Carla Spivack THE ESTATE TAX, INEQUALITY, AND THE PROBLEM OF PUBLIC CHOICE 20 Pittsburgh Tax Review 397 (Spring, 2023) I am honored by the opportunity to comment on these three fascinating papers, and I thank these scholars for their important contributions to the question of the estate tax and inequality. Each sheds light on important ways the current estate tax contributes to wealth inequality, and therefore to the political, social, educational, health, and all... 2023
Alexander Ezenagu, Ilias Bantekas THE EXCLUSIONARY EFFECT OF MULTILATERAL GLOBAL TAX REFORMS AND THE PLIGHT OF DEVELOPING STATES 38 Connecticut Journal of International Law 63 (Spring, 2023) Countries have come to accept the wide application of international tax rules in both their domestic and international tax affairs. However, where international tax rules fall short of the legitimate expectations of states and fail to provide necessary guidance, impacted states may be compelled to seek other sources of guidance. In this paper, we... 2023
Kendall B. Bargeman THE HEIRS' PROPERTY DILEMMA: HOW STRONGER FEDERAL POLICIES CAN HELP NARROW THE RACIAL WEALTH GAP 27 North Carolina Banking Institute 320 (March, 2023) Without the proper knowledge and preparation, a family that owns heirs' property could lose all of the resources they have invested for generations in their home. Heirs' property ownership is a complex social justice issue and financial burden for Black communities that inhibits homeowners from receiving assistance after their homes and land have... 2023
Jacob Hartzler THE REVIVAL OF THE CORPORATE ALTERNATIVE MINIMUM TAX: SOUND POLICY IN THE GLOBAL EFFORT TO COMBAT BASE EROSION AND PROFIT SHIFTING? 24 Journal of High Technology Law 749 (2023) Intellectual property (IP), including patents, copyrights, trademarks, and trade secrets, are vital assets for corporations and countries alike. In the digital age, IP rights have enabled multinational corporations to reduce or outright avoid paying income tax in jurisdictions where they generate substantial revenue. For years, multinational... 2023
Joshua D. Blank , Ari Glogower THE TAX INFORMATION GAP AT THE TOP 108 Iowa Law Review 1597 (May, 2023) ABSTRACT: Tax information reporting is an essential element of tax administration and compliance in the United States. When individuals earn wages, accrue interest, or receive Social Security benefits, the Internal Revenue Service almost always knows. In these situations, a third party, such as an employer or a bank, files an information return... 2023
Peter S. Lehmann, Department of Criminal Justice and Criminology, Sam Houston State University THE TRIAL TAX AND THE INTERSECTION OF RACE/ETHNICITY, GENDER, AND AGE IN CRIMINAL COURT SENTENCING 47 Law and Human Behavior 201 (February, 2023) Objective: Prior research consistently demonstrates that defendants convicted at trial are sentenced more harshly than those who plead guilty. Additionally, a vast literature has shown that Black and Hispanic defendants, and especially young minority males, are particularly disadvantaged in sentencing, though these effects may be conditional on... 2023
Michelle D. Layser THE UNKNOWN CONSEQUENCES OF PLACE-BASED TAX INCENTIVES 56 Loyola of Los Angeles Law Review 1261 (Fall, 2023) Nearly thirty years have passed since Prof. Ellen Aprill warned policymakers not to rely on tax incentives to fight urban poverty. At the time, federal and state governments were just beginning to embrace so called place-based tax incentives, which are used to promote investment in low-income areas. Aprill was skeptical and expressed doubts about... 2023
Karen Lou TICKET TO DEBT: CITY OF CHICAGO v. FULTON AND THE TWO-TRACK CONSUMER BANKRUPTCY SYSTEM 123 Columbia Law Review 2371 (December, 2023) In 2021, the Supreme Court decided City of Chicago v. Fulton, a landmark bankruptcy case that addressed the issue of whether passive retention of estate property violates § 362(a)(3) of the U.S. Bankruptcy Code, commonly known as the automatic stay provision. The automatic stay, as its name suggests, is a breathing spell that prevents creditors... 2023
Danaya C. Wright TRAPPED BETWEEN THE URPTODA AND THE UPHPA: PROBATE REFORMS TO BRIDGE THE GAP AND SAVE HEIRS PROPERTY FOR MODEST-WEALTH DECEDENTS 127 Penn State Law Review 749 (Summer, 2023) The problem of heirs property is tragic and endemic, especially in minority and low-income communities where family homes and farms are lost because of fractionation through intestate inheritance and failure by heirs to timely probate the land and clear title. But reformers have worked diligently to address the problem by passing the Uniform Real... 2023
Amy Royce, Amy Matsui UNSUPPORTED: UNDERINVESTMENT IN THE CARE ECONOMY DRIVES GENDER AND RACIAL WEALTH GAPS 48 Human Rights 14 (2023) For every dollar of wealth owned by a single white man, single Black women and Latinas own roughly 9 cents. That gap is stark--and consequential. Wealth is commonly understood as people's assets minus their debts, or, in other words, their total available resources. People need wealth to cope with unexpected moments in the present, like a... 2023
Phyllis C. Taite WELFARE v. WEALTHFARE: THE ILLUSION OF EQUALITY IN TAX POLICY 20 Pittsburgh Tax Review 363 (Spring, 2023) Tax laws and policies may be perceived as race-neutral because race data is not used to determine tax liability. Similarly, the rate structure may be perceived as progressive because tax rates increase as income increases. Nonetheless, history has demonstrated that tax laws and policies are biased against race and class and the tax system is not... 2023
Hans Hodes WHAT A SAVE! HOW U.S. TAX POLICIES COULD GROW MAJOR LEAGUE SOCCER, INCREASE PLAYER TALENT, AND STRENGTHEN YOUTH DEVELOPMENT 92 UMKC Law Review 427 (Winter 2023) The United States, alongside Mexico, and Canada, will host the 2026 World Cup. Out of the sixteen host cities for the 2026 World Cup, eleven are in the United States. The tournament brings a host country celebration, excitement, and the opportunity to showcase, internationally, its culture, people, and passion for soccer. Moreover, hosting the... 2023
Connor D. Hicks WITHOUT RESERVATION: ENSURING UNIFORM TREATMENT IN BANKRUPTCY WHILE KEEPING IN MIND THE INTERESTS OF NATIVE AMERICAN INDIVIDUALS AND TRIBES 28 Fordham Journal of Corporate and Financial Law 341 (2023) The Bankruptcy Code (Code) exists as a mechanism for good faith debtors to discharge debts and seek a fresh start in life and finance. 11 U.S.C. § 106(a) ensures that not only are all debtors treated uniformly, but that all creditors, including governmental creditors which may otherwise enjoy immunity from suit, are equally subject to the... 2023
Bridget J. Crawford, W. Edward Afield YESTERDAY'S PROTESTER MAY BE TOMORROW'S SAINT: REIMAGINING THE TAX SYSTEM THROUGH THE WORK OF DOROTHY DAY 76 Tax Law Review 217 (Spring, 2023) Even would-be saints don't always pay their tax bills. Dorothy Day, who lived from 1897 to 1980, was a legendary U.S. activist and cofounder of the Catholic Worker movement. Day worked most of her adult life among the poor; she was a lifelong advocate for workers' rights and social justice. The Catholic Church named Day a Servant of God... 2023
William Organek "A BITTER RESULT": PURDUE PHARMA, A SACKLER BANKRUPTCY FILING, AND IMPROVING MONETARY AND NONMONETARY RECOVERIES IN MASS TORT BANKRUPTCIES 96 American Bankruptcy Law Journal 361 (Spring, 2022) Purdue Pharma, the maker of OxyContin®, filed for bankruptcy in 2019 to resolve thousands of opioid-related lawsuits. The settlement reached in the case would release the controlling Sackler family from all opioid-related liability in exchange for a Sackler financial contribution--without requiring the Sacklers to file for bankruptcy. Critics... 2022
Samuel Ackerman "STAMPING" OUT THE POSTAGE POLL TAX 55 Columbia Journal of Law and Social Problems 331 (Winter, 2022) In the 1966 case of Harper v. Virginia Board of Elections, the Supreme Court abolished the last vestiges of the Jim Crow-Era poll tax in one fell swoop under the Equal Protection Clause. The opinion emphasized that paying a tax or fee is irrelevant to one's qualifications for voting and invidiously discriminates against the poor. Litigants have... 2022
Reece Barker A MEMORIAL AND REMONSTRANCE AGAINST TAXATION OF CHURCHES 47 Brigham Young University Law Review 1001 (2022) C1-2Contents Introduction. 1001 I. Memorial and Remonstrance Against Taxation of Churches. 1004 A. The Church Is Not Within Cognizance of the State's Taxation Power. 1006 B. The Dangers of Taxing Religious Organizations. 1008 C. Counterarguments. 1013 II. The Historical Practice of Exempting Churches from Income and Property Taxation. 1015 A. Case... 2022
Helen Sprainer AIR QUALITY EQUITY: WHY THE CLEAN AIR ACT FAILED TO PROTECT LOW-INCOME COMMUNITIES AND COMMUNITIES OF COLOR FROM COVID-19 30 New York University Environmental Law Journal 123 (2022) The effects of the COVID-19 pandemic highlight the many ways in which low-income communities and communities of color suffer disproportionate harms during a disaster. This pandemic is an environmental injustice because the inequitable development and enforcement of our environmental laws has left some communities more at risk for serious infection... 2022
Alex Zhang ANTIDISCRIMINATION AND TAX EXEMPTION 107 Cornell Law Review 1381 (July, 2022) The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental public policy--including race discrimination in education--disqualify an entity for tax exemption. The holding of the case was broad, and its results cohered with the ideals of progressive society: the government ought not to subsidize discrimination,... 2022
Taylor C. Holley AUDITING SCIENTOLOGY: REEXAMINING THE CHURCH'S 501(C)(3) TAX EXEMPTION ELIGIBILITY 54 Texas Tech Law Review 345 (Winter, 2022) I. Introduction. 346 II. Church and Legislative History. 347 A. The Origins of Scientology. 347 1. L. Ron Hubbard and Dianetics. 348 2. A Religion Is Born from the Principles of Dianetics. 349 B. Criteria for Obtaining and Requirements for Maintaining § 501(c)(3) Status. 353 1. Statutory Criteria. 353 2. The Common Law Requirement. 355 C.... 2022
Courtney Kobren BANKRUPTCY BASICS: WHAT THE U.S. CAN LEARN FROM THE U.K. FILING PROCESSES 32 Duke Journal of Comparative & International Law 441 (Spring, 2022) Although filing for bankruptcy is the primary form of economic relief for U.S. consumers in financial distress, pro se debtors lack access to the consumer bankruptcy system. An individual debtor faces many challenges when filing for bankruptcy without an attorney, since the debtor must rely on free access to the information provided by the U.S.... 2022
Daryl J. Smith , Office of the Chapter 13, Standing Trustee, Memphis, Tenn. BANKRUPTCY CAN BE A MEANS TO ECONOMIC JUSTICE AND EQUALITY 41-NOV American Bankruptcy Institute Journal 36 (November, 2022) Cancer does not discriminate; it can touch anyone at any time. Similarly, debt does not discriminate. Like cancer, debt can be a disease impacting a person's life. Also like cancer, debt affects all ethnicities, the young, the old, the rich, the poor, the uneducated and the educated. Along the lines of a harsh disease, debt can eat away at a... 2022
Samuel D. Brunson BARGAIN BASEMENT PROGRESSIVITY? CONSTITUTIONAL FLAT TAXES, DEMOGRANTS, AND PROGRESSIVE INCOME TAXATION 53 Loyola University Chicago Law Journal 683 (Summer, 2022) State and local governments raise revenue in three primary ways: property, sales, and income taxes. Property and sales taxes tend to impose a higher burden on low-income households. To ensure the fairness and progressivity of their overall revenue system, states need their income tax to be sufficiently progressive. Four states face an apparently... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (January 9, 2022) The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (1/9/2022) abstract. The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Ishaq Kundawala BITING THE BULLET: A BIPARTISAN SOLUTION TO INCREASE DEBTORS' ACCESS TO CHAPTER 7 RELIEF WHILE EXEMPTING FIREARMS IN A BANKRUPTCY CASE 56 Indiana Law Review 33 (2022) Introduction I. A Brief History of the Current Practices Regarding Debtors' Payment of Bankruptcy Attorneys' Fees in Chapter 7 Cases II. Understanding the Disparate Social Impact of the Current Payment Practices on Debtors' Bankruptcy Chapter Choices and Eventual Case Outcomes III. Examining the Two-Contract Approach to the Payment of Chapter 7... 2022
Melody R. Webb, Esq. BUILDING A GUARANTEED INCOME TO END THE "CHILD WELFARE" SYSTEM 12 Columbia Journal of Race and Law 1 (July, 2022) I. Disparities in the Child Welfare System. 3 A. The Child Welfare System is Racialized. 3 B. Current Child Welfare Policies Reflect Historically Racialized Approaches to Child Welfare and Cash Assistance Programs.. 4 C. Anti-Black Racist Policies Demobilize Black American Parents. 7 II. Confronting the Risk Factor for Neglect. 8 A. American... 2022
Jeremy Bearer-Friend COLORBLIND TAX ENFORCEMENT 97 New York University Law Review 1 (April, 2022) The United States Internal Revenue Service (IRS) has repeatedly taken the position that because the IRS does not ask taxpayers to identify their race or ethnicity on submitted tax returns, IRS enforcement actions are not affected by taxpayers' race or ethnicity. This claim, which I call colorblind tax enforcement, has been made by multiple IRS... 2022
Anthony Rychkov CRITICAL TAX THEORY: COMBATTING RACIAL AND INCOME INEQUALITY IN AMERICA 21 Seattle Journal for Social Justice 87 (Fall, 2022) Critical race theory holds that racism is not merely the product of individual bias and prejudices but also something embedded in legal systems and policies. This article will particularly discuss critical race theory and its effects on U.S. tax policies, something I would like to call critical tax theory. As Benjamin Franklin famously noted,... 2022
Allison Tait DEBT GOVERNANCE, WEALTH MANAGEMENT, AND THE UNEVEN BURDENS OF CHILD SUPPORT 117 Northwestern University Law Review 305 (2022) Abstract--Child support is a ubiquitous kind of debt, common to all income and wealth levels, with data showing that approximately 30% of the U.S. adult population has either been subject to paying child support or has received it. Across this field of child support debt, however, unpaid obligations look different for everyone, and in particular... 2022
Heinz Klug DEMOCRACY, INEQUALITY, AND THE NEED FOR A SOCIAL SOLIDARITY TAX 31 Southern California Review of Law & Social Justice 179 (Spring, 2022) C1-2TABLE OF CONTENTS I. INTRODUCTION. 180 II. WHY CONSIDER A SOCIAL SOLIDARITY TAX?. 182 A. Goals and Modalities. 184 B. Wealth Taxes as a Response to Economic Crises. 186 III. THE COMPARATIVE HISTORICAL EXPERIENCE. 190 A. Wealth Taxes in the Twentieth Century. 190 B. Annual Wealth Taxes. 191 C. Capital Levies or a Once-Off Wealth Tax. 197 D. The... 2022
Charlotte A. McFaddin EVALUATING THE TAX VETO IN A DIGITAL AGE: LEGISLATIVE EFFICIENCY AND NATIONAL SOVEREIGNTY IN THE EUROPEAN UNION 62 Virginia Journal of International Law 429 (Winter, 2022) The total market capitalization of the six largest U.S.-headquartered tech companies now tops $4.5 trillion; yet much of their revenues legally escape taxation every year. Recognizing the challenges of taxing the digital economy, the international community joined forces to reform the outdated global tax framework. In 2018, however, the United... 2022
Steven A. Dean FILING WHILE BLACK: THE CASUAL RACISM OF THE TAX LAW 2022 Utah Law Review 801 (2022) The tax law's race-blind approach produces bad tax policy. This Essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown, for example, that because of the perils of filing income... 2022
María Amparo Grau Ruiz FISCAL TRANSFORMATIONS DUE TO AI AND ROBOTIZATION: WHERE DO RECENT CHANGES IN TAX ADMINISTRATIONS, PROCEDURES AND LEGAL SYSTEMS LEAD US? 19 Northwestern Journal of Technology & Intellectual Property 325 (April, 2022) Abstract--Tax administrations are currently experiencing transformations worldwide. This phenomenon has an impact on traditional tax rules. Increased technological capabilities open the door to review procedural and substantial regulation. The reinforcement of reporting and transparency requirements, and the connectivity between information systems... 2022
Daniel J. Durst GEOGRAPHIC INCOME TAX MARRIAGE EQUALITY: A PROPOSAL TO EXPAND THE DOUBLE BASIS STEP-UP 2022 Michigan State Law Review 55 (2022) Surviving spouses in community property states enjoy a significant, but unintended, income tax advantage over surviving spouses in other states. The advantage, known as the double basis step-up, generally eliminates capital gains for surviving spouses in community property states. This geographic inequality incentivizes inefficient behaviors for... 2022
Irina S. Ewing HOW THE AMERICAN TAXATION SYSTEM UNDULY AFFECTS THE BLACK COMMUNITY 17 Florida A & M University Law Review 95 (Fall, 2022) C1-2Table of Contents Introduction. 96 I. Taxation on Enslaved African Americans During Slavery. 96 II. Post-slavery Taxation. 97 A. Income Disparities and the Wage Gap. 98 B. Income Inequalities Black Men Versus White Men. 99 C. Income Inequalities Black Women Versus White Women. 99 D. The Importance of Wealth Accumulation. 101 1. Tax Subsidies on... 2022
Francine J. Lipman HOW TO DESIGN AN ANTIRACIST STATE AND LOCAL TAX SYSTEM 52 Seton Hall Law Review 1531 (2022) I. Introduction. 1532 II. Antiracist Framework. 1534 A. Antiracist Definitions. 1534 B. Antiracism Building Blocks. 1537 III. Applying An Antiracist Framework to State & Local Tax Systems. 1538 A. Legislative Foundations of State & Local Tax Systems. 1538 1. Brief Historical Overview. 1538 2. Status Quo State & Local Tax Legislative Policies. 1541... 2022
Magdalene Mannebach I AM ONCE AGAIN ASKING FOR FEDERAL STUDENT LOAN DEBT REFORM: A DISCUSSION ON FEDERAL STUDENT LOAN DEBT AND ITS NEGATIVE EFFECTS ON THE RACE WEALTH GAP 90 UMKC Law Review 909 (Summer, 2022) Student loan debt--whether someone has it, has had it, or is likely to accrue it in the future, it is a financial burden familiar to millions. The office of Federal Student Aid reported that as of August 2021, more than 42.9 million Americans combined for an outstanding Federal Loan Portfolio of $1.56 trillion. Among the millions of borrowers with... 2022
Alyssa A. DiRusso , Timothy J. McFarlin IDENTITY APPROPRIATION AND WEALTH TRANSFER: TWAIN, CORD, AND THE POST-MORTEM RIGHT OF PUBLICITY 48 ACTEC Law Journal 41 (Fall, 2022) History is replete with examples of discrimination against people based on race and gender, both during their lives and after their deaths. Perhaps then it is unsurprising that unequal treatment has impacted people's ability to control and financially benefit from their own identity, as well as their ancestors' identities, in the United States.... 2022
Ariel Jurow Kleiman IMPOVERISHMENT BY TAXATION 170 University of Pennsylvania Law Review 1451 (June, 2022) Viewed in the aggregate, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring income from rich to poor. Yet this bird's eye view rings hollow on the ground, where millions of taxpayers across the United States are made poor or poorer by paying their state and federal... 2022
Zahraa Nasser IMPROVING NEW MARKET TAX CREDIT ACCESSIBILITY TO ADDRESS FOOD VULNERABILITY 36 Notre Dame Journal of Law, Ethics & Public Policy 399 (2022) As middle to upper-class Americans panicked over the national shortage of toilet paper, for a moment they came close to understanding what it was like to be poor in the United States. In April 2020, we united as a nation as canned foods, flour, sugar, and cleaning supplies flew from grocery store shelves with no certainty of the quick restock to... 2022
Elyse Dorsey INCOME INEQUALITY, JOB POLARIZATION, AND THE REDISTRIBUTIVE POWER OF ANTITRUST 29 George Mason Law Review 1019 (Summer, 2022) Abstract. In recent years, income inequality and antitrust enforcement have been repeatedly linked in popular and policy discussions. Particularly as the COVID-19 pandemic shocked and dramatically reshaped daily lives across the world, concerns regarding economic inequality have surged. Simultaneously, as the pandemic increased global reliance upon... 2022
Katie Whitley INCREASING ACCESS TO HIGH-QUALITY SCHOOLS IN INDIANAPOLIS THROUGH THE LOW-INCOME HOUSING TAX CREDIT QUALIFIED ALLOCATION PLAN 55 Indiana Law Review 879 (2022) Countless children in the greater Indianapolis metropolitan area lack access to high-quality public schools due to the median income and racial makeup of their neighborhood. School and residential racial segregation in our country, coupled with inequitable distribution of resources across neighborhoods and schools, creates a system in which... 2022
Phyllis C. Taite INEQUALITY BY UNNATURAL SELECTION: THE IMPACT OF TAX CODE BIAS ON THE RACIAL WEALTH GAP 110 Kentucky Law Journal 639 (2021-2022) Table of Contents. 639 Introduction. 640 I. Social Darwinism. 641 II. Real Estate Investment Trusts and Mass Incarceration. 643 A. What Is a Real Estate Investment Trust?. 643 B. What Is the Relationship Between Mass Incarceration and Tax Policy?. 646 i. The Rise of Private Prisons and Detention Centers. 646 ii. Show Me the Money!. 648 C. The... 2022
Palma Joy Strand, Nicholas A. Mirkay INTEREST CONVERGENCE AND THE RACIAL WEALTH GAP: DEFUSING RACISM'S DIVIDE-AND-CONQUER VIA UNIVERSAL BASIC INCOME 110 Kentucky Law Journal 693 (2021-2022) Table of Contents. 693 Introduction. 694 I. Today's Economic Status Quo: Endorsement of Exploitation and Enrichment. 696 A. Rising Economic Inequality and the Tax System. 696 B. Systemic Shifts in Economic Policy and Rising Economic Inequality. 697 C. Racialized Law and Policies and Rising Economic Inequality. 700 II. Closing the Racial Wealth Gap:... 2022
Michael R. Handler , Ellen M. Snare , Christina M. Markus , King & Spalding LLP, New York, King & Spalding LLP, New York, King & Spalding LLP, Washington, D.C. LENDING TO CANNABIS COMPANIES: NO BANKRUPTCY, NO PROBLEM? 41-JUL American Bankruptcy Institute Journal 14 (July, 2022) Lending to companies directly or indirectly involved in the business of selling cannabis or cannabis-derived or -related products (collectively, cannabis companies) can create complex issues for lenders in a workout or foreclosure scenario. Such companies might not have access to the protections afforded under chapter 11 (or chapter 7, for that... 2022
Nino C. Monea LOW INCOME, POOR OUTCOME: UNEQUAL TREATMENT OF INDIGENT DEFENDANTS 67 Wayne Law Review 345 (Winter, 2022) Abstract. 345 I. Introduction. 346 II. Criminalizing Poverty. 349 A. Outlawing Cheap Housing or No Housing. 349 B. Traffic Laws that Hinge on Wealth. 352 C. Cash Bail. 357 III. Debtor Prisons. 360 A. Mountainous Fines. 361 B. Collateral Expenses. 364 C. Public Defender Fees. 367 D. Private Debts, Public Enforcement. 370 E. Lack of Fee Waivers. 372... 2022
Andrea Monroe MAKING TAX LAW WORK: IMPROVISATION AND FORGOTTEN TAXPAYERS IN PARTNERSHIP TAX 55 University of Michigan Journal of Law Reform 549 (Spring, 2022) There is a growing awareness that federal tax law caters to a small number of wealthy and well-advised taxpayers without regard for the rest of the taxpaying public, and partnership tax is a prime example. This Article explains how complexity and indeterminacy have transformed partnership tax, harming millions of forgotten taxpayers who struggle to... 2022
William T. Anderson MONEY GRAB: HOW THE G20/OECD INCLUSIVE FRAMEWORK FOR TAXATION COULD UNNECESSARILY DISRUPT CORPORATE INCENTIVES AND MISALLOCATE TAXING RIGHTS 55 Vanderbilt Journal of Transnational Law 1051 (October, 2022) The Organisation of Economic Co-operation and Development (OECD) is proposing a dramatic shift to international corporate taxation that both sets a floor for corporate tax rates across the globe and transforms how countries obtain taxing rights over large multinational corporations. This Note focuses on the proposed framework for re-allocating... 2022
Susan Pace Hamill MORAL REFLECTIONS ON TWENTY-FIRST CENTURY TAX POLICY TRENDS 52 Cumberland Law Review 1 (2021-2022) Abstract. 1 Part I. Tax Policy 101--An Introduction. 5 Part II. Brief Summary How Major Ethical Theories Evaluate Tax Policy. 10 Part III. Moral Reflections on Twenty-First Century State and Local Tax Policy Trends. 24 Part IV. Moral Reflections on Twenty-First Century Federal Tax Policy Trends. 38 Concluding Thoughts, Hopeful Possibilities, and... 2022
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