Maximilian Held GO FORTH AND SIN [TAX] NO MORE: IMPORTANT TAX PROVISIONS, AND THEIR HAZARDS, IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT 46 Gonzaga Law Review 717 (2010-2011) I. Introduction. 717 II. Background. 719 A. The Patient Protection and Affordable Care Act. 719 B. Significant Non-tax Provisions of the PPACA. 720 C. The Taxation Power, Generally. 721 III. Controversial Tax Policies Within the PPACA. 723 A. The Individual and Employer Mandates. 723 1. Summary of the Individual Mandate. 723 2. Summary of the... 2011
Anthony C. Infanti INEQUITABLE ADMINISTRATION: DOCUMENTING FAMILY FOR TAX PURPOSES 22 Columbia Journal of Gender and Law 329 (2011) Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional... 2011
David Spencer INTERNATIONAL TAX COOPERATION: CENTRIFUGAL VS. CENTRIPETAL FORCES-A FOLLOW-UP 22 Journal of International Taxation 35 (November, 2011) This article picks up the analysis with recent developments that have propelled the process toward more intensive international tax cooperation, and the capacity of major emerging economies to devise coordinated and cohesive policies and actions to intensify international tax cooperation to their advantage. A previous article by this author in the... 2011
Jeremy Leong IS CHAPTER 15 UNIVERSALIST OR TERRITORIALIST? EMPIRICAL EVIDENCE FROM UNITED STATES BANKRUPTCY COURT CASES 29 Wisconsin International Law Journal 110 (Spring 2011) This article reports the findings of an empirical study of relief granted in all Chapter 15 cases filed since the U.S. Congress enacted it in 2005. It argues that U.S. courts applying Chapter 15 have not unconditionally turned over debtor's assets in the United States to foreign main proceedings. The results of the study show that while U.S. courts... 2011
Hugo A. Hurtado IS LATIN AMERICAN TAXATION POLICY APPROPRIATE FOR PROMOTING FOREIGN DIRECT INVESTMENT IN THE REGION? 31 Northwestern Journal of International Law and Business 313 (Spring 2011) The purpose of this article is to analyze whether the international tax policy adopted by different Latin American countries is the most appropriate for promoting foreign direct investment and what measures can be adopted by these countries in order to improve such policy. One of the most relevant indicators of the quality of life for citizens of a... 2011
Amanda Berman ISN'T IT IRONIC? THE UNDERMINING OF AMERICAN PUBLIC POLICY BY AMERICAN TAX LAW, AND THE RAMIFICATIONS ON MIDDLE EAST PEACE 10 Cardozo Public Law, Policy and Ethics Journal 81 (Fall 2011) Introduction. 82 I. Historical Transformation to Modern Law of Charitable Organizations. 86 A. Underlying Purposes of Tax Exemption and Tax Deduction. 88 B. Determining When an Organization May Qualify Under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code. 90 II. Designation as a Charitable Organization Under the Modern Internal Revenue... 2011
Andrew D. Appleby LEVELING THE PLAYING FIELD: A SEPARATE TAX REGIME FOR INTERNATIONAL ATHLETES 36 Brooklyn Journal of International Law 605 (2011) Taxation of international athletes is a failure. The lack of a single, consistent regime results in substantial enforcement difficulties for tax administrators as well as a massive compliance burden and potential double taxation for athletes. International athletes' unique characteristics necessitate a separate tax regime. Athletes are extremely... 2011
Patricia A. Broussard REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 199 (Fall, 2011) In his Article titled, The Fourteenth Amendment Isn't Broke: Why Wealth Should Be a Suspect Classification under the Equal Protection Clause, Shayan H. Modarres strikes at the heart of the myth of a so-called post-racial America by effectively arguing that poverty has become a proxy for race; thereby creating a de facto economic racism that... 2011
Paige Taylor REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 201 (Fall, 2011) While Modarres makes clear that the courts have failed to recognize wealth as a suspect classification, he has based his thesis on the convergence of race and poverty, which ha[s] made it a virtual impossibility to consider poverty in a race-neutral manner. Therefore, he argues mostly about racial dynamics rather than proving a factual basis to... 2011
Sarah Pei Woo REGULATORY BANKRUPTCY: HOW BANK REGULATION CAUSES FIRE SALES 99 Georgetown Law Journal 1615 (August, 2011) Bankruptcy policy has long been founded upon the assumption that creditors seek to maximize the value of their assets. The radical changes that have swept the banking sector over the last two decades, however, have rendered this assumption unreliable. Banks, which are responsible for the majority of the outstanding credit in the United States, are... 2011
Miguel González Marcos SECLUSION IN (FISCAL) PARADISE IS NOT AN OPTION: THE OECD HARMFUL TAX PRACTICES INITIATIVE AND OFFSHORE FINANCIAL CENTERS 24 New York International Law Review 1 (Summer, 2011) A new international standard for exchange of information on tax matters has emerged. This new standard of cooperation on tax matters seeks to curtail, when not eradicating, the possibility of using so-called tax havens for tax evasion. This standard presses for each jurisdiction to have an adequate legislative and regulatory framework to provide... 2011
Richard Barca TAXING DISCRIMINATION VICTIMS: HOW THE CURRENT TAX REGIME IS UNJUST AND WHY A HYBRID INCOME AVERAGING AND GROSS UP REMEDY PROVIDES THE MOST EQUITABLE SOLUTION 8 Rutgers Journal of Law & Public Policy 673 (Spring, 2011) The United States Congress has utilized its constitutionally enumerated powers under the Commerce Clause and the Fourteenth Amendment to enact laws with the goal of ending harmful workplace discrimination. The seminal federal employment discrimination laws that were passed to achieve this noble end include Title VII of the Civil Rights Act of 1964,... 2011
Martha T. McCluskey TAXING THE FAMILY WORK: AID FOR AFFLUENT HUSBAND CARE 21 Columbia Journal of Gender and Law 109 (2011) The income of the classic breadwinner married to a homemaker receives a tax advantage under federal income tax law. The conventional wisdom holds that any resulting inequities to unmarried persons or dual-earning marriages cannot be corrected without producing similarly problematic inequities. This Article challenges that dilemma by analyzing the... 2011
Angela Littwin THE AFFORDABILITY PARADOX: HOW CONSUMER BANKRUPTCY'S GREATEST WEAKNESS MAY ACCOUNT FOR ITS SURPRISING SUCCESS 52 William and Mary Law Review 1933 (May, 2011) When the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) made consumer bankruptcy more expensive for all debtors, it inadvertently reignited a debate about how to make the system more affordable for its neediest beneficiaries. Even before BAPCPA, consumer bankruptcy suffered from the irony that those who needed it the most... 2011
By Ralph Brubaker The Bankruptcy Discrimination Statute and Discriminatory Hiring Decisions: Turning Textualism's Hierarchy Upside-Down 31 Bankruptcy Law Letter 1 (June 1, 2011) Consider this scenario. A prospective employee interviews for and is offered a job by a private employer, subject to a satisfactory drug test and background check. The background check, though, reveals that the prospective employee had previously filed bankruptcy, and consequently, the employer rescinds its job offer. Is this unlawful bankruptcy... 2011
Shayan H. Modarres THE FOURTEENTH AMENDMENT ISN'T "BROKE": WHY WEALTH SHOULD BE A SUSPECT CLASSIFICATION UNDER THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 171 (Fall, 2011) [T]he equality at which the equal protection clause aims is not a disembodied equality. The Fourteenth Amendment enjoins the equal protection of the laws, and laws are not abstract propositions. Although the courts and legislatures seemingly suffer from historical amnesia, racism and discrimination are threads that have been embedded in the... 2011
The Hon. Cecelia G. Morris , Mary K. Guccion THE LOSS MITIGATION PROGRAM PROCEDURES FOR THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF NEW YORK 19 American Bankruptcy Institute Law Review 1 (Spring, 2011) Ms. Lawrence struggled to support her two sons after the death of their father. She sacrificed precious time with her children in order to make a living, commuting several hours a day to work 10-hour shifts as a New York City bus driver. Unfortunately, her salary was not enough to cover the payments on her two mortgages, and she quickly fell behind... 2011
Katherine Porter THE PRETEND SOLUTION: AN EMPIRICAL STUDY OF BANKRUPTCY OUTCOMES 90 Texas Law Review 103 (November, 2011) I. Introduction. 104 II. A Primer on Chapter 13 Bankruptcy Law. 116 III. Methodology of the Chapter 13 Dropout Study. 120 A. Study Design. 120 B. Sampling Frame. 122 C. Data Collection Process. 126 D. Sample Characteristics. 128 IV. Findings: The Real Outcomes of Chapter 13. 132 A. Goals of Chapter 13 Debtors. 132 1. Save the House. 135 2. Get... 2011
Stephen Troiano THE U.S. ASSAULT ON SWISS BANK SECRECY AND THE IMPACT ON TAX HAVENS 17 New England Journal of International and Comparative Law 317 (2011) Tax havens, a common enemy to both the United States and members of the European Union, have emerged as an amorphous foe that siphons off valuable tax revenue from developed nations seeking to maintain their costly infrastructure and social welfare programs. Tax havens have laws and tax codes that facilitate tax evasion, often with the purpose of... 2011
David Schultz , Sarah Clark WEALTH V. DEMOCRACY: THE UNFULFILLED PROMISE OF THE TWENTY-FOURTH AMENDMENT 29 Quinnipiac Law Review 375 (2011) The Twenty-fourth Amendment, banning poll taxes in federal elections, may well be one of the great silences of the Constitution. Originally, the great silences comment was first articulated by Justice Robert Jackson in H. P. Hood & Sons, Inc. v. Du Mond in reference to the Commerce Clause. The comment spoke to the way the Court interpreted this... 2011
Miriam Galston WHEN STATUTORY REGIMES COLLIDE: WILL CITIZENS UNITED AND WISCONSIN RIGHT TO LIFE MAKE FEDERAL TAX REGULATION OF CAMPAIGN ACTIVITY UNCONSTITUTIONAL? 13 University of Pennsylvania Journal of Constitutional Law 867 (May, 2011) In Citizens United v. Federal Elections Commission (2010) and Federal Election Commission v. Wisconsin Right to Life (2007), the Supreme Court dramatically reduced the ability of Congress to regulate campaign finance activities of corporations and others active in elections. Many of the same activities are still subject to restrictions imposed by... 2011
Juliana Tutt "NO TAXATION WITHOUT REPRESENTATION" IN THE AMERICAN WOMAN SUFFRAGE MOVEMENT 62 Stanford Law Review 1473 (May, 2010) No taxation without representation has lasting appeal as a political catchphrase. But the impact of the motto is limited if it is not accompanied by striking actions or persuasive arguments. In this Note, I examine the problems that American woman suffragists encountered when they tried to put no taxation without representation to use, both in... 2010
J. Ross Macdonald "SONGS OF INNOCENCE AND EXPERIENCE": CHANGES TO THE SCOPE AND INTERPRETATION OF THE PERMANENT ESTABLISHMENT ARTICLE IN U.S. INCOME TAX TREATIES, 1950-2010 63 Tax Lawyer 285 (Winter, 2010) Pouring floods of rain . Won't Mount Fuji wash away To a muddy lake? The permanent establishment concept has been an integral element of U.S. income tax treaties since the first U.S. income tax treaty in 1932. Although the specific language used to define a permanent establishment has undergone change and elaboration over the years, until... 2010
J. William Callison ACHIEVING OUR COUNTRY: GEOGRAPHIC DESEGREGATION AND THE LOW-INCOME HOUSING TAX CREDIT 19 Southern California Review of Law & Social Justice 213 (Spring 2010) In A Theory of Justice, John Rawls challenged the view that utilitarianism, which he described as a structure that would require a lesser life prospect [] for some simply for the sake of greater advantage for others, was the correct way to construct a just social order. Instead, Rawls established a construct based on a veil of ignorance.... 2010
Sara Dillon ANGLO-SAXON/CELTIC/GLOBAL: THE TAX-DRIVEN TALE OF IRELAND IN THE EUROPEAN UNION 36 North Carolina Journal of International Law and Commercial Regulation 1 (Fall 2010) I. Introduction: The Paradox of Ireland in the European Union. 1 II. Four Green Fields Meet Technocratic Cosmopolitanism. 8 A. Historical Incoherence and European Ireland. 8 III. The EU, Member State Histories, and Technocratic Reformulations. 18 A. Ireland as a Part of the EU?. 18 B. An Anglo-Saxon Celtic Tiger?. 26 IV. Manufacturing Happiness... 2010
G. Marcus Cole , Todd J. Zywicki ANNA NICOLE SMITH GOES SHOPPING: THE NEW FORUM SHOPPING PROBLEM IN BANKRUPTCY 11 Engage: The Journal of the Federalist Society Practice Groups 57 (March 1, 2010) On March 19, 2010, just as this article was going to press, the U.S. Court of Appeals for the Ninth Circuit held, in Marshall v. Stern (formerly Marshall v. Marshall), that the bankruptcy court's decision below giving Anna Nicole Smith half of Marshall's estate was not a core proceeding and thus not a final judgment. Therefore, according to the... 2010
G. Marcus Cole , Todd J. Zywicki ANNA NICOLE SMITH GOES SHOPPING: THE NEW FORUM-SHOPPING PROBLEM IN BANKRUPTCY 2010 Utah Law Review 511 (2010) In the United States, relations between debtors and their creditors are governed by two distinct legal regimes. For the overwhelming majority of credit relationships, state law of contract, property, tort, and consumer protection set up the framework within which the debtor-creditor relationship is established, functions, and in the end, is... 2010
Joseph Pace BANKRUPTCY AS CONSTITUTIONAL PROPERTY: USING STATUTORY ENTITLEMENT THEORY TO ABROGATE STATE SOVEREIGN IMMUNITY 119 Yale Law Journal 1568 (May, 2010) In the decade following Seminole Tribe's ruling that Article I is not a grant of authority to abrogate state sovereign immunity, scholars and courts overwhelmingly agreed that the Eleventh Amendment barred Congress from subjecting states to suit in bankruptcy proceedings. The Court has since backpedaled, holding in Katz that the states ceded their... 2010
Gennady Zilberman BANKRUPTCY SECTION 363(b) SALES: MARKET TEST PROCEDURES AND HEIGHTENED SCRUTINY OF EXPEDITED SALES MAY PREVENT ABUSES AND SAFEGUARD CREDITORS WITHOUT LIMITING THE POWER OF THE COURTS 5 Brooklyn Journal of Corporate, Financial & Commercial Law 241 (Fall, 2010) On April 30, 2009, Chrysler LLC filed for Chapter 11 bankruptcy protection after failing to reach an agreement with lenders to restructure its debt. President Barack H. Obama promised a quick bankruptcy process, with one senior official predicting that the process could be completed within thirty to sixty days. The government's promises were... 2010
J. Clifton Fleming, Jr. , Robert J. Peroni CAN TAX EXPENDITURE ANALYSIS BE DIVORCED FROM A NORMATIVE TAX BASE?: A CRITIQUE OF THE "NEW PARADIGM" AND ITS DENOUEMENT 30 Virginia Tax Review 135 (Summer 2010) I. Introduction. 136 II. The Road to the New Paradigm . 148 A. Professor McIntyre's Rhetorical Baseline. 148 B. The Fiekowsky-Treasury Joint Committee Staff Approach. 151 III. Critique of the Joint Committee Staff's New Paradigm. 154 A. Choice of a Baseline: The Joint Committee Staff's Approach Versus SHS and Ability-to-Pay. 154 B. The Joint... 2010
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