Oleksandr Pastukhov COUNTERACTING HARMFUL TAX COMPETITION IN THE EUROPEAN UNION 16 Southwestern Journal of International Law 159 (2010) I. Introduction. 159 II. What Tax Competition is and When it is Harmful. 161 III. Tax Competition in the Common Market. 165 IV. The Role of the EU Institutions. 168 V. The Future of the EU Anti-Harmful Tax Competition Measures as a Driving Force Behind the Community Direct Tax Harmonization Efforts. 177 2010
Vada Waters Lindsey ENCOURAGING SAVINGS UNDER THE EARNED INCOME TAX CREDIT: A NUDGE IN THE RIGHT DIRECTION 44 University of Michigan Journal of Law Reform 83 (Fall 2010) During 2007, 3.6 million or 9.7% of people in the United States age 65 or older were below the poverty level. In light of the number of elderly people living below the poverty level, it is important that everyone, including low-income workers, have the opportunity to save for retirement. Low-income workers face many challenges to saving for... 2010
Robert Creighton FAT TAXES 31 Journal of Legal Medicine 123 (January-March, 2010) In 1789, Benjamin Franklin opined: In this world nothing can be said to be certain, except death and taxes. In 2009, Franklin's age-old adage appears to be in need of revision. Today, there may very well be three certainties in American life: death, taxes, and obesity. As countless commentators have depicted, this country is in the midst of a... 2010
William N. Thompson GAMBLING TAXES: THE PHILOSOPHY, THE CONSTITUTION AND HORIZONTAL EQUITY 17 Villanova Sports and Entertainment Law Journal 389 (2010) A majority of Americans are repulsed by the notion that government should hold the public responsible, financially or otherwise, for delivering health care services to individuals. Yet, the same majority seems to accept, without question, the notion that governments should be, directly or indirectly, delivering gambling services to the American... 2010
Margaret A. Weirich HIJACKING THE CHARITABLE SYSTEM: AN EXAMINATION OF TAX-EXEMPT STATUS FOR CHARITIES THAT SUPPORT ISRAELI SETTLEMENTS 14 Journal of Gender, Race and Justice 327 (Fall 2010) During the summer of 2009 I had the chance to travel through the West Bank to view the impacts of Israeli settlements first hand. The most difficult place I visited was the ancient city of Hebron, located in the West Bank of the Occupied Palestinian Territories (OPT) and home to some 170,000 Palestinians. In 1979, the first Israeli settlers set up... 2010
Kelly A. Moore , Adam J. Poe HOME RUN BASEBALLS AND TAXATION, AN OPEN STANCE: HOW A H.R. CAN BE I.R.D. 3 Estate Planning & Community Property Law Journal 79 (Fall, 2010) A home run hitter steps to the plate. The pitcher peers into the catcher, who signals for a fastball. The pitcher gets set, winds up, and releases the baseball. Crack! As the baseball sails toward the right field bleachers, a fan sees it coming towards him. Dropping his beer, fighting the crowd, and risking injury, the fan catches the home run... 2010
Palma Joy Strand INHERITING INEQUALITY: WEALTH, RACE, AND THE LAWS OF SUCCESSION 89 Oregon Law Review 453 (2010) I. Wealth Inequalities, Race, and Inheritance. 457 A. Wealth Inequality. 458 B. Racial Wealth Disparities. 461 C. The Role of Inheritance in Wealth Inequalities. 464 II. Race and Wealth. 468 A. Present (and Future) Wealth Effects. 469 B. Past Sources of Wealth Effects. 473 III. The Law of Deep Inequality . 478 A. Race Neutrality: An Obvious... 2010
Andrea Coles-Bjerre IPSO FACTO: THE PATTERN OF ASSUMABLE CONTRACTS IN BANKRUPTCY 40 New Mexico Law Review 77 (Winter 2010) Contracts are often among a business's most important assets, and this is equally true of financially troubled businesses that are seeking to reorganize themselves under Chapter 11 of the U.S. Bankruptcy Code. When a contract is executory, that is, wholly or substantially unperformed on both sides, it constitutes a set of rights and obligations... 2010
Brian M. Dougherty JUDICIAL ESTOPPEL: HOW NON-DISCLOSURE OF A CAUSE OF ACTION IN BANKRUPTCY MAY SPELL DOOM FOR A SUBSEQUENT CIVIL ACTION 23 DCBA Brief 38 (December, 2010) Over the past few years, the U.S. has faced a dramatic rise in mortgage foreclosures. With this rise also came an increase in bankruptcy filings under the U.S. Bankruptcy Code (Code). For homeowners with a mortgage, in particular, Chapter 13 of the Code has had the salutary goal of allowing a debtor to pay off mortgage arrearages over time while... 2010
Troy A. McKenzie JUDICIAL INDEPENDENCE, AUTONOMY, AND THE BANKRUPTCY COURTS 62 Stanford Law Review 747 (March, 2010) Bankruptcy judges enjoy neither of the twin structural protections provided by Article III of the Constitution: life tenure and compensation that cannot be diminished. Yet, they exercise broad adjudicatory powers. This Article questions whether the conventional justifications for non-Article III tribunals should apply to the bankruptcy courts and... 2010
Erik M. Jensen MURPHY V. INTERNAL REVENUE SERVICE, THE MEANING OF "INCOME," AND SKY-IS-FALLING TAX COMMENTARY 60 Case Western Reserve Law Review 751 (Spring, 2010) I. Introduction. 752 A. Murphy I and the Hyperventilating Blogosphere. 753 B. The Plan Of Attack. 758 II. Murphy I: The Basics. 759 III. The Howlers in Murphy I. 761 IV. Direct Taxes and the Sixteenth Amendment. 765 A. The Constitutional Structure. 765 B. Does Any Of This Matter Anymore?. 771 C. What Is A Direct Tax?. 776 1. Direct Taxes Are (Would... 2010
Bryan G. Faubus NARROWING THE BANKRUPTCY SAFE HARBOR FOR DERIVATIVES TO COMBAT SYSTEMIC RISK 59 Duke Law Journal 801 (January, 2010) Bankruptcy law establishes proceedings designed to rehabilitate debtors while protecting creditors, but a series of safe harbors effectively exempts from bankruptcy proceedings certain financial contracts known as derivatives. Accordingly, when a party to a derivative contract goes bankrupt, the counterparty may terminate the contract and seize... 2010
Andre Smith, Carlton Waterhouse NO REPARATION WITHOUT TAXATION: APPLYING THE INTERNAL REVENUE CODE TO THE CONCEPT OF REPARATIONS FOR SLAVERY AND SEGREGATION 7 Pittsburgh Tax Review 159 (Spring, 2010) Carlton: Andre, if you don't mind terribly, I'd like your opinion on the relationship between taxes and the concept of reparations generally and reparations to Blacks for slavery and segregation specifically. As you know, I have done considerable research and writing on the subject of reparations for slavery and segregation. Most scholarship... 2010
Lily Kahng ONE IS THE LONELIEST NUMBER: THE SINGLE TAXPAYER IN A JOINT RETURN WORLD 61 Hastings Law Journal 651 (February, 2010) The United States is one of the few developed countries to retain the joint income tax return, available for heterosexual married couples only. Since its adoption in 1948, its underlying assumptions have been challenged on many valid grounds, and yet it remains firmly embedded in mainstream political and policy discourse. In recent years, most of... 2010
John R. Dorocak , Lloyd E. Peake POLITICAL ACTIVITY OF TAX-EXEMPT CHURCHES, PARTICULARLY AFTER CITIZENS UNITED V. FEDERAL ELECTION COMMISSION AND CALIFORNIA'S PROPOSITION 8 BAN ON SAME-SEX MARRIAGE: RENDER UNTO CAESAR WHAT IS CAESAR'S . . . 9 First Amendment Law Review 448 (Winter 2010) The Internal Revenue Code places restrictions on the political activity of churches. Specifically, I.R.C. § 501(c) states that in order for an organization to qualify for tax exempt status under § 501(c), the organization must be operated so that [(1)] no substantial part of the activities of which is carrying on propaganda, or otherwise... 2010
Abbye Atkinson RACE, EDUCATIONAL LOANS, & BANKRUPTCY 16 Michigan Journal of Race and Law 1 (Fall 2010) This Article reports new data from the 2007 Consumer Bankruptcy Project revealing that college graduates and specifically White graduates are less likely to file for bankruptcy than their counterparts without a college degree. Although these observations suggest that a college degree helps graduates to weather the setbacks that sometimes lead to... 2010
Lilian V. Faulhaber SOVEREIGNTY, INTEGRATION AND TAX AVOIDANCE IN THE EUROPEAN UNION: STRIKING THE PROPER BALANCE 48 Columbia Journal of Transnational Law 177 (2010) As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of... 2010
Timothy Hisao Shapiro TAX FIRST, ASK QUESTIONS LATER: PROBLEMS PREDICTING THE EFFECT OF PRESIDENT OBAMA'S INTERNATIONAL TAX REFORMS 16 Stanford Journal of Law, Business & Finance 141 (Fall 2010) The Obama Administration has proposed a dramatic reworking of the way U.S. corporations are taxed on income they earn outside the United States. Although less prominent than other Washington policy debates, these changes are no less contentious. The result is either a fairer tax system yielding the government an extra $210 billion, or the end of... 2010
Tim Canney TAX GROSS-UPS: A PRACTICAL GUIDE TO ARGUING AND CALCULATING AWARDS FOR ADVERSE TAX CONSEQUENCES IN DISCRIMINATION SUITS 59 Catholic University Law Review 1111 (Summer, 2010) In 1990, finding that discrimination against individuals with disabilities persists in such critical areas as employment, Congress passed the Americans with Disabilities Act (ADA). Congress included the remedies provided in Title VII of the Civil Rights Act of 1964 (1964 CRA) to enforce the ADA. Title VII's intentionally broad language allows a... 2010
Joel S. Newman TAXATION OF HOUSEHOLDS: A COMPARATIVE STUDY 55 Saint Louis University Law Journal 129 (Fall 2010) Some of us live alone, but most live in groups. Those of us who live in groups usually pool our income and expenses, somehow. In crafting an income tax, one must determine whether or not to take such pooling into account. Either way, some living arrangements will be tax-advantaged, and others will be tax-penalized. Neither taking pooling into... 2010
G. Christopher Wright TAXATION OF PERSONAL INJURY AWARDS: ADDRESSING THE MIND/BODY DUALISM THAT PLAGUES § 104(A)(2) OF THE TAX CODE 60 Catholic University Law Review 211 (Fall, 2010) The National Taxpayer Advocate's 2009 Annual Report to Congress stated that taxation of personal injury awards--specifically whether Internal Revenue Code (Tax Code) § 104(a)(2) excludes compensatory-damage awards in personal injury cases from gross income--is one of the most litigated issues in federal courts for a fifth consecutive year. Section... 2010
Anthony C. Infanti TAXING CIVIL RIGHTS GAINS 16 Michigan Journal of Gender & Law 319 (2010) Introduction 319 I. The Nature of the Levy 324 A. The DOMAs and the Pall of Uncertainty 324 B. Gauging the Impact of the DOMAs and the Pall of Uncertainty 330 II. A Tax on Lesbian and Gay Families 334 A. Figuratively Speaking 338 B. Technically Speaking 347 1. Contribution 350 2. Compulsory 354 3. Support of Government 359... 2010
Gregg D. Polsky , Brant J. Hellwig TAXING STRUCTURED SETTLEMENTS 51 Boston College Law Review 39 (January, 2010) Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt the investment yield imbedded within the structured settlement from federal income taxation. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to... 2010
Dorothy A. Brown TEACHING CIVIL RIGHTS THROUGH THE BASIC TAX COURSE 54 Saint Louis University Law Journal 809 (Spring 2010) My teaching package includes the following courses: Corporate Tax, Critical Race Theory, Federal Income Tax, and Tax Policy. Whenever anyone finds out what I teach, they usually comment about what an odd combination that is, and I usually respond that it really isn't so odd because my scholarship (at least since 1996) examines the racial... 2010
Daniel Soleimani THE DIFFICULTIES WITH THE SUBPART F SYSTEM OF INTERNATIONAL TAXATION: HOW THE SCHERING-PLOUGH DECISION INDICATES THAT THE STATUS QUO IS UNCLEAR AND UNWISE 60 Emory Law Journal 503 (2010) Complicated subpart F rules govern the taxation of transactions between a U.S. parent company and its foreign subsidiaries. The difficulty with interpreting the subpart F rules and applying them to complex derivative transactions has been the subject of extensive tax literature. Few of the proposed solutions have been simple enough to implement... 2010
Scott A. Taylor THE IMPORTANCE OF BEING INTEREST: WHY A STATE CANNOT IMPOSE ITS INCOME TAX ON TRIBAL BONDS 25 Akron Tax Journal 123 (2010) Known colloquially as a muni, a municipal bond is issued by a state or local government as a way of borrowing money. The issuing governmental entity pays interest on the bond principal to the bond owner. If the bond meets certain federal requirements, then the interest income that the bond owner receives is excluded from gross income and, as a... 2010
James A. Long THE LOW-INCOME HOUSING TAX CREDIT IN NEW JERSEY: NEW OPPORTUNITIES TO DECONCENTRATE POVERTY THROUGH THE DUTY TO AFFIRMATIVELY FURTHER FAIR HOUSING 66 New York University Annual Survey of American Law 75 (2010) The federal Low Income Housing Tax Credit (LIHTC) program has produced over one million rental housing units from 1995 to 2005, most of which are affordable to low-income tenants. Developers of low-income rental housing apply for federal income-tax credits to subsidize their affordable housing units through a competitive process administered by the... 2010
John D. Colombo THE NCAA, TAX EXEMPTION, AND COLLEGE ATHLETICS 2010 University of Illinois Law Review 109 (2010) This Article discusses the contentious topic of the National Collegiate Athletic Association's (NCAA) status as a tax-exempt organization. In late 2006, Congress asked the NCAA to justify its exempt status, and since that time many have called for a change in that status. Calls for reform cite reasons such as the amount of money paid to Division I... 2010
Shi-Ling Hsu THE POLITICS AND PSYCHOLOGY OF GASOLINE TAXES: AN EMPIRICAL STUDY 15 Widener Law Review 363 (2010) Economists are beginning to form a consensus that a carbon tax is the most effective and cost-effective way to reduce global greenhouse gas emissions. The insight of economists and other policy analysts is that, in the greenhouse gas context, the design of cap-and-trade programs creates so many opportunities for rent-seeking that they may not be... 2010
Nikki Usher, Michelle D. Layser THE QUEST TO SAVE JOURNALISM: A LEGAL ANALYSIS OF NEW MODELS FOR NEWSPAPERS FROM NONPROFIT TAX-EXEMPT ORGANIZATIONS TO L3CS 2010 Utah Law Review 1315 (2010) The proliferation of online news sources masks a deepening crisis in American journalism. Newspapers, which continue to be the linchpin of original news reporting, are facing unprecedented economic pressures--largely due to the rise of new media--that have forced nearly all major newspapers to lay off large numbers of journalists, reduce the scope... 2010
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