John Jacobsen THE REASONABLE PROFESSIONAL IN BANKRUPTCY 31 California Bankruptcy Journal 549 (2010) Sections 328 and 330 of the Bankruptcy Code provide, respectively, for ex-ante and ex-post review of the employment terms and conditions for professionals retained in bankruptcy. While both sections provide guidelines for approving the employment of professionals in Chapter 11 bankruptcy, significant judicial discretion remains a defining feature.... 2010
David Fautsch THE TAX INJUNCTION ACT AND FEDERAL JURISDICTION: REASONING FROM THE UNDERLYING GOALS OF FEDERALISM AND COMITY 108 Michigan Law Review 795 (March, 2010) States routinely contest federal jurisdiction when a state tax is challenged in federal district court on federal constitutional grounds. States argue that the Tax Injunction Act, 28 U.S.C. § 1341 (2006), bars jurisdiction and, even if the Tax Injunction Act does not apply, the principals of federalism and comity require abstention. The United... 2010
Richard D. Pomp THE UNFULFILLED PROMISE OF THE INDIAN COMMERCE CLAUSE AND STATE TAXATION 63 Tax Lawyer 897 (Summer, 2010) I. Introduction 902 II. The Early Days 912 A. Colonial America and the Crown 912 B. The Revolutionary War and the Confederation 922 1. The Revolutionary War 922 2. Articles of Confederation 925 3. Article IX of the Articles of Confederation 927 C. Post-Revolutionary War 929 III. Birth of the Indian Commerce Clause 932 A. The Constitutional... 2010
Miranda Perry Fleischer THEORIZING THE CHARITABLE TAX SUBSIDIES: THE ROLE OF DISTRIBUTIVE JUSTICE 87 Washington University Law Review 505 (2010) Distributive justice plays a starring role in many fundamental tax policy debates, from the marginal rate structure to the choice of base to the propriety of wealth transfer taxes. In contrast, current tax scholarship on the charitable tax subsidies generally either ignores or explicitly disavows distributive justice concerns. Instead, it focuses... 2010
Michael R. Gordon UP THE AMAZON WITHOUT A PADDLE: EXAMINING SALES TAXES, ENTITY ISOLATION, AND THE "AFFILIATE TAX" 11 North Carolina Journal of Law & Technology 299 (Spring 2010) As a result of the Supreme Court's decision in Quill v. North Dakota, unless a retailer has a physical presence in a state, it is not obliged to collect sales taxes in that state. In order to avoid collecting sales taxes, many companies like have set up subsidiary companies in many states to ship, but not sell, goods to customers. This... 2010
Beverly Moran WEALTH REDISTRIBUTION AND THE INCOME TAX 53 Howard Law Journal 319 (Winter 2010) This section of the Howard Law Journal is devoted to the question of wealth redistribution. The section on wealth redistribution contains five views of the United States tax system. This article asks how the tax system can stand against increasing income and wealth inequality. Part I of this article presents evidence of the increasing trend towards... 2010
Diane Ring WHO IS MAKING INTERNATIONAL TAX POLICY?: INTERNATIONAL ORGANIZATIONS AS POWER PLAYERS IN A HIGH STAKES WORLD 33 Fordham International Law Journal 649 (February, 2010) In a world in which international tax policy is no longer predominantly within the purview of the individual state, and the number of important international tax questions has grown dramatically, where is the locus of power? If there are many questions regarding international tax policy, and if they must be evaluated beyond the level of the... 2010
Clayton P. Gillette WHO SHOULD AUTHORIZE A COMMUTER TAX? 77 University of Chicago Law Review 223 (Winter, 2010) The decision to impose a commuter taxa tax on income earned within the city by nonresidentsis typically made at the state level. There are both doctrinal and economic reasons for this allocation of authority. Cities are creatures of the states of which they are political subdivisions, and legal doctrine requires that they receive either state... 2010
Adam H. Rosenzweig WHY ARE THERE TAX HAVENS? 52 William and Mary Law Review 923 (December, 2010) Recently, the issue of tax havens has risen to the fore of the fiscal policy debate, with tax havens being singled out as the root cause of many of the fiscal shortfalls plaguing the governments of the world. Surprisingly, however, although there has been a fair amount of literature on why tax havens are harmful to the modern international tax... 2010
Marcia Johnson WILL THE CURRENT ECONOMIC CRISIS FUEL A RETURN TO RACIAL POLICIES THAT DENY HOMEOWNERSHIP OPPORTUNITY AND WEALTH? 6 Modern American 25 (Spring, 2010) Property ownership in America has traditionally been linked to power and wealth. French political historian Alexis de Tocqueville observed, [T]he love of property is keener in the United States than it is anywhere else, and Americans therefore display less inclination toward doctrines that threaten, in any way, the way property is owned.... 2010
Rafael Efrat WOMEN ENTREPRENEURS IN BANKRUPTCY 45 Tulsa Law Review 527 (Spring 2010) Women are a significant and an emerging part of the American small business community. Some have described this development as one of the most striking trends in the U.S. labor market. Female-owned businesses generate almost a trillion dollars in revenues every year and employ more than seven million workers. Women represent one of the fastest... 2010
Ajay K. Mehrotra "RENDER UNTO CAESAR . . .": RELIGION/ETHICS, EXPERTISE, AND THE HISTORICAL UNDERPINNINGS OF THE MODERN AMERICAN TAX SYSTEM 40 Loyola University Chicago Law Journal 321 (Winter 2009) A variety of scholars and commentators have been recently exploring the relationship between religion and current U.S. tax policy. Whereas some legal scholars have evoked biblical pronouncements to evaluate present tax laws and policies, others have revisited classic hermeneutical practices to decipher modern lessons from ancient Judeo-Christian... 2009
Ming-Sung Kuo (DIS)EMBODIMENTS OF CONSTITUTIONAL AUTHORSHIP: GLOBAL TAX COMPETITION AND THE CRISIS OF CONSTITUTIONAL DEMOCRACY 41 George Washington International Law Review 181 (2009) The initial onset of globalization generated optimism regarding the possible creation of a global legal universe capable of transcending the borders of demos-centered constitutional states. This optimism, however, remains unfulfilled. Constitutional democracy, meanwhile, as currently understood, is undergoing an institutional self-transformation.... 2009
Stephanie Hunter McMahon A LAW WITH A LIFE OF ITS OWN: THE DEVELOPMENT OF THE FEDERAL INCOME TAX STATUTES THROUGH WORLD WAR I 7 Pittsburgh Tax Review 1 (Fall, 2009) In a debate over the income tax in 1864, Justin Morrill (R-Vt.) protested that the tax's graduated rate structure made it no less than a confiscation of property. Three years earlier, however, he had been one of the staunchest congressional supporters of the first federal income tax, a flat-rate tax enacted as part of the Revenue Act of 1861.... 2009
Sagit Leviner A NEW ERA OF TAX ENFORCEMENT: FROM 'BIG STICK' TO RESPONSIVE REGULATION 42 University of Michigan Journal of Law Reform 381 (Winter 2009) This Article explores the economics of crime and compliance as the dominant approach to U.S. tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic model as well as its application to tax. The Article then addresses the multiplicity of taxpayer behavior and the need and prospect of... 2009
Catherine A. Clancy A ROLE FOR TAX ATTORNEYS IN ANTITRUST LAW?: VARIABLE-COST TAX SAVINGS AS A MERGER EFFICIENCY DEFENSE 62 Tax Lawyer 475 (Winter, 2009) A merger efficiency defense should be permitted for variable-cost tax savings under United States, European Union, and Canadian antitrust law. Mergers in the United States, the European Union, and Canada must be approved, based on a showing that the efficiencies from the merger outweigh potential anticompetitive effects in the relevant market. No... 2009
Timothy R. Tarvin, Assistant Professor A STEP-BY-STEP GUIDE TO CHAPTER 7 CONSUMER BANKRUPTCY IN ARKANSAS FROM THE DEBTOR'S PERSPECTIVE 2009 Arkansas Law Notes 183 (2009) Anyone who watches television or reads the newspaper is aware that the country is in a severe economic downturn. Not surprisingly, bankruptcy filings are clearly on the rise. The predictions of an increase in bankruptcy filings for this year are now coming true. The surge in filings is not surprising. The three most common causes of consumer... 2009
Rory Van Loo A TALE OF TWO DEBTORS: BANKRUPTCY DISPARITIES BY RACE 72 Albany Law Review 231 (2009) Legal policy has long struggled with the issue of official neutrality in the face of racially disparate results. While the days of laws explicitly discriminating against people of color may be gone, the legal system as a whole has not attained perfect race neutrality. Scholars have offered evidence of this tension in disparate spheres such as... 2009
Nevin M. Gewertz ACT OR ASSET? MULTIPLICITOUS INDICTMENTS UNDER THE BANKRUPTCY FRAUD STATUTE, 18 USC § 152 76 University of Chicago Law Review 909 (Spring, 2009) Dishonest participation in the civil bankruptcy system undermines its central aimsdebtor relief and equitable redistribution. The bankruptcy fraud statute, 18 USC § 152, protects against this form of behavior. Unlike other criminal statutes, however, its importance lies less with deterring the acts that it proscribes and more with enforcing civil... 2009
Jack F. Williams, Deborah L. Thorne, Ronald J. Silverman, Ben Pickering AMERICAN BANKRUPTCY INSTITUTE MEDIA TELECONFERENCE TO EXAMINE THE FUTURE OF AUTOMOTIVE SECTOR DISTRESS 17 American Bankruptcy Institute Law Review 105 (Spring, 2009) Jack F. Williams The coming demise of the Detroit Three has captured the attention of the country and has catapulted bankruptcy practitioners to rock star status. Well, maybe not rock star status, but ordinary folks have developed a keener appreciation of what we do. And so has Congress. In the Winter of 2008, Congress held hearings on whether to... 2009
Adam J. Levitin BANKRUPTCY MARKETS: MAKING SENSE OF CLAIMS TRADING 4 Brooklyn Journal of Corporate, Financial & Commercial Law 67 (Fall, 2009) The creation of a market in bankruptcy claims is the single most important development in the bankruptcy world since the Bankruptcy Code's enactment in 1978. Claims trading has revolutionized bankruptcy by making it a much more market-driven process. The limited scholarly literature on claims trading, however, while recognizing its radical impact,... 2009
Diane L. Fahey CAN TAX POLICY STOP HUMAN TRAFFICKING? 40 Georgetown Journal of International Law 345 (Winter, 2009) The total number of victims who are held in captivity to perform forced labor at any one time is estimated to be as high as twenty-seven million. That would be equivalent to every man, woman, and child in the states of New Hampshire, Vermont, Massachusetts, and New York being held in captivity and forced for twelve to fourteen hours each day to... 2009
Bruce Ackerman , Jennifer Nou CANONIZING THE CIVIL RIGHTS REVOLUTION: THE PEOPLE AND THE POLL TAX 103 Northwestern University Law Review 63 (Winter 2009) I. New Generation. 63 II. The Twenty-Fourth Amendment. 69 A. New Deal Roots. 71 B. Interregnum: Between the New Deal and the Civil Rights Era. 75 C. Process. 79 III. The Voting Rights Act of 1965. 87 A. The Shadow of the Twenty-Fourth. 88 B. Action and Reaction. 98 IV. Erasure by Judiciary: Harper v. Virginia Board of Elections. 111 A. The Goldberg... 2009
Margaret McFarland, Editor-in-Chief Capital Tax Harmonization and Agglomeration Economies in the European Union 38 Real Estate Review Journal 3 (Winter 2009) Pamela Hannigan is a member of the full-time faculty at New York University's Schack Institute of Real Estate where she teaches Real Estate Economics and Market Analysis. Her background in economics includes advanced degrees, research, and executive management in banking, investment banking, and public finance. She is currently involved with the... 2009
Dalton Conley COMMENTARY TAX REVOLTS, PREGNANCY ENVY, RACE, AND THE "DEATH TAX" 63 Tax Law Review 261 (Fall 2009) Many political scientists and sociologists are puzzled by the fact that the more progressive taxes are, the less they are accepted by populations. There is, for example, broad acceptance of value added taxes (VATs) or sales taxes, but more resistance to an income tax, which is, of course, generally more progressive than consumption taxes. But the... 2009
Elina Chechelnitsky D&O INSURANCE IN BANKRUPTCY: JUST ANOTHER BUSINESS CONTRACT 14 Fordham Journal of Corporate and Financial Law 825 (2009) In July 2008, bankruptcy courts across the nation prepared themselves for a busy season. As many as 5,664 companies sought to liquidate or restructure that month alone, a 57% increase from the prior year. Just two months later, the largest corporate bankruptcy yet hit the world financial markets hard and swept away the lifetime investments of... 2009
Diane Ring DEMOCRACY, SOVEREIGNTY AND TAX COMPETITION: THE ROLE OF TAX SOVEREIGNTY IN SHAPING TAX COOPERATION 9 Florida Tax Review 555 (2009) Virtually all efforts to confront and curb tax competition effectively require some measure of cooperation among nation-states. Regardless of the precise amount and type of competition deemed acceptable, the cooperation question arises. Only for those who would advocate a complete acceptance of all forms of tax competition would cooperation seem... 2009
Stephen J. Lubben DERIVATIVES AND BANKRUPTCY: THE FLAWED CASE FOR SPECIAL TREATMENT 12 University of Pennsylvania Journal of Business Law 61 (Fall 2009) The casual reader of recent scholarship on the treatment of contracts in chapter 11 could easily suppose that the Bankruptcy Code is the source of great injustices and inefficiencies. According to the standard account, chapter 11 locks third parties into inefficient contracts while allowing the debtor to cherry pick which contracts it wants to... 2009
David Schneider DIVIDING TO UNITE: HOW WE CAN REACH COMMON DEVELOPMENT GOALS WHEN DEVELOPED COUNTRIES AND DEVELOPING COUNTRIES ADOPT DIFFERENT TAX SYSTEMS 2009-SUM Federal Bar Association Section of Taxation Report 12 (Summer, 2009) Taxpayers resident in countries with a worldwide tax system have an incentive to invest in high-tax countries, whereas taxpayers resident in countries with a territorial tax system have an incentive to invest in low-tax countries. Under the global economy's ad hoc patchwork of tax systems, many developing countries are forced to engage in a tax... 2009
Johnny Rex Buckles DO LAW SCHOOLS FORFEIT FEDERAL INCOME TAX EXEMPTION WHEN THEY DENY MILITARY RECRUITERS FULL ACCESS TO CAREER SERVICES PROGRAMS?: THE HYPOTHETICAL CASE OF YALE UNIVERSITY V. COMMISSIONER 41 Arizona State Law Journal 1 (Spring 2009) The overwhelming majority of United States law schools prohibit prospective employers from utilizing the schools' official programs for student recruitment if those employers discriminate against students on any of several grounds, including sexual orientation. By virtue of these longstanding anti-discrimination policies, some law schools at times... 2009
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