| Author | Title | Citation | Summary | Year |
| George Lefcoe |
COMPETING FOR THE NEXT HUNDRED MILLION AMERICANS: THE USES AND ABUSES OF TAX INCREMENT FINANCING |
43 Urban Lawyer 427 (Spring, 2011) |
Demographers predict that the u.s. population will grow by one hundred million by 2050. Newcomers are expected to continue the trend to suburbia-- particularly to the fast-growing big cities of the south and west; cities in the resurgent heartland of the country; exurbia; and a string of discernible superstar cities, mostly coastal. Many... |
2011 |
| Marla Schwaller Carew |
DISCRETION AND DETERRENCE IN TAX SENTENCING AFTER RITA, GALL AND KIMBROUGH - OPPORTUNITIES FOR ALTERNATIVE SENTENCES AND POTENTIAL ABUSES |
9 Florida Tax Review 919 (2011) |
I. Introduction. 921 II. The Foundations of Rita, Gall and Kimbrough and the History of Tax Sentencing. 924 A. Prehistory and Creation of the Federal Sentencing Guideline. 924 B. Sociological Roots of White Collar Crime and the Guidelines's Focus on Offense, Rather Than Offender. 928 C. Seeds of Uncertainty: Koon, Apprendi/Blakely and Booker. 930... |
2011 |
| Miranda Perry Fleischer |
EQUALITY OF OPPORTUNITY AND THE CHARITABLE TAX SUBSIDIES |
91 Boston University Law Review 601 (March, 2011) |
Introduction. 603 I. The Charitable Tax Subsidies and Their Theoretical Foundations. 606 A. Why Subsidize Charity?. 609 B. Why Use the Tax System to Subsidize Charity? Efficiency, Pluralism, and the Donative Theory. 612 C. Unanswered Questions. 614 1. Current Law Is Vague and Inconsistent. 615 2. Existing Scholarship Is Incomplete and Inconsistent.... |
2011 |
| Ruth Mason |
FEDERALISM AND THE TAXING POWER |
99 California Law Review 975 (August, 2011) |
Scholars and courts recognize that the federal government uses its broad spending power to enlist states in achieving federal goals, thereby expanding the federal government's reach beyond the areas enumerated for it in the Constitution. Previously underappreciated, however, is that the federal government can achieve similar ends--it can regulate... |
2011 |
| 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 |
| 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 |