| Author | Title | Citation | Summary | Year |
| 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 |
| 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 |
| 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 Amazon.com 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 |