| Author | Title | Citation | Summary | Year |
| Michelle Lyon Drumbl |
TAX ENFORCEMENT AT THE INTERSECTION OF SOCIAL WELFARE AND VULNERABLE POPULATIONS |
2024 Wisconsin Law Review 587 (2024) |
This Essay engages with Professor Bernadette Atuahene's theory of stategraft in the context of tax administration and the role that the Internal Revenue Service (IRS) plays in implementing certain social welfare benefits, including the Earned Income Tax Credit (EITC). Specifically, it considers whether the IRS's denials of the EITC to those who... |
2024 |
| Luís C. Calderón Gómez |
TAXATION'S LIMITS |
119 Northwestern University Law Review 571 (2024) |
Abstract--Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity--from... |
2024 |
| Michael Conklin , Jordan Daniel |
TAXES AND ATHLETIC PERFORMANCE: WHY NBA PLAYERS PERFORM BETTER IN LOW-TAX STATES |
24 Houston Business and Tax Law Journal 185 (2024) |
I. Introduction. 186 II. Literature Review. 187 A. State Tax Rates, Free Agent Decisions, and Team Performance. 187 B. Sports Psychology, Mental States, and Athletic Performance. 190 III. Methodology. 192 IV. Results. 194 V. Discussion. 195 A. Athlete Awareness. 198 VI. Conclusion. 200 |
2024 |
| Jeffrey Selbin, Gus Patel-Tupper |
TAXING VULNERABLE CHILDREN AND FAMILIES THROUGH STATEGRAFT: IT IS TIME TO END RACIALIZED WEALTH EXTRACTION IN FOSTER CARE |
2024 Wisconsin Law Review Forward 69 (2024) |
As unjust and counterproductive public policies go, taxing vulnerable children and families is among the worst. For years, experts have been sounding the alarm that foster care child support--making parents pay the state when it takes away their children--is bad family policy and fiscal policy. Importantly, critics have also pointed to the myriad... |
2024 |
| Jason Nadboy |
TAXING WEALTH: A COMPARATIVE ANALYSIS OF NATIONAL WEALTH TAXES AND HOW A FEDERAL WEALTH TAX CAN OVERCOME ADMINISTRATIVE CHALLENGES |
7 Cardozo International & Comparative Law Review 275 (Winter, 2024) |
I. Introduction. 275 II. Wealth Tax Policies in the United States. 277 A. Ultra-Millionaire Tax Act. 278 B. Other Federal Wealth Tax Proposals. 279 C. Constitutional Concerns. 280 D. A Targeted Wealth Tax. 282 III. Wealth Taxes in Other Countries. 283 A. Norway. 283 B. Spain. 287 C. Switzerland. 289 D. Additional Countries. 293 IV. Evasion and... |
2024 |
| Dan M. Smolnik |
THE CONNECTICUT MUNICIPAL REAL PROPERTY TAX: A CLOSER LOOK AT THE HISTORIC AND EVOLVING LANDSCAPE |
46 Western New England Law Review 212 (2024) |
Connecticut's tax on real property has been adopted by the continuum of time as necessary to the public fisc. In 1639, Connecticut adopted the Fundamental Orders, a document that arose from the agreement among the towns of Hartford, Wethersfield, and Windsor and bore more than a passing resemblance to seventeenth century charters of trading... |
2024 |
| Bret Wells |
THE ENIGMA OF THE UNITED STATES, BASE EROSION, AND GLOBAL TAX COOPERATION |
57 Loyola of Los Angeles Law Review 673 (Summer, 2024) |
The Organisation for Economic Co-operation and Development (OECD) frequently lauds its Pillar 2 project as a cooperative global effort to ensure that large multinational enterprises pay a minimum tax regardless of where they are headquartered and regardless of the jurisdiction where their operations are located. The United States and at least 137... |
2024 |
| Yaehee Gloria Bae |
THE ENTERTAINMENT INDUSTRY GETS A (TAX) BREAK, BUT AAPIS DON'T |
48 Seton Hall Journal of Legislation & Public Policy 799 (2024) |
I. Introduction. 799 II. Background and Overview. 802 A. AAPI Presence in the Entertainment Industry. 802 B. Tax Credit Incentives: What They Are and How They Work. 805 C. Tax Credit Eligibility in Entertainment Hubs. 807 1. California. 807 2. New York. 809 3. Georgia. 810 4. New Jersey. 811 D. Figures 1 and 2: Highlights and a Brief Explanation of... |
2024 |
| Miranda Guedes |
THE GHOST OF JIM CROW: THE HUMAN RIGHT TO HOUSING, GENERATIONAL WEALTH, THE NEIGHBORHOOD HOMES INVESTMENT ACT, AND THE AMERICAN LEGAL SYSTEM |
14 University of Miami Race & Social Justice Law Review 165 (Spring, 2024) |
To have a decent place to live is a basic human right. - Jimmy Carter The U.N. Committee on Economic, Social, and Cultural Rights provides the following framework when defining the human right to housing: (1) security of tenure; (2) availability of services; (3) affordability; (4) habitability; (5) accessibility; (6) location; and (7) cultural... |
2024 |
| Laura N. Coordes , Joan N. Feeney |
THE HISTORY OF BANKRUPTCY VENUE CHOICES AND THE EVOLUTION OF MAGNET COURTS FOR CHAPTER 11 CASES |
36 California Bankruptcy Journal 333 (2024) |
Bankruptcy forum shopping is a controversial topic prompting hotly debated questions: is it a race to the bottom or to the top? Should the venue rules be changed to prohibit forum shopping, or does the status quo give debtors the flexibility they need to succeed in a bankruptcy case? How did forum shopping become so ubiquitous in the first place?... |
2024 |
| Brook E. Gotberg |
THE MARKET FOR BANKRUPTCY COURTS: A CASE FOR REGULATION, NOT OBLITERATION |
49 Brigham Young University Law Review 647 (2024) |
Large corporate debtors typically file for bankruptcy only after conducting a thorough analysis as to the most favorable venue for the case. Recent legislation has proposed to severely limit all corporate debtors' ability to select bankruptcy venue. The messaging behind calls for venue reform is outwardly altruistic: it is said to be necessary to... |
2024 |
| Ernesto Sagás , Ediberto Román |
THE MISMEASURE OF PUERTO RICO: XENOPHOBIA AND THE MORAL BANKRUPTCY OF U.S. COLONIALISM |
32 Journal of Law & Policy 54 (2024) |
This Article examines the racialization of Puerto Ricans within the legal context of the colonial relationship between the United States and its largest colony. The first section examines the first half century of U.S. rule (1898-1952) and how colonial administrators typically used arrogance and paternalism, the self-proclaimed white superiority of... |
2024 |
| Edward J. McCaffery |
THE PROPERTY-TAX BUNDLE OF RIGHTS |
2024 Michigan State Law Review 99 (2024) |
Introduction. 100 A. Concept and Conceptions. 102 B. The Road Ahead. 106 I. Elements. 108 A. The Rights of Property. 108 B. The Term Structure of Property. 110 C. Two Components of Tax. 112 1. The Timing of Tax. 112 2. The Rate Structure of Tax. 114 D. The Project of a Property-Tax Bundle. 115 E. Money as Property. 117 1. Money in Locke. 119 2.... |
2024 |
| Christopher D. Hampson , Jeffrey A. Katz |
THE SMALL BUSINESS PREPACK: HOW SUBCHAPTER V PAVES THE WAY FOR BANKRUPTCY'S FASTEST CASES |
92 George Washington Law Review 851 (August, 2024) |
America has long styled itself as a place where entrepreneurs can dream big and--if things go well--make it big, too. But when small businesses fail, does the U.S. bankruptcy system provide a real opportunity to preserve value and try again? For decades, bankruptcy professionals, judges, and lawmakers have tried various approaches to small business... |
2024 |
| Philip Butler |
THINKING OF A MASTER PLAN: DATA CITIZENSHIP/OWNERSHIP AS A PORTAL TO AN UNFETTERED BLACK UNIVERSAL BASIC INCOME |
112 Georgetown Law Journal 1343 (June, 2024) |
C1-3Table of Contents L1-2Introduction . L31343 I. A Black Technosphere. 1347 II. Evidence of Black Posthumanism in the Story. 1352 III. DAOs, Ownership, and Citizenship. 1354 |
2024 |
| Justin Desjardins |
TRIBAL SOVEREIGNTY & SOVEREIGN IMMUNITY IN BANKRUPTCY |
101 Washington University Law Review 1735 (2024) |
In July 2019, Brian Coughlin borrowed $1,100 from a payday lender named Lendgreen. Later that year, Mr. Coughlin filed for bankruptcy and listed his outstanding balance of about $1,600 owed to Lendgreen among his debts. Debt collection during a bankruptcy case is prohibited by the Bankruptcy Code's automatic stay. Despite the stay, Lendgreen... |
2024 |
| Joseph McNeila |
UNEQUAL ACCESS TO PUBLIC TRANSPORTATION IN THE MIDLANDS: HOW THE COMET HARMS LOW-INCOME POPULATIONS IN SOUTH CAROLINA |
75 South Carolina Law Review 621 (Spring, 2024) |
I. Introduction. 621 II. The Origins of Unequal Public Transportation in the Midlands. 628 A. Origins of Columbia's Public Transportation System. 628 B. From Private to Local Government Control. 636 C. The Development of the COMET. 637 III. The Disparate Impact of COMET Policies and Practices. 639 A. Access to Essential Services. 639 B. Disparate... |
2024 |
| Bridget J. Crawford , Alexis C. Borders , Katherine Keating |
UNINTENDED CONSEQUENCES OF FETAL PERSONHOOD STATUTES: EXAMPLES FROM TAX, TRUSTS, AND ESTATES |
25 Georgetown Journal of Gender and the Law 1159 (Spring, 2024) |
The laws of taxation, trusts, and estates are new fronts in the culture wars over abortion. After the Supreme Court's 2022 decision in Dobbs v. Jackson Women's Health Organization, some anti-abortion states enacted fetal personhood statutes that have the potential to unsettle and destabilize longstanding legal doctrines that otherwise create... |
2024 |
| William A. Organek |
UP IN SMOKE: BANKRUPTCY BY CONTRACT IN THE LEGAL CANNABIS INDUSTRY |
98 American Bankruptcy Law Journal 239 (Summer, 2024) |
Access to the federal Bankruptcy Code cannot be modified by contract. Its procedures are meant to preserve the value of a bankrupt's limited assets for all claimants, not just those who negotiate for protection. While critics of this inflexibility argue that many debtors and creditors would benefit from contractual modifications to the Code's... |
2024 |
| Daniel J. Hemel |
WEALTH, SCHMEALTH, WELFARE, AND SCHMELFARE |
59 Wake Forest Law Review 1103 (2024) |
Traditional cost-benefit analysis is sometimes equated with wealth maximization, but the equation is a mischaracterization: traditional cost-benefit analysis's sum of compensating variations test ignores the deadweight loss of redistribution, even though the deadweight loss of redistribution reduces society's total wealth. Thus, the traditional... |
2024 |
| Michael Lewyn |
ZONING AND LAND USE PLANNING |
52 Real Estate Law Journal 283 (Summer, 2024) |
Economists generally believe that zoning and other land use regulations, by limiting the supply of housing, make housing more expensive. But nevertheless, some defenders of zoning see a conflict between the interests of new entrants into the housing market and those of lower-income Americans. Prof. Richard Schragger of the University of Virginia,... |
2024 |
| Clint Wallace |
A DEMOCRATIC PERSPECTIVE ON TAX LAW |
98 Washington Law Review 947 (October, 2023) |
Abstract: As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well-equipped to address concerns raised by democratic theorists focused on the conditions that shape a... |
2023 |
| Brian Galle , Stephen Shay |
ADMIN LAW AND THE CRISIS OF TAX ADMINISTRATION |
101 North Carolina Law Review 1645 (September, 2023) |
The IRS is struggling. Phone calls from confused taxpayers ring unanswered, paper returns pile up, aggressive tax filers are confident they are unlikely to be audited. Congress piles new responsibilities on the agency while (so far) maintaining its budget at close to modern lows. This is a strange time, then, to launch perhaps the largest-ever... |
2023 |
| Jessica Xu |
AWARDING RACIAL SEGREGATION: THE LOW-INCOME HOUSING TAX CREDIT AS A NEW RACIALLY RESTRICTIVE COVENANT |
70 UCLA Law Review 596 (August, 2023) |
The United States has a history of racial segregation in its facilitation of federal housing programs. One such program, the Low-Income Housing Tax Credit (LIHTC), was intended to respond to the need for affordable housing since its establishment in 1986. Through the LIHTC program, the federal government grants tax credits to investors and... |
2023 |
| Laura N. Coordes |
BANKRUPTCY OVERLOAD |
57 Georgia Law Review 1133 (Spring, 2023) |
The bankruptcy system is overloaded. Those who use it, whether debtors or non-debtors, frequently seek to extract more out of a bankruptcy than the process can, practically and legally, provide. The goals and boundaries of bankruptcy law have always been subject to debate, making the system particularly susceptible to taking on more than it can... |
2023 |
| Regina S. Baker , Fenaba R. Addo |
BARRIERS TO RACIAL WEALTH EQUALITY |
48 Human Rights 2 (2023) |
In the United States, racial wealth inequality, particularly the Black-white wealth gap, is massive. In 2019, the median wealth for white households was $188,200, compared to $24,100 and $36,100 for Black and Hispanic households, respectively (Bhutta et al., 2020). To better understand the ongoing persistence of this racial wealth inequality, we... |
2023 |
| Timothy M. Mulvaney |
BENEATH THE PROPERTY TAXES FINANCING EDUCATION |
123 Columbia Law Review 1325 (June, 2023) |
Many states turn in sizable part to local property taxes to finance public education. Political and academic discourse on the extent to which these taxes should serve in this role largely centers on second-order issues, such as the vices and virtues of local control, the availability of mechanisms to redistribute property tax revenues across school... |
2023 |
| Amandeep S. Grewal |
BILLIONAIRE TAXES AND THE CONSTITUTION |
58 Georgia Law Review 249 (Fall, 2023) |
The United States now has ten times as many billionaires as it had just a few decades ago. This ever-growing class has sparked congressional interest in billionaire tax proposals. These proposals would generally require that billionaires recognize income when their asset values increase, even if they have not sold their assets. Under existing... |
2023 |
| Belinda Lee |
BOLSTERING BENEFITS BEHIND BARS: REEVALUATING EARNED INCOME TAX CREDIT AND SOCIAL SECURITY BENEFITS DENIALS TO INMATES |
98 New York University Law Review 331 (April, 2023) |
This Note describes how the tax system treats inmates, an intersection that has been relatively understudied by both tax and criminal justice scholars. The Note provides a detailed account of how inmates earn income through prison labor (what goes in) and the benefits denied to inmates (what comes out, or rather what often does not come out). The... |
2023 |
| Khadijah Wright |
BRIDGE OR BARRIER: THE INTERSECTION OF WEALTH, HOUSING, AND THE DISPARATE IMPACT STANDARD |
17 Florida A & M University Law Review 203 (Spring, 2023) |
C1-2Table of Contents I. Wealth and Race are Significantly Intertwined Historically. 205 A. Historical Barriers to Wealth Used Race as A Basis for Exclusion. 205 B. Wealth Exclusion Affects Both Race and Housing. 209 II. The Fair Housing Act of 1968 intended to Prevent Discrimination Based on Group Characteristics. 212 A. Tropes: A Substitute for... |
2023 |
| Paul DiPadua |
BUILDING (BITCOIN) BACK BETTER: ATTAINING THE WIDESPREAD ADOPTION OF CRYPTOCURRENCY WITH ECONOMICALLY & ENVIRONMENTALLY CONSCIOUS TAX CODE AMENDMENTS |
73 Syracuse Law Review 273 (2023) |
C1-2Table Of Contents Abstract. 274 Introduction. 275 I. The Quest for Widespread Adoption: An Overview of Cryptocurrency & its Many Benefits. 276 A. An Overview of Crypto currency & the Cryptocurrency Industry. 277 B. The Benefits of Cryptocurrency for Consumers. 278 C. The Benefits of Cryptocurrency for the Federal Government. 280 II. Preventing... |
2023 |
| Brandon Mickelsen |
COMBATING THE RACIAL WEALTH GAP: A GOVERNMENT AND CORPORATE-CENTRIC APPROACH |
19 University of Saint Thomas Law Journal 180 (Spring, 2023) |
This paper calls attention to the ever-present racial wealth gap in America and illuminates how capitalism, despite its ardent proponents, continues to exacerbate that gap. On its face, the supposed free market that drives America's capitalistic society is race-neutral. An ever-changing shift of supply and demand drives the market. Although... |
2023 |
| Reuven S. Avi-Yonah , Yoseph M. Edrey |
CONSTITUTIONAL REVIEW OF FEDERAL TAX LEGISLATION |
2023 University of Illinois Law Review 1 (2023) |
What does the Constitution mean when it says that The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States (U.S. Const. Article I, Section 8, Clause 1)? The definition of tax for constitutional purposes has become important... |
2023 |
| Magali Duque |
CONTRACTING FOR DEBT: THE RELATIONSHIP BETWEEN DEBT CAPITALISM, HIGHER EDUCATION, AND THE BLACK-WHITE WEALTH GAP |
58 Harvard Civil Rights-Civil Liberties Law Review 415 (Winter, 2023) |
This Note explores the relationship between contractual parties in the credit market, as shaped by debt capitalism, through a brief history of slavery, peonage, and credit/debt legislation. Debt capitalism is a racially exclusionary system--stemming from slavery--in which asset acquisition, facilitated by working to pay debt, (1) is a requirement... |
2023 |
| Samantha J. Prince |
DEDUCTING DOBBS: THE TAX TREATMENT OF ABORTION-RELATED TRAVEL BENEFITS |
98 Tulane Law Review 1 (November, 2023) |
In 2022, Dobbs v. Jackson Women's Health Organization overturned both Roe v. Wade and Planned Parenthood v. Casey thereby giving the states carte blanche to do as they wish regarding abortion access. The decision created upheaval in the United States. However, it also provided the impetus for the creation of a new employee benefit, abortion-related... |
2023 |
| Patrick Maney |
DIVIDE, "TWO-STEP," AND CONQUER: HOW JOHNSON & JOHNSON SPURRED THE BANKRUPTCY SYSTEM |
92 University of Cincinnati Law Review 269 (20-Oct-23) |
In late 2018, a jury in Missouri awarded twenty-two plaintiffs $4.69 billion after they allegedly developed ovarian cancer from Johnson's Baby Powder. While the judgment was eventually reduced to $2.24 billion, the result only emboldened more claimants--over 40,000 of whom had sued Johnson & Johnson (J&J) as of August 2022. To address these... |
2023 |
| Erick J. Sam |
EMIGRATION, SECESSION, AND THE STRUCTURE OF INTERNATIONAL TAXATION |
15 Washington University Jurisprudence Review 203 (2023) |
Global economic inequality is among the most morally urgent, yet unaddressed, issues of our era. This Article documents how (i) inequality among (as well as within) developing and developed nations has been exacerbated by certain patterns of migration, referred to as brain drain and harmful fiscal competition; and how (ii) international law has... |
2023 |
| Brendan Bargmann |
ENDING THE VICIOUS CYCLE: UNDERSTANDING "PILLAR TWO" AND THE UNCERTAIN PROGRESS TOWARDS A HARMONIZED GLOBAL MINIMUM TAX |
64 Virginia Journal of International Law Online 1 (August, 2023) |
In recent years, the international community has acted with unprecedented cooperation to rationalize, reform, and empower the international tax regime. Paramount among these reforms is broad international agreement on a global minimum corporate tax to end the vicious cycle of competitive tax cuts for the attraction of foreign capital. This... |
2023 |
| Edward J. McCaffery |
ENOUGH INSANITY? A CALL FOR A (MORE) CRITICAL TAX THEORY |
20 Pittsburgh Tax Review 419 (Spring, 2023) |
I am delighted to be at this Conference on Protecting Dynastic Wealth: Perspectives on the Role of Estate and Gift Tax in Perpetuating Inequality and to be giving this talk, for several reasons. One, the setting brings back fond memories of Larry Frolik and Bill Brown, wonderful tax scholars whom I almost joined on the Pittsburgh Law School faculty... |
2023 |
| Matthew Snyder |
ENVIRONMENTAL JUSTICE AND PUBLIC COMPANY DISCLOSURES: MANDATORY REPORTING FOR POLLUTING FACILITIES LOCATED IN MINORITY AND LOW-INCOME COMMUNITIES |
100 University of Detroit Mercy Law Review 373 (Winter, 2023) |
Climate change is the existential threat of our lifetime. Sea levels, global temperatures, and catastrophic weather events are all on the rise. Global warming and its inherent dangers pose risks to individual health, physical safety, and property. Climate change also has significant financial impacts on the United States' economy, costing around... |
2023 |
| Kathleen DeLaney Thomas , Erin Scharff |
FAKE NEWS AND THE TAX LAW |
80 Washington and Lee Law Review 803 (Spring, 2023) |
The public misunderstands many aspects of the tax system. For example, people frequently misunderstand how marginal tax rates work, misperceive their own average tax rates, and believe they benefit from tax deductions for which they are ineligible. Such confusion is understandable given the complexity of our tax laws. Unfortunately, research... |
2023 |
| Jonathan G. Blattmachr |
HOW WEALTH TRANSFER TAXES MIGHT REDUCE RACIAL WEALTH DISPARITY IN AMERICA |
20 Pittsburgh Tax Review 297 (Spring, 2023) |
This Article will discuss what seems to be the impact of estate, gift and generation-skipping taxes (collectively and commonly referred to as wealth transfer taxes) imposed by the United States (Federal) on the disparity of wealth in America. It describes, in general terms, how those taxes work. It also describes, again in general terms, the... |
2023 |
| Hayes R. Holderness |
INDIVIDUAL HOME-WORK ASSIGNMENTS FOR STATE TAXES |
98 Washington Law Review 53 (March, 2023) |
Abstract: The surge in work-from-home arrangements brought on by the COVID-19 pandemic threatens serious disruptions to state tax systems. Billions of dollars are at stake at this pivotal moment as states grapple with where to assign income earned through these remote work arrangements for tax purposes: the worker's home or the employer's location?... |
2023 |
| Assaf Harpaz |
INTERNATIONAL TAX REFORM: WHO GETS A SEAT AT THE TABLE? |
44 University of Pennsylvania Journal of International Law 1007 (Summer, 2023) |
The international tax framework relies on early-twentieth-century principles and favors the interests of the Global North, which created it. It bases taxing rights on a corporation's physical presence and mostly allocates profits to the country of residence. Moreover, it has been slow to adapt to modern business practices. In the digital economy,... |
2023 |
| Lloyd Hitoshi Mayer |
IS TAX LAW DIFFERENT? UNCONSTITUTIONAL CONDITIONS, RELIGIOUS ORGANIZATIONS, AND TAXATION |
98 Notre Dame Law Review Reflection S1 (2023) |
In common with other charities, religious organizations enjoy significant benefits under federal tax law, including exemptions from income tax and the ability of donors to deduct their contributions for income, gift, and estate tax purposes. A subset of religious organizations consisting of churches, which include houses of worship for all sects,... |
2023 |
| Adam J. Levitin |
JUDGE SHOPPING IN CHAPTER 11 BANKRUPTCY |
2023 University of Illinois Law Review 351 (2023) |
Forum shopping has long been a feature of large case chapter 11 bankruptcy practice, with debtors picking the judicial district for their case. In recent years, however, debtors have also begun to engage in intra-district judge shopping--picking the individual judge who will hear the case. This Article documents the rise of judge shopping in big... |
2023 |
| Anda Totoreanu |
JUDICIAL INTERPRETATION BY BANKRUPTCY COURTS AND THE DEPARTMENT OF EDUCATION REGARDING THE APPLICATION OF THE UNDUE HARDSHIP ("BRUNNER") STANDARD TO STUDENT LOAN DISCHARGES |
29 Cardozo Journal of Equal Rights & Social Justice 743 (Summer, 2023) |
C1-2Table of Contents I. INTRODUCTION. 744 II. THE UNDUE HARDSHIP STANDARD TO STUDENT LOAN DISCHARGES. 747 a. Legal Requirements for Student Loan Discharge. 747 b. Various Interpretations of the Undue Hardship Standard as Applied by Bankruptcy Courts: The Long and Brunner Standards. 751 c. The History of the Brunner Standard as Interpreted by the... |
2023 |
| Avital Mentovich , J.J. Prescott , Orna Rabinovich-Einy |
LEGITIMACY AND ONLINE PROCEEDINGS: PROCEDURAL JUSTICE, ACCESS TO JUSTICE, AND THE ROLE OF INCOME |
57 Law and Society Review 189 (June, 2023) |
Courts have long struggled to bridge the access-to-justice gap associated with in-person hearings, which makes the recent adoption of online legal proceedings potentially beneficial. Online proceedings hold promise for better access: they occur remotely, can proceed asynchronously, and often rely solely on written communication. Yet these very... |
2023 |
| William P. Kratzke |
MUSINGS: ITEMIZED DEDUCTIONS AND THE CHANGING FABRIC OF AMERICAN SOCIETY WROUGHT BY THE TAX CUTS AND JOBS ACT--OBSERVING REGRESSIVENESS HIDDEN IN PLAIN SIGHT |
76 Tax Lawyer 293 (Winter, 2023) |
Taxpayers who take advantage of the Code's exclusions, deductions, and preferential rates implicitly vote on the shape of American society. Pre-TCJA, the Code enfranchised aspirational taxpayers who sought to own homes in flourishing neighborhoods, to educate their offspring, and to retire comfortably. The TCJA disenfranchised such taxpayers... |
2023 |
| Maximilien Zahnd |
NOT "CIVILIZED" ENOUGH TO BE TAXED: INDIGENEITY, CITIZENSHIP, AND THE 1919 ALASKA SCHOOL TAX |
48 Law and Social Inquiry 937 (August, 2023) |
In 1919, the Territory of Alaska enacted a tax to finance its school system, in which Native children could attend public schools alongside non-Native children only if they were of mixed blood and led a civilized life. As originally enacted, the scope of the tax included every man within a certain age bracket, meaning that all Native men would... |
2023 |