Phyllis C. Taite WELFARE v. WEALTHFARE: THE ILLUSION OF EQUALITY IN TAX POLICY 20 Pittsburgh Tax Review 363 (Spring, 2023) Tax laws and policies may be perceived as race-neutral because race data is not used to determine tax liability. Similarly, the rate structure may be perceived as progressive because tax rates increase as income increases. Nonetheless, history has demonstrated that tax laws and policies are biased against race and class and the tax system is not... 2023
Hans Hodes WHAT A SAVE! HOW U.S. TAX POLICIES COULD GROW MAJOR LEAGUE SOCCER, INCREASE PLAYER TALENT, AND STRENGTHEN YOUTH DEVELOPMENT 92 UMKC Law Review 427 (Winter 2023) The United States, alongside Mexico, and Canada, will host the 2026 World Cup. Out of the sixteen host cities for the 2026 World Cup, eleven are in the United States. The tournament brings a host country celebration, excitement, and the opportunity to showcase, internationally, its culture, people, and passion for soccer. Moreover, hosting the... 2023
Connor D. Hicks WITHOUT RESERVATION: ENSURING UNIFORM TREATMENT IN BANKRUPTCY WHILE KEEPING IN MIND THE INTERESTS OF NATIVE AMERICAN INDIVIDUALS AND TRIBES 28 Fordham Journal of Corporate and Financial Law 341 (2023) The Bankruptcy Code (Code) exists as a mechanism for good faith debtors to discharge debts and seek a fresh start in life and finance. 11 U.S.C. § 106(a) ensures that not only are all debtors treated uniformly, but that all creditors, including governmental creditors which may otherwise enjoy immunity from suit, are equally subject to the... 2023
Bridget J. Crawford, W. Edward Afield YESTERDAY'S PROTESTER MAY BE TOMORROW'S SAINT: REIMAGINING THE TAX SYSTEM THROUGH THE WORK OF DOROTHY DAY 76 Tax Law Review 217 (Spring, 2023) Even would-be saints don't always pay their tax bills. Dorothy Day, who lived from 1897 to 1980, was a legendary U.S. activist and cofounder of the Catholic Worker movement. Day worked most of her adult life among the poor; she was a lifelong advocate for workers' rights and social justice. The Catholic Church named Day a Servant of God... 2023
William Organek "A BITTER RESULT": PURDUE PHARMA, A SACKLER BANKRUPTCY FILING, AND IMPROVING MONETARY AND NONMONETARY RECOVERIES IN MASS TORT BANKRUPTCIES 96 American Bankruptcy Law Journal 361 (Spring, 2022) Purdue Pharma, the maker of OxyContin®, filed for bankruptcy in 2019 to resolve thousands of opioid-related lawsuits. The settlement reached in the case would release the controlling Sackler family from all opioid-related liability in exchange for a Sackler financial contribution--without requiring the Sacklers to file for bankruptcy. Critics... 2022
Samuel Ackerman "STAMPING" OUT THE POSTAGE POLL TAX 55 Columbia Journal of Law and Social Problems 331 (Winter, 2022) In the 1966 case of Harper v. Virginia Board of Elections, the Supreme Court abolished the last vestiges of the Jim Crow-Era poll tax in one fell swoop under the Equal Protection Clause. The opinion emphasized that paying a tax or fee is irrelevant to one's qualifications for voting and invidiously discriminates against the poor. Litigants have... 2022
Reece Barker A MEMORIAL AND REMONSTRANCE AGAINST TAXATION OF CHURCHES 47 Brigham Young University Law Review 1001 (2022) C1-2Contents Introduction. 1001 I. Memorial and Remonstrance Against Taxation of Churches. 1004 A. The Church Is Not Within Cognizance of the State's Taxation Power. 1006 B. The Dangers of Taxing Religious Organizations. 1008 C. Counterarguments. 1013 II. The Historical Practice of Exempting Churches from Income and Property Taxation. 1015 A. Case... 2022
Helen Sprainer AIR QUALITY EQUITY: WHY THE CLEAN AIR ACT FAILED TO PROTECT LOW-INCOME COMMUNITIES AND COMMUNITIES OF COLOR FROM COVID-19 30 New York University Environmental Law Journal 123 (2022) The effects of the COVID-19 pandemic highlight the many ways in which low-income communities and communities of color suffer disproportionate harms during a disaster. This pandemic is an environmental injustice because the inequitable development and enforcement of our environmental laws has left some communities more at risk for serious infection... 2022
Alex Zhang ANTIDISCRIMINATION AND TAX EXEMPTION 107 Cornell Law Review 1381 (July, 2022) The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental public policy--including race discrimination in education--disqualify an entity for tax exemption. The holding of the case was broad, and its results cohered with the ideals of progressive society: the government ought not to subsidize discrimination,... 2022
Taylor C. Holley AUDITING SCIENTOLOGY: REEXAMINING THE CHURCH'S 501(C)(3) TAX EXEMPTION ELIGIBILITY 54 Texas Tech Law Review 345 (Winter, 2022) I. Introduction. 346 II. Church and Legislative History. 347 A. The Origins of Scientology. 347 1. L. Ron Hubbard and Dianetics. 348 2. A Religion Is Born from the Principles of Dianetics. 349 B. Criteria for Obtaining and Requirements for Maintaining § 501(c)(3) Status. 353 1. Statutory Criteria. 353 2. The Common Law Requirement. 355 C.... 2022
Courtney Kobren BANKRUPTCY BASICS: WHAT THE U.S. CAN LEARN FROM THE U.K. FILING PROCESSES 32 Duke Journal of Comparative & International Law 441 (Spring, 2022) Although filing for bankruptcy is the primary form of economic relief for U.S. consumers in financial distress, pro se debtors lack access to the consumer bankruptcy system. An individual debtor faces many challenges when filing for bankruptcy without an attorney, since the debtor must rely on free access to the information provided by the U.S.... 2022
Daryl J. Smith , Office of the Chapter 13, Standing Trustee, Memphis, Tenn. BANKRUPTCY CAN BE A MEANS TO ECONOMIC JUSTICE AND EQUALITY 41-NOV American Bankruptcy Institute Journal 36 (November, 2022) Cancer does not discriminate; it can touch anyone at any time. Similarly, debt does not discriminate. Like cancer, debt can be a disease impacting a person's life. Also like cancer, debt affects all ethnicities, the young, the old, the rich, the poor, the uneducated and the educated. Along the lines of a harsh disease, debt can eat away at a... 2022
Samuel D. Brunson BARGAIN BASEMENT PROGRESSIVITY? CONSTITUTIONAL FLAT TAXES, DEMOGRANTS, AND PROGRESSIVE INCOME TAXATION 53 Loyola University Chicago Law Journal 683 (Summer, 2022) State and local governments raise revenue in three primary ways: property, sales, and income taxes. Property and sales taxes tend to impose a higher burden on low-income households. To ensure the fairness and progressivity of their overall revenue system, states need their income tax to be sufficiently progressive. Four states face an apparently... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (January 9, 2022) The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (1/9/2022) abstract. The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022
Ishaq Kundawala BITING THE BULLET: A BIPARTISAN SOLUTION TO INCREASE DEBTORS' ACCESS TO CHAPTER 7 RELIEF WHILE EXEMPTING FIREARMS IN A BANKRUPTCY CASE 56 Indiana Law Review 33 (2022) Introduction I. A Brief History of the Current Practices Regarding Debtors' Payment of Bankruptcy Attorneys' Fees in Chapter 7 Cases II. Understanding the Disparate Social Impact of the Current Payment Practices on Debtors' Bankruptcy Chapter Choices and Eventual Case Outcomes III. Examining the Two-Contract Approach to the Payment of Chapter 7... 2022
Melody R. Webb, Esq. BUILDING A GUARANTEED INCOME TO END THE "CHILD WELFARE" SYSTEM 12 Columbia Journal of Race and Law 1 (July, 2022) I. Disparities in the Child Welfare System. 3 A. The Child Welfare System is Racialized. 3 B. Current Child Welfare Policies Reflect Historically Racialized Approaches to Child Welfare and Cash Assistance Programs.. 4 C. Anti-Black Racist Policies Demobilize Black American Parents. 7 II. Confronting the Risk Factor for Neglect. 8 A. American... 2022
Jeremy Bearer-Friend COLORBLIND TAX ENFORCEMENT 97 New York University Law Review 1 (April, 2022) The United States Internal Revenue Service (IRS) has repeatedly taken the position that because the IRS does not ask taxpayers to identify their race or ethnicity on submitted tax returns, IRS enforcement actions are not affected by taxpayers' race or ethnicity. This claim, which I call colorblind tax enforcement, has been made by multiple IRS... 2022
Anthony Rychkov CRITICAL TAX THEORY: COMBATTING RACIAL AND INCOME INEQUALITY IN AMERICA 21 Seattle Journal for Social Justice 87 (Fall, 2022) Critical race theory holds that racism is not merely the product of individual bias and prejudices but also something embedded in legal systems and policies. This article will particularly discuss critical race theory and its effects on U.S. tax policies, something I would like to call critical tax theory. As Benjamin Franklin famously noted,... 2022
Allison Tait DEBT GOVERNANCE, WEALTH MANAGEMENT, AND THE UNEVEN BURDENS OF CHILD SUPPORT 117 Northwestern University Law Review 305 (2022) Abstract--Child support is a ubiquitous kind of debt, common to all income and wealth levels, with data showing that approximately 30% of the U.S. adult population has either been subject to paying child support or has received it. Across this field of child support debt, however, unpaid obligations look different for everyone, and in particular... 2022
Heinz Klug DEMOCRACY, INEQUALITY, AND THE NEED FOR A SOCIAL SOLIDARITY TAX 31 Southern California Review of Law & Social Justice 179 (Spring, 2022) C1-2TABLE OF CONTENTS I. INTRODUCTION. 180 II. WHY CONSIDER A SOCIAL SOLIDARITY TAX?. 182 A. Goals and Modalities. 184 B. Wealth Taxes as a Response to Economic Crises. 186 III. THE COMPARATIVE HISTORICAL EXPERIENCE. 190 A. Wealth Taxes in the Twentieth Century. 190 B. Annual Wealth Taxes. 191 C. Capital Levies or a Once-Off Wealth Tax. 197 D. The... 2022
Charlotte A. McFaddin EVALUATING THE TAX VETO IN A DIGITAL AGE: LEGISLATIVE EFFICIENCY AND NATIONAL SOVEREIGNTY IN THE EUROPEAN UNION 62 Virginia Journal of International Law 429 (Winter, 2022) The total market capitalization of the six largest U.S.-headquartered tech companies now tops $4.5 trillion; yet much of their revenues legally escape taxation every year. Recognizing the challenges of taxing the digital economy, the international community joined forces to reform the outdated global tax framework. In 2018, however, the United... 2022
Steven A. Dean FILING WHILE BLACK: THE CASUAL RACISM OF THE TAX LAW 2022 Utah Law Review 801 (2022) The tax law's race-blind approach produces bad tax policy. This Essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown, for example, that because of the perils of filing income... 2022
María Amparo Grau Ruiz FISCAL TRANSFORMATIONS DUE TO AI AND ROBOTIZATION: WHERE DO RECENT CHANGES IN TAX ADMINISTRATIONS, PROCEDURES AND LEGAL SYSTEMS LEAD US? 19 Northwestern Journal of Technology & Intellectual Property 325 (April, 2022) Abstract--Tax administrations are currently experiencing transformations worldwide. This phenomenon has an impact on traditional tax rules. Increased technological capabilities open the door to review procedural and substantial regulation. The reinforcement of reporting and transparency requirements, and the connectivity between information systems... 2022
Daniel J. Durst GEOGRAPHIC INCOME TAX MARRIAGE EQUALITY: A PROPOSAL TO EXPAND THE DOUBLE BASIS STEP-UP 2022 Michigan State Law Review 55 (2022) Surviving spouses in community property states enjoy a significant, but unintended, income tax advantage over surviving spouses in other states. The advantage, known as the double basis step-up, generally eliminates capital gains for surviving spouses in community property states. This geographic inequality incentivizes inefficient behaviors for... 2022
Irina S. Ewing HOW THE AMERICAN TAXATION SYSTEM UNDULY AFFECTS THE BLACK COMMUNITY 17 Florida A & M University Law Review 95 (Fall, 2022) C1-2Table of Contents Introduction. 96 I. Taxation on Enslaved African Americans During Slavery. 96 II. Post-slavery Taxation. 97 A. Income Disparities and the Wage Gap. 98 B. Income Inequalities Black Men Versus White Men. 99 C. Income Inequalities Black Women Versus White Women. 99 D. The Importance of Wealth Accumulation. 101 1. Tax Subsidies on... 2022
Francine J. Lipman HOW TO DESIGN AN ANTIRACIST STATE AND LOCAL TAX SYSTEM 52 Seton Hall Law Review 1531 (2022) I. Introduction. 1532 II. Antiracist Framework. 1534 A. Antiracist Definitions. 1534 B. Antiracism Building Blocks. 1537 III. Applying An Antiracist Framework to State & Local Tax Systems. 1538 A. Legislative Foundations of State & Local Tax Systems. 1538 1. Brief Historical Overview. 1538 2. Status Quo State & Local Tax Legislative Policies. 1541... 2022
Magdalene Mannebach I AM ONCE AGAIN ASKING FOR FEDERAL STUDENT LOAN DEBT REFORM: A DISCUSSION ON FEDERAL STUDENT LOAN DEBT AND ITS NEGATIVE EFFECTS ON THE RACE WEALTH GAP 90 UMKC Law Review 909 (Summer, 2022) Student loan debt--whether someone has it, has had it, or is likely to accrue it in the future, it is a financial burden familiar to millions. The office of Federal Student Aid reported that as of August 2021, more than 42.9 million Americans combined for an outstanding Federal Loan Portfolio of $1.56 trillion. Among the millions of borrowers with... 2022
Alyssa A. DiRusso , Timothy J. McFarlin IDENTITY APPROPRIATION AND WEALTH TRANSFER: TWAIN, CORD, AND THE POST-MORTEM RIGHT OF PUBLICITY 48 ACTEC Law Journal 41 (Fall, 2022) History is replete with examples of discrimination against people based on race and gender, both during their lives and after their deaths. Perhaps then it is unsurprising that unequal treatment has impacted people's ability to control and financially benefit from their own identity, as well as their ancestors' identities, in the United States.... 2022
Ariel Jurow Kleiman IMPOVERISHMENT BY TAXATION 170 University of Pennsylvania Law Review 1451 (June, 2022) Viewed in the aggregate, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring income from rich to poor. Yet this bird's eye view rings hollow on the ground, where millions of taxpayers across the United States are made poor or poorer by paying their state and federal... 2022
Zahraa Nasser IMPROVING NEW MARKET TAX CREDIT ACCESSIBILITY TO ADDRESS FOOD VULNERABILITY 36 Notre Dame Journal of Law, Ethics & Public Policy 399 (2022) As middle to upper-class Americans panicked over the national shortage of toilet paper, for a moment they came close to understanding what it was like to be poor in the United States. In April 2020, we united as a nation as canned foods, flour, sugar, and cleaning supplies flew from grocery store shelves with no certainty of the quick restock to... 2022
Elyse Dorsey INCOME INEQUALITY, JOB POLARIZATION, AND THE REDISTRIBUTIVE POWER OF ANTITRUST 29 George Mason Law Review 1019 (Summer, 2022) Abstract. In recent years, income inequality and antitrust enforcement have been repeatedly linked in popular and policy discussions. Particularly as the COVID-19 pandemic shocked and dramatically reshaped daily lives across the world, concerns regarding economic inequality have surged. Simultaneously, as the pandemic increased global reliance upon... 2022
Katie Whitley INCREASING ACCESS TO HIGH-QUALITY SCHOOLS IN INDIANAPOLIS THROUGH THE LOW-INCOME HOUSING TAX CREDIT QUALIFIED ALLOCATION PLAN 55 Indiana Law Review 879 (2022) Countless children in the greater Indianapolis metropolitan area lack access to high-quality public schools due to the median income and racial makeup of their neighborhood. School and residential racial segregation in our country, coupled with inequitable distribution of resources across neighborhoods and schools, creates a system in which... 2022
Phyllis C. Taite INEQUALITY BY UNNATURAL SELECTION: THE IMPACT OF TAX CODE BIAS ON THE RACIAL WEALTH GAP 110 Kentucky Law Journal 639 (2021-2022) Table of Contents. 639 Introduction. 640 I. Social Darwinism. 641 II. Real Estate Investment Trusts and Mass Incarceration. 643 A. What Is a Real Estate Investment Trust?. 643 B. What Is the Relationship Between Mass Incarceration and Tax Policy?. 646 i. The Rise of Private Prisons and Detention Centers. 646 ii. Show Me the Money!. 648 C. The... 2022
Palma Joy Strand, Nicholas A. Mirkay INTEREST CONVERGENCE AND THE RACIAL WEALTH GAP: DEFUSING RACISM'S DIVIDE-AND-CONQUER VIA UNIVERSAL BASIC INCOME 110 Kentucky Law Journal 693 (2021-2022) Table of Contents. 693 Introduction. 694 I. Today's Economic Status Quo: Endorsement of Exploitation and Enrichment. 696 A. Rising Economic Inequality and the Tax System. 696 B. Systemic Shifts in Economic Policy and Rising Economic Inequality. 697 C. Racialized Law and Policies and Rising Economic Inequality. 700 II. Closing the Racial Wealth Gap:... 2022
Michael R. Handler , Ellen M. Snare , Christina M. Markus , King & Spalding LLP, New York, King & Spalding LLP, New York, King & Spalding LLP, Washington, D.C. LENDING TO CANNABIS COMPANIES: NO BANKRUPTCY, NO PROBLEM? 41-JUL American Bankruptcy Institute Journal 14 (July, 2022) Lending to companies directly or indirectly involved in the business of selling cannabis or cannabis-derived or -related products (collectively, cannabis companies) can create complex issues for lenders in a workout or foreclosure scenario. Such companies might not have access to the protections afforded under chapter 11 (or chapter 7, for that... 2022
Nino C. Monea LOW INCOME, POOR OUTCOME: UNEQUAL TREATMENT OF INDIGENT DEFENDANTS 67 Wayne Law Review 345 (Winter, 2022) Abstract. 345 I. Introduction. 346 II. Criminalizing Poverty. 349 A. Outlawing Cheap Housing or No Housing. 349 B. Traffic Laws that Hinge on Wealth. 352 C. Cash Bail. 357 III. Debtor Prisons. 360 A. Mountainous Fines. 361 B. Collateral Expenses. 364 C. Public Defender Fees. 367 D. Private Debts, Public Enforcement. 370 E. Lack of Fee Waivers. 372... 2022
Andrea Monroe MAKING TAX LAW WORK: IMPROVISATION AND FORGOTTEN TAXPAYERS IN PARTNERSHIP TAX 55 University of Michigan Journal of Law Reform 549 (Spring, 2022) There is a growing awareness that federal tax law caters to a small number of wealthy and well-advised taxpayers without regard for the rest of the taxpaying public, and partnership tax is a prime example. This Article explains how complexity and indeterminacy have transformed partnership tax, harming millions of forgotten taxpayers who struggle to... 2022
William T. Anderson MONEY GRAB: HOW THE G20/OECD INCLUSIVE FRAMEWORK FOR TAXATION COULD UNNECESSARILY DISRUPT CORPORATE INCENTIVES AND MISALLOCATE TAXING RIGHTS 55 Vanderbilt Journal of Transnational Law 1051 (October, 2022) The Organisation of Economic Co-operation and Development (OECD) is proposing a dramatic shift to international corporate taxation that both sets a floor for corporate tax rates across the globe and transforms how countries obtain taxing rights over large multinational corporations. This Note focuses on the proposed framework for re-allocating... 2022
Susan Pace Hamill MORAL REFLECTIONS ON TWENTY-FIRST CENTURY TAX POLICY TRENDS 52 Cumberland Law Review 1 (2021-2022) Abstract. 1 Part I. Tax Policy 101--An Introduction. 5 Part II. Brief Summary How Major Ethical Theories Evaluate Tax Policy. 10 Part III. Moral Reflections on Twenty-First Century State and Local Tax Policy Trends. 24 Part IV. Moral Reflections on Twenty-First Century Federal Tax Policy Trends. 38 Concluding Thoughts, Hopeful Possibilities, and... 2022
Wei Cui NEW PUZZLES IN INTERNATIONAL TAX AGREEMENTS 75 Tax Law Review 201 (Spring, 2022) On June 5, 2021, finance ministers of the G7 group of advanced economies emerged from a meeting in London to announce their agreement, in principle, to implement a global minimum tax. The governments involved instantly proclaimed the agreement to be seismic, landmark, and historic. U.S. Treasury Secretary Janet Yellen declared that it... 2022
Robert J. Kiggins, Esq. OECD PILLAR ONE AND PILLAR TWO: A NEW PARADIGM FOR INCOME TAXATION OF INTERNATIONAL BUSINESS? PART II: UPDATE TO PILLAR ONE AND DISCUSSION OF OECD PILLAR TWO 49 Corporate Taxation 31 (January/February, 2022) This article examines the OECD's Pillar Two, which proposes a general global minimum income tax rate of 15% for multinational enterprises, by walking the reader through the Pillar Two Blueprint and subsequent developments. As noted in the previous article appearing in the September/October 2021 issue of this publication, the Pillar One (Profit... 2022
Pamela Foohey, Robert M. Lawless, Deborah Thorne PORTRAITS OF BANKRUPTCY FILERS 56 Georgia Law Review 573 (Spring, 2022) One in ten adult Americans has turned to the consumer bankruptcy system for help. For almost forty years, the only systematic data collection about the people who file bankruptcy has come from the Consumer Bankruptcy Project (CBP), for which we serve as co-principal investigators. In this Article, we use CBP data from 2013 to 2019 to describe who... 2022
Martha M. Ertman REPARATIONS FOR RACIAL WEALTH DISPARITIES AS REMEDY FOR SOCIAL CONTRACT BREACH 85 Law and Contemporary Problems 231 (2022) Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions--often involving contracts--systemically benefitted White Americans and institutions at the expense of African-Americans. This Article focuses... 2022
Martha T. McCluskey RETHINKING ECONOMICS FOR TAX LAW AND POLITICAL ECONOMY 83 Ohio State Law Journal Online 94 (2022) C1-3Table of Contents I. Introduction. 94 II. Framing the Economy's Power. 95 A. Reclaiming Power and Knowledge from a Market-Mystified Politics. 96 B. Rethinking Economics for LPE. 99 III. An LPE Economics for Tax Policy. 100 A. Taxation as Market-Making, not Market-Distorting. 101 B. Taxing to Value Democracy and the Planet. 106 IV. Conclusion.... 2022
A. Mechele Dickerson SHINING A BRIGHT LIGHT ON THE COLOR OF WEALTH 120 Michigan Law Review 1085 (April, 2022) The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It. By Dorothy A. Brown. New York: Crown. 2021. Pp. iv, 288. $27. Professor Dorothy A. Brown boldly asserts in The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It that whiteness has consistently and continually... 2022
Michelle D. Layser TAX (DIS)CONFORMITY, REVERSE FEDERALISM, AND SOCIAL JUSTICE REFORM 53 Seton Hall Law Review 413 (2022) State tax systems may seem like an odd place to look for social justice reform strategies. Yet, in the United States, state and local governments frequently use tax law to remedy injustices in areas in which traditionally subordinated groups are often vulnerable. The federal tax system, in particular, has long been used to remedy poverty, access... 2022
Reuven Avi-Yonah , Young Ran (Christine) Kim TAX HARMONY: THE PROMISE AND PITFALLS OF THE GLOBAL MINIMUM TAX 43 Michigan Journal of International Law 505 (2022) The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract... 2022
David Gamage, John R. Brooks TAX NOW OR TAX NEVER: POLITICAL OPTIONALITY AND THE CASE FOR CURRENT-ASSESSMENT TAX REFORM 100 North Carolina Law Review 487 (January, 2022) The U.S. income tax system is broken. Due to the realization doctrine and taxpayers' consequent ability to defer taxation of gains, taxpayers can easily minimize or avoid the taxation of investment income, a failure that is magnified many times over when considering the ultra-wealthy. As a result, this small group of taxpayers commands an enormous... 2022
Alice G. Abreu TAX ON THE GROUND: HOW A VITA COURSE ENHANCES THE LAW SCHOOL CURRICULUM 19 Pittsburgh Tax Review 101 (Spring, 2022) Suggesting that all law schools should offer a course that allows law students to receive academic credit for preparing tax returns through the Internal Revenue Service's (IRS) Volunteer Income Tax Assistance (VITA) program might seem misguided. After all, tax return preparation is not legal work. It does not require admission to the bar and... 2022
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