| Author | Title | Citation | Summary | Year |
| 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 |
| Timothy R. Tarvin, Assistant Professor |
A STEP-BY-STEP GUIDE TO CHAPTER 7 CONSUMER BANKRUPTCY IN ARKANSAS FROM THE DEBTOR'S PERSPECTIVE |
2009 Arkansas Law Notes 183 (2009) |
Anyone who watches television or reads the newspaper is aware that the country is in a severe economic downturn. Not surprisingly, bankruptcy filings are clearly on the rise. The predictions of an increase in bankruptcy filings for this year are now coming true. The surge in filings is not surprising. The three most common causes of consumer... |
2009 |
| Rory Van Loo |
A TALE OF TWO DEBTORS: BANKRUPTCY DISPARITIES BY RACE |
72 Albany Law Review 231 (2009) |
Legal policy has long struggled with the issue of official neutrality in the face of racially disparate results. While the days of laws explicitly discriminating against people of color may be gone, the legal system as a whole has not attained perfect race neutrality. Scholars have offered evidence of this tension in disparate spheres such as... |
2009 |
| Nevin M. Gewertz |
ACT OR ASSET? MULTIPLICITOUS INDICTMENTS UNDER THE BANKRUPTCY FRAUD STATUTE, 18 USC § 152 |
76 University of Chicago Law Review 909 (Spring, 2009) |
Dishonest participation in the civil bankruptcy system undermines its central aimsdebtor relief and equitable redistribution. The bankruptcy fraud statute, 18 USC § 152, protects against this form of behavior. Unlike other criminal statutes, however, its importance lies less with deterring the acts that it proscribes and more with enforcing civil... |
2009 |
| Jack F. Williams, Deborah L. Thorne, Ronald J. Silverman, Ben Pickering |
AMERICAN BANKRUPTCY INSTITUTE MEDIA TELECONFERENCE TO EXAMINE THE FUTURE OF AUTOMOTIVE SECTOR DISTRESS |
17 American Bankruptcy Institute Law Review 105 (Spring, 2009) |
Jack F. Williams The coming demise of the Detroit Three has captured the attention of the country and has catapulted bankruptcy practitioners to rock star status. Well, maybe not rock star status, but ordinary folks have developed a keener appreciation of what we do. And so has Congress. In the Winter of 2008, Congress held hearings on whether to... |
2009 |
| Adam J. Levitin |
BANKRUPTCY MARKETS: MAKING SENSE OF CLAIMS TRADING |
4 Brooklyn Journal of Corporate, Financial & Commercial Law 67 (Fall, 2009) |
The creation of a market in bankruptcy claims is the single most important development in the bankruptcy world since the Bankruptcy Code's enactment in 1978. Claims trading has revolutionized bankruptcy by making it a much more market-driven process. The limited scholarly literature on claims trading, however, while recognizing its radical impact,... |
2009 |
| Diane L. Fahey |
CAN TAX POLICY STOP HUMAN TRAFFICKING? |
40 Georgetown Journal of International Law 345 (Winter, 2009) |
The total number of victims who are held in captivity to perform forced labor at any one time is estimated to be as high as twenty-seven million. That would be equivalent to every man, woman, and child in the states of New Hampshire, Vermont, Massachusetts, and New York being held in captivity and forced for twelve to fourteen hours each day to... |
2009 |
| Bruce Ackerman , Jennifer Nou |
CANONIZING THE CIVIL RIGHTS REVOLUTION: THE PEOPLE AND THE POLL TAX |
103 Northwestern University Law Review 63 (Winter 2009) |
I. New Generation. 63 II. The Twenty-Fourth Amendment. 69 A. New Deal Roots. 71 B. Interregnum: Between the New Deal and the Civil Rights Era. 75 C. Process. 79 III. The Voting Rights Act of 1965. 87 A. The Shadow of the Twenty-Fourth. 88 B. Action and Reaction. 98 IV. Erasure by Judiciary: Harper v. Virginia Board of Elections. 111 A. The Goldberg... |
2009 |
| Margaret McFarland, Editor-in-Chief |
Capital Tax Harmonization and Agglomeration Economies in the European Union |
38 Real Estate Review Journal 3 (Winter 2009) |
Pamela Hannigan is a member of the full-time faculty at New York University's Schack Institute of Real Estate where she teaches Real Estate Economics and Market Analysis. Her background in economics includes advanced degrees, research, and executive management in banking, investment banking, and public finance. She is currently involved with the... |
2009 |
| Dalton Conley |
COMMENTARY TAX REVOLTS, PREGNANCY ENVY, RACE, AND THE "DEATH TAX" |
63 Tax Law Review 261 (Fall 2009) |
Many political scientists and sociologists are puzzled by the fact that the more progressive taxes are, the less they are accepted by populations. There is, for example, broad acceptance of value added taxes (VATs) or sales taxes, but more resistance to an income tax, which is, of course, generally more progressive than consumption taxes. But the... |
2009 |
| Elina Chechelnitsky |
D&O INSURANCE IN BANKRUPTCY: JUST ANOTHER BUSINESS CONTRACT |
14 Fordham Journal of Corporate and Financial Law 825 (2009) |
In July 2008, bankruptcy courts across the nation prepared themselves for a busy season. As many as 5,664 companies sought to liquidate or restructure that month alone, a 57% increase from the prior year. Just two months later, the largest corporate bankruptcy yet hit the world financial markets hard and swept away the lifetime investments of... |
2009 |
| Diane Ring |
DEMOCRACY, SOVEREIGNTY AND TAX COMPETITION: THE ROLE OF TAX SOVEREIGNTY IN SHAPING TAX COOPERATION |
9 Florida Tax Review 555 (2009) |
Virtually all efforts to confront and curb tax competition effectively require some measure of cooperation among nation-states. Regardless of the precise amount and type of competition deemed acceptable, the cooperation question arises. Only for those who would advocate a complete acceptance of all forms of tax competition would cooperation seem... |
2009 |
| Stephen J. Lubben |
DERIVATIVES AND BANKRUPTCY: THE FLAWED CASE FOR SPECIAL TREATMENT |
12 University of Pennsylvania Journal of Business Law 61 (Fall 2009) |
The casual reader of recent scholarship on the treatment of contracts in chapter 11 could easily suppose that the Bankruptcy Code is the source of great injustices and inefficiencies. According to the standard account, chapter 11 locks third parties into inefficient contracts while allowing the debtor to cherry pick which contracts it wants to... |
2009 |
| David Schneider |
DIVIDING TO UNITE: HOW WE CAN REACH COMMON DEVELOPMENT GOALS WHEN DEVELOPED COUNTRIES AND DEVELOPING COUNTRIES ADOPT DIFFERENT TAX SYSTEMS |
2009-SUM Federal Bar Association Section of Taxation Report 12 (Summer, 2009) |
Taxpayers resident in countries with a worldwide tax system have an incentive to invest in high-tax countries, whereas taxpayers resident in countries with a territorial tax system have an incentive to invest in low-tax countries. Under the global economy's ad hoc patchwork of tax systems, many developing countries are forced to engage in a tax... |
2009 |
| Johnny Rex Buckles |
DO LAW SCHOOLS FORFEIT FEDERAL INCOME TAX EXEMPTION WHEN THEY DENY MILITARY RECRUITERS FULL ACCESS TO CAREER SERVICES PROGRAMS?: THE HYPOTHETICAL CASE OF YALE UNIVERSITY V. COMMISSIONER |
41 Arizona State Law Journal 1 (Spring 2009) |
The overwhelming majority of United States law schools prohibit prospective employers from utilizing the schools' official programs for student recruitment if those employers discriminate against students on any of several grounds, including sexual orientation. By virtue of these longstanding anti-discrimination policies, some law schools at times... |
2009 |
| Lars Lefgren , Frank McIntyre , Brigham Young University, Brigham Young University |
EXPLAINING THE PUZZLE OF CROSS-STATE DIFFERENCES IN BANKRUPTCY RATES |
52 Journal of Law & Economics 367 (May, 2009) |
Bankruptcy rates vary tremendously across states, and it is not obvious why. The number of candidate explanations is large relative to the number of states. To overcome this problem, we use zip-code-level data to identify the importance of demographic variables using within-state variation. This preserves state-level degrees of freedom to identify... |
2009 |
| Richard Lavoie |
FLYING ABOVE THE LAW AND BELOW THE RADAR: INSTILLING A TAXPAYING ETHOS IN THOSE PLAYING BY THEIR OWN RULES |
29 Pace Law Review 637 (Summer 2009) |
These days it really does seem like only the little people pay taxes. Whether they are from the world of politics, sports, or entertainment, the elites of this country are demonstrating a penchant for not paying their taxes. Nevertheless, Americans in general continue to exhibit a high degree of tax compliance. Why do most people pay their taxes?... |
2009 |
| Ann Mumford |
FROM DAHOMEY TO LONDON TO DC: "MARKETING" WEALTH WITH THE PROPOSAL FOR A COMPREHENSIVE INHERITANCE TAX |
63 Tax Law Review 221 (Fall 2009) |
In Lily Batchelder's fascinating proposal to replace the estate tax with a comprehensive inheritance tax, two problems are identified with the current law, highlighting reasons why the estate tax is not necessarily in need of revival. First, when compared with other aspects of the U.S. tax system, the estate tax favors those who inherit their... |
2009 |
| Mehmet Bac , Faculty of Arts and Social Sciences, Sabanci University, Orhanli, Tuzla, Istanbul 34956, Turkey |
GENERALIZED TRUST AND WEALTH |
29 International Review of Law & Economics 46 (March, 2009) |
JEL classification: Z13 D30 D82 Keywords: Trust Incomplete information Inequality Wealth Enforcement The relation between economic inequality and trust is studied in a model where the ability to elicit trustworthiness from unrelated people depends on own wealth as well as the distribution and mean of population wealth. In equilibrium, the rich... |
2009 |
| Eric M. Zolt |
INEQUALITY, COLLECTIVE ACTION, AND TAXING AND SPENDING PATTERNS OF STATE AND LOCAL GOVERNMENTS |
62 Tax Law Review 445 (Summer 2009) |
Observers of colonial America noted the remarkable diversity in the new world. One important way in which regions differed was the relative inequality that existed among and within the colonies before independence and among and within the states after independence. In this Article, I examine how state and local differences in inequality may have... |
2009 |
| Richard Weiss |
MICHIGAN BUSINESS TAX OFFERS MANY TAX CREDIT OPPORTUNITIES |
19-NOV Journal of Multistate Taxation and Incentives 10 (November/December, 2009) |
Although the SBT has been replaced by the MBT, the state did not change its overall philosophy of offering an extensive number of diverse tax credits. Effective in 2008, Michigan switched its corporate tax structure from the Single Business Tax (SBT) to the Michigan Business Tax (MBT). The purported rationale for this change was to provide a tax... |
2009 |