Ruth Mason MADE IN AMERICA FOR EUROPEAN TAX: THE INTERNAL CONSISTENCY TEST 49 Boston College Law Review 1277 (November, 2008) The European Court of Justice (ECJ) has come under increasing criticism for overstepping its institutional authority in tax cases by invalidating national tax regimes that are not discriminatory. This Article offers an explanation for the ECJ's difficulties in tax cases. Overlapping taxation--the simultaneous exercise of tax... 2008
Rafael Efrat MINORITY ENTREPRENEURS IN BANKRUPTCY 15 Georgetown Journal on Poverty Law and Policy 95 (Spring, 2008) Minorities join the entrepreneurial sector as an avenue of opportunity to address certain disadvantages they face in the labor market. Despite the increasing number of minorities becoming entrepreneurs, minority-owned businesses are underrepresented in the entrepreneurial sector in the United States. Furthermore, they also tend to have a higher... 2008
John E. Coons PRIVATE WEALTH AND PUBLIC SCHOOLS 4 Stanford Journal of Civil Rights & Civil Liberties 245 (October, 2008) This our life exempt from public haunt. -- William Shakespeare, As You Like It Introduction. 246 I. Scraps of a Creed Remembered. 249 A. Judicial Function: Clarity and Restraint. 249 B. Equality. 250 C. Subsidiarity and Local Control. 252 D. Freedom, Liberty et al.. 253 E. The Family. 255 F. Educational Outcomes. 255 G. Social Class Sympathies.... 2008
Bruce M. Bird, CPA and Attorney, Harrison Mccraw, and Christine Haynes PROFESSIONALS WIN OUT OVER RECREATIONAL GAMBLERS FOR TAX PURPOSES 80 Practical Tax Strategies 155 (March, 2008) Gambling losses are deductible only to the extent of winnings, but just professional gamblers can claim the deductions for figuring AGI, rather than having to itemize them. The growth of gambling in recent years has been quite dramatic. In 2005, the latest year for which annual gaming statistics are reported, gaming industry revenue in the U.S.... 2008
Bekah Mandell RACE AND STATE-LEVEL EARNED INCOME TAX CREDITS: ANOTHER CASE OF WELFARE RACISM? 10 Rutgers Race & the Law Review 1 (Special Edition 2008) The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), with its focus on conditioning welfare benefits on workforce participation, marked a complete overhaul of sixty years of federal social policy in the U.S. In the wake of the 1996 welfare reform and the national shift towards the recommodification of welfare ,... 2008
J. Clifton Fleming, Jr. , Robert J. Peroni REINVIGORATING TAX EXPENDITURE ANALYSIS AND ITS INTERNATIONAL DIMENSION 27 Virginia Tax Review 437 (Winter 2008) I. Introduction. 439 II. A Simple, but Necessary, Illustration. 446 III. Is TEA More Than Rhetoric?. 450 A. Ability-to-Pay and SHS. 450 B. Neutrality. 460 IV. Other Criticisms of TEA. 461 A. Do Implicit Taxes Nullify Concerns Regarding Tax Expenditures?. 461 1. Distortion. 462 2. Capture. 463 B. Is TEA Relevant to the Formation of Government... 2008
Dr. Rafael Efrat SENIOR ENTREPRENEURS IN BANKRUPTCY 42 Creighton Law Review 83 (December, 2008) During the last century, the number and the proportion of seniors in the United States have increased considerably. The U.S. population which would be considered senior is expected to continue to grow at a brisk rate throughout this century. The rapid growth of the senior population is a product of a number of factors including a declining death... 2008
Brian Calandra SOUND AND FURY, ACCOMPLISHING NOTHING?: WHY HAVEN'T EMPIRICAL DATA, COMMENTATOR ADVOCACY AND SYMPATHETIC MEDIA COVERAGE HELPED WOMEN IN BANKRUPTCY? 30 Women's Rights Law Reporter 184 (Fall 2008) Much like Bill Clinton hailed the end of welfare as we know it, George Bush proudly announced the end of profligate debtors and bankruptcy abuse by signing the long-gestating Bankruptcy Abuse Prevention and Consumer Protection Act (2005 Act). The overwhelming horror, derision, and ridicule that greeted the bill could not have been any more... 2008
Anthony C. Infanti TAX AS URBAN LEGEND 24 Harvard BlackLetter Law Journal 229 (Spring 2008) What do race, gender, sexual orientation, and other non-economic characteristics of individuals have to do with tax policy? Shouldn't tax policy debates focus on neutral, objective, and quantifiable economic factors rather than on group status? What utility can there really be in bringing the perspective of subordinated groups to tax policy... 2008
Bridget J. Crawford TAX AVATARS 2008 Utah Law Review 793 (2008) I. Introduction. 793 II. Creating a Legal Avatar: The Power of Attorney. 794 A. Creation. 794 B. Scope. 795 C. Limitations. 796 III. Taxing Legal Avatars. 797 A. Estate and Gift Tax Generally. 797 B. Why a Power of Attorney Does Not Give Rise to Wealth Transfer Taxation. 804 C. The Impact of Fiduciary Duty in Other Transfer Tax Contexts. 806 IV.... 2008
Brian Galle TAX FAIRNESS 65 Washington and Lee Law Review 1323 (Fall, 2008) This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of horizontal equity in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely thought, that tax should be fair in its dealings with individuals who are situated similarly to... 2008
Linda M. Beale TAX SHELTERS AND THE TAX MINIMIZATION NORM: HOW DOES THE PATENTING OF TAX ADVICE TRANSFORM THE (GLOBAL) PLAYING FIELD 9 Journal of Law in Society 29 (Summer, 2008) The U.S. tax administration began a new era of enforcement by focusing on cloned tax shelters that were marketed by ambitious accounting and tax law firms to small groups of customers. That focus led to heightened transparency requirements--new disclosure rules, higher standards for tax reporting, and stiffer penalties. Even the courts, which had... 2008
Anthony C. Infanti TAXEQUITY 55 Buffalo Law Review 1191 (January, 2008) Uniformity breeds conformity, and conformity's other face is intolerance. Zygmunt Bauman The starting-point of critical elaboration is the consciousness of what one really is, and is knowing thyself as a product of the historical process to date which has deposited in you an infinity of traces, without leaving an inventory. It is necessary... 2008
Yoram Keinan THE CASE FOR RESIDENCY-BASED TAXATION OF FINANCIAL TRANSACTIONS IN DEVELOPING COUNTRIES 9 Florida Tax Review 1 (2008) The globalization process does not permit a country that wishes to be involved in this process to take an independent stand in choosing its tax system, especially with respect to financial transactions. Choosing tax rules that are unacceptable in the world's leading countries could adversely affect an economy's competitiveness in the world's... 2008
Tracy A. Kaye THE GENTLE ART OF CORPORATE SEDUCTION: TAX INCENTIVES IN THE UNITED STATES AND THE EUROPEAN UNION 57 University of Kansas Law Review 93 (October, 2008) Wal-Mart Received $200 Million in Subsidies Since 2004, Report Says. This headline illustrates a compelling problem in the U.S. federal system--tax competition among the states. A 2004 study detailed how Wal-Mart received over $1 billion in economic development subsidies from approximately 240 state and local governments for its retail stores as... 2008
Steven A. Dean THE INCOMPLETE GLOBAL MARKET FOR TAX INFORMATION 49 Boston College Law Review 605 (May, 2008) The United States finds itself facing a growing disparity between the tax information it collects domestically and the tax information it is able to acquire from abroad. At the same time, globalization and technology have made it easier for taxpayers to ignore national borders and have therefore made the ability to acquire useful... 2008
Charles Lewis Nier III THE SHADOW OF CREDIT: THE HISTORICAL ORIGINS OF RACIAL PREDATORY LENDING AND ITS IMPACT UPON AFRICAN AMERICAN WEALTH ACCUMULATION 11 University of Pennsylvania Journal of Law and Social Change 131 (2007-2008) Responding to a controversy regarding incendiary remarks that surfaced in the media from his former pastor, Reverend Jeremiah A. Wright Jr., United States Senator and Democratic presidential candidate Barack Obama came to the City of Philadelphia to deliver a major address on the issue of race in the United States. In a remarkable and... 2008
Rafael Efrat THE TAX BURDEN AND THE PROPENSITY OF SMALL-BUSINESS ENTREPRENEURS TO FILE FOR BANKRUPTCY 4 Hastings Business Law Journal 175 (Spring 2008) Small-business owners in the United States make a significant contribution to its economy. Small-business owners make up 6 percent of the adults population and approximately 11 percent of working Americans. These small-business owners compose the vast majority of firms in the United States. Indeed, small-business owners, rather than large... 2008
Michael Halper THE TAX RAMIFICATIONS OF CATCHING HOME RUN BASEBALLS 59 Case Western Reserve Law Review 191 (Fall, 2008) The summer of 1998 marked the rebirth of America's pastime, Major League Baseball, following several years of stunted growth caused by 1994's player strike. The resurgence is attributed in large part to the general public's fascination with the summer-long chase of Roger Maris's single-season record of sixty-one home runs. The St. Louis Cardinals'... 2008
Theodore P. Seto THE UNINTENDED TAX ADVANTAGES OF GAY MARRIAGE 65 Washington and Lee Law Review 1529 (Fall, 2008) The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code... 2008
Daria Roithmayr THEM THAT HAS, GETS 27 Mississippi College Law Review 373 (2007-2008) In 2004, sociologists Robert Sampson and Jeffrey Morenoff published a remarkable study on the persistence of poverty in Chicago neighborhoods from 1970 to 1990. The authors made several important findings. First, those neighborhoods that were poor in 1970 were almost all poor twenty years later in 1990. Even as poverty rates dramatically increased... 2008
Stephen P. Berzon, Ana AvendaƱo, Jonathan B. Forman, Kent Greenfield, Patricia A. McCoy, Ann M. O'Leary, Michael Selmi, Marion Crain V. THIRD PANEL: HOW LAW CONSTRUCTS WEALTH PATTERNS 15 Georgetown Journal on Poverty Law and Policy 509 (Summer, 2008) Stephen Berzon: Good morning. It struck me yesterday listening to Bob Kuttner's opening talk and then listening to the previous panel how, to some degree, history has a way of repeating itself. Back when I was first starting to practice law in the late 1960s and working in legal services, I can recall participating in many programs that addressed... 2008
Chris L. Winstanley A HEALTHY FOOD TAX CREDIT: MOVING AWAY FROM THE FAT TAX AND ITS FAULT-BASED PARADIGM 86 Oregon Law Review 1151 (2007) Rates of overweight and obesity in the United States have reached epidemic proportions. Recent studies indicate that over one-third of Americans are overweight and another one-third are obese. Obesity is a socioeconomic problem, disparately affecting low-income and minority populations. Health officials consider obesity one of the foremost public... 2007
Scott A. Taylor A JUDICIAL FRAMEWORK FOR APPLYING SUPREME COURT JURISPRUDENCE TO THE STATE INCOME TAXATION OF INDIAN TRADERS 2007 Michigan State Law Review 841 (Winter 2007) C1-3Table of Contents L1-2Introduction . L3842 I. In the Beginning There Was the Fur and Pelt Trade. 848 A. British and Colonial Regulation. 848 B. Regulation under the Articles of Confederation and the Constitution. 850 II. Important Judicial Decisions before Warren Trading Post. 853 III. Warren Trading Post and Subsequent Cases. 859 A. Warren... 2007
Brian Galle A REPUBLIC OF THE MIND: COGNITIVE BIASES, FISCAL FEDERALISM, AND SECTION 164 OF THE TAX CODE 82 Indiana Law Journal 673 (Summer, 2007) In its efforts to guide money to the states, our federal government annually passes up more than $75 billion in potential revenue under a single provision of the Tax Code. That provision, section 164 of the Code, allows itemizing taxpayers to deduct the cost of the state and local income, property, and (to a limited extent) sales taxes they paid... 2007
Melissa B. Jacoby BANKRUPTCY REFORM AND HOMEOWNERSHIP RISK 2007 University of Illinois Law Review 323 (2007) The personal bankruptcy system is part of a larger system of household risk management. Much of the discussion about personal bankruptcy has focused on bankruptcy's insurance role with respect to unsecured obligations like credit cards and medical bills. The passage of omnibus bankruptcy legislation coupled with dramatic changes in the home... 2007
Peter S. Menell BANKRUPTCY TREATMENT OF INTELLECTUAL PROPERTY ASSETS: AN ECONOMIC ANALYSIS 22 Berkeley Technology Law Journal 733 (Spring 2007) I. INTRODUCTION. 735 II. CONTRASTING APPROACHES TO ASSET MANAGEMENT: INTELLECTUAL PROPERTY LAWS VERSUS THE BANKRUPTCY SYSTEM. 737 A. Intellectual Property Law: The Ex Ante Perspective. 737 1. The Goals of Intellectual Property Law. 738 2. Intellectual Property Transactions. 741 a) Patents. 741 b) Copyrights. 743 c) Trade Secrets. 747 d) Trademarks.... 2007
Janet Thompson Jackson CAN FREE ENTERPRISE CURE URBAN ILLS?: LOST OPPORTUNITIES FOR BUSINESS DEVELOPMENT IN URBAN, LOW-INCOME COMMUNITIES THROUGH THE NEW MARKETS TAX CREDIT PROGRAM 37 University of Memphis Law Review 659 (Summer, 2007) I. A Historical Perspective on Free Enterprise in the African-American Community. 664 A. Segregation and Black Enterprise. 665 B. The Decline of the Inner City. 669 C. The Economic Impact of the Civil Rights Movement. 670 D. Federal Community Economic Development Programs. 672 E. Minority Business Development Programs. 675 F. The Growth of... 2007
Christopher Klimmek CHALLENGING STATE INVESTMENT TAX CREDITS AFTER DAIMLERCHRYSLER CORP. v. CUNO 60 Tax Lawyer 1115 (Summer, 2007) States use investment tax credits and a host of similar incentives to attract businesses in the hopes of stimulating economic growth and creating jobs. Although the economic evidence indicates that the effectiveness of these measures is doubtful, state politicians continue to regard them as an important tool for promoting economic growth. Recently,... 2007
Miranda Perry Fleischer CHARITABLE CONTRIBUTIONS IN AN IDEAL ESTATE TAX 60 Tax Law Review 263 (Summer 2007) Every Charitable Act is a Stepping-Stone Toward Heaven - Henry Ward Beecher Charitable bequests are big business, totaling approximately $18.47 billion in 2004. Such bequests have been fully deductible for federal estate tax purposes since 1918, costing the federal fisc approximately $7 billion in 2004. The unlimited nature of the estate tax... 2007
Byron F. Egan CHOICE OF ENTITY DECISION TREE AFTER MARGIN TAX AND TEXAS BUSINESS ORGANIZATIONS CODE 42 Texas Journal of Business Law 71 (Spring 2007) I. GENERAL. 76 A. Introduction. 76 B. Statutory Updating. 78 C. Texas Business Organizations Code. 79 1. Background. 79 2. Source Law Codified. 79 3. Hub and Spoke Organization of Code. 80 4. Effective Date. 80 5. Changes Made By the TBOC. 81 a. Vocabulary. 81 b. Certificate of Formation. 82 c. Filing procedures. 82 d. Entity Names. 82 e.... 2007
Ruth Mason COMMON MARKETS, COMMON TAX PROBLEMS 8 Florida Tax Review 599 (2007) It began with George Washington himself, when he wrote to Lafayette: I am a citizen of the greatest Republic of Mankind. I see the human race united like a huge family by brotherly ties. We have made a sowing of liberty which will, little by little, spring up across the whole world. One day, on the model of the United States of America, a United... 2007
Kelly T. Brewer DISENFRANCHISE THIS: STATE VOTER ID LAWS AND THEIR DISCONTENTS, A BLUEPRINT FOR BRINGING SUCCESSFUL EQUAL PROTECTION AND POLL TAX CLAIMS 42 Valparaiso University Law Review 191 (Fall, 2007) Since the passage of the Help America Vote Act in 2002, nearly half of the states have enacted some form of an identification requirement as a prerequisite to in-person voting. Proponents argue that such laws are necessary to combat alleged voter fraud. While the actual scope of voter fraud, particularly in-person voter fraud, is widely disputed,... 2007
Ruth Mason FLUNKING THE ECJ'S TAX DISCRIMINATION TEST 46 Columbia Journal of Transnational Law 72 (2007) This Article argues that by applying a highly formalistic methodology to decide tax cases, the European Court of Justice avoids the challenge of weighing the harms of tax discrimination against the benefits to Member States in retaining autonomy over their tax systems. By eschewing normative analysis in favor of formalism, the Court engenders... 2007
Kenya Covington , Rodney Harrell FROM RENTING TO HOMEOWNERSHIP: USING TAX INCENTIVES TO ENCOURAGE HOMEOWNERSHIP AMONG RENTERS 44 Harvard Journal on Legislation 97 (Winter, 2007) This Article proposes changes to the federal tax code that would help more renters become homeowners. Currently, the tax code provides three primary benefits to homeowners but no corresponding benefits to the roughly 33.9 million renter households in the United States. The Article analyzes the difficulties facing renters seeking to become... 2007
Robert J. Landry, III , Amy K. Yarbrough GLOBAL LESSONS FROM CONSUMER BANKRUPTCY AND HEALTHCARE REFORMS IN THE UNITED STATES: A STRUGGLING SOCIAL SAFETY NET 16 Michigan State Journal of International Law 343 (2007) Consumer bankruptcy and healthcare reforms have been on the agenda in the United States for nearly a decade. There have been successful legislative efforts in both policy areas, such as passage of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (Reform Act) and the Health Insurance Portability and Accountability Act of 1996... 2007
Adam H. Rosenzweig HARNESSING THE COSTS OF INTERNATIONAL TAX ARBITRAGE 26 Virginia Tax Review 555 (Winter 2007) Despite attention from governments, international organizations, and academics, the issue of international tax arbitrage, or private tax benefits arising from the conflict of tax laws between countries, has proven a difficult and at times intractable one. Rather than try to minimize the costs of such arbitrage or prevent abuse of the laws of a... 2007
Luca Enriques , Martin Gelter HOW THE OLD WORLD ENCOUNTERED THE NEW ONE: REGULATORY COMPETITION AND COOPERATION IN EUROPEAN CORPORATE AND BANKRUPTCY LAW 81 Tulane Law Review 577 (February, 2007) The European framework for creditor protection has undergone a remarkable transformation in recent years. While the European Court of Justice's Centros case and its progeny have given European Union businesses free choice with respect to the state of incorporation, and hence to the substantive corporate law regime, the European Insolvency... 2007
Lawrence Zelenak JUSTICE HOLMES, RALPH KRAMDEN, AND THE CIVIC VIRTUES OF A TAX RETURN FILING REQUIREMENT 61 Tax Law Review 53 (Fall 2007) A major goal of some tax reform proponents is the elimination of the return filing requirement for many or all Americans. 100 Million Unnecessary Returns is the title of an article in which Michael Graetz proposes replacing the current income tax with a value added tax (VAT) and a residual income tax imposed only on taxpayers with incomes over... 2007
Dariely Rodriguez LEFT BEHIND: THE IMPACT OF THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 ON ECONOMIC, SOCIAL, AND RACIAL JUSTICE 18 Berkeley La Raza Law Journal 65 (2007) On April 20, 2005, President George W. Bush signed the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) into law. BAPCPA is the biggest overhaul to the bankruptcy code in more than twenty-five years. The Act makes it harder for individuals to discharge all of their debt under Chapter 7 by increasing the cost of bankruptcy,... 2007
Reginald Mombrun LET'S PROTECT OUR ECONOMY AND DEMOCRACY FROM PARIS HILTON: THE CASE FOR KEEPING THE ESTATE TAX 33 Ohio Northern University Law Review 61 (2007) Repeal of the federal estate tax has recently dominated the tax news. When President Bush signed the bill temporarily repealing the estate tax or death tax as dubbed by the proponents of repeal, he did so with great fanfare and he invited a number of the proponents of estate tax repeal to the White House for the signing ceremony. Both the... 2007
Dorothy A. Brown RACE AND CLASS MATTERS IN TAX POLICY 107 Columbia Law Review 790 (April, 2007) The Earned Income Tax Credit (EITC), which is available only to low-income workers, is headed for extinction or at least the end of the EITC as we know it. Recently we were informed that 1.6 million low-income taxpayers had their tax refunds frozen over the last five years, although the vast majority did nothing wrong. Low-income taxpayers are... 2007
Alan F. Rothschild, Jr RACE AND GENDER PREFERENCES-WHEN CIVIL RIGHTS LAW MEETS TAX LAW 18 TAXATION OF EXEMPTS 263 (May/June, 2007) Recent developments add to the complexity of this area. With much of the exempt organization sector focused on the increased scrutiny of the sector by the media, government, and general public, recent developments in the use of race and gender preferences by exempt organizations have received little notice. These developments include the 2003... 2007
Beverly Moran , Stephanie M. Wildman RACE AND WEALTH DISPARITY: THE ROLE OF LAW AND THE LEGAL SYSTEM 34 Fordham Urban Law Journal 1219 (May, 2007) Many authors in the forthcoming book Race and Wealth Disparities: A Multidisciplinary Discourse assume that law plays some role in the creation and maintenance of wealth disparities based upon race. Yet some lawyers, judges, legislators, professors, and law students would strongly dispute that view. Many legal workers, like other Americans, believe... 2007
Alina Das THE ASTHMA CRISIS IN LOW-INCOME COMMUNITIES OF COLOR: USING THE LAW AS A TOOL FOR PROMOTING PUBLIC HEALTH 31 New York University Review of Law and Social Change 273 (2007) In an age of progressive medicine and medical technology, an epidemic has been growing in American cities. While the causes of the disease are largely unknown, its prevalence and severity vary dramatically by race and socio-economic status. The impact of the disease captured the attention of national and local public health officials in the... 2007
Michael Anthony Sabella THE CATEGORY 5 CRISIS: HOW HURRICANES KATRINA AND RITA EXPOSED DEFICIENCIES IN THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 15 American Bankruptcy Institute Law Review 321 (Spring, 2007) For all of mankind's accomplishments, stopping the power of Mother Nature has not been one of them. In August and September of 2005 the people along the Gulf Coast of the United States learned this lesson when Hurricane Katrina and Hurricane Rita descended on the region. Both storms created a broad swath of destruction, using water surges and 155... 2007
Roger M. Groves THE DE-GENTRIFICATION OF NEW MARKETS TAX CREDITS 8 Florida Tax Review 213 (2007) I am concerned and I am frustrated because I don't know what the alternates areIt clearly isn't racist; its economics. The real question you have to ask yourself is: Is this good or bad? Norman Rice, former Mayor of Seattle On gentrification in that city. Urban America is in a state of crisis. A huge pool of America's resources is increasingly... 2007
Andre L. Smith THE DELIBERATIVE STYLINGS OF LEADING TAX LAW SCHOLARS 61 Tax Lawyer 1 (Fall, 2007) This Article examines the deliberative techniques of leading tax scholars as gleaned from articles they have written. It compares their deliberative or interpretative prescriptions to the nine Supreme Court tax cases since 2000. After the comparison, the Article finds that Lawrence Zelenak's theory describes the Court's deliberative process better... 2007
Joshua D. Moore THE ECONOMIC IMPORTANCE OF TAX COMPETITION FOR FOREIGN DIRECT INVESTMENT: AN ANALYSIS OF INTERNATIONAL CORPORATE TAX HARMONIZATION PROPOSALS AND LESSONS FROM THE WINNING CORPORATE TAX STRATEGY IN IRELAND 20 Pacific McGeorge Global Business & Development Law Journal 345 (2007) I. Introduction. 346 II. International Regulation of Tax Incentive Competition: A Report by the Organization for Economic Cooperation and Development. 350 A. An Overview of the OECD Approach Toward Harmful Tax Competition. 350 B. The OECD Definitional Approach to Harmful Tax Competition. 352 C. The OECD Guidelines: Forming the Tax Cartel. 355 D.... 2007
Carol Necole Brown , Serena M. Williams THE HOUSES THAT EMINENT DOMAIN AND HOUSING TAX CREDITS BUILT: IMAGINING A BETTER NEW ORLEANS 16-SUM Journal of Affordable Housing & Community Development Law 377 (Summer, 2007) Throughout its history, New Orleans has been largely immune to brilliant and innovative ideas. Indeed, this is one of its principal charms. If you are not a native New Orleanian, ask yourself why you decided to live here and chances are it has something to do with what Ignatius J. Reilly described as New Orleans' stagnation and apathy which I find... 2007
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