| Author | Title | Citation | Summary | Year |
| William N. Eskridge, Jr. |
EQUALITY PRACTICE: LIBERAL REFLECTIONS ON THE JURISPRUDENCE OF CIVIL UNIONS |
64 Albany Law Review 853 (2001) |
On April 26, 2000, Vermont's governor signed legislation recognizing civil unions between same-sex couples. Under the new law, same-sex couples entering into civil unions will enjoy the same benefits and obligations that Vermont law provides for different-sex couples who enter into civil marriages. The law was a legislative response to Baker v.... |
2001 |
| David M. Schizer |
FRICTIONS AS A CONSTRAINT ON TAX PLANNING |
101 Columbia Law Review 1312 (October, 2001) |
The government often uses narrow tax reforms to target specific planning strategies. Sometimes the targeted transaction is stopped. But in other cases, taxpayers press on, tweaking the deal just enough to sidestep the reform. The difference often lies in transaction costs, financial accounting, and other frictions, which are constraints on tax... |
2001 |
| Mary Kay Kisthardt , Nancy Levit |
HIGH INCOME/HIGH ASSET DIVORCE: AN ANNOTATED BIBLIOGRAPHY |
17 Journal of the American Academy of Matrimonial Lawyers 441 (2001) |
This bibliography covers articles published after 1995 and A.L.R.s that have supplements published after 1995. In the interest of brevity, A.L.R. collections (the titles of which are usually self-explanatory) and articles concerning individual cases or single state's statutes are cited but not annotated. Athletes and Celebrities. 442 Attorneys'... |
2001 |
| Stacey Y. Abrams |
INCOME, DEDUCTIONS AND WEALTH: A SURVEY OF POLICY REMEDIES TO THE INTERSECTION OF COLOR, GENDER AND TAXATION |
28 Southern University Law Review 255 (Special Edition 2001) |
Tax policy operates on three levels of impact: micro, macro and super-macro. It is concerned with the individual's relationship to her earnings, the natural apprehension of women of color at the point of institutional responses to poverty, and the overarching matter of wealth transfer and distributive justice. This essay investigates the legal and... |
2001 |
| Mitchell B. Weiss |
INTERNATIONAL TAX COMPETITION: AN EFFICIENT OR INEFFICIENT PHENOMENON? |
16 Akron Tax Journal 99 (2001) |
I. Introduction Taxes are what we pay for civilized society. Unquestionably this is true, but in today's technologically driven, globally interwoven world, how much we pay is increasingly being decided by how much the taxes are worth. Not always has this been the case. Taxpayers have always been free to vote with their feet, so to speak, if the... |
2001 |
| Frederick Tung |
IS INTERNATIONAL BANKRUPTCY POSSIBLE? |
23 Michigan Journal of International Law 31 (Fall 2001) |
Introduction. 32 I. Debating Universalism. 39 A. The Universalist Account. 40 B. Rival Proposals. 42 C. Is Universalism Possible?. 44 II. The Intuitive Implausibility of Universalism. 45 A. Bankruptcy's Wholesale Effects. 47 B. Bankruptcy Recognition and Extraterritorial Jurisdiction. 48 III. The Game Theory of International Bankruptcy Recognition.... |
2001 |
| |
MAKING MIXED-INCOME COMMUNITIES POSSIBLE: TAX BASE SHARING AND CLASS DESEGREGATION |
114 Harvard Law Review 1575 (March, 2001) |
This Note articulates and defends a proposal to regionalize the local property tax to promote greater integration of different income groups within a metropolitan area. Under the current regime, local taxes--particularly the property tax--finance a number of public services, including schools, police, fire protection, and sanitation. It is well... |
2001 |
| Reginald Leamon Robinson |
POVERTY, THE UNDERCLASS, AND THE ROLE OF RACE CONSCIOUSNESS: A NEW AGE CRITIQUE OF BLACK WEALTH/WHITE WEALTH AND AMERICAN APARTHEID |
34 Indiana Law Review 1377 (2001) |
The outcome of any particular experiment no longer seems to depend only upon the laws of the physical world, but also upon the consciousness of the observer. . . . [W]e must replace the term observer with the term participator. We cannot observe the physical world, for as the new physics tell us, there is no one physical world. We participate... |
2001 |
| Berta Esperanza Hernandez-Truyol , Shelbi D. Day |
PROPERTY, WEALTH, INEQUALITY AND HUMAN RIGHTS: A FORMULA FOR REFORM |
34 Indiana Law Review 1213 (2001) |
[A]ll men are created equal . . . endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness. Disparities in wealth between blacks and whites are not a product of haphazard events, inborn traits, isolated incidents or solely contemporary individual accomplishments. Rather, wealth... |
2001 |
| Derrick Bell |
RACISM: A MAJOR SOURCE OF PROPERTY AND WEALTH INEQUALITY IN AMERICA |
34 Indiana Law Review 1261 (2001) |
Consider this film script: RURAL TOWN GAS STATION-DEEP SOUTH IN THE MID-1960s. It is dusk, the end of a hot summer day. A half-dozen or so working class, white, good ole' boys are grouped around a bench in front of a run-down, two-pump gas station. An outdoor phone is attached to the wall. A faded sign over the station garage reads: Moultree's... |
2001 |
| Veryl Victoria Miles |
RAISING ISSUES OF PROPERTY, WEALTH AND INEQUALITY IN THE LAW SCHOOL: CONTRACTS & COMMERCIAL LAW SCHOOL COURSES |
34 Indiana Law Review 1365 (2001) |
Raising the subject of the rights of the poor and under-represented in the law is a discussion that law school professors have engaged in for years. Most recently, this question was given considerable attention at the 2001 Annual Meeting of the Association of American Law Schools. In a day long workshop, law school faculty members were given the... |
2001 |
| Ira B. Shepard , Martin J. McMahon, Jr. |
RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2000 |
5 Florida Tax Review 109 (2001) |
I. L2-3,T3Accounting 111 A. Accounting Methods. 111 B. Inventories. 117 C. Installment Method. 117 D. Year of Receipt or Deduction. 119 II. L2-3,T3Business Income and Deductions 121 A. Income. 121 B. Deductible Expenses versus Capitalization. 123 C. Reasonable Compensation. 134 D. Miscellaneous Expenses. 135 E. Depreciation & Amortization. 138 F.... |
2001 |
| Melissa B. Jacoby, , Teresa A. Sullivan , Elizabeth Warren |
RETHINKING THE DEBATES OVER HEALTH CARE FINANCING: EVIDENCE FROM THE BANKRUPTCY COURTS |
76 New York University Law Review 375 (May, 2001) |
In 1999, Professors Jacoby, Sullivan, and Warren undertook an empirical study of bankruptcy filings to understand better the circumstances that brought middle-class families to a state of financial collapse. The information gathered in the study, known as Phase III of the Consumer Bankruptcy Project, revealed that an estimated more than half a... |
2001 |
| Eric J. Gouvin |
RURAL LOW-INCOME HOUSING AND MASSACHUSETTS CHAPTER 40B: A PERSPECTIVE FROM THE ZONING BOARD OF APPEALS |
23 Western New England Law Review 3 (2001) |
The Massachusetts Low and Moderate Income Housing Act (Act) was enacted in 1969 to promote the construction of low-income housing in restrictively zoned Massachusetts communities. It seeks to achieve its goal by providing a builder's remedy which, in effect, overrides local zoning ordinances. The local Zoning Board of Appeals (ZBA), in deciding... |
2001 |
| Joel S. Hollingsworth |
SAVE THE CLEAVERS: TAXATION OF THE TRADITIONAL FAMILY |
13 Regent University Law Review 29 (2000-2001) |
As the family goes, so goes the nation and so goes the whole world in which we live. Over the last thirty-five years, the dual-earner family has gradually displaced the single-earner family as the typical family paradigm. Due in part to this paradigm shift, the quality of child care has undergone a negative transformation. Traditional families,... |
2001 |
| Alice G. Abreu |
TAX COUNTS: BRINGING MONEY-LAW TO LATCRIT |
78 Denver University Law Review 575 (2001) |
Tax and business law have generally remained outside the LatCrit enterprise, and that is too bad. The problem may be that tax and business law seem to be ultimately about money, and worrying about money appears so crass--so alien to the issues of anti-subordination and social justice that have occupied center stage in LatCrit discourse. Those of us... |
2001 |
| David A. Brennen |
TAX EXPENDITURES, SOCIAL JUSTICE, AND CIVIL RIGHTS: EXPANDING THE SCOPE OF CIVIL RIGHTS LAWS TO APPLY TO TAX-EXEMPT CHARITIES |
2001 Brigham Young University Law Review 167 (2001) |
Prologue. 169 I. Introduction. 171 II. Tax-Exempt Charities and the Inadequacies of Current Civil Rights Restrictions. 176 A. Overview of Tax-Exempt Charities. 176 B. Current Civil Rights Restrictions Imposed on Charities. 179 1. Traditional Civil Rights Laws: Constitutional and Statutory Limitations. 179 2. Bob Jones University's Public Policy... |
2001 |
| Keith Engel |
TAX NEUTRALITY TO THE LEFT, INTERNATIONAL COMPETITIVENESS TO THE RIGHT, STUCK IN THE MIDDLE WITH SUBPART F |
79 Texas Law Review 1525 (May, 2001) |
I. Introduction. 1527 II. Basic Structural Considerations. 1529 A. General Limits of U.S. Taxing Jurisdiction. 1529 B. General Impact of Subpart F. 1530 III. Historic Development of the Subpart F Compromise. 1532 A. Early Measures to Prevent Offshore Movements of Liquid Passive Assets. 1532 B. Foreign Base Company Techniques. 1534 C. Introduction... |
2001 |
| Peggy B. Musgrave |
TAXING INTERNATIONAL INCOME: FURTHER THOUGHTS |
26 Brooklyn Journal of International Law 1477 (2001) |
In the short time allotted, I will limit my comments on this wide-ranging paper to Professor Michael Graetz's critique of concepts and principles developed in my own work. I am flattered by his assertion that my early work in the 1960s has been a strong and lasting influence on subsequent work on international taxation, and only can add that I wish... |
2001 |
| Charles J. Magee |
THE BANKRUPTCY REFORM ACT OF 1999 |
25 Seton Hall Legislative Journal 167 (2001) |
I. INTRODUCTION II. THE CURRENT BANKRUPTCY SYSTEM A. Overview B. Second Circuit Court of Appeals: The Kornfield Decision III. LEGISLATIVE HISTORY IV. BARRIERS TO CHAPTER 7 RELIEF UNDER THE 1999 ACT V. WEAKNESSES OF THE ACT VI. CONCLUSION As the twentieth century drew to a close, Americans found themselves in the midst of an unprecedented economic... |
2001 |
| Nancy A. Denton |
THE ROLE OF RESIDENTIAL SEGREGATION IN PROMOTING AND MAINTAINING INEQUALITY IN WEALTH AND PROPERTY |
34 Indiana Law Review 1199 (2001) |
Most people desire wealth and property. Individuals and families acquire wealth and property via three routes: they accumulate them through their earnings or other work, what they have accumulated appreciates over time, or they inherit wealth or property from their families. Many benefit from all three of these routes to the ownership of property... |
2001 |
| Johan Deprez |
THE TELECOMMUNICATIONS INDUSTRY IN THE INFORMATION AGE: A CASE STUDY IN GLOBALIZATION, DEREGULATION, AND TAX COMPETITION |
23 Loyola of Los Angeles International and Comparative Law Review 537 (October, 2001) |
INTERNATIONAL TAXATION Telecommunications is a dynamic industry, experiencing significant changes in technological capabilities, market access, and entity structure. It is rapidly changing due to the process of globalization and international integration, as well as the computer and related technological revolutions. The telecommunications... |
2001 |
| Reuven S. Avi-Yonah |
TREATING TAX ISSUES THROUGH TRADE REGIMES |
26 Brooklyn Journal of International Law 1683 (2001) |
Professor Paul R. McDaniel has performed an extremely valuable service in clarifying the relationship between trade and tax law. In particular, he has done so by pointing out that, to a large extent, the two spheres do not overlap, much less clash in their objectives. This makes sense because, fundamentally, the goal of trade law is to facilitate... |
2001 |
| Darryll K. Jones |
WHEN CHARITY AIDS TAX SHELTERS |
4 Florida Tax Review 769 (2001) |
I. Introduction. 770 II. The Status Quo Ante: Explicating Normative Assumptions. 774 III. The Need for Intervention: The End Does Not Justify the Means. 789 IV. UBIT as the Protypical Response: Chasing Our Own Tail. 794 V. Towards an Effective Response: The Private Benefit and Public Policy Doctrines. 803 VI. Implementing an Effective Response:... |
2001 |
| Robert M. Lawless |
BANKRUPTCY AND SECURED LENDING IN CYBERSPACE. BY WARREN E. AGIN. NEW YORK: BOWNE & CO., 2000. PP. XVIII, CHAPTERS 1-21, APPENDICES A-I. $275.00. |
26 Journal of Corporation Law 125 (Fall 2000) |
Bankruptcy sites generally do not make anybody's list for best of the Web. In fact, a search for bankruptcy on The Cool Site of the Day will yield no results. Long-suffering bankruptcy professionals may find this as no surprise. Futuristic, hip, or cool usually are not words thrown around at your average bankruptcy conference. A notable... |
2000 |
| Kevin J. Smith |
BANKRUPTCY AND THE FRANCHISE AGREEMENT: WHEN ALL, OR ONLY SOME, OF THE PARTNERS OF A FRANCHISEE FILES BANKRUPTCY |
28 Capital University Law Review 775 (2000) |
A franchise opens for business in the United States every sixteen minutes. Franchising has not only grown rapidly throughout the United States, but also throughout the world in absolute and relative terms. The International Franchise Association estimates that franchises account for more than $800 billion in sales, and employ more than eight... |
2000 |
| G. Eric Brunstad, Jr. |
BANKRUPTCY AND THE PROBLEMS OF ECONOMIC FUTILITY: A THEORY ON THE UNIQUE ROLE OF BANKRUPTCY LAW |
55 Business Lawyer 499 (February, 2000) |
In the United States, disputes over the design of the nation's bankruptcy laws have long sustained a rancorous public debate. Particularly in the legislative arena, participants in the debate have often found much to fight about, including such issues as the proper apportionment of an insolvent debtor's assets, the utility of financial... |
2000 |
| Joann Henderson |
BANKRUPTCY DISASTER RELIEF: A CHAPTER 13 DEBTOR'S RIGHT TO USE INSURANCE PROCEEDS TO REPAIR OR REPLACE COLLATERAL |
35 Gonzaga Law Review 21 (1999/2000) |
Table of Contents I. Introduction. 22 II. The Extent of the Creditor's Interest in Proceeds. 24 A. Pre-petition Casualty Loss. 24 B. Post-petition But Pre-confirmation Casualty Loss. 25 C. Post-confirmation Casualty Loss: A Done Deal. 25 III. Who Owns the Proceeds?. 33 A. Insurance. 34 1. Proceeds: Credit Life/Disability Insurance. 35 2. Proceeds:... |
2000 |
| Michael A. Livingston |
BLUM AND KALVEN AT 50: PROGRESSIVE TAXATION, "GLOBALIZATION," AND THE NEW MILLENNIUM |
4 Florida Tax Review 731 (2000) |
I. L2-4,T4Introduction. 732 II. L2-4,T4Traditional Arguments For (and Against) Progressivity 733 III. L2-4,T4Changes in the Context of the Progressivity Debate 737 A. L3-4,T4The New Political Environment 737 B. L3-4,T4The Changing Nature of Inequality 739 C. L3-4,T4Globalization and the Race to the Bottom 742 IV. L2-4,T4Reflecting the Changes:... |
2000 |
| D. Michael Young |
CHALLENGING STATE AND LOCAL TAXES ON CONSTITUTIONAL GROUNDS |
10-JUL Journal of Multistate Taxation and Incentives 12 (July, 2000) |
A successful constitutional challenge can result in the invalidation of the tax statute, and possible refunds to taxpayers. As the supreme law of the land, the U.S. Constitution imposes limitations and requirements on all state and local taxes. The provisions discussed below have proven to be the most significant in terms of their impact on state... |
2000 |
| Carolyn J. Frantz |
ELIMINATING CONSIDERATION OF PARENTAL WEALTH IN POST-DIVORCE CHILD CUSTODY DISPUTES |
99 Michigan Law Review 216 (October, 2000) |
There may be no story as old as that of the child of privilege, spoiled in the things of the world, who finally achieves happiness through coming to appreciate the simple charms of working-class life. But equal in strength are the real life stories of American parents: their drive for the accumulation of personal wealth, so frequently justified as... |
2000 |
| Chris William Sanchirico |
EXCHANGE: SHOULD LEGAL RULES BE USED TO REDISTRIBUTE WEALTH? TAXES VERSUS LEGAL RULES AS INSTRUMENTS FOR EQUITY: A MORE EQUITABLE VIEW |
29 Journal of Legal Studies 797 (June, 2000) |
Most law and economic analysis evaluates legal rules solely on the basis of the efficiency criterion, the justification being that distributive goals are best accomplished through the tax code. Within the same framework used to formalize this justification, this paper shows that (1) even in the presence of an optimally redistributive tax, any... |
2000 |
| Beverly I. Moran |
FROM URINAL TO MANICURE: CHALLENGES TO THE SCHOLARSHIP OF TAX AND GENDER |
15 Wisconsin Women's Law Journal 221 (Spring 2000) |
I wanted to start this essay by telling you the story of how I got invited to contribute to this enterprise. I was at an Association of American Law Schools' committee meeting when I got a sudden urge for a manicure. Moments later I was in a cab and then in a beauty parlor and then sitting next to one of the women who created this project. Of... |
2000 |
| Reuven S. Avi-Yonah |
GLOBALIZATION, TAX COMPETITION, AND THE FISCAL CRISIS OF THE WELFARE STATE |
113 Harvard Law Review 1573 (May, 2000) |
I. Introduction. 1575 II. International Tax Competition and the Taxation of Capital. 1579 A. Taxation of Savings: Portfolio Exemptions, Traditional Tax Havens, and the Global Tax. 1579 B. Taxation of Multinationals: Permanent Establishments and Headquarters and Production Tax Havens. 1586 1. Demand Jurisdictions and the Permanent Establishment... |
2000 |
| Andrew T. Guzman |
INTERNATIONAL BANKRUPTCY: IN DEFENSE OF UNIVERSALISM |
98 Michigan Law Review 2177 (June, 2000) |
The globalization of business activity is rightfully celebrated as one of the triumphs of the second half of the twentieth century. The benefits stemming from the globalization of commerce are substantial, but international transactions also bring with them important challenges for the world's legal systems. Traditionally, national governments... |
2000 |
| Janice C. Griffith |
JUDICIAL FUNDING AND TAXATION MANDATES: WILL MISSOURI V. JENKINS SURVIVE UNDER THE NEW FEDERALISM RESTRAINTS? |
61 Ohio State Law Journal 483 (2000) |
The judiciary frequently mandates costly institutional reforms to correct state and local governmental constitutional violations. This Article examines the unprecedented equitable power exercised by a federal district court in its oversight of a school desegregation remedial plan in Kansas City, Missouri at a cost exceeding $1.8 billion. The... |
2000 |
| Eric A. Posner |
LAW AND SOCIAL NORMS: THE CASE OF TAX COMPLIANCE |
86 Virginia Law Review 1781 (November, 2000) |
Corporate tax shelters are our No. 1 problem (in enforcing the tax laws), not just because they cost money but because they breed disrespect for the tax system. Lawrence H. Summers SCHOLARSHIP on the relationship between law and social norms, between legal and nonlegal sanctions, is flourishing, and there is no sign that it will abate any time... |
2000 |
| Lynn E. Cunningham |
LEGAL NEEDS FOR THE LOW-INCOME POPULATION IN WASHINGTON, DC |
5 University of the District of Columbia Law Review 21 (Fall 2000) |
I. Introduction. 22 II. Background. 23 A. Methodologies for Analysis. 23 B. The Low-Income Population. 24 C. What Is A Legal Need?. 25 III. Legal Needs Described by Issue Area. 26 A. Employment, Welfare and Housing. 27 1. Employment Conditions: Hours and Working Conditions. 30 2. Job Training and Job Readiness. 31 B. Income Maintenance (Welfare).... |
2000 |
| Iain Ramsay |
MARKET IMPERATIVES, PROFESSIONAL DISCRETION AND THE ROLE OF INTERMEDIARIES IN CONSUMER BANKRUPTCY: A COMPARATIVE STUDY OF THE CANADIAN TRUSTEE IN BANKRUPTCY |
74 American Bankruptcy Law Journal 399 (Fall, 2000) |
A unique aspect of Canadian consumer bankruptcy practice is the extent to which several potentially incompatible roles are bundled together in the person of the bankruptcy trustee. She is administrator of the bankruptcy estate, representative of creditors, and advisor and counselor to a debtor. In contrast to the United States, lawyers play little... |
2000 |
| M. Cameron Gilreath ; |
OVERVIEW AND ANALYSIS OF HOW THE UNITED NATIONS MODEL LAW ON INSOLVENCY WOULD AFFECT UNITED STATES CORPORATIONS DOING BUSINESS ABROAD |
16 Bankruptcy Developments Journal 399 (2000) |
A man's feet should be planted in his country, but his eyes should survey the world. -George Santayana When chapter 11 of the Bankruptcy Code was first created, it was intended to combine the most desirable and needed features of the earlier statute into one manageable chapter. It aimed to create a balance in both the creditor-debtor relationship... |
2000 |
| Kathryn L. Moore |
PARTIAL PRIVATIZATION OF SOCIAL SECURITY: ASSESSING ITS EFFECT ON WOMEN, MINORITIES, AND LOWER-INCOME WORKERS |
65 Missouri Law Review 341 (Spring, 2000) |
C1-5Table of Contents I. L2-4Introduction 342 II. L2-4How Partial Privatization Differs from the Current System 346 A. L3-4Investment Risk 347 B. L3-4Pre-funding of Benefits 348 III. L2-4Effect of Partial Privatization on At-Risk Beneficiaries 352 A. L3-4Investment Risk 353 1. Investment Experience. 354 2. Risk Aversion. 357 3. Investment... |
2000 |
| Richard D. Marsico |
PATTERNS OF LENDING TO LOW-INCOME AND MINORITY PERSONS AND NEIGHBORHOODS: THE 1999 NEW YORK METROPOLITAN AREA MORTGAGE LENDING SCORECARD |
17 New York Law School Journal of Human Rights 199 (Symposium, 2000) |
This is the second in a series of annual reports on residential real estate-related lending and conventional home mortgage lending to minority and low- and moderate-income (LMI) persons and neighborhoods in the New York metropolitan area (New York or the metropolitan area). In 1991, disclosure of detailed data about home mortgage lending in these... |
2000 |
| Richard Crawford Pugh |
POLICY ISSUES RELATING TO THE U.S. TAXATION OF FOREIGN PERSONS ENGAGED IN BUSINESS IN THE UNITED STATES THROUGH AGENTS: SOME PROPOSALS FOR REFORM |
1 San Diego International Law Journal 1 (2000) |
I. L2-4,T4Introduction 2 II. L2-4,T4The Concept of Trade or Business in the United States 5 A. L3-4,T4Conduct of U.S. Business Activities Through an Agent 7. B. L3-4,T4Imputation of an Agent's Business Activities to Its Foreign Principal 8. C. L3-4,T4Imputation of an Agent's Fixed Place of Business to Its Foreign Principal: The Distinction Between... |
2000 |
| Charles E. McLure, Jr. |
RADICAL REFORM OF THE STATE SALES AND USE TAX: ACHIEVING SIMPLICITY, ECONOMIC NEUTRALITY, AND FAIRNESS |
13 Harvard Journal of Law & Technology 567 (Summer, 2000) |
America is focusing on the wrong issues in debating the taxation of electronic commerce if it is debating the issues at all. Some (e.g., Senator John McCain and Congressmen John Kasich and John Boehner) are suggesting that all electronic commerce should be exempt from sales tax a patently absurd idea, because it would gut the sales tax. Others... |
2000 |
| Charles E. McLure, Jr. |
RETHINKING STATE AND LOCAL RELIANCE ON THE RETAIL SALES TAX: SHOULD WE FIX THE SALES TAX OR DISCARD IT? |
2000 Brigham Young University Law Review 77 (2000) |
Electronic commerce (e-commerce) has appeared with the suddenness of a comet. Having first been detected as a tiny speck emerging from the constellation Geek less than five years ago, e-commerce is now upon us. E-commerce raises questions about many key fiscal institutions we take for granted, among them the use of the retail sales tax (RST) to... |
2000 |
| Adele Robinson |
RISKY CREDIT: TUITION TAX CREDITS AND ISSUES OF ACCOUNTABILITY AND EQUITY |
11 Stanford Law and Policy Review 253 (Spring, 2000) |
The use of public dollars, directly or indirectly, to subsidize the costs of private sectarian and nonsectarian elementary and secondary school tuition has been one of the most debated topics of education policy in this country over the last two decades. The fervor of proponents' attempts to pass federal and state laws that would provide private... |
2000 |
| Mark J. Wolff |
SEX, RACE, AND AGE: DOUBLE DISCRIMINATION IN TORTS AND TAXES |
78 Washington University Law Quarterly 1341 (2000) |
I. Introduction. 1343 II. The History of § 104(a)(2). 1348 A. Section 213(b)(6): The Early Years. 1352 1. The Income Tax Act of 1913 and the Enactment of § 213(b)(6). 1352 2. Early Interpretation of § 213(b)(6). 1355 B. The Confusion Sets In: Solicitor's Opinion 132 and Hawkins. 1356 C. Raytheon: The In Lieu of What Test. 1362 D. Glenshaw Glass:... |
2000 |
| Ruth Lynch Buchwalter |
SHOULD 1 + 1 = 2? DOES THE STRUCTURE OF FEDERAL INCOME TAX EXPENDITURES FOR HIGHER EDUCATION DISADVANTAGE WOMEN AND LOW-INCOME INDIVIDUALS? |
22 Women's Rights Law Reporter 77 (Fall/Winter 2000) |
Women, especially single mothers, have lower incomes and need higher education more to achieve income levels comparable to men's. The Taxpayer Relief Act of 1997 provided four new programs to help Americans pay for higher education: the Hope Scholarship Credit, the Lifetime Learning Credit, the deduction for qualified higher education interest... |
2000 |
| Kendall L. Houghton ; and Walter Hellerstein |
STATE TAXATION OF ELECTRONIC COMMERCE: PERSPECTIVES ON PROPOSALS FOR CHANGE AND THEIR CONSTITUTIONALITY |
2000 Brigham Young University Law Review 9 (2000) |
Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a problem at all. We have both been, and continue to be, deeply involved in the debate over these issues --a debate... |
2000 |
| William J. Turnier |
TAX (AND LOTS OF OTHER) SCHOLARS NEED NOT APPLY: THE CHANGING VENUE FOR SCHOLARSHIP |
50 Journal of Legal Education 189 (June, 2000) |
In recent years considerable scholarly attention has incestuously been paid to the very topic of academic scholarship. The matters covered have included storytelling as scholarship, the ranking of law faculties and individual faculty members based on their frequency of publication in major reviews, the ranking of law review articles based on... |
2000 |