Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Pittsburgh School of Law (26)
- SelectedWorks (7)
- Roger Williams University (4)
- University of Richmond (4)
- University of Georgia School of Law (3)
-
- BLR (2)
- Georgia State University College of Law (2)
- Northwestern Pritzker School of Law (2)
- Selected Works (2)
- University of Maryland Francis King Carey School of Law (2)
- Florida International University College of Law (1)
- New York Law School (1)
- Notre Dame Law School (1)
- Pace University (1)
- Penn State Dickinson Law (1)
- Schulich School of Law, Dalhousie University (1)
- St. Mary's University (1)
- Touro University Jacob D. Fuchsberg Law Center (1)
- University of Arkansas at Little Rock William H. Bowen School of Law (1)
- University of Colorado Law School (1)
- University of Florida Levin College of Law (1)
- Washington University in St. Louis (1)
- Publication Year
- Publication
-
- Articles (22)
- Book Chapters (4)
- Mirit Eyal-Cohen (4)
- University of Richmond Law Review (4)
- ExpressO (2)
-
- Georgia State University Law Review (2)
- Life of the Law School (1993- ) (2)
- Northwestern Journal of Law & Social Policy (2)
- Scholarly Works (2)
- Books (1)
- Dickinson Law Review (2017-Present) (1)
- Elisabeth Haub School of Law Faculty Publications (1)
- FIU Law Review (1)
- Faculty Scholarship (1)
- Georgia Journal of International & Comparative Law (1)
- Gregory A. Lush (1)
- Indigenous Water Justice Symposium (June 6) (1)
- James R. Repetti (1)
- Julie A.D. Manasfi (1)
- Law School Blogs (1)
- NYLS Law Review (1)
- Patrick E. Tolan Jr. (1)
- PhD Dissertations (1)
- Pro Bono Collaborative Staff Publications (1)
- Scholarship@WashULaw (1)
- St. Mary's Law Journal (1)
- The Journal of Appellate Practice and Process (1)
- Touro Law Review (1)
- Tsilly Dagan (1)
- UF Law Faculty Publications (1)
- Publication Type
- File Type
Articles 1 - 30 of 66
Full-Text Articles in Law
Response By Tax-Exempt Organization Scholars To Request For Information, Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney, Lloyd Hitoshi Mayer
Response By Tax-Exempt Organization Scholars To Request For Information, Ellen P. Aprill, Roger Colinvaux, Brian D. Galle, Philip Hackney, Lloyd Hitoshi Mayer
Articles
A group of academics who study and write about tax-exempt organizations, including their politically related activities, has responded to an August 14, 2023 Request for Information (RFI) from the Ways and Means Committee regarding issues in connection with the advocacy activities of tax-exempt organizations. The submission describes aspects of current law and provides an appendix with a list of the authors’ relevant scholarly work. As a preliminary matter, the submission emphasizes the importance of the voice of tax-exempt organizations to a well-functioning civil society and democracy. The submission also notes that in no case do the laws applicable to tax-exempt …
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
PhD Dissertations
International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international double taxation. In developing such regimes, states attempt to balance competing tax policy priorities: efficiency, administrability, and equity. This work engages with equity, as a policy norm of international tax (inter-national tax equity). It is my thesis that the framing/articulation of inter-national tax equity suffers from a narrative problem that, perhaps, stems from its apparent conceptual unclarity and multifarious usage. This narrative problem is most evident in the articulation of …
Critical Tax Theory: Insights From The Us And Opportunities For All, Anthony C. Infanti, Bridget J. Crawford
Critical Tax Theory: Insights From The Us And Opportunities For All, Anthony C. Infanti, Bridget J. Crawford
Articles
At a moment when Australia -- and the world -- finds itself at a "critical juncture" as it reckons with a global pandemic as well as the inequalities that COVID-19 has laid bare, voicing -- and listening to -- critical tax perspectives has become more vital than ever. The economic impact of COVID-19 has precipitated talk of tax reform as nations consider how to pay for aid distributed during the pandemic and how to restart their economies. But more than just a time of crisis, the pandemic can be seen as an unexpected opportunity to break with a past plagued …
Taxing Choices, Tessa R. Davis
Taxing Choices, Tessa R. Davis
FIU Law Review
Tax has a choice problem. At all stages of the making of tax, choice plays a role. Lawmakers consider how tax will impact the range and appeal of choices available to an individual. Scholars critique how tax may drive an individual toward or away from a given choice. Courts craft stories of how an individual had either free or deeply constrained choice, using their perception of the facts to guide their interpretation of tax law. And yet for all the seeming relevance of choice to tax, we have no clear definition of what we mean when we talk about choice …
Hegemonic Marriage: The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law, Anthony C. Infanti
Hegemonic Marriage: The Collision Of 'Transformative' Same-Sex Marriage With Reactionary Tax Law, Anthony C. Infanti
Articles
Before there was a culture war in the United States over same-sex marriage, there was a battle between opponents and proponents of same-sex marriage within the LGBTQ+ community. Some opposed same-sex marriage because of the long patriarchal history of marriage and the more consequential need to bridge the economic and privilege gap between the married and the unmarried. Others, in contrast, saw marriage as a civil rights issue and lauded the transformative potential of same-sex marriage, contending that it could upset the patriarchal nature of marriage and help to refashion marriage into something new and better.
This Article looks back …
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
Scholarly Works
The importance of education cannot be overstated. Education is a core principle of the American Dream, and as such, it is the ticket to a better paying job, homeownership, financial security, and a better way of life. Education is the key factor in reducing poverty and inequality and promoting sustained national economic growth. But while the U.S. Supreme Court has referred to education as "perhaps the most important function of the state and local governments," it has nevertheless stopped short of declaring education a fundamental right guaranteed under the Constitution. As a consequence, because education is not considered a fundamental …
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both of these …
A Taxing Feminism, Anthony C. Infanti, Bridget J. Crawford
A Taxing Feminism, Anthony C. Infanti, Bridget J. Crawford
Book Chapters
Feminist perspectives are not new to tax law. The first academic piece bringing a feminist perspective to bear on tax law dates to the early 1970s, when Grace Blumberg published “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers.” Contemporaneously, none other than Ruth Bader Ginsburg (along with her tax lawyer husband Marty Ginsburg) brought a feminist perspective to bear on tax law when she argued Moritz v. Commissioner before the Tenth Circuit Court of Appeals, as depicted in the movie On the Basis of Sex. Since then, numerous other contributions have been …
Beyond Unreasonable, John D. Inazu
Beyond Unreasonable, John D. Inazu
Scholarship@WashULaw
The concept of “reasonableness” permeates the law: the “reasonable person” determines the outcome of torts and contracts disputes, the criminal burden of proof requires factfinders to reach conclusions “beyond a reasonable doubt,” and claims of self-defense succeed or fail on reasonableness determinations. But as any first-year law student can attest, the line between reasonable and unreasonable is not always clear. Nor is that the only ambiguity. In the realm of the unreasonable, many of us intuit that some actions are not only unreasonable but beyond the pale—we might say they are beyond unreasonable. Playing football, summiting Nanga Parbat, and attempting …
How The Covid-19 Pandemic Has And Should Reshape The American Safety Net, Andrew Hammond, Ariel Jurow Kleiman, Gabriel Scheffler
How The Covid-19 Pandemic Has And Should Reshape The American Safety Net, Andrew Hammond, Ariel Jurow Kleiman, Gabriel Scheffler
UF Law Faculty Publications
The COVID-19 pandemic has delivered an unprecedented shock to the United States and the world. It is unclear precisely how long the twin crises, epidemiological and economic, will last, and it is difficult to gauge the extent and direction of the changes in American life these crises will cause. Nonetheless, it is beyond dispute that the COVID-19 pandemic is putting significant strain on both the ability of Americans to meet basic needs and our government’s capacity to assist them. Federal, state, and local governments have responded in various ways to deploy existing safety net programs like Medicaid, SNAP (food stamps), …
Due Process Supreme Court Appellate Division Second Department
Due Process Supreme Court Appellate Division Second Department
Touro Law Review
No abstract provided.
The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus
The Fire Rises: Refining The Pennsylvania Fireworks Law So That Fewer People Get Burned, Sean P. Kraus
Dickinson Law Review (2017-Present)
On October 30, 2017, the General Assembly of Pennsylvania passed an act that repealed the state’s fireworks law, which had prohibited the sale of most fireworks to Pennsylvanian consumers for nearly 80 years. The law’s replacement generally permits Pennsylvanians over 18 years old to purchase, possess, and use “Consumer Fireworks.” Bottle rockets, firecrackers, Roman candles, and aerial shells are now available to amateur celebrants for holidays like Independence Day and New Year’s Eve. The law also regulates a category of larger “Display Fireworks,” sets standards for fireworks vendors, and introduces a 12-percent excise tax on fireworks sales that serves to …
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Georgia State University Law Review
Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.
Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …
Soda Taxes As A Legal And Social Movement, David A. Dana, Janice Nadler
Soda Taxes As A Legal And Social Movement, David A. Dana, Janice Nadler
Northwestern Journal of Law & Social Policy
No abstract provided.
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
Books
Book Chapters
Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)
While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …
Annual Survey 2017: Table Of Contents
Annual Survey 2017: Table Of Contents
University of Richmond Law Review
No abstract provided.
Newsroom: Is Wall Between Church And State Crumbling? 10-10-2017, Diana Hassel
Newsroom: Is Wall Between Church And State Crumbling? 10-10-2017, Diana Hassel
Life of the Law School (1993- )
No abstract provided.
Rwu First Amendment Blog: Diana Hassel's Blog: Is The Wall Between Church And State Crumbling? 10-07-2017, Diana Hassel
Rwu First Amendment Blog: Diana Hassel's Blog: Is The Wall Between Church And State Crumbling? 10-07-2017, Diana Hassel
Law School Blogs
No abstract provided.
Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law
Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law
Life of the Law School (1993- )
No abstract provided.
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Taxing Marijuana: Earmarking Tax Revenue From Legalized Marijuana, Armikka R. Bryant
Georgia State University Law Review
This Article provides an overview of the legal, political, and societal landscapes in states that have legalized marijuana and imposed taxes on its sale. The article begins by summarizing the War on Drugs’ origins, its fiscal expenditures, and the social policies that ultimately led to its failure.
Part I briefly details the history of marijuana regulation starting from the early twentieth century up to the Obama administration’s decision to permit recreational marijuana laws to stand in Washington state and Colorado. Part II dives deeper into the social costs of the War on Drugs and outlines the hardships faced by those …
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice
University of Richmond Law Review
No abstract provided.
Introduction To Feminist Judgments: Rewritten Tax Opinions, Anthony C. Infanti, Bridget J. Crawford
Introduction To Feminist Judgments: Rewritten Tax Opinions, Anthony C. Infanti, Bridget J. Crawford
Book Chapters
Could a feminist perspective change the shape of the tax law? Most people understand that feminist reasoning has tremendous potential to affect, for example, the law of employment discrimination, sexual harassment, and reproductive rights. Few people may be aware, however, that feminist analysis can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on the reading and interpretation of statutes, Feminist Judgments: Rewritten Tax Opinions shows what a difference feminist analysis can make to statutory interpretation. This volume, part of the Feminist Judgments Series, brings …
Options For An Indigenous Economic Water Fund (Iewf), First Peoples' Water Engagement Council
Options For An Indigenous Economic Water Fund (Iewf), First Peoples' Water Engagement Council
Indigenous Water Justice Symposium (June 6)
Presenter: Phil Duncan, Gomeroi Nation, New South Wales Aboriginal Land Council
15 pages
Contains footnotes
"OPTIONS PAPER for the First Peoples' Water Engagement Council (FPWEC)"
"DATED 20 APRIL 2012"
Abstract: This paper highlights the options for a path forward to establish an Indigenous Economic Water Fund (IEWF) through acquisition of water entitlements1 by indigenous people in systems where the consumptive pool is fully allocated. The water allocation that comes from indigenous holdings in the consumptive pool is an important mechanism for enabling Indigenous communities to achieve economic development and as such is a legitimate strategy for ‘Closing the Gap’. …
The Pro Bono Collaborative: Celebrating 10 Years Of Pro Bono Partnerships, Roger Williams University School Of Law
The Pro Bono Collaborative: Celebrating 10 Years Of Pro Bono Partnerships, Roger Williams University School Of Law
Pro Bono Collaborative Staff Publications
No abstract provided.
A Supreme Court Homecoming, George S. Isaacson
A Supreme Court Homecoming, George S. Isaacson
The Journal of Appellate Practice and Process
No abstract provided.
A Federal Role In Education: Encouragement As A Guiding Philosophy For The Advancement Of Learning In America, Gerard Robinson
A Federal Role In Education: Encouragement As A Guiding Philosophy For The Advancement Of Learning In America, Gerard Robinson
University of Richmond Law Review
No abstract provided.
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Comments On Proposed Treasury Regulations Defining Terms Relating To Marital Status, Anthony C. Infanti, The American Bar Association
Articles
These comments respond to proposed Treasury Regulations defining terms relating to marital status in the Internal Revenue Code following the Supreme Court's decision in the Windsor and Obergefell cases. The comments applaud the Internal Revenue Service for reading gendered terms relating to marital status in a gender-neutral fashion. For a number of reasons, however, the comments recommend that the final regulations omit the proposed rule for determining an individual’s marital status and, in its place, codify the current deference to local law in determining marital status for federal tax purposes. Most importantly, the comments further recommend that the final regulations …
Through The Lens Of Innovation, Mirit Eyal-Cohen
Through The Lens Of Innovation, Mirit Eyal-Cohen
Mirit Eyal-Cohen
The legal system constantly follows the footsteps of innovation and attempts to discourage its migration overseas. Yet, present legal rules that inform and explain entrepreneurial circumstances lack a core understanding of the concept of innovation. By its nature, law imposes order. It provides rules, remedies, and classifications that direct behavior in a consistent manner. Innovation turns on the contrary. It entails making creative judgments about the unknown. It involves adapting to disarray. It thrives on deviations as opposed to traditional causation. This Article argues that these differences matter. It demonstrates that current laws lock entrepreneurs into inefficient legal routes. Using …
Lessons In Fiscal Activism, Mirit Eyal-Cohen
Lessons In Fiscal Activism, Mirit Eyal-Cohen
Mirit Eyal-Cohen
This article highlights an anomaly. It shows that two tax rules aimed to achieve a similar goal were introduced at the same time. Both meant to be temporary and bring economic stimuli but received a dramatically different treatment. The economically inferior rule survived while its superior counterpart did not. The article reviews the reasons for this paradox. It shows that the causes are both political and an agency problem. The article not only enriches an important and ongoing debate that has received much attention in recent years, but also provides important lessons to policymakers.
Capital's Offense: Law's Entrenchment Of Inequality, Frank A. Pasquale
Capital's Offense: Law's Entrenchment Of Inequality, Frank A. Pasquale
Faculty Scholarship
Reviewing Thomas Piketty, Capital in the Twenty-First Century (Harvard University Press, 2014)
Piketty’s Capital in the Twenty-First Century is a rare scholarly achievement. It weaves together description and prescription, facts and values, economics, politics, and history, with an assured and graceful touch. So clear is Piketty’s reasoning, and so compelling the enormous data apparatus he brings to bear, that few can doubt he has fundamentally altered our appreciation of the scope, duration, and intensity of inequality. This review explains Piketty’s analysis and its relevance to law and social theory, drawing lessons for the re-emerging field of political economy.
The university …