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Full-Text Articles in Law
Called To Serve: Elevating Human-Performed Caregiver And Volunteer Work In An Era Of Ai-Robotic Technologies, Hilary G. Escajeda
Called To Serve: Elevating Human-Performed Caregiver And Volunteer Work In An Era Of Ai-Robotic Technologies, Hilary G. Escajeda
Journal Articles
Although the status quo of the traditional female caregiver has managed to muddle forward, it may begin to unwind as increasingly capable technologies dislodge humans from full-time employment and compel a redefinition of valuable work. Given this backdrop, this Essay seeks to open a dialogue for developing thoughtful, modem tax policies. Part I outlines the vocational endeavors of historically female community members who serve as caregivers and social volunteers. Next, Part II summarizes the economic value of volunteer and caregiver services. Part III examines whether tax policies should adopt a more expansive definition of beneficial occupations, as artificial intelligence (AI) …
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
Who Wins Residential Property Tax Appeals?, Randall K. Johnson
Journal Articles
This article explains who wins residential property tax appeals in Cook County, Illinois. It does so by collecting and combining public sector data, which has been recently released by the Cook County Assessor. The article then uses this data to compute three statistics. Lastly, it contextualizes each statistic in order to determine if some townships, or groups of townships, win more appeals than expected
Who’S Afraid Of The Big Bad Tax-Free Liquidating Distribution? Ideological Debates On Taxation And The Repeal Of General Utilities, Martin Edwards
Who’S Afraid Of The Big Bad Tax-Free Liquidating Distribution? Ideological Debates On Taxation And The Repeal Of General Utilities, Martin Edwards
Journal Articles
The General Utilities doctrine, named for the 1935 Supreme Court decision allowing a corporation to distribute appreciated assets to shareholders without reporting a taxable gain, was once known as one of seven fundamental principles of American corporate taxation. The doctrine’s popularity reached its peak in 1954, when Congress formally incorporated it into the Internal Revenue Code. Despite this esteemed position among tax-law doctrines, General Utilities was routinely criticized because, among other things, it allowed a situational (and arbitrary) reprieve from “double taxation” of corporate income. Corporate income is functionally taxed twice in the sense that the corporation owes tax on …
How Tax Increment Financing (Tif) Districts Correlate With Taxable Properties, Randall K. Johnson
How Tax Increment Financing (Tif) Districts Correlate With Taxable Properties, Randall K. Johnson
Journal Articles
TIF literature does not answer a basic question:Does this economic development tool positively correlate with expanded tax bases? The question is important because it avoids the difficult issue of causation, while also yielding insight into the nature of the relationship between TIF and expanded tax bases. As a result, this Article answers the question for suburban Cook County, Illinois.