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A Study Of Tax Lawyers Discussing Duties, Michelle M. Kwon, Michael Hatfield Jan 2022

A Study Of Tax Lawyers Discussing Duties, Michelle M. Kwon, Michael Hatfield

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This Article reports the first qualitative empirical study of U.S. tax lawyers. We interviewed women lawyers who were tax planning specialists. Though this is the first such study of U.S. tax lawyers, this methodology has been used often to study the professional ethics of other tax practitioners around the world. We had three research questions that we sought to answer through dynamic conversations on topics such as the distinctions between good and bad tax plans and good and bad tax lawyers and also the joys and stresses of tax practice. Our first research question was as to the make-up of …


Pulling The Wrong Lever Opens A Trap Door: Using Taxes To Fight The Opioid Epidemic, Michelle M. Kwon Jan 2021

Pulling The Wrong Lever Opens A Trap Door: Using Taxes To Fight The Opioid Epidemic, Michelle M. Kwon

Scholarly Works

By the late 1990s, a cultural shift that helped to normalize prescription opioid use was underway in the United States. Pharmaceutical companies, regulators, and prescribers were among the intentional or unwitting change agents in this cultural revolution. Between 1999 and 2010, the number of opioid prescriptions written in the United States increased by 300%. 1 Between 1999 and 2015, the number of opioid-related deaths quadrupled2 Like a prescribed wildland burn that grows out of control, America's dependence on prescription opioids has become overpowering and uncontainable. The opioid epidemic has taken an obvious human toll. It has also exacted a charge …