Law Commons^™

An Alternative Approach To The Taxation Of Employment Discrimination Recoveries Under Federal Civil Rights Statutes: Income From Human Capital, Realization, And Nonrecognition, Mary L. Heen

Law Faculty Publications

The taxation of employment discrimination recoveries under federal civil rights statutes, according to the United States Supreme Court's pronouncement in United States v. Burke, turns on whether a particular claim is sufficiently "tort-like" to warrant exclusion from income as a personal injury. In place of the "tort-like" standard, Professor Mary L Heen offers a human capital approach that she believes is both more responsive to the goals of the civil rights statutes at issue and more consistent with income tax policy.

Like personal injuries in tort, injuries caused by employment discrimination diminish an individual's human capital-they are just as surely …

Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.

Constitutional Implications Of Acquisition-Value Real Property Taxation: Assessing The Burdens On Travel And Commerce, Mary Lafrance

Scholarly Works

This article is the second in a two-part series addressing the constitutional implications of acquisition-value real property taxation. This Article addresses constitutional issues raised by systems of real property taxation that base a property owner's tax assessment not on the current value of the property but on its value on the date the taxpayer acquired it. The first Article in this series described the operation of acquisition-value systems of real property taxation such as those adopted by California in 1978 and Florida in 1992, and evaluated the equal protection challenges to the California system (“Proposition 13”) which culminated in the …