Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Constitutional Law (3)
- Civil Rights and Discrimination (2)
- Health Law and Policy (2)
- Law and Gender (2)
- Law and Society (2)
-
- Legal History (2)
- Tax Law (2)
- Taxation-Federal (2)
- Accounting Law (1)
- Administrative Law (1)
- Bioethics and Medical Ethics (1)
- Business (1)
- Disaster Law (1)
- Elder Law (1)
- Environmental Law (1)
- Evidence (1)
- Family Law (1)
- International Business (1)
- Law Enforcement and Corrections (1)
- Medicine and Health Sciences (1)
- National Security Law (1)
- Religion Law (1)
- Sexuality and the Law (1)
- Taxation (1)
- Taxation-Transnational (1)
- Keyword
-
- Abortion (1)
- Adult guardianship (1)
- COVID (1)
- Constitutional memory (1)
- Consumption tax (1)
-
- Corporate income tax (1)
- Credit VAT (1)
- Crisis standards of care (1)
- Cyber (1)
- Disaster planning (1)
- Disaster relief (1)
- Feminist constitutionalism (1)
- Gender affirming care (1)
- Global minimum tax (1)
- Health care (1)
- Homeland security (1)
- Income tax (1)
- International taxation (1)
- Pediatric behavioral health (1)
- Realized income (1)
- Repatriation tax (1)
- Reproductive rights (1)
- Sixteenth amendment (1)
- Subtraction VAT (1)
- Unrealized gains (1)
- Unrealized income (1)
- VAT (1)
- Women's rights (1)
- Publication
- Publication Type
Articles 1 - 30 of 55
Full-Text Articles in Law
Brief Of Amicus Curiae Tax Professors In Support Of Respondent In Moore V. United States, Donald B. Tobin, Ellen P. Aprill
Brief Of Amicus Curiae Tax Professors In Support Of Respondent In Moore V. United States, Donald B. Tobin, Ellen P. Aprill
Faculty Scholarship
Petitioners in Moore v. United States have argued to the Supreme Court that the word “incomes” in the Sixteenth Amendment authorizes only the taxation of “realized” income. Thus, they assert, a repatriation tax (referred to as MRT) in the Tax Cuts and Jobs Act is invalid because it taxes unrealized gains. While other briefs in the case explain that, as properly understood, the tax at issue taxes only realized gains, this brief counters the petitioners’ Sixteenth Amendment argument. It explains that economists, accountants, and lawyers in the early twentieth century all defined income in broad terms, embracing the definition of …
Mid-Atlantic Ethics Committee Newsletter, Fall 2023
Mid-Atlantic Ethics Committee Newsletter, Fall 2023
Mid-Atlantic Ethics Committee Newsletter
No abstract provided.
Center For Health & Homeland Security Newsletter, Spring 2023
Center For Health & Homeland Security Newsletter, Spring 2023
Newsletter
No abstract provided.
The Unfinished Masterpiece: Compulsion And The Evolving Jurisprudence Over Free Speech, Jonathan Turley
The Unfinished Masterpiece: Compulsion And The Evolving Jurisprudence Over Free Speech, Jonathan Turley
Maryland Law Review
No abstract provided.
Guilty Minds, Michael Serota
“I Shall Not Forget Or Entirely Forsake Politics On The Bench”: Abraham Lincoln, Dred Scott, And The Political Culture Of The Judiciary In The 1850s, Rachel A. Shelden
“I Shall Not Forget Or Entirely Forsake Politics On The Bench”: Abraham Lincoln, Dred Scott, And The Political Culture Of The Judiciary In The 1850s, Rachel A. Shelden
Maryland Law Review
No abstract provided.
Douglass, Lincoln, And Douglas Before Dred Scott: A Few Thoughts On Freedom, Equality, And Affirmative Action, Henry L. Chambers, Jr.
Douglass, Lincoln, And Douglas Before Dred Scott: A Few Thoughts On Freedom, Equality, And Affirmative Action, Henry L. Chambers, Jr.
Maryland Law Review
No abstract provided.
Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg
Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg
Faculty Scholarship
The U.S. federal government raises tax revenue almost exclusively through income taxes, both corporate and individual, whereas its trading partners and competitors rely for their national revenue on both income taxes and “destination-based” value added taxes (VATs), which are not imposed on exports but are imposed on imports. As a result, U.S. corporations, which are subject to U.S. corporate income tax, may be at a serious trade disadvantage to competitor non-U.S. corporations with respect to both U.S. domestic sales and foreign sales, if the U.S. corporate income tax exceeds the foreign country’s income tax imposed on those competitors.
The Biden …
Precedent, Reliance, And Morality At The End Of Roe V. Wade, Max Stearns
Precedent, Reliance, And Morality At The End Of Roe V. Wade, Max Stearns
Maryland Law Review Online
No abstract provided.
Agendia, Inc. V. Becerra: Imposing A Dangerous Assumption Of Unworthiness To Local Coverage Determination, Yifan Wang
Agendia, Inc. V. Becerra: Imposing A Dangerous Assumption Of Unworthiness To Local Coverage Determination, Yifan Wang
Journal of Health Care Law and Policy
No abstract provided.
Against Silence: Why Doctors Are Obligated To Provide Abortion Information, Michelle Oberman
Against Silence: Why Doctors Are Obligated To Provide Abortion Information, Michelle Oberman
Journal of Health Care Law and Policy
No abstract provided.
Revamping Part 2: An Analysis Of Revisions To The Federal Substance Use Disorder Treatment Confidentiality Regulations, Michelle Rackish
Revamping Part 2: An Analysis Of Revisions To The Federal Substance Use Disorder Treatment Confidentiality Regulations, Michelle Rackish
Journal of Health Care Law and Policy
No abstract provided.
A Phoenix From The Ashes: Reproductive Justice In A World Without Roe, Kimberly Mutcherson
A Phoenix From The Ashes: Reproductive Justice In A World Without Roe, Kimberly Mutcherson
Journal of Health Care Law and Policy
No abstract provided.
Situating Dobbs, Paula A. Monopoli
Situating Dobbs, Paula A. Monopoli
Faculty Scholarship
The recent decision in Dobbs v. Jackson Women’s Health has been characterized as an outlier because its effect is to erase a previously recognized constitutional right. This paper situates Dobbs in a broader feminist constitutional history. It asks if this retrenchment is really such a unique turn in American jurisprudence when it comes to protections or “rights” that matter most to women’s lived experience. The paper argues that if one opens the aperture of constitutional history to embrace a more capacious view of rights, those afforded to women have often been eroded or erased by state legislatures, Congress, and courts. …
Environmental Evidence, Seema Kakade
Environmental Evidence, Seema Kakade
Faculty Scholarship
The voices of impacted people are some of the most important when trying to make improvements to social justice in a variety of contexts, including, criminal policing, housing, and health care. After all, the people with on the ground experience know what is likely to truly effectuate change in their community, and what is not. Yet, such lived experience is also often significantly lacking and undermined in law and policy. People with lived experience tend to be seen as both community experts with valuable knowledge, as well as non-experts with little valuable knowledge. This Article explores the lived experience with …
Federalism And The Right To Travel: Medical Aid In Dying And Abortion, Leslie Francis, John Francis
Federalism And The Right To Travel: Medical Aid In Dying And Abortion, Leslie Francis, John Francis
Journal of Health Care Law and Policy
No abstract provided.
Preventing Eviction And Housing Loss: Taking Advantage Of A One Health Approach And The Human-Companion Animal Bond, Andrea Uhlig, William Bellamy, Megan Amos, Donna Bernstein, Jennifer Brause, Erin Morin, Anne Corrigan, Frank Curriero, Paul Locke
Preventing Eviction And Housing Loss: Taking Advantage Of A One Health Approach And The Human-Companion Animal Bond, Andrea Uhlig, William Bellamy, Megan Amos, Donna Bernstein, Jennifer Brause, Erin Morin, Anne Corrigan, Frank Curriero, Paul Locke
Journal of Health Care Law and Policy
No abstract provided.
If A Social Media Platform Was An Intersection, Should Contract Law Or Free Speech Have The Right-Of-Way With Respect To User Content?, Jason R. Hildebrand
If A Social Media Platform Was An Intersection, Should Contract Law Or Free Speech Have The Right-Of-Way With Respect To User Content?, Jason R. Hildebrand
Journal of Business & Technology Law
No abstract provided.
High Time For Change: How Federal Cannabis Prohibition Dooms The Legal Cannabis Industry, Abraham Kruger
High Time For Change: How Federal Cannabis Prohibition Dooms The Legal Cannabis Industry, Abraham Kruger
Journal of Business & Technology Law
No abstract provided.
Dobbs, Abortion Laws, And In Vitro Fertilization, Kerry Lynn Macintosh
Dobbs, Abortion Laws, And In Vitro Fertilization, Kerry Lynn Macintosh
Journal of Health Care Law and Policy
No abstract provided.
The New Normal: Regulatory Dysfunction As Policymaking, Ming Hsu Chen, Daimeon Shanks
The New Normal: Regulatory Dysfunction As Policymaking, Ming Hsu Chen, Daimeon Shanks
Maryland Law Review
No abstract provided.
The Democratic Imperative To Make Margins Matter, Daniel Wodak
The Democratic Imperative To Make Margins Matter, Daniel Wodak
Maryland Law Review
No abstract provided.
West Virginia V. Epa: Majorly Questioning Administrative Agency Action & Authority, Halina R. Bereday
West Virginia V. Epa: Majorly Questioning Administrative Agency Action & Authority, Halina R. Bereday
Maryland Law Review
No abstract provided.
Kennedy V. Bremerton School District: Throwing A Red Flag For The Public-Employee Speech Arena To Challenge The Court’S Hail Mary, Isabella Henry
Kennedy V. Bremerton School District: Throwing A Red Flag For The Public-Employee Speech Arena To Challenge The Court’S Hail Mary, Isabella Henry
Maryland Law Review
No abstract provided.
State V. Matthews: Maryland Fails To Measure Up To Its New Expert Testimony Standard, Thomas Kiley
State V. Matthews: Maryland Fails To Measure Up To Its New Expert Testimony Standard, Thomas Kiley
Maryland Law Review
No abstract provided.
Who Are The True Heirs Of Lincoln And Douglas?, Rogers M. Smith
Who Are The True Heirs Of Lincoln And Douglas?, Rogers M. Smith
Maryland Law Review
No abstract provided.
Frederick Douglass As Constitutionalist, Jack M. Balkin, Sanford Levinson
Frederick Douglass As Constitutionalist, Jack M. Balkin, Sanford Levinson
Maryland Law Review
No abstract provided.
Lincoln, Douglass, Fugitive Slave Law, And Constitutional Evil, Robinson Woodward-Burns
Lincoln, Douglass, Fugitive Slave Law, And Constitutional Evil, Robinson Woodward-Burns
Maryland Law Review
No abstract provided.