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Full-Text Articles in Law

Capitalism And The Tax System: A Search For Social Justice, Beverly I. Moran Jan 2008

Capitalism And The Tax System: A Search For Social Justice, Beverly I. Moran

Vanderbilt Law School Faculty Publications

America is a country founded on ideas. The Enlightenment was one set of ideas that attended our birth and one Enlightenment belief as strong today as during the revolution is our faith in capitalism and the protection of private property. Yet, the United States tax system manages to violate fundamental capitalist principles as outlined in the extensive writings of Adam Smith - the father of capitalism. Comparing Smith's vision to the current United States tax system reveals many important inconsistencies, particularly the current penchant for simultaneously taxing wages while exempting (or delaying) taxes on wealth and wealth appreciation. The article ...


Race And Wealth Disparity: The Role Of Law And The Legal System, Beverly I. Moran, Stephanie M. Wildman Jan 2007

Race And Wealth Disparity: The Role Of Law And The Legal System, Beverly I. Moran, Stephanie M. Wildman

Vanderbilt Law School Faculty Publications

Many believe that the legal system has achieved racial neutrality because statutes and regulations do not mention race. They do not view law and the legal system as one way that American society polices race and wealth disparities. Because American law seems removed from race and wealth concerns, legal workers see no place for such considerations in their education or practice.

Although the legal system has aspired to neutrality and equality, racialized wealth inequality has resulted and continues. This article considers the aspiration and shows how equality and neutrality can veil existing wealth inequality. Using examples from judicial decisionmaking and ...


Constructing Reality: Social Science And Race Cases, Beverly I. Moran Jan 2005

Constructing Reality: Social Science And Race Cases, Beverly I. Moran

Vanderbilt Law School Faculty Publications

Dred Scott v. Sanford, Plessy v. Ferguson, Brown v. Board of Education and Grutter v. Bollinger all demonstrate that law alone is not enough to make social change. Instead, lawyers interested in social change must understand the nature of the societies that they attempt to persuade and the language that leads judges to change their ways of thinking. In the early 21st century, the language of persuasion is often the language of social science.


United States' Trade Policy And The Exportation Of United States' Culture, Beverly I. Moran Jan 2004

United States' Trade Policy And The Exportation Of United States' Culture, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The United States Trade Representative and the policies that he (or she) attempt to impose on our trading partners have the serious and perhaps unintended effect of destroying local culture particularly in the area of film production.


Trapped By A Paradox: Speculations On Why Female Law Professors Find It Hard To Fit Into Law School Cultures, Beverly I. Moran Jan 2002

Trapped By A Paradox: Speculations On Why Female Law Professors Find It Hard To Fit Into Law School Cultures, Beverly I. Moran

Vanderbilt Law School Faculty Publications

Feminist psychologists postulate that women are more people focused than men and therefore less likely to be attracted to rule oriented cultures that do not take into account personal differences and needs. This work postulates that the opposite is true of males and females who are attracted to law school teaching. Instead of rule oriented men and people oriented women, the legal academy is populated by women who believe that rules are meant to protect the weak against the tyranny of the strong and who then find themselves in "female" cultures ruled by men.


Homogenized Law: Can The United States Learn From African Mistakes?, Beverly I. Moran Jan 2001

Homogenized Law: Can The United States Learn From African Mistakes?, Beverly I. Moran

Vanderbilt Law School Faculty Publications

For the last fifty years we have seen an outflow of United States laws to developing countries. This legal outflow has caused problems of enforcement in societies that do not share the values, needs or concerns of the law producing state. Using law reform in Eritrea as a case study, the article asks what will happen in the United States when we become the recipient, rather than the exporter, of maladapted laws that serve the purpose of others instead of serving the unique needs of the United States and its economy.


Bibliography Of Tax Articles In High Prestige Non-Specialized Law Journals: A Comparison Of Australia, Britain, Canada And The United States 1954-2001, Beverly I. Moran Jan 2001

Bibliography Of Tax Articles In High Prestige Non-Specialized Law Journals: A Comparison Of Australia, Britain, Canada And The United States 1954-2001, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The bibliography surveys all tax articles (but not Notes) from 1954 to 2001 in high prestige law journals in the United States, United Kingdom, Australia and Canada. The bibliography compares number of articles produced in each country and also shows what areas of interest dominate in each market. For example, Canadian journal produce more scholarship on Comparative Taxation while Australian journals are more likely to publish in the area of Evasion and Avoidance.


Setting An Agenda For A Study Of Tax And Black Culture, Beverly I. Moran Jan 1999

Setting An Agenda For A Study Of Tax And Black Culture, Beverly I. Moran

Vanderbilt Law School Faculty Publications

At present the Internal Revenue Code unthinkingly reflects many aspects of white culture including historical opportunities that whites have received for wealth building and marriage. In order for the federal tax laws to tax fairly all cultures within the purview of taxation must also find their values reflected. The article sets out how the tax laws might begin to incorporate black culture.


Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran Jan 1998

Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The politics behind tax legislation are explored in order to demonstrate that, rather than being surprising or unexpected, it is easily predictable that federal tax laws would favor whites over blacks.


The Elephant And The Four Blind Men: The Burger Court And Its Federal Tax Decisions, Beverly I. Moran, Daniel M. Schneider Jan 1996

The Elephant And The Four Blind Men: The Burger Court And Its Federal Tax Decisions, Beverly I. Moran, Daniel M. Schneider

Vanderbilt Law School Faculty Publications

All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that courts do not distinguish between legislative and interpretive regulations, the Burger Court did give greater deference to legislative regulations. Further, despite some Justices antipathy to legislative history, the Burger Court relied heavily on legislative histories in making its decisions. In addition, the widely held view that the Court eschews tax controversies was found false when compared to other business areas.


A Black Critique Of The Internal Revenue Code, Beverly I. Moran, William Whitford Jan 1996

A Black Critique Of The Internal Revenue Code, Beverly I. Moran, William Whitford

Vanderbilt Law School Faculty Publications

Using Census data and the Survey of Income Program participation (SIPP), the authors use social science methodology to show that blacks pay more federal income tax than whites at the same income levels.


Minority Law Teachers Conference, Beverly I. Moran Jan 1991

Minority Law Teachers Conference, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The 1990 Minority Law Teachers Conference was dedicated to expanding the number of minorities in law teaching. To this end, the volume addresses a wide variety of concerns for new and veteran teachers including: teaching, scholarship, service, diversity and recruitment. The volume remains one of the most comprehensive statements of minority law professors about their role in the academy.


Quantum Leap: A Black Woman Uses Legal Education To Obtain Her Honorary White Pass, Beverly I. Moran Jan 1991

Quantum Leap: A Black Woman Uses Legal Education To Obtain Her Honorary White Pass, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The nature of privilege is that it is hidden from those who possess it even more than it is hidden from those who lack privilege. Privilege's invisibility to its owner makes privilege difficult to both identify and fight.


Stargazing: The Alternative Minimum Tax For Individuals And Future Tax Reform, Beverly I. Moran Jan 1990

Stargazing: The Alternative Minimum Tax For Individuals And Future Tax Reform, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The article uses the provisions of the Alternative Minimum Tax in an attempt to predict the course of future tax reform.


Welcome To The Funhouse: The Incredible Maze Of Modern Divorce Taxation, Beverly I. Moran Jan 1989

Welcome To The Funhouse: The Incredible Maze Of Modern Divorce Taxation, Beverly I. Moran

Vanderbilt Law School Faculty Publications

Using legislative histories the article shows how the incidence of taxation began to fall more heavily on women in the context of divorce as women's social and political status rose during World War II and that this trend continued through several sets of divorce tax reform.