Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
- File Type
Articles 1 - 4 of 4
Full-Text Articles in Tax Law
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
The Intersection Of Tax And Bankruptcy: The Mccoy Rule, John Ferguson
John Ferguson
No abstract provided.
The De-Gentrification Of New Markets Tax Credits, Roger M. Groves
The De-Gentrification Of New Markets Tax Credits, Roger M. Groves
ExpressO
This article provides the most comprehensive analysis to date of the New Markets Tax Credits program established by Congress. The purpose of the NMTCs is to use tax credits as incentives for investors to provide equity funds into low income areas. The article reveals that over $2 billion of federal tax subsidies that have been allocated to gentrified projects for the wealthy, rather than the intended beneficiaries – low income residents in the urban core – as Congress intended. The article proposes amendments to the statute and regulations to close unintended loopholes.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.