Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Bleeding Women Dry: Tampon Taxes And Menstrual Inequity, Jorene Ooi
Northwestern University Law Review
In recent years, the problem of menstrual inequity has attracted increased attention. Most states impose a sales tax on menstrual hygiene products—a “tampon tax.” A burgeoning social movement has sought to end the tampon tax, and lawmakers have taken notice by introducing, and in some cases successfully passing, measures to repeal the tax by exempting menstrual hygiene products from the sales tax. This Note evaluates, from a tax policy standpoint, the pros and cons of repealing the tampon tax. It argues that although repeal is usually undesirable as a matter of tax design, the tax should nevertheless be repealed both …
"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene
"Our Taxes Are Too Damn High": Institutional Racism, Property Tax Assessment, And The Fair Housing Act, Bernadette Atuahene
Northwestern University Law Review
To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments from exceeding 50% of a property’s market value. Between 2009 and 2015, the City of Detroit assessed 55%–85% of its residential properties in violation of the Michigan Constitution, and these unconstitutional assessments have had dire consequences. Between 2011 and 2015, one in four Detroit properties have been foreclosed upon for nonpayment of illegally inflated property taxes. In addition to Detroit, the other two cities in Michigan’s Wayne County where African-Americans comprise 70% or more of the population—Highland Park and Inkster—have similarly experienced systemic unconstitutional assessments and unprecedented …