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Tax Law

Southern Methodist University

SMU Law Review

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Articles 1 - 3 of 3

Full-Text Articles in Law

Taxing Employers For Imposing Mandatory Arbitration, Class Action Waiver, And Nondisclosure Of Dispute Provisions, Rebecca N. Morrow Jan 2021

Taxing Employers For Imposing Mandatory Arbitration, Class Action Waiver, And Nondisclosure Of Dispute Provisions, Rebecca N. Morrow

SMU Law Review

Employers impose coercive dispute resolution terms on their employees more frequently, more broadly, and with greater legal success than ever before. Recent survey data indicates that mandatory employment arbitration provisions bind more than 60 million American workers—over half of the U.S. private-sector nonunion workforce. Employment class action waivers bind nearly 25 million American workers. In 2018, the Supreme Court held 5–4 that mandatory arbitration provisions and class action waivers imposed by employers on their employees do not violate the National Labor Relations Act. These terms prohibit employees from exposing employer wrongdoing in open court, bar employees with valid wage and …


Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson Jan 2019

Taxing Trades: Proposals To Keep Moneyball Out Of Tax Law, Cody Wilson

SMU Law Review

No abstract provided.


Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green Jan 2017

Taxing Prizes And Awards: Proposed Amendments To Section 74 To Treat Meritorious Achievements Equitably, Tayler Green

SMU Law Review

No abstract provided.