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Full-Text Articles in Law
Tax Benefits, Higher Education And Race: A Gift Tax Proposal For Direct Tuition Payments, Bridget J. Crawford, Wendy C. Gerzog
Tax Benefits, Higher Education And Race: A Gift Tax Proposal For Direct Tuition Payments, Bridget J. Crawford, Wendy C. Gerzog
Elisabeth Haub School of Law Faculty Publications
This Article combines three topics--taxes, higher education, and race--to evaluate the tax system's role in exacerbating racial inequalities. Part II frames the discussion with a brief overview of the economics of higher education: how much it costs, how much debt the average student incurs to afford it, and how that debt burden varies by race. Part III describes the major income and wealth transfer tax benefits for higher education, including I.R.C. § 2503(e)'s exclusion of direct tuition payments from gift tax. Part IV demonstrates how this gift tax exclusion disproportionately benefits white families already more likely to avail themselves …
Talking About Black Lives Matter And #Metoo, Bridget J. Crawford, Linda S. Greene, Lolita Buckner Inniss, Mehrsa Baradaran, Noa Ben-Asher, I. Bennett Capers, Osamudia R. James, Keisha Lindsay
Talking About Black Lives Matter And #Metoo, Bridget J. Crawford, Linda S. Greene, Lolita Buckner Inniss, Mehrsa Baradaran, Noa Ben-Asher, I. Bennett Capers, Osamudia R. James, Keisha Lindsay
Elisabeth Haub School of Law Faculty Publications
This essay explores the apparent differences and similarities between the Black Lives Matter and the #MeToo movements. In April 2019, the Wisconsin Journal of Gender, Law and Society hosted a symposium entitled “Race-Ing Justice, En-Gendering Power: Black Lives Matter and the Role of Intersectional Legal Analysis in the Twenty-First Century.” That program facilitated examination of the historical antecedents, cultural contexts, methods, and goals of these linked equality movements. Conversations continued among the symposium participants long after the end of the official program. In this essay, the symposium’s speakers memorialize their robust conversations and also dive more deeply into the phenomena, …
The Paradox Of Race-Conscious Labels, Leslie Y. Garfield
The Paradox Of Race-Conscious Labels, Leslie Y. Garfield
Elisabeth Haub School of Law Faculty Publications
Labeling affirmative action laws with integrity is a hopelessly paradoxical pursuit. This article illustrates the consequences of such a pursuit. Section I traces the origins of the Top Ten Percent Law, which arose as a legislative protest to the Fifth Circuit's rejection of the use of race in admissions decisions. This section provides an in-depth understanding of the Top Ten Percent Law and concludes with a detailed analysis of the Fisher decision. Section II supplies an explanation of the majority's conclusion to treat the Top Ten Percent Law as race-neutral and provides detailed support for Justice Ginsburg's affirmation that the …