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Articles 1 - 3 of 3
Full-Text Articles in Public Interest
Constructive Taxation: How Filing Requirements Turn Tax Benefits Into De Facto Taxes, Orli Oren-Kolbinger
Constructive Taxation: How Filing Requirements Turn Tax Benefits Into De Facto Taxes, Orli Oren-Kolbinger
FIU Law Review
Constructive taxation reveals a mismatch between the redistributive objectives Congress claims to pursue and how tax administration is carried out. Procedural barriers allocate benefits through bureaucratic processes rather than on the basis of need or eligibility, reflecting implicit judgments about who deserves them. Low-income households must still file, even when the government already has the necessary information to determine eligibility. Examining this through Congress’s taxing and spending powers, the Article shows that refundable credits function as tax expenditures, using the tax code to deliver benefits while creating administrative burdens that resemble economic penalties. When procedural barriers prevent eligible taxpayers from …
Let’S Talk About The Biological Reality Of Sex, Baby, John Parsi
Let’S Talk About The Biological Reality Of Sex, Baby, John Parsi
FIU Law Review
Sex is at the very core of individual identity. It affects the conception of the self and the way others view the individual. Every day, one’s sex may open and close doors, access to communities, and opportunities. Laws that define sex may affirm scientific knowledge and protect people, or threaten to unravel the facts and the reality of sex. A deep unmooring of sex is underway, and this Article aims to halt it. On day one of the current presidential term, January 20, 2025, President Trump signed an Executive Order on “Defending Women from Gender Ideology Extremism and Restoring Biological …
Race, Reparative Justice, And Climate Change-Related Migration, Monica Visalam Iyer
Race, Reparative Justice, And Climate Change-Related Migration, Monica Visalam Iyer
FIU Law Review
The question of how to appropriately respond to migration linked to climate change is increasingly being debated in academia, in government and policy circles, and, crucially, in international legal and climate policy forums. These debates often center on data and on understanding the true numbers of people who might migrate in the context of climate change, and how much of this migration can accurately be linked to climate change, or on the security and logistical concerns associated with responding to this “challenge,” or on the appropriate legal box into which people migrating in this context can be shoved. Too often, …