Tax Law Commons^™

Too Much, Too Little, Or Just Right? Beyond The Perception (Or Reality) Of Law School Rigor In Teaching Undergraduate Copyright Law

Journal of Legal Studies in Business

No abstract provided.

Getting To Know Tax Law: A Conversation With Professors And Practitioners, Tax Law Society, Luís C. Calderón Gómez, Young Ran (Christine) Kim, Edward A. Zelinsky, Michael Madigan

2025–2026 Flyers

No abstract provided.

Inequality By Unnatural Selection: The Impact Of Tax Code Bias On The Racial Wealth Gap, Phyllis C. Tate

Kentucky Law Journal

No abstract provided.

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

The Forgotten Weapon: Section 891 And The Origins Of U.S. Retaliatory Tax Policy, Reuven S. Avi-Yonah, Gianluca Mazzoni

Articles

The original version of the One Big Beautiful Bill Act (P.L. 119-21) included section 899, which would have imposed retaliatory taxes on individuals and corporations from countries that apply “discriminatory or extraterritorial” taxes to U.S. corporations, defined specifically to include digital services taxes and the undertaxed profits rule of pillar 2.

However, on June 26 Treasury Secretary Scott Bessent announced that a compromise was reached on the UTPR, and as a result, section 899 was removed from the OBBBA. Now that section 899 is gone, section 891 is the most important part of the United States’ legislative armory against “discriminatory …

Living Property, Joseph William Singer

Seattle University Law Review

The Supreme Court has increasingly defined property rights that are per se exempt from regulation in the absence of compensation, most recently in Cedar Point Nursery v. Hassid (2021) and Tyler v. Hennepin County (2023). The Court claims that it can identify property rights that are categorically protected from regulation by reference to history, tradition, and precedent. Yet this approach is oddly ahistorical; it is inconsistent with the fact that property law changed dramatically over U.S. history, as well as varying tremendously among the states. It is also inconsistent with the historical context of the Founding era. At that time, …

Table Of Contents

Seattle University Law Review

Table of Contents

Redefining Section 230 Immunity, Lucas Dini

Seattle University Law Review

Section 230 of the Communications Decency Act has provided broad immunity to online platforms for third-party content which was the foundation for the internet's growth. However, the rise in the use of artificial intelligence (AI) to produce algorithms to curate content to users of online services has blurred the line between being a passive host of third party content and active editorial control. This Note examines the legal, policy, and constitutional implications of applying Section 230 immunity to platforms that use AI to curate and promote third-party content. This analysis argues that algorithmic promotion of third-party content constitutes a platform's …

Overcrowding The System: Rethinking Juvenile Justice In Washington State, Mckenna White

Seattle University Law Review

The recent crisis at Green Hill School highlights the detrimental consequences of severe overcrowding in Washington State’s Juvenile Rehabilitation system—a problem exacerbated by the implementation of the JR to 25 legislation. This Note argues that the juvenile rehabilitation system, which is currently struggling to manage a wide age range of offenders, necessitates a fundamental rethinking of juvenile justice practices. By examining neurological research indicating continued brain development into the mid-twenties, along with the high prevalence of trauma among justice-involved youth, this Note proposes the creation of a dedicated third system of care within the Department of Children, Youth, and Families …

“A Plain Denial”: Reclaiming Equal Protection In American Juvenile Law, Addie C. Rolnick, David S. Tanenhaus, Justin Iverson, Danielle L. Silvestri

Seattle University Law Review

Juvenile courts are based on the premise that children are different from adults and should therefore be treated differently. Children may be treated more informally by courts, punished for different purposes, and brought before the court for different behaviors. Since In re Gault, the Supreme Court has been clear that there are limits to how different juvenile courts can be. Juveniles are entitled to many of the same procedural protections as adult criminal defendants, although the Court has preserved some procedural differences where it has determined that their benefit is outweighed by the need to preserve the informality, flexibility, …

Neurodiversity In The Courtroom: Expanding Jury Service Accessibility Beyond Physical Disability, Samantha L. Mabe

Seattle University Law Review

The Americans with Disabilities Act has required equal access to jury service for decades; however, efforts to accommodate jurors with disabilities have been slow to develop beyond some minor accommodations for physical disabilities. While neurodivergent people frequently struggle to navigate a world catered toward neurotypical people, jury service remains inaccessible for many neurodivergent people who need accommodations to attend trial and engage in jury deliberations. If courts and advocates do not consider how to develop accommodations to secure the service of neurodivergent jurors, they will miss out on the unique skillsets that neurodivergent people can bring to resolving disputes.

Disabled …

Mandating Fluoride: A Constitutional Exercise Of Police Power, Anita Jahangiri

Seattle University Law Review

This Note addresses the ongoing debate over fluoridation: the regulation of fluoride levels in public water systems. Extensive research indicates fluoridation, when regulated at the recommended concentration, is both safe and highly effective in preventing dental caries. Better known as cavities, dental caries is a preventable yet widespread health issue that disproportionately affects low-income populations. Reducing dental health disparities among economic classes is a pressing public health issue. Fluoridation is not merely a policy option, but a critical, proven tool to address such disparities and uphold the collective welfare of Washingtonians. This Note focuses on fluoridation as a public health …

Addressing The Root Of Housing Insecurity: Washington Should Divest From “Crime-Free” Housing Programs, Sarah Cerdena

Seattle University Law Review

Crime-Free Rental Housing Properties (CFRHPs) have proven to be an ineffective and inequitable approach to public safety. Often, tenants in these properties are evicted—at times, extrajudicially—as a result of conduct that does not rise to violations of their lease provisions, much less criminal behavior. By placing extraordinary power in the hands of local law enforcement to carry out these ordinances, CFRHPs predictably pose significant harm to Black and Latinx communities, survivors of domestic violence, disabled tenants, and low-income tenants generally. Recently, the Washington State Supreme Court grappled with the tensions arising between CFRHPs and the enforcement of Washington landlord-tenant law. …

Volume 49 Masthead

Seattle University Law Review

Volume 49 Masthead

Esg Investing Breaches Erisa Fiduciary Duties? A Closer Look At Spence V. American Airlines, Inc., Eric Chin-Ru Chang

Seattle University Law Review

In Spence v. American Airlines, Inc., the U.S. District Court for the Northern District of Texas found that American Airlines breached its fiduciary duties due to BlackRock’s ESG investing practices. Contrary to some reports suggesting that the ruling prohibits ESG investing under ERISA, a closer look at the ruling shows that the court only targeted American Airlines’ failure to manage conflicts of interest appropriately, rather than the legality of ESG investing itself. In light of the intensifying ESG backlash in the United States, this Article cautions against further restrictive measures on ESG investing. Such measures would exacerbate the widening …

The Roots Of Credit Inequality, Andrea Freeman

Seattle University Law Review

Debt oppression began before the United States became a country. Settlers enslaved Africans and Indigenous people, treating them as property that they could buy and sell for their economic and personal benefit. When enslavement became illegal, new economic systems and laws that included sharecropping, Black Codes, and Jim Crow kept Black people in servitude. Laws that prohibited enslaved people from owning property or selling goods to white people evolved into restrictions on Black people’s occupations and market participation, both formal and informal. When Black entrepreneurs overcame these obstacles and built wealth within Black business enclaves, white people enforced their racist …

A Core Proposal For Budget Caring - Will The E.U. Adopt A Progressive Corporate Tax?, Domenico Imparato, Reuven S. Avi-Yonah

Articles

On 16 July 2025, the European Commission unveiled its proposed EU budget for the 2028–2034 period, representing a nearly EUR two trillion fiscal commitment for the bloc’s taxpayers – both individual and corporate. As leaked by some media outlets in the days leading up to the official announcement, the EU budget would introduce a new mechanism known as the ‘Corporate Resource for Europe’ (CORE). In the Commission’s proposal, CORE is described as a ‘financial contribution’ from the corporate sector, intended to become part of the European Union’s system of own resources. In practical terms, however, it would function as a …

Carbon Farming As Current Use: Proposed Amendments To The New York State Agricultural Assessment Program To Mitigate Climate Change, Jack Hornickel

Pace Environmental Law Review

This article proposes a new financial incentive for mitigating climate change by integrating the natural carbon cycle into agricultural production. The proposal is based on existing New York State programs and is consistent with the state’s climate change policy that has developed over the previous decade. While carbon credits may be familiar to many of the readers, treating carbon as a commodity subjects the associated financial models to global market forces governing goods and services. Alternatively, accounting for the carbon sequestering capacity of different soil types, amendments should be made to the agricultural assessment program to better reflect the carbon …

Why Aviation Fuel Remains Untaxed: Legal Barriers To Aviation Fuel Taxation, Giedre Lideikyte Huber

Pace Environmental Law Review

Aviation fuel remains largely untaxed worldwide, despite the sector’s growing contribution to global greenhouse gas emissions. This article examines the legal foundations of this exemption and argues that it results less from fiscal necessity than from historical international law and institutional inertia. The Chicago Convention (1944), subsequent ICAO policy instruments, and a dense network of air service agreements have collectively constrained states’ ability to tax aviation fuel, a stance reinforced by the delegation of aviation emissions to ICAO under the Kyoto Protocol. A comparative analysis of the European Union, Switzerland, and the United States shows that domestic frameworks replicate these …

Enumerating Environmental Exemptions In Section 501(C)(3), Samuel D. Brunson

Pace Environmental Law Review

Tens of thousands environmental charities operate with the United States. These charities operate to “preserve, protect, and improve the environment.” Roughly half of the revenue of environmental charities is sourced directly from the public. These public donations depend, at least in part, on the organizations’ tax-exempt status, which allows donors to deduct their donations for tax purposes. Because donors take into account the after-tax cost of their donations, an environmental charity’s tax exemption encourages donors to donate more than they would if the charity lacked a tax exemption. However, an environmental organization’s tax-exempt status is tenuous and contingent on agency …

Environmental Tax Incentives: Lessons From The U.S. Inflation Reduction Act (So Far), Genevieve A. Tokić

Pace Environmental Law Review

In 2022, the United States enacted the Inflation Reduction Act (“IRA”), which President Biden touted as the most significant action the U.S. Congress has ever taken on clean energy and climate change. It is the primary governmental effort taken to date in furtherance of the United States’s commitments to reduce greenhouse gas emissions (“GHGs”) under the Paris Climate Agreement. The primary tools used by the IRA are tax incentives, implemented through changes to the Tax Code that expand existing tax credits and, in some cases, create new ones. An additional important feature of the IRA is the introduction of a …

Air Source And Ground Source Heat Pumps: A Comparison And Analysis Of The Effects Of U.S. Federal And New York Tax Incentives In The Adoption Of Both Systems, Samuel F. De Carvalho

Pace Environmental Law Review

Air-source and ground-source heat pumps have proven to be a valuable mechanism in reducing greenhouse gas (GHG) emissions resulting from fossil fuel-based heating and cooling systems in residences and buildings. This study offers an analysis of the potential impact of federal and state tax incentives on the adoption of ground-source heat pumps (GSHP) and air-source heat pumps (ASHP) for residential heating and cooling purposes, aiming to determine their effectiveness as climate change policy measures. This paper suggests that despite a considerable reduction in the cost of GSHPs compared to ASHPs after the application of the tax incentives, the installation of …

Understanding Output-Based Pricing Systems, Wei Cui

Pace Environmental Law Review

In recent years, Canada has implemented a distinctive carbon pricing regime, known as “output-based pricing systems” (OBPS), to incentivize emission reductions for large industrial facilities. This regime has come under heightened scrutiny as a more general carbon tax, the federal fuel charge, was cancelled in 2025 due to political controversy. However, OBPS regimes have received no prior economic analysis; commentators have mostly criticized the weakness of the emission trading markets within them. This article argues that OBPS should be viewed as primarily implementing a carbon tax with an intensity-based exemption. OBPS further introduces emissions trading into this carbon tax regime, …

Seven Ways Of Looking At The Climate Crisis, Bridget J. Crawford

Pace Environmental Law Review

This essay introduces the symposium issue of the Pace Environmental Law Review featuring seven works written in connection with the March 2025 conference on “Taxation, the Environment, and Climate Change.” This essay identifies and explores three common themes in the articles: (1) the role of taxation in environmental protection, (2) the tax law’s impact on human behavior, and (3) the optimal design for tax laws to mitigate climate change. This essay also sketches a few possible directions for future scholarship at the intersection of taxation and environmental law. It concludes by emphasizing the need for lawyers, lawmakers, policymakers, and advocates …

Death & Taxes: Preserving The Second Amendment From "Absolute Obliteration" With Congress' Powers Of Taxation?, Christian Ketter

University of Cincinnati Law Review

No abstract provided.

Tax Law Panel, Tax Law Society, Heyman Center On Corporate Governance, Business Law Society

2025–2026 Flyers

Joined By:

• Kirkland & Ellis
• Troutman Pepper Locke
• Lewis Brisbois
• Legal Services of NYC

Do Civil Penalties Punish? The Fbar Penalty And The Case For An Emboldened Excessive Fines Clause, Scott Oatkin

Cardozo Law Review

The Report of Foreign Bank and Financial Accounts (FBAR) regime authorizes the IRS to impose severe penalties—up to the greater of $100,000 or fifty percent of the account balance—for failure to report foreign bank accounts exceeding $10,000. While the Eighth Amendment protects Americans from “excessive fines,” circuit courts are split on whether the FBAR penalty constitutes a fine and is subject to constitutional scrutiny. Some courts have found that the FBAR penalty is wholly remedial and beyond the reach of the Excessive Fines Clause, but this Note argues that such an interpretation is inconsistent with the history and case law …

Gender And Tax Scholarship As Critical Method, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

Part I of this Essay offers an overview of the legal scholarship that laid the intellectual foundation for the field of gender and tax scholarship. Part II briefly recaps the organization of the symposium and the work presented. The collective work arising from the symposium reflects both the breadth and complexity of contemporary thinking on gender and taxation. In many cases, the symposium essays push the boundaries of the field in new and generative directions. Part III then turns toward the future, identifying areas of inquiry that remain underexplored, with an eye toward paths for continued research. This Essay closes …

Taxes And Tournaments, Alex Raskolnikov

Faculty Scholarship

What is the best way to reduce economic inequality? Economists, lawyers, political philosophers, and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals who have been thinking about redistribution for just as long. Commissioners of the National Football League, the National Basketball Association, the National Hockey League, and Major League Baseball, together with team owners and player unions, have been inventing and reinventing ways to redistribute resources, and they continue to do so today. The same is true of the President of National Collegiate Athletic Association, along with the heads of …

Beneficial Ownership In Domestic Tax Legislation, Some Clarity, But Far From ‘Well Established’: Hargreaves Property Holdings Ltd V Hmrc [2024] Ewca Civ 365, Vincent Ooi

Research Collection Yong Pung How School Of Law

The concept of beneficial ownership is extensively used in domestic tax legislation, but several decades ofinconsistent case law have muddied the waters as to exactly what it means. With the leading casesstopping short of the apex court, it is difficult to reconcile the cases and come up with a clear definition ofbeneficial ownership. The recent Hargreaves decision by Falk LJ (with whom Nugee and Peter JacksonLJJ agreed) represents the most structured judicial attempt to rationalise the concept to date. This notesuggests that, contrary to Falk LJ’s statement that the concept is ‘well established’, the law pre-Hargreaveswas far from clear. This …