Helen Flannery (Institute for Policy Studies) & Brian Mittendorf (Ohio State; Google Scholar), Are Donor-Advised Funds Facilitating Anonymous Giving to Politically Engaged Charities?: Donor-advised funds are a prominent and rapidly growing charitable giving vehicle. As intermediaries, they serve as a layer of separation between donors and grantees, a layer that provides a significant degree of

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Laura Snyder (Stop Extraterritorial American Taxation; Association of Americans Resident Overseas), What a Decision on Affirmative Action Teaches About Taxation, 51 Rutgers L. Rec. 102 (2023): The U.S. nationality-based tax system discriminates based on nationality (or country of origin). Of all persons living outside the United States, U.S. tax rules classify them based on nationality

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Laura Snyder (Stop Extraterritorial American Taxation; Association of Americans Resident Overseas), What a Decision on Affirmative Action Teaches About Taxation, 51 Rutgers L. Rec. 102 (2023): The U.S. nationality-based tax system discriminates based on nationality (or country of origin). Of all persons living outside the United States, U.S. tax rules classify them based on nationality

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Stephanie Hunter McMahon (Cincinnati), Moore Support for Tax Exceptionalism: Severability in Reconciliation: Moore v. United States provides the impetus to examine the likely result if the Supreme Court selectively invalidates a revenue-raising provision enacted as part of reconciliation legislation. When Congress uses the reconciliation process, it limits its own power to consider proposals that surpass

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Stephanie Hunter McMahon (Cincinnati), Moore Support for Tax Exceptionalism: Severability in Reconciliation: Moore v. United States provides the impetus to examine the likely result if the Supreme Court selectively invalidates a revenue-raising provision enacted as part of reconciliation legislation. When Congress uses the reconciliation process, it limits its own power to consider proposals that surpass

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Steven M. Sheffrin (Tulane; Google Scholar), Disparate Impact in Taxation Meets Disparate Impact Jurisprudence: Burdens vs. Barriers, 43 Va. Tax Rev. 331 (2024): Following years of academic scholarship, the United States Treasury has now embraced disparate racial and ethnic impacts in taxation as an important policy issue. The academic literature highlighted the idea that certain

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Steven M. Sheffrin (Tulane; Google Scholar), Disparate Impact in Taxation Meets Disparate Impact Jurisprudence: Burdens vs. Barriers, 43 Va. Tax Rev. 331 (2024): Following years of academic scholarship, the United States Treasury has now embraced disparate racial and ethnic impacts in taxation as an important policy issue. The academic literature highlighted the idea that certain

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Diane Kemker (Southern; Google Scholar), When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?, 25 Geo. J. Gender & L. 83 (2023): More than twenty states currently limit or ban access to gender-affirming medical and surgical care for minors, and three more have bans that went into effect on January 1, 2024. For many transgender

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Diane Kemker (Southern; Google Scholar), When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?, 25 Geo. J. Gender & L. 83 (2023): More than twenty states currently limit or ban access to gender-affirming medical and surgical care for minors, and three more have bans that went into effect on January 1, 2024. For many transgender

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Hilary G. Escajeda (Mississippi College; Google Scholar), Technology Justice: Taxation of Our Collective and Cumulative Cognitive Inheritance, 56 Loy. L. A. L. Rev. 1073 (2023):  As artificial intelligence and robotic technologies accelerate economic transformation, outdated property and tax laws will increasingly fail American workers with ordinary skills that perform routine job functions. Because technology may

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Hilary G. Escajeda (Mississippi College; Google Scholar), Technology Justice: Taxation of Our Collective and Cumulative Cognitive Inheritance, 56 Loy. L. A. L. Rev. 1073 (2023):  As artificial intelligence and robotic technologies accelerate economic transformation, outdated property and tax laws will increasingly fail American workers with ordinary skills that perform routine job functions. Because technology may

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Matthew S. Johnson (J.D. 2023, BYU), Note, America the Divisible: Local Taxes and the SALT Subsidy, 48 BYU L. Rev. 687 (2022): The state and local tax (SALT) deduction subsidizes localities in a way that has not fully been appreciated by policymakers, practitioners, or academics. While the state portion of the SALT deduction captures headlines and

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Matthew S. Johnson (J.D. 2023, BYU), Note, America the Divisible: Local Taxes and the SALT Subsidy, 48 BYU L. Rev. 687 (2022): The state and local tax (SALT) deduction subsidizes localities in a way that has not fully been appreciated by policymakers, practitioners, or academics. While the state portion of the SALT deduction captures headlines and

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Gretchen Lawrie (Cal State-LA) & John R. Cooper (Cal State-LA), Was the Spin-Off of PayPal from eBay a Taxable or a Tax-Free Reorganization?, 9 J. Case Rsch. & Inquiry 126 (2024): This case study reviews the facts of eBay, Inc.’s spin-off of PayPal, Inc., which presents an opportunity to reinforce the student’s understanding of the

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Gretchen Lawrie (Cal State-LA) & John R. Cooper (Cal State-LA), Was the Spin-Off of PayPal from eBay a Taxable or a Tax-Free Reorganization?, 9 J. Case Rsch. & Inquiry 126 (2024): This case study reviews the facts of eBay, Inc.’s spin-off of PayPal, Inc., which presents an opportunity to reinforce the student’s understanding of the

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Charles Delmotte (Michigan State; Google Scholar), Beyond the Wealth Tax, 76 Ala. L. Rev. __ (2024): The increased emphasis on economic equality has led to a consensus on the desirability of a federal wealth tax. Prominent tax scholars and economists advocate imposing a 1% or 2% levy on households with assets exceeding a net worth

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Charles Delmotte (Michigan State; Google Scholar), Beyond the Wealth Tax, 76 Ala. L. Rev. __ (2024): The increased emphasis on economic equality has led to a consensus on the desirability of a federal wealth tax. Prominent tax scholars and economists advocate imposing a 1% or 2% levy on households with assets exceeding a net worth

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Adam Cowing (UC-Irvine), Equity and Ownership in Affordable Housing, 2024 U. Ill. L. Rev. 399:  The Low-Income Housing Tax Credit (“LIHTC”) is the nation’s largest affordable housing development program. From its inception, policymakers have seen the program’s potential path to homeownership as one of its advantages. In fact, the Internal Revenue Code anticipates tenant and

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Adam Cowing (UC-Irvine), Equity and Ownership in Affordable Housing, 2024 U. Ill. L. Rev. 399:  The Low-Income Housing Tax Credit (“LIHTC”) is the nation’s largest affordable housing development program. From its inception, policymakers have seen the program’s potential path to homeownership as one of its advantages. In fact, the Internal Revenue Code anticipates tenant and

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