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Volume 90 - Issue 1

Note: Tax Increment Financing: Public Use or Private Abuse?

By Alyson Tomme. Full text here. In cities across the country, tax increment financing has grown substantially as a tool to promote economic development. Also known as TIF, this public financing method designates an area as a TIF district and subsequently freezes the tax base at a given year’s level. Any tax revenue generated above that…

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Playing with "Monopoly Money": Phony Profits, Fraud Penalties and Equity

By Craig M. Boise. Full text here. Although most U.S. corporations do not pay federal income taxes, over the last several years some corporations have been willing to report, and shell out to the Treasury, hundreds of millions of dollars in taxes that they did not owe. They did so to conceal the fact that they…

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Retaliation

By Deborah L. Brake. Full text here. This Article takes a comprehensive look at retaliation and its place in discrimination law. The Article begins by examining current social science literature to understand how retaliation operates as a social practice to silence challenges to discrimination and preserve inequality. Then, using the recent controversy over whether to imply…

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Justice Holmes, Buck v. Bell, and the History of Equal Protection

By Stephen A. Siegel. Full text here. Most everything Justice Holmes said in upholding eugenic sterilization in Buck v. Bell has been extensively criticized. However, his impatient response to Carrie Buck’s equal protection claim, dismissing it as “the usual last resort of constitutional arguments,” is still believed to be an accurate depiction of the equal protection…

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