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Change the System, Not the Climate: Advocacy for a Unified Circuit Court of Appeals for Environmental Litigation
No full textDelirium of Disorder: Tension between the Dormant Commerce Clause and the Twenty-First Amendment Stunts Independent Craft Brewery Growth
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Welcome & Introductions
No full textWelcome from Taskforce Chair, Alyson Drake, and Lewis & Clark Law School Dean Jennifer Johnson.
Attendees must arrive prior to Welcome
Managing Difficult Conversations in the Classroom
No full textAs legal research instructors, we encounter difficult conversations both inside and outside the classroom. These include conversations about grades, how to handle diversity issues in case opinions, within the classroom, and in our own hypotheticals, and accommodations. In this session, we will not only talk about how to handle these difficult conversations, but we will also role-play different ways to approach hard scenarios. You will leave the session more prepared to talk with students during difficult conversations
Facing the Sunset: An Egalitarian Approach Against Taxing Couples as a Unit
No full textWith the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align the taxable unit with the guiding norm of taxation according to ability to pay. The federal income tax brackets have been designed around a misguided and poorly targeted assumption that comparing married couples is appropriate, whether because of pooling income, economies of scale, or untaxed housework and caregiving. This Article argues that the individual, rather than (married) couples, should emerge as the unit for income taxation under an egalitarian approach to distributive justice.
Welfarist insights and egalitarian arguments sometimes align on solutions to tax policy questions. But the precise lens through which one views questions of distributive justice can make a difference in thinking about the taxable unit. A welfarist approach, in this context, opens the door to inequality through bonuses that depend on marriage or relationships. Although no perspective has an easy time with couple\u27s penalties, an egalitarian perspective more persuasively rejects taxing phantom income (especially in a tax system resembling the one that we have).
This Article echoes prior calls for the end of the joint return. Although not necessarily theoretically tidy, distinct solutions are likely to be necessary to balance the importance of preventing abuse by related parties and to account for non-business deductions and credits. Realistically, then, it will likely be necessary to blur the lines between individual taxpayers for some--but not all-- purposes. This Article points to workable options for accomplishing this balancing while avoiding disproportionate benefit for high-income taxpayers