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The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Danish Context
No full textThe authors examine possibilities and challenges in using digital tools to obtain tax simplification and to improve tax assessment, collection, and transparency. Hence, the main objectives of the article are, from a legal perspective, to shed additional light on the relations between tax administrations and taxpayers in an increasingly digitalized world and to discuss how this development may influence taxpayers’ rights and the overall efficiency of tax systems. In doing so, practical experiences—incurred in Denmark during its journey from a paper-based and manual tax administration process toward a more digitalized one— are analyzed. Against this background, it is concluded that many states around the world, including Denmark, have come a long way in making tax processes smoother and more efficient through the use of digital tools for the benefit of both taxpayers and tax administrations. However, at the same time, global as well as Danish experiences clearly show that states, in their pursuit to digitalize tax administrations further, need to take appropriate measures into consideration in order to ensure the legality and transparency of the digital tax administration processes
Fischman Serves as Witness in Endangered Species Act Hearing
Get PDFAn environmental law expert from the Indiana University Maurer School of Law served as an expert witness today (April 18) as part of a congressional hearing on the Endangered Species Act (ESA). Professor Rob Fischman participated in one of three panels convened by the U.S. House Natural Resources Subcommittee on Water, Wildlife, and Fisheries as lawmakers consider four Congressional Review Act (CRA) resolutions challenging the implementation of certain aspects of the ESA
The Curtailment of Constitutional Rights and Mechanisms of Social Control in The People\u27s Republic of China: Hubei Province Case at the Onset of the Covid-19 Pandemic
No full textThis paper analyzes the curtailment of constitutional rights arising from the implementation of emergency measures due to the COVID-19 pandemic in China’s Hubei Province, which was not at all counterbalanced by introducing new forms of due constitutional protection. Likewise, high expectations cannot be set on pre-existing means of constitutional safeguards since the Chinese government clearly refused to establish new or different safeguarding procedures nor did it deem it necessary to establish ad hoc courts in order to tackle the COVID-19 pandemic. The paper is laid out as follows: (1) fundamental rights in a contemporary socialist state: an overview; (2) containment measures against COVID-19 and flexibility of constitutional right;. (3) the centrality of governing bodies and restrictions of constitutional rights; (4) territorial governance and centralization of containment measures against COVID-19; (5) between soft law and totalitarian propaganda; and (6) the ubiquity of the Communist Party of China and the “alignment” of judicial functions
Student Loans and Financial Distress: A Qualitative Analysis of the Most Common Student Loan Complaints
Get PDFStudent loan servicers are the face of the U.S. student loan system, and they are not well-liked. Using the Consumer Financial Protection Bureau\u27s (the CFPB) consumer complaint database, we study borrower perceptions of the student loan system. We qualitatively analyzed a sample of complaint narratives drawn from every student loan complaint ever filed with the CFPB. Our analysis of these complaint narratives reveals clear patterns of discontent in four primary areas: 1) a mismatch between ability to repay and repayment options, including problems with forbearance, deferments, the public service loan forgiveness program, income-driven repayment plans, and loan cancellation options; 2) customer service, including sudden and unexplained changes in payment obligations, 3) inappropriate payment processing, such as misapplying payments; and 4) unauthorized loans or outright scams. The first issue was, by far, the most common. Our results highlight areas where better regulation, whether through contract with the government, ex ante supervision by regulators, or ex post lawsuits in court, has the potential to improve the function of the student loan ecosystem
2023/24 Indiana University Maurer School of Law Staff
No full texthttps://www.repository.law.indiana.edu/staff/1005/thumbnail.jp
The Irrationality of Child Support Enforcement in the United States: Harming Children and Punishing the Poor
Get PDFServing Only to Oppress: An Intersectional and Critical Race Analysis of Constitutional Originalism Inflicting Harm
Get PDF“[T]imes can blind us to certain truths and later generations can see that laws once thought necessary and proper in fact serve only to oppress.” - Justice Anthony Kennedy, Lawrence v. Texas (2003)
This Note will first focus on a historical analysis of originalist constitutional interpretation, drawing attention to initial disparities in the Constitution incompatible with our current social context. It will discuss modern originalism as a method of perpetuating systemic shortcomings, drawing specific attention to originalist interpretation as a method of oppression against white women and people of color, specifically Black women. In analyzing the harm originalism does to those communities, this Note will utilize a Critical Race Theory analysis and intersectional framework concerning the oppression of Black women in Texas through three distinct disparities rooted in originalism: (1) voter disenfranchisement through discriminatory voting restrictions, (2) vote disempowerment through gerrymandering, and (3) restrictions on bodily autonomy through strict abortion laws