Pittsburgh Tax Review https://taxreview.law.pitt.edu/ojs/taxreview <p>Pittsburgh Tax Review publishes twice yearly and highlights articles by professors and practitioners in the field of taxation, as well as student notes and articles that exhibit exemplary insight into the field of taxation.</p> <p><a href="http://www.law.pitt.edu" target="_blank" rel="noopener">University of Pittsburgh School of Law</a></p> en-US <br /><strong>Authors who publish with this journal agree to the following terms: </strong><br /><br /><ol><ol><li>The Author retains copyright in the Work, where the term “Work” shall include all digital objects that may result in subsequent electronic publication or distribution.<br /><br /></li><li>Upon acceptance of the Work, the author shall grant to the Publisher the right of first publication of the Work.<br /><br /></li><li>The Author shall grant to the Publisher and its agents the nonexclusive perpetual right and license to publish, archive, and make accessible the Work in whole or in part in all forms of media now or hereafter known under a <a href="https://creativecommons.org/licenses/by-nc-nd/4.0/" target="_blank">Creative Commons 4.0 License (Attribution-Noncommercial-No Derivative Works)</a>, or its equivalent, which, for the avoidance of doubt, allows others to copy, distribute, and transmit the Work under the following conditions:<ol style="list-style-type: lower-alpha;"><li>Attribution—other users must attribute the Work in the manner specified by the author as indicated on the journal Web site;</li><li>Noncommercial—other users (including Publisher) may not use this Work for commercial purposes;</li><li>No Derivative Works—other users (including Publisher) may not alter, transform, or build upon this Work,with the understanding that any of the above conditions can be waived with permission from the Author and that where the Work or any of its elements is in the public domain under applicable law, that status is in no way affected by the license. <br /><br /></li></ol></li><li>The Author is able to enter into separate, additional contractual arrangements for the nonexclusive distribution of the journal's published version of the Work (e.g., post it to an institutional repository or publish it in a book), as long as there is provided in the document an acknowledgement of its initial publication in this journal.<br /><br /></li><li>Authors are permitted and encouraged to post online a pre-publication <em>manuscript</em> (but not the Publisher’s final formatted PDF version of the Work) in institutional repositories or on their Websites prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. 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Infanti) e-journals@mail.pitt.edu (Open Jounal Systems Technical Support) Wed, 20 Mar 2024 09:10:46 -0400 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60 Illusion of Neutrality: There's More Than Math and Money in Tax https://taxreview.law.pitt.edu/ojs/taxreview/article/view/206 <p>&nbsp;</p> <p>&nbsp;</p> Alice G. Abreu Copyright (c) 2023 Alice G. Abreu https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/206 Wed, 20 Mar 2024 00:00:00 -0400 You’ve Got to Speak Out Against the Madness: The Myth of Tax Neutrality https://taxreview.law.pitt.edu/ojs/taxreview/article/view/213 <p>&nbsp;</p> <p>&nbsp;</p> Leo P. Martinez Copyright (c) 2023 Leo P. Martinez https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/213 Wed, 20 Mar 2024 00:00:00 -0400 The HBCU Tax Pipeline Creating Charles Hamilton Houston Social Justice Tax Warriors: How to Build, Maintain, and Sustain an HBCU Tax Pipeline https://taxreview.law.pitt.edu/ojs/taxreview/article/view/205 <p>&nbsp;</p> <p>&nbsp;</p> Alice Martin Thomas Copyright (c) 2023 Alice Martin Thomas https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/205 Wed, 20 Mar 2024 00:00:00 -0400 A Simple Tax Case Complicated by Race https://taxreview.law.pitt.edu/ojs/taxreview/article/view/217 <p>&nbsp;</p> <p>&nbsp;</p> Richard Winchester Copyright (c) 2023 Richard Winchester https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/217 Wed, 20 Mar 2024 00:00:00 -0400 Race Conscious Affirmative Action by Tax Exempt 501(c)(3) Institutions After Students for Fair Admissions v. 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Jones https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/210 Wed, 20 Mar 2024 00:00:00 -0400 529 Plans and School Choice https://taxreview.law.pitt.edu/ojs/taxreview/article/view/211 <p>&nbsp;</p> <p>&nbsp;</p> Victoria Haneman Copyright (c) 2023 Victoria Haneman https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/211 Wed, 20 Mar 2024 00:00:00 -0400 Opportunity Zones and Race https://taxreview.law.pitt.edu/ojs/taxreview/article/view/212 <p>&nbsp;</p> <p>&nbsp;</p> Tracy A. Kaye, Andrew J. Greenlee Copyright (c) 2023 Tracy A. Kaye, Andrew J. Greenlee https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/212 Wed, 20 Mar 2024 00:00:00 -0400 Economic Dignity Creates a Pro-Tax Story for Racial Equity https://taxreview.law.pitt.edu/ojs/taxreview/article/view/215 <p>&nbsp;</p> <p>&nbsp;</p> Nicholas A. Mirkay, Palma Joy Strand Copyright (c) 2023 Nicholas A. Mirkay, Palma Joy Strand https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/215 Wed, 20 Mar 2024 00:00:00 -0400 Taxing Wealth: Strategic Methods to Address Growing Inequalities https://taxreview.law.pitt.edu/ojs/taxreview/article/view/216 <p>&nbsp;</p> <p>&nbsp;</p> Phyllis C. Taite Copyright (c) 2023 Phyllis C. Taite https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/216 Wed, 20 Mar 2024 00:00:00 -0400 Is Now A(nother) Teachable Moment? Honoring the Legacy of Dr. William E. Spriggs https://taxreview.law.pitt.edu/ojs/taxreview/article/view/214 <p>&nbsp;</p> <p>&nbsp;</p> Francine J. Lipman Copyright (c) 2023 Francine J. Lipman https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/214 Wed, 20 Mar 2024 00:00:00 -0400 A Tax National Anthem https://taxreview.law.pitt.edu/ojs/taxreview/article/view/209 <p>&nbsp;</p> <p>&nbsp;</p> Bridget J. Crawford Copyright (c) 2023 Bridget J. Crawford https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/209 Wed, 20 Mar 2024 00:00:00 -0400 Front Matter https://taxreview.law.pitt.edu/ojs/taxreview/article/view/204 <p>&nbsp;</p> <p>&nbsp;</p> Jordan M. Fields Copyright (c) 2023 Jordan Fields https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/204 Wed, 20 Mar 2024 00:00:00 -0400