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) Tue, 09 Jul 2024 10:08:24 -0400 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/239 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The use of the incorrect spelling of Sarah Lora’s name “Sara” versus the correct spelling “Sarah” appeared three times throughout the article. Changes have been made to replace “Sara” with “Sarah” in three instances. The original article can be found via the DOI <a href="https://doi.org/10.5195/taxreview.2024.232">https://doi.org/10.5195/taxreview.2024.232</a></p> </div> </div> </div> <p> </p> Jordan M. Fields Copyright (c) 2024 Jordan M. Fields https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/239 Mon, 12 Aug 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/232 <p>This is a correction to the original article. For information about the changes made, please see the erratum <a href="https://doi.org/10.5195/taxreview.2024.239">https://doi.org/10.5195/taxreview.2024.239. </a></p> <p> </p> <p> </p> Francine J. Lipman Copyright (c) 2024 Francine J. Lipman https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/232 Mon, 12 Aug 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/234 <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> Jackie Vimo Copyright (c) 2024 Jackie Vimo https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/234 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/233 <p>&nbsp;</p> <p>&nbsp;</p> Gaby Pacheco Copyright (c) 2024 Gaby Pacheco https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/233 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/235 <p>&nbsp;</p> <p>&nbsp;</p> Sarah Lora Copyright (c) 2024 Sarah Lora https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/235 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/231 <p>&nbsp;</p> <p>&nbsp;</p> Marco Guzman, Emma Sifre Copyright (c) 2024 Marco Guzman, Emma Sifre https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/231 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/236 <p>&nbsp;</p> <p>&nbsp;</p> Aravind Boddupalli, Luisa Godinez-Puig Copyright (c) 2024 Aravind Boddupalli, Luisa Godinez-Puig https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/236 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/237 <p>&nbsp;</p> <p>&nbsp;</p> Jordan M. Fields Copyright (c) 2024 Jordan M. Fields https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/237 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/238 <p>&nbsp;</p> <p>&nbsp;</p> Luke S. Kastenhuber Copyright (c) 2024 Luke S. Kastenhuber https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/238 Tue, 09 Jul 2024 00:00:00 -0400 https://taxreview.law.pitt.edu/ojs/taxreview/article/view/230 <p>&nbsp;</p> <p>&nbsp;</p> Jordan M. Fields Copyright (c) 2024 Jordan M. Fields https://creativecommons.org/licenses/by-nc-nd/3.0/us/ https://taxreview.law.pitt.edu/ojs/taxreview/article/view/230 Tue, 09 Jul 2024 00:00:00 -0400