Michelle D. Layser

University of San Diego School of Law

Associate Professor

5998 Alcala Park

San Diego, CA 92110-2492

United States

http://https://www.sandiego.edu/law/faculty/biography.php?profile_id=12852

  • University of San Diego School of Law

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 28,570

SSRN RANKINGS

Top 28,570

in Total Papers Downloads

3,604

TOTAL CITATIONS

15

Scholarly Papers (18)

Actions:
Email selected abstracts
1.

Mitigating Housing Instability During a Pandemic

University of Illinois College of Law Legal Studies Research Paper No. 20-15, Seton Hall Public Law Research Paper Forthcoming, Northeastern University School of Law Research Paper No. 386-2020, Albany Law School Research Paper No. 6 For 2020-2021, 99 Oregon Law Review 445 (2021)
Number of pages: 78 Posted: 22 Jul 2020 Last Revised: 23 Oct 2024
Michelle D. Layser, Edward W. De Barbieri, Andrew Greenlee, Tracy A. Kaye and Blaine G. Saito
University of San Diego School of Law, Albany Law School, University of Illinois at Urbana-Champaign, Seton Hall Law School and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 774 (65,659)
Citation 8

Abstract:

Loading...

Housing, Poverty, Urban Law, Tax Law, Tax, Economic Development, Urban Planning, Pandemic, COVID-19, LIHTC, Opportunity Zones, Tax Credits

2.

How Place-Based Tax Incentives Can Reduce Geographic Inequality

Tax Law Review, Vol. 74, No. 1, 2020
Number of pages: 68 Posted: 02 Mar 2020 Last Revised: 11 Aug 2022
Michelle D. Layser
University of San Diego School of Law
Downloads 458 (126,739)
Citation 1

Abstract:

Loading...

tax, geography, inequality, poverty, tax incentives, Opportunity Zones

3.

The Pro-Gentrification Origins of Place-Based Investment Tax Incentives and a Path Toward Community Oriented Reform

2019 Wisconsin Law Review 745 (2019), University of Illinois College of Law Legal Studies Research Paper No. 19-25
Number of pages: 74 Posted: 28 Mar 2019 Last Revised: 03 Feb 2020
Michelle D. Layser
University of San Diego School of Law
Downloads 411 (143,958)
Citation 1

Abstract:

Loading...

Tax, Poverty, Legal Geography

4.

How Federal Tax Law Rewards Housing Segregation

93 Indiana Law Journal 915 (2018)
Number of pages: 60 Posted: 09 Mar 2017 Last Revised: 07 Feb 2020
Michelle D. Layser
University of San Diego School of Law
Downloads 339 (178,274)
Citation 1

Abstract:

Loading...

5.

How Do Place-Based Investment Tax Incentives Target Low-Income Communities? A Multi-State Survey of Enterprise Zone Tax Incentives

University of Illinois College of Law Legal Studies Research Paper No. 19-29
Number of pages: 63 Posted: 28 May 2019
Michelle D. Layser
University of San Diego School of Law
Downloads 192 (313,787)

Abstract:

Loading...

Tax, Tax Incentives, Taxation, Community Development, Housing, Poverty, Legal Geography

6.

Subsidizing Gentrification: A Spatial Analysis of Place-Based Tax Incentives

UC Irvine Law Review, Forthcoming , University of Illinois College of Law Legal Studies Research Paper No. 21-11
Number of pages: 59 Posted: 01 May 2021 Last Revised: 02 Dec 2021
Michelle D. Layser
University of San Diego School of Law
Downloads 191 (316,860)
Citation 2

Abstract:

Loading...

7.

Removing Barriers to State Tax Incentive Reform

University of Illinois College of Law Legal Studies Research Paper No. 22-17, 171 University of Pennsylvania Law Review 1235 (2023)
Number of pages: 84 Posted: 20 Apr 2022 Last Revised: 09 Apr 2024
Michelle D. Layser
University of San Diego School of Law
Downloads 182 (329,412)

Abstract:

Loading...

tax, taxation, opportunity zones, new markets tax credit, enterprise zones, state taxation, tax incentives, constitutional law, poverty law

8.

A Typology of Place-Based Investment Tax Incentives

25 Wash. & Lee J. Civ. Rights & Soc. Just. 403 (2019) , University of Illinois College of Law Legal Studies Research Paper No. 19-30
Number of pages: 62 Posted: 28 May 2019 Last Revised: 03 Feb 2020
Michelle D. Layser
University of San Diego School of Law
Downloads 160 (368,352)
Citation 1

Abstract:

Loading...

Taxation, Poverty, Community Development

9.

Structural Inequality and the New Markets Tax Credit

Duke Law Journal, Vol. 73, No. 4 (2024), San Diego Legal Studies Paper No. 23-012
Number of pages: 55 Posted: 01 Mar 2023 Last Revised: 30 Jan 2024
Michelle D. Layser and Andrew Greenlee
University of San Diego School of Law and University of Illinois at Urbana-Champaign
Downloads 158 (372,277)

Abstract:

Loading...

tax, urban, new markets tax credit, taxation, development, urban planning, racial inequality, structural inequality

10.

Financing Affordable Housing Through Opportunity Funds

Pittsburgh Tax Review, Forthcoming, University of Illinois College of Law Legal Studies Research Paper No. 22-03
Number of pages: 23 Posted: 28 Oct 2021 Last Revised: 08 Jan 2022
Michelle D. Layser
University of San Diego School of Law
Downloads 155 (380,246)
Citation 1

Abstract:

Loading...

tax, taxation, opportunity zones, low income housing tax credit, LIHTC, tax incentives, housing, affordable housing

11.

The Quest to Save Journalism: A Legal Analysis of New Models for Newspapers from Nonprofit Tax-Exempt Organizations to L3Cs

Utah Law Review, Vol. 2010, No. 1315, 2010
Number of pages: 57 Posted: 12 Sep 2015
Nikki Usher and Michelle D. Layser
George Washington University and University of San Diego School of Law
Downloads 107 (503,989)

Abstract:

Loading...

taxation, tax, nonprofits, tax-exempts, exempt organizations, newspapers, journalism

12.

Improving Tax Incentives for Wind Energy Production: The Case for a Refundable Production Tax Credit

81 Mo. L. Rev. 453 (2016)
Number of pages: 66 Posted: 30 Aug 2015 Last Revised: 13 Sep 2021
Michelle D. Layser
University of San Diego School of Law
Downloads 100 (532,380)

Abstract:

Loading...

tax, energy law, environmental law, wind energy

13.

The Unknown Consequences of Place-Based Tax Incentives

Loyola of Los Angeles Law Review, Vol. 56, No. 4 (2023), San Diego Legal Studies Paper No. 23-019
Number of pages: 25 Posted: 19 Apr 2023 Last Revised: 30 Jan 2024
Michelle D. Layser
University of San Diego School of Law
Downloads 90 (565,668)

Abstract:

Loading...

14.

Renters' Tax Credits

San Diego Legal Studies Paper No. 24-009, Georgetown Law Journal, Forthcoming
Number of pages: 57 Posted: 21 Mar 2024 Last Revised: 18 Apr 2024
Michelle D. Layser
University of San Diego School of Law
Downloads 82 (598,558)

Abstract:

Loading...

tax, housing, poverty

15.

Nonprofit Participation in Tax-Driven Urban Development Projects

Fordham Urban Law Journal, Vol. 48, No. 5, 2021
Number of pages: 40 Posted: 04 Sep 2021
Michelle D. Layser
University of San Diego School of Law
Downloads 71 (648,045)

Abstract:

Loading...

tax, Opportunity Zones, nonprofits, urban law, development, tax incentives, urban development

16.

Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity for Health Plan Beneficiaries Act

University of Hawaii Law Review, Vol. 32, No. 73, 2009
Number of pages: 51 Posted: 12 Sep 2015
Michelle D. Layser
University of San Diego School of Law
Downloads 51 (757,864)

Abstract:

Loading...

taxation, tax, tax equity, lesbian, gay, bisexual, transgender, marriage, defense of marriage act

17.

Tax (Dis)Conformity, Reverse Federalism, and Social Justice Reform

Seton Hall Law Review, Vol. 53, No. 413, 2022, San Diego Legal Studies Paper No. 23-020
Number of pages: 27 Posted: 19 Apr 2023 Last Revised: 22 May 2023
Michelle D. Layser
University of San Diego School of Law
Downloads 47 (784,223)

Abstract:

Loading...

18.

Privacy and Tax Information Collection: A Response to Blank and Glogower

San Diego Legal Studies Paper No. 24-010
Number of pages: 25 Posted: 08 Apr 2024 Last Revised: 18 Apr 2024
Michelle D. Layser
University of San Diego School of Law
Downloads 36 (867,176)

Abstract:

Loading...

tax, privacy, tax administration