Michelle D. Layser

University of Illinois College of Law

504 E. Pennsylvania Avenue

Champaign, IL 61820

United States

http://https://law.illinois.edu/faculty-research/faculty-profiles/michelle-d-layser/

SCHOLARLY PAPERS

8

DOWNLOADS

726

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

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 Illinois College of Law
Downloads 251 (126,791)
Citation 1

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2.

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 Illinois College of Law
Downloads 181 (174,748)

Abstract:

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Tax, Poverty, Legal Geography

3.

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 Illinois College of Law
Downloads 69 (344,549)

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

4.

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: 08 Mar 2017
Michelle D. Layser
University of Illinois College of Law
Downloads 66 (352,762)

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tax, energy law, environmental law, wind energy

5.

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 Illinois College of Law
Downloads 57 (379,829)

Abstract:

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Taxation, Poverty, Community Development

6.

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 Illinois College of Law
Downloads 49 (406,514)

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

7.

How Place-Based Tax Incentives Can Reduce Geographic Inequality

Number of pages: 71
Michelle D. Layser
University of Illinois College of Law
Downloads 37

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

8.

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 Illinois College of Law
Downloads 16 (566,322)

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