Linda Sugin

Fordham University School of Law

140 West 62nd Street

New York, NY 10023

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 18,999

SSRN RANKINGS

Top 18,999

in Total Papers Downloads

5,191

SSRN CITATIONS

6

CROSSREF CITATIONS

11

Scholarly Papers (19)

1.

Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems

Number of pages: 25 Posted: 24 Jun 2004
Linda Sugin
Fordham University School of Law
Downloads 1,684 (20,904)
Citation 1

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2.

A Philosophical Objection to the Optimal Tax Model

Tax Law Review, Vol. 64, p. 229, 2011, Fordham Law Legal Studies Research Paper No. 1851801
Number of pages: 55 Posted: 27 May 2011
Linda Sugin
Fordham University School of Law
Downloads 440 (128,686)
Citation 3

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3.

Resisting the Corporatization of Nonprofit Governance: Transforming Obedience into Fidelity

Fordham Law Review, Vol. 76, 2007, Fordham Law Legal Studies Research Paper No. 1005682
Number of pages: 33 Posted: 13 Aug 2007
Linda Sugin
Fordham University School of Law
Downloads 368 (157,741)

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4.

Tax Expenditures, Reform, and Distributive Justice

Columbia Journal of Tax Law, Forthcoming, Fordham Law Legal Studies Research Paper No. 1851802
Number of pages: 46 Posted: 27 May 2011
Linda Sugin
Fordham University School of Law
Downloads 314 (187,087)

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5.

Let the Beachcomber Drown: Why Taxing Endowment is Unjust

Fordham Legal Studies Research Paper No. 959710
Number of pages: 47 Posted: 28 Jan 2007
Linda Sugin
Fordham University School of Law
Downloads 310 (189,651)

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endowment tax, liberal egalitarian, tax justice

6.

Encouraging Corporate Charity

Fordham Law Legal Studies Research Paper No. 887354
Number of pages: 50 Posted: 28 Feb 2006
Linda Sugin
Fordham University School of Law
Downloads 277 (213,321)
Citation 2

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7.

Lifting the Museum’s Burden from the Backs of the University: Should the Art Collection be Treated as Part of the Endowment?

New England Law Review, Vol. 44, 2010, Fordham Law Legal Studies Research Paper No. 1607133
Number of pages: 41 Posted: 14 May 2010
Linda Sugin
Fordham University School of Law
Downloads 272 (217,374)
Citation 1

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nonprofit governance, deaccessioning, art, university endowment

8.

Payroll Taxes, Mythology, and Fairness

Harvard Journal on Legislation, Vol. 51, 2014, Fordham Law Legal Studies Research Paper No. 2416471
Number of pages: 68 Posted: 27 Mar 2014
Linda Sugin
Fordham University School of Law
Downloads 176 (327,507)

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payroll tax, FICA, tax fairness, capital income, labor income

9.

Comments on Assessing the Bush Administration's Tax Agenda

Number of pages: 25 Posted: 25 Oct 2004
Linda Sugin
Fordham University School of Law
Downloads 175 (329,204)

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10.

Invisible Taxpayers

Tax Law Review, Vol. 69, No. 617, 2016, Fordham Law Legal Studies Research Paper No. 2893298
Number of pages: 60 Posted: 05 Jan 2017
Linda Sugin
Fordham University School of Law
Downloads 170 (337,695)

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taxation, fairness, standing

11.

The Great and Mighty Tax Law: How the Roberts Court Has Reduced Constitutional Scrutiny of Taxes and Tax Expenditures

Brooklyn Law Review , Vol. 78, No. p. 777, 2013, Fordham Law Legal Studies Research Paper No. 2285586
Number of pages: 57 Posted: 27 Jun 2013
Linda Sugin
Fordham University School of Law
Downloads 167 (342,849)

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tax expenditures, Obamacare, Affordable Care Act, tax power, unconstitutional conditions, state action, tax credits

12.

Competitive Philanthropy: Charitable Naming Rights, Inequality, and Social Norms

79 Ohio St. L. J. 1 (2018), Fordham Law Legal Studies Research Paper No. 3162315
Number of pages: 55 Posted: 13 Apr 2018 Last Revised: 30 Nov 2022
Linda Sugin
Fordham University School of Law
Downloads 162 (351,933)

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13.

Rhetoric and Reality in the Tax Law of Charity

Fordham Law Review, Vol. 84, No. 101, 2016, Fordham Law Legal Studies Research Paper No. 2775204
Number of pages: 27 Posted: 05 May 2016
Linda Sugin
Fordham University School of Law
Downloads 142 (391,901)

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charity, charitable deduction, nonprofits, tax expenditure

14.

Does Law School Have to Suck?

National Law Journal 3 Part Series Part 1: National Law Journal (March 30, 2023) https://www.law.com/nationallawjournal/2023/03/30/does-law-school-have-to-suck/ Part 2: National Law Journal (April 4, 2023) https://www.law.com/nationallawjournal/2023/04/04/does-law-school-have-to-suck-part-2/ Part, Fordham Law Legal Studies Research Paper No. 4416401
Number of pages: 9 Posted: 11 Apr 2023
Linda Sugin
Fordham University School of Law
Downloads 129 (422,433)

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15.

The Social Meaning of the Tax Cuts and Jobs Act

128 Yale L. J. Forum 403 (2018), Fordham Law Legal Studies Research Paper No. 3274775
Number of pages: 30 Posted: 30 Oct 2018
Linda Sugin
Fordham University School of Law
Downloads 112 (470,031)

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16.

Politics, Disclosure, and State Law Solutions for 501(C)(4) Organizations

Chicago-Kent Law Review, Vol. 91, No. 3, 2016, Forthcoming, Fordham Law Legal Studies Research Paper No. 2768165
Number of pages: 43 Posted: 23 Apr 2016
Linda Sugin
Fordham University School of Law
Downloads 107 (485,703)
Citation 1

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charities, 501(c)(4), Citizens United, dark money, nonprofit

17.

Strengthening Charity Law: Replacing Media Oversight with Advance Rulings for Nonprofit Fiduciaries

Tulane Law Review, Vol. 89, No. 3, 2015, Fordham Law Legal Studies Research Paper No. 2600926
Number of pages: 39 Posted: 02 May 2015
Linda Sugin
Fordham University School of Law
Downloads 102 (502,622)

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charities, fiduciary obligations, media

18.

Tax Benefits and Fairness in K–12 Education

111 Georgetown Law Journal Online 140 (2023), Fordham Law Legal Studies Research Paper No. 4377638
Number of pages: 31 Posted: 08 Mar 2023 Last Revised: 03 Apr 2023
Linda Sugin
Fordham University School of Law
Downloads 84 (568,927)

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taxation, education, equality, charitable deduction, religion, tax credit

19.

Tax Expenditure Analysis and Constitutional Decisions

Posted: 08 May 2000
Linda Sugin
Fordham University School of Law

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Other Papers (1)

Total Downloads: 21
1.

Don't Give Up on Taxes

Tax Notes, Vol. 145, No. 12, 2014
Number of pages: 4 Posted: 09 Jan 2015
Linda Sugin
Fordham University School of Law
Downloads 21

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tax progressivity, fairness