Nicholas A. Mirkay

William S. Richardson School of Law, University of Hawaii

Professor of Law

2515 Dole Street

Honolulu, HI 96822-2350

United States

SCHOLARLY PAPERS

12

DOWNLOADS

2,392

SSRN CITATIONS

3

CROSSREF CITATIONS

0

Scholarly Papers (12)

1.

U.S. Tax Systems Need Anti-Racist Restructuring

168 Tax Notes Fed/State 855 (Aug. 3, 2020), University of Hawai’i Richardson School of Law Research Paper No. 3667093
Number of pages: 9 Posted: 11 Aug 2020
Francine J. Lipman, Nicholas A. Mirkay and Palma Joy Strand
University of Nevada, Las Vegas - William S. Boyd School of Law, William S. Richardson School of Law, University of Hawaii and Marquette University Law School
Downloads 423 (130,261)
Citation 2

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racism, progressive, regressive, anti-racist, earned income tax credit, state & local tax systems, Jim Crow, red-lining, child tax credit, unauthorized workers, #BlackTaxpayersMatter, wealth tax, capital gains tax

2.

Racialized Tax Inequity: Wealth, Racism, and The U.S. System of Taxation

15 Northwestern Journal of Law and Social Policy 265, University of Hawai’i Richardson School of Law Research Paper No. 3442674
Number of pages: 41 Posted: 27 Aug 2019 Last Revised: 09 Jun 2020
Palma Joy Strand and Nicholas A. Mirkay
Marquette University Law School and William S. Richardson School of Law, University of Hawaii
Downloads 365 (153,497)

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wealth inequality, racism, federal taxation, state and local taxation

3.

Disruptive Leadership in Legal Education

22 Richmond Public Interest Law Review 365 (2019), University of Hawai’i Richardson School of Law Research Paper No. 3309981
Number of pages: 15 Posted: 14 Jan 2019 Last Revised: 11 Nov 2019
Nicholas A. Mirkay and Palma Joy Strand
William S. Richardson School of Law, University of Hawaii and Marquette University Law School
Downloads 362 (154,909)

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legal education, higher education, leadership

4.

Losing Our Religion: Reevaluating the 501(c)(3) Exemption of Religious Organizations that Discriminate

Widener Law School Legal Studies Research Paper No. 08-35, William & Mary Bill of Rights, Vol. 17, p. 715
Number of pages: 51 Posted: 27 Mar 2008 Last Revised: 19 Feb 2013
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 306 (185,348)
Citation 1

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taxation, religious organizations, tax exempt, discrimination, constitutional law

5.

Is it 'Charitable' to Discriminate?: The Necessary Transformation of Section 501(C)(3) into the Gold Standard for Charities

Wisconsin Law Review, Vol. 2007, No. 1, Widener Law School Legal Studies Research Paper No. 08-33
Number of pages: 63 Posted: 27 Mar 2008 Last Revised: 07 Apr 2008
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 296 (192,049)
Citation 1

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charitable organizations, taxation, tax exemption, discrimination, charities

6.

Interest Convergence and the Racial Wealth Gap: Defusing Racism's Divide-and-Conquer via Universal Basic Income

110 Kentucky Law Journal 693 (2022), University of Hawai’i Richardson School of Law Research Paper No. 4027042
Number of pages: 31 Posted: 09 Feb 2022 Last Revised: 19 Jul 2022
Palma Joy Strand and Nicholas A. Mirkay
Marquette University Law School and William S. Richardson School of Law, University of Hawaii
Downloads 139 (383,666)

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racial wealth gap, universal basic income, racism, wealth inequality, economic inequality, guaranteed income

7.

It’s All About Timing: Will Karns Impact the IRS Battles over Advance Receipts?

Delaware Law Review, Vol. 12, No. 1, 2010, Widener Law School Legal Studies Research Paper No. 10-45
Number of pages: 25 Posted: 25 Nov 2010
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 138 (385,711)

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taxation, advance receipts, tax, advance payments, income tax

8.

Globalism, Public Policy, and Tax-Exempt Status: Are U.S. Charities Adrift at Sea?

North Carolina Law Review, Vol. 91, No. 3, 2013
Number of pages: 37 Posted: 11 Feb 2013
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 106 (470,481)

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nonprofit, tax-exempt, charities, charitable organizations, public policy doctrine, Bob Jones University

9.

Equality or Dysfunction? State Tax Law in a Post-Windsor World

Creighton Law Review, Vol. 47, No. 2, 2014
Number of pages: 27 Posted: 13 Mar 2014
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 105 (473,748)

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taxation, state and local tax, same-sex marriage

10.

Relinquish Control! Why the IRS Should Change its Stance on Exempt Organizations in Ancillary Joint Ventures

Nevada Law Journal, Vol. 6, No. 1, 2005
Number of pages: 68 Posted: 29 Mar 2008 Last Revised: 23 Jul 2009
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 84 (547,202)

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tax exempt organizations, joint ventures, taxation, hospitals

11.

Economic Dignity Creates a Pro-Tax Story for Racial Equity

21 Pittsburgh Tax Review 109 (2023), University of Hawai’i Richardson School of Law Research Paper No. 4430111, Pittsburgh Tax Review, Vol. 21, 2023
Number of pages: 11 Posted: 10 May 2023 Last Revised: 27 Mar 2024
Nicholas A. Mirkay and Palma Joy Strand
William S. Richardson School of Law, University of Hawaii and Marquette University Law School
Downloads 44 (754,181)

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tax, racial equity, tax justice, taxpayer, neoliberalism, human dignity

12.

50 Years of Loving: A Reflection on Seeking Justice Through Love and Relationships

Creighton Law Review, Vol. 50, No. 3, 2017
Number of pages: 8 Posted: 14 Jan 2019
Nicholas A. Mirkay
William S. Richardson School of Law, University of Hawaii
Downloads 24 (916,452)

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