Browsing Oregon Law Review by Subject "Tax law"

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The Gift That Keeps on Taking: How the TCJA Undermines Societal Health

Petrik, Reece (University of Oregon School of Law, 2020-12-22)

This Comment will focus on how recent changes to the standard deduction under the TCJA have altered the charitable behaviors of U.S. citizens. Further, it argues these changes will likely cause greater income inequality ...
Taxing the Cyborg

Davis, Tessa R. (University of Oregon School of Law, 2023-01-18)

This Article considers how tax is poised to respond to CRISPR [Clustered Regularly Interspaced Short Palindromic Repeats] and similar emerging medical technologies with both therapeutic and so called enhancement applications. ...