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

12

DOWNLOADS
Rank 33,038

SSRN RANKINGS

Top 33,038

in Total Papers Downloads

1,912

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (12)

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, Oregon Law Review, Forthcoming
Number of pages: 78 Posted: 22 Jul 2020 Last Revised: 13 Sep 2021
University of Illinois College of Law, Albany Law School, University of Illinois at Urbana-Champaign, Seton Hall Law School and Northeastern University School of Law
Downloads 595 (58,487)
Citation 6

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

2.

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 289 (135,426)
Citation 1

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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 Illinois College of Law
Downloads 282 (139,354)
Citation 1

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Tax, Poverty, Legal Geography

4.

How Place-Based Tax Incentives Can Reduce Geographic Inequality

University of Illinois College of Law Legal Studies Research Paper No. 20-09, Tax Law Review, Forthcoming
Number of pages: 75 Posted: 02 Mar 2020 Last Revised: 23 Oct 2020
Michelle D. Layser
University of Illinois College of Law
Downloads 261 (150,330)
Citation 1

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

5.

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 Illinois College of Law
Downloads 102 (329,797)
Citation 1

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6.

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 100 (334,038)

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

7.

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 Illinois College of Law
Downloads 77 (392,143)

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tax, energy law, environmental law, wind energy

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 Illinois College of Law
Downloads 71 (410,231)
Citation 1

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Taxation, Poverty, Community Development

9.

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 59 (450,969)

Abstract:

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

10.

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 Illinois College of Law
Downloads 38 (540,719)

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

11.

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 20 (650,403)

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

12.

Financing Affordable Housing Through Opportunity Funds

Pittsburgh Tax Review, Forthcoming
Number of pages: 23 Posted: 28 Oct 2021 Last Revised: 06 Dec 2021
Michelle D. Layser
University of Illinois College of Law
Downloads 18 (664,743)

Abstract:

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