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This study examines the status of children’s rights and interests in China’s personal bankruptcy laws through analysis of academic literature, legislation, and landmark cases. Findings highlight significant gaps, as the laws focus on protecting “honest but unfortunate” debtors and mitigating punitive measures against dishonest debtors, with limited attention to children’s welfare. Current frameworks lack provisions, and some related provisions are vague such as child-related exemptions, stay protections, and prioritization of children support debts. Future reforms should incorporate explicit safeguards for children’s rights and interests, balancing debtor accountability and creditor’s rights with social responsibility to ensure the welfare of vulnerable groups. Plain Language Summary Why and how personal bankruptcy laws protect children’s rights and interests-A evidence from China This study examines the status of children’s rights and interests in China’s personal bankruptcy laws through analysis of academic literature, legislation, and landmark cases. Findings highlight significant gaps, as the laws focus on protecting “honest but unfortunate” debtors and mitigating punitive measures against dishonest debtors, with limited attention to children’s welfare. Current frameworks lack provisions and some related provisions are vague such as children-related exemptions, stay protections, and prioritization of children support debts. Future reforms should incorporate explicit safeguards to children’s rights and interests, balancing debtor accountability and creditor’s rights with social responsibility to ensure the welfare of vulnerable groups.

Each state offers a property tax exemption to qualifying chantable organizations. Municipalities both administer these charitable exemptions and bear their economic cost This creates an incentive for municipalities to adopt an interpretation of their state's exemption framework that limits the exemption's scope and preserves tax revenue. This Note focuses on community economic development (CED) organizations to explore how overly narrowed frameworks break down when applied to nontraditional charities. As part of this analysis, the Note tracks one CED organization's exemption from the initial grant through its subsequent revocation and ultimately to the New York Court of Appeals's affirmation of the revocation in Greater Jamaica Development Corp. v. New York City Tax Commission. In closing, this Note provides recommendations for state courts and local assessors to help standardize exemption decisions and identify deserving organizations.

Questions about crowd density and data related to Madison Square Garden prompt creative investigations.

Housing conditions can vary greatly from one property to the next, but housing characteristics often are measured at different geographic units because of data limitations. This article discusses the process of connecting address-level datasets to create meaningful analyses at the property level in the absence of a comprehensive address-to-parcel crosswalk. To demonstrate this process, the authors describe linking child lead screening, lead property compliance, foreclosure, and tax assessors' property records for a U.S. Department of Housing and Urban Development-funded Lead Technical Study in four Rhode Island core cities. Using the linked data analysis, robust property-level findings can lead to an effective evaluation of policies that affect properties, particularly for urban communities with high proportions of multifamily housing.

Exemption laws enable people who default on loans to protect certain assets from liquidation. Every state has its own set of exemption laws, and they vary widely. The 1978 federal bankruptcy law contains a set of national exemptions, which debtors in bankruptcy are permitted to use instead of their state’s exemptions unless the state has formally “opted out” of the federal system. We contend that states’ decisions to opt out shed light on their exemption levels. We find that states are more likely to opt out if their state exemption is lower than the federal exemption and that states are more likely to opt out if they also have a high bankruptcy filing rate and transfer little money to the poor. These latter findings suggest that studies that examine the impact of exemptions on, for example, the bankruptcy rate should not treat exemption levels as exogenous variables.

This article describes the Vacant Property Registration Ordinance Database, a new database of local vacant property registration ordinances (VPROs) in the United States. Beginning with an industry list, 550 ordinances were acquired, read, and coded on more than 30 characteristics. VPROs grew dramatically in 2008 and 2009, during the climax of the national foreclosure crisis, and the number of ordinances continued to grow after 2009, albeit at a somewhat slower pace. The database provides details on the coverage, requirements, and penalties specified in VPROs across the country.

Prior's hitherto unpublished \"Fable of the Four Preachers\" illuminates the connection of the metaphysical issues of trans-world identity with moral trans-world continuity. The paper shows Prior's position with regard to genuine de re temporal possibility of individuals on the basis of chapter VIII of his Papers on Time and Tense. His position is that radical coming-into-being is not a genuine de re temporal possibility of individuals since there is no identifiable individual, before birth, who could be the subject of such possibility. The paper strengthens Prior's claim by showing how an uncomfortable consequence of this intuitively appealing position can be avoided. As a result, the proper claim would be that the possibility of origin is general or de dicto: it is possible that someone be born to such and parents, but it is not possible of someone that he should be born to these or other parents.

This paper analyzes a family of rules for bankruptcy problems that generalizes the Talmud rule (T) and encompasses both the constrained equal-awards rule (A) and the constrained equal-losses rule (L). The family is defined by means of a parameter θ Є [0, 1] that can be interpreted as a measure of the distributive power of the rule. We provide a systematic study of the structural properties of the rules within the family and its connections with the existing literature.

With the recession raging on, state and local governments continue to look for innovative ways to save money and slash state and local government programs. Despite providing a public good to states and municipalities, the nonprofit, tax-exempt sector is no exception to state and local government's purview. One of the methods used by governments is to levy ad hoc, coerced payments in lieu of taxes (\"PILOTs\") on tax-exempt organizations. Major cities such as Boston, Philadelphia, and Madison have taken a myriad of approaches and, thus far, nonprofits have generally been on the weak side of the bargaining table. But what state, local, and federal constitutional challenges might a nonprofit make against the imposition of a PILOT? And what is a PILOT anyway: a tax, fee, contract, penalty, or some combination? This Article will explore those and other areas in an attempt to help entities effectively drive their own PILOT. [PUBLICATION ABSTRACT]