The USD School of Law faculty publishes regularly in some of the nation's top academic journals. Check out featured scholarship from some of the most distinguished scholars in their respective fields.
Layser, Michelle
Journal Articles
- Renters' Tax Credits, 113 Georgetown Law Journal 1107 (2025)
- Structural Inequality and the New Markets Tax Credit, 73 Duke Law Journal 800 (2024) (with Andrew J. Greenlee)
- Removing Barriers to State Tax Incentive Reform, 171 University of Pennsylvania Law Review 1235 (2023)
- The Unknown Consequences of Place-Based Tax Incentives, 56 Loyola of Los Angeles Law Review 1261 (2023)
- Tax (Dis)Conformity, Reverse Federalism, and Social Justice Reform, 53 Seton Hall Law Review 413 (2022)
- An Opportunity for Reform: Taxation, Inequality, and Opportunity Zones, University of Illinois Law Review Online (2021)
- Financing Affordable Housing in Opportunity Zones, 19 Pittsburgh Tax Review 1 (2021)
- How Place-Based Tax Incentives Can Reduce Geographic Inequality, 74 Tax Law Review 1 (2021)
- Mitigating Housing Instability During a Pandemic, 99 Oregon Law Review 101 (2021) (with Edward De Barbieri, Andrew Greenlee, Blaine Saito & Tracy Kaye)
- Nonprofit Participation in Place-Based Tax Incentive Transactions, 49 Fordham Urban Law Journal 5 (2021)
- Subsidizing Gentrification: A Spatial Analysis of Place-Based Tax Incentives, 12 UC Irvine Law Review 1 (2021)
- A Typology of Place-Based Investment Tax Incentives, 23 Washington & Lee Law Review 403 (2019)
- The Pro-Gentrification Origins of Place-Based Investment Tax Incentives and a Path Toward Community Oriented Reform, 2019 Wisconsin Law Review 745 (2019)
- How Federal Tax Law Rewards Housing Segregation, 93 Indiana Law Journal 915 (2018)
- Improving Tax Incentives for Wind Energy Production: The Case for a Refundable Production Tax Credit, 81 Missouri Law Review 453 (2016)
- The Quest to Save Journalism: A Legal Analysis of New Models for Newspapers from Nonprofit Tax-Exempt Organizations to L3Cs, 2010 Utah Law Review 1315 (2010) (with Nikki Usher)
- Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity for Health Plan Beneficiaries, 32 University of Hawaii Law Review 73 (2009)