Michelle D. Layser

Publications

• Renters’ Tax Credits
  113 GEO. L.J. (2025) · Georgetown Law Journal · 2025
• Structural Inequality and the New Markets Tax Credit
  73 DUKE L.J. 801 (2023) · Duke Law Journal · 2023
• The Unknown Consequences of Place-Based Tax Incentives
  56 LOY. L. A. L. REV. 1261 (2023) · Loyola of Los Angeles Law Review · 2023
• The Unknown Consequences of Place-Based Tax Incentives
  Loyola of Los Angeles Law Review · 2023
• Tax (Dis)Conformity, Reverse Federalism, and Social Justice Reform
  53 SETON HALL L. REV. (2022) · Seton Hall Law Review · 2022
• Nonprofit Participation in Place-Based Tax Incentive Transactions
  48 FORDHAM URB. L.J. 1131 (2021) · Fordham Urban Law Journal · 2021

• A Typology of Place-Based Investment Tax Incentives
  25 WASH. & LEE. J. C. R. & SOC. JUST. 403 (2019) · Washington and Lee Journal of Civil Rights and Social Justice · 2019
• Panel Discussion: Tax Incentives and Economic Development
  Washington and Lee Journal of Civil Rights and Social Justice · 2018
• How Federal Tax Law Rewards Housing Segregation
  93 IND. L.J. (2018) · Indiana Law Journal · 2018
• Improving Tax Incentives for Wind Energy Production: The Case for a Refundable Production Tax Credit
  81 MO. L. REV. (2016) · Missouri Law Review · 2016
• The Quest to Save Journalism: A Legal Analysis of New Models for Newspapers from Nonprofit Tax-Exempt Organizations to L3Cs
  2010 UTAH L. REV. (2010) · Utah Law Review · 2010