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I INTRODUCTION Pawn loans are a form of credit secured by a borrower's personal belongings. (1) Throughout the nineteenth century, pawnbroking enjoyed immense popularity, particularly among the poor in urban [...], In Australia, pawnbrokers are largely exempt from national consumer credit legislation. They are instead governed by state legislation, which affords very limited protection to consumers. This study outlines the current regulation of pawn lending and presents a qualitative profile of consumers who use pawn loans. In the absence of reliable industry data, it draws on case law, media reports, law reform submissions, previous qualitative studies and an online survey of consumers, conducted by the authors. The study argues that the light regulation of pawn lending creates a high risk of consumer harm and regulatory arbitrage by unscrupulous providers. It proposes law reforms and policy measures to address these risks and to provide more effective protection to consumers.

TABLE OF CONTENTS I. INTRODUCTION 293 II. INTELLECTUAL PROPERTY RIGHTS 295 A. Definition of Intellectual Property Rights 295 1. Patents 295 2. Copyright 296 3. Trademarks 297 B. Intellectual Property [...], This article analyzes the use of intellectual property rights and the most common forms of tax measures to incentivize innovation, and it conducts a comparative analysis of the policies adopted by the European Union and the United States. The first part of this article will focus on intellectual property (IP) rights, building a framework for conducting a more thorough analysis of the interaction between these rights and tax policy. When tax policy instruments are used for purposes that differ from revenue-raising and wealth-redistribution, several issues arise, and it becomes necessary to understand whether the objectives are pursued without disrupting status quo equilibriums. The tax system should be looked at holistically, and several assessments should be conducted to determine whether there might be different ways to accomplish the same objectives more efficiently and without compromising the tax system's neutrality. All in all, the proposed policy should be clear with its objectives and strive to avoid undesirable effects. The most common ways to incentivize innovation through the tax system are research and development (R&D) tax credits and "IP Box Regimes. " This article will provide an analysis of these different innovation-oriented tax measures. This evaluation will lead to the determination that expenses-based tax incentives, in the form of R&D tax credits, are a better complement to IP rights in incentivizing innovation than IP Box Regimes, whose scope only somewhat overlaps with IP rights. The last part of this analysis will compare the innovation environments and legal frameworks of the European Union and the United States. In comparing these two different ways of achieving the same objective, it will consider the nature of these two tax policies, emphasizing potential causes and consequences of different choices. Consequently, this paper will highlight the conclusions of this analysis.

INTRODUCTION In July 2019, Brian Coughlin borrowed $1,100 from a payday lender named Lendgreen. (1) Later that year, Mr. Coughlin filed for bankruptcy and listed his outstanding balance of about [...]

Table of Contents I. Introduction 130 II. Historical Treatment of R&E Expenses 131 III. The TCJA Approach to R&E Expenses 137 A. Expenditures Subject to Section 174 140 1. The [...], In the Tax Cuts and Jobs Act (TCJA), Congress eliminated the deduction for research and experimental (R&E) expenditures that has been a part of the federal Tax Code since 1954. Despite numerous attempts at delay or repeal, this change went into effect in 2022. Instead of deducting their R&E costs, businesses must now capitalize and amortize those expenses over five years, or 15 years for research conducted abroad. The new law has the potential to cause substantial tax increases for businesses that engage in R&E activities. It also creates a number of interpretive issues, and sets up potential conflicts with other provisions of the tax code. In addition, it makes the United States an outlier among the OECD nations, where current expensing of R&E expenditures remains the norm. The TCJA's changes to section 174 may incentivize large businesses either to reduce their research activities or to shift those activities to foreign affiliates, taking high-paying jobs, and even the resulting intellectual property, with them. Despite these potential consequences, Congress made the decision to up-end more than sixty years of consistent tax policy with remarkably little discussion, data analysis, or explanation. This article analyzes the new rules governing the tax treatment of R&E expenditures, identifies significant interpretive issues, and considers the potential impact of these rules on businesses engaged in R&E activities.

INTRODUCTION 170 II. WHAT is CHILDCARE and Why is it Important? 172 A.Overview of the Childcare and Out-of-School Time Industries 172 B.Issues in the Childcare and Out-of-School Time Industry 174 [...], COVID-19 caused a perfect storm that showcased the indispensability of childcare to the overall well-being of children, families, and communities while simultaneously illuminating the many gaps and shortcomings rife within the American childcare system. The virus only exacerbated the accessibility and affordability challenges faced by families seeking high-quality childcare. This Note evaluates the necessity of accessible, high-quality childcare and out-of school time options for working moms while considering the pandemic's impact on the care industry. The Note argues that the American Rescue Plan's influx of federal funding to the childcare and out-of-school time industry, while a necessary life-preserver, was not enough to sustain the sort of growth in quality and affordability long overdue. The Note asserts solutions such as making permanent monthly payments to families through the expanded 2021 Child Tax Credit and expanding incentivization structures for large companies to include in their plans how they will provide affordable childcare for their workers. With federal relief money expiring in 2024, now is the time for state and federal legislators to either make portions of the American Rescue Plan permanent or incorporate key ideas from the Plan into existing structures.

I. INTRODUCTION 590 II. THE HISTORY AND PRESENT UNCERTAINTY OF THE CTC 591 A. A Brief History of the CTC 592 B. The American Rescue Plan Act of 2021 593 [...], More than ten million children in the United States live in poverty, largely because of the country's relative lack of investment in children and families. Child poverty is associated with higher rates of child maltreatment and contributes to a host of outcomes that harm children and society. Recent legislation that increased the size and scope of the Child Tax Credit (CTC) demonstrated the power of cash assistance policies to reduce child poverty. However, implementation issues prevented many of the poorest families from receiving benefits, and the CTC expansion expired at the end of 2021. This Note proposes a Universal Child Benefit (UCB) that would provide $700 monthly for children under age six and $400 monthly for children ages six to seventeen. All families would automatically receive the benefit through the Social Security Administration (SSA). The UCB would drastically reduce child poverty and improve child well-being in the U.S.

I. INTRODUCTION Financial hardship and the barriers to in-person shopping created by the COVID-19 pandemic led to the explosive rise of the Buy Now Pay Later ("BNPL") industry. (1) As [...]

I Introduction Businesses that offer to resolve debt problems for a fee have been highlighted as a risk to individuals in financial stress. These risks are heightened in a climate [...], High levels of personal debt and the rising cost of living have increased the likelihood of Australian consumers engaging with businesses that promise to resolve their debt problems. Such businesses have been highlighted for the risks they pose to consumers, charging fees for services that are available at no cost and at times giving poor advice that exacerbates their financial difficulties. Drawing on a consumer survey, a focus group interview with professionals who assist vulnerable debtors, and experience in other countries, the article proposes reforms to strengthen safeguards against predatory conduct and harmful business practices. The proposals build on the recently introduced licensing regime for debt management firms to channel Australians towards suitable and affordable solutions that aid, rather than impede, their recovery from debilitating debt.