Friday, October 30, 2020
Cate Gelband (J.D. 2020, Oregon), Comment, Girls Just Wanna Have Funds: Creating Access to Equity Capital for Women-Owned Businesses Through the Tax Code, 98 Or. L. Rev. 229 (2020):
Women-owned businesses have established themselves as a pillar of the American economy and promise significant opportunities for growth. Lack of access to equity capital is a well-documented barrier for women-owned businesses. By amending the scope of key tax expenditures within a gender-neutral tax code, Congress can place women-owned businesses on equal footing with all small businesses and thereby enable women-owned businesses to achieve greater ccess to capital, realize their economic potential, and create benefits for all.