| Author | Title | Citation | Summary | Year |
| Michaell Crews-Yancey |
SHOULD DISPARATE IMPACT CLAIMS BE ALLOWED AGAINST MUNICIPAL CORPORATIONS IN ITS USE OF INITIATIVE AND REFERENDUM POWER AS TO LOW OR MODERATE-INCOME HOUSING PROJECTS? |
4 Journal of Law in Society 415 (Winter 2003) |
In the recent Supreme Court case, Cuyahoga Falls v. Buckeye Community Hope Foundation, Cuyahoga Falls, a suburb of Akron, fought a $3 million dollar lawsuit that accused it of holding a racially motivated referendum in 1996 in order to keep the town from integrating. The referendum, in that case, related to a proposal for low or moderate-income... |
2003 |
| Ben Wang |
SUPPLYING THE TAX SHELTER INDUSTRY: CONTINGENT FEE COMPENSATION FOR ACCOUNTANTS SPURS PRODUCTION |
76 Southern California Law Review 1237 (July, 2003) |
The use of abusive tax shelters by major corporations has been called the most serious compliance issue threatening the American tax system . . . . Losses to the Department of the Treasury (Treasury) are estimated to range anywhere from $7 billion to $30 billion per year. Meanwhile, corporate profits have risen 23.5% while their corresponding... |
2003 |
| Kevin A. Kordana , David H. Tabachnick |
TAX AND THE PHILOSOPHER'S STONE |
89 Virginia Law Review 647 (May, 2003) |
LIAM Murphy and Thomas Nagel have produced a stimulating new book, The Myth of Ownership: Taxes and Justice. The project, which grew out of a seminar taught jointly by Murphy and Nagel on Justice and Tax Policy at New York University School of Law, provides a lively account of the relationship between tax policy and contemporary moral and... |
2003 |
| Yoram Margalioth |
TAX COMPETITION, FOREIGN DIRECT INVESTMENTS AND GROWTH: USING THE TAX SYSTEM TO PROMOTE DEVELOPING COUNTRIES |
23 Virginia Tax Review 161 (Summer 2003) |
I. Introduction and Background Information. 162 II. Growth Theories and Foreign Direct Investment (FDI). 173 A. The Neoclassical Growth Models. 173 B. The New Growth Theories. 175 III. Tax Incentives. 181 A. Standard Arguments Against the Use of Tax Incentives. 181 1. Tax Incentives Distort Behavior. 181 2. Tax Incentives Are Ineffective and... |
2003 |
| Lily L. Batchelder |
TAXING THE POOR: INCOME AVERAGING RECONSIDERED |
40 Harvard Journal on Legislation 395 (Summer, 2003) |
This Article presents an original empirical analysis demonstrating the disproportionate burden taxation of annual income places upon low-income families. The author proposes two simple income averaging devices to redress this effect: averaging the Earned Income Tax Credit over a two-year period and carrying back the standard deduction and personal... |
2003 |
| Jianxia Du, Ph.D , James D. Anderson, Ph.D |
TECHNOLOGY AND QUALITY OF EDUCATION: DOES TECHNOLOGY HELP LOW-INCOME AND MINORITY STUDENTS IN THEIR ACADEMIC ACHIEVEMENTS? |
2003 University of Illinois Journal of Law, Technology and Policy 1 (Spring, 2003) |
This study examines the equality of educational opportunities (EEO) as it relates to the availability and usage of technology. It is generally held that technology is the key to bridging the achievement gap between students from disadvantaged and advantaged socioeconomic or ethnic groups. This study utilized a database constructed from the... |
2003 |
| Sabine D. Selbach |
THE HARMONIZATION OF CORPORATE TAXATION & ACCOUNTING STANDARDS IN THE EUROPEAN COMMUNITY AND THEIR INTERRELATIONSHIP |
18 Connecticut Journal of International Law 523 (Spring, 2003) |
The European Council in Lisbon in March 2000 established a new strategic goal for the European Union, namely [t]o become the most competitive and dynamic knowledge-based economy in the world, capable of sustainable economic growth with more and better jobs and greater social cohesion. This overall objective places strong emphasis on the need to... |
2003 |
| Paul R. McDaniel |
THE U.S. TAX TREATMENT OF FOREIGN SOURCE INCOME EARNED IN DEVELOPING COUNTRIES: A POLICY ANALYSIS |
35 George Washington International Law Review 265 (2003) |
The purpose of this Article is to explore whether the United States should amend its international tax rules in ways that might encourage U.S. companies to invest in developing countries. Some scholars, notably Professor Karen Brown, have argued that the current U.S. international tax regime works against the interests of developing countries and... |
2003 |
| Nina J. Crimm |
THROUGH A POST-SEPTEMBER 11 LOOKING GLASS: ASSESSING THE ROLES OF FEDERAL TAX LAWS AND TAX POLICIES APPLICABLE TO GLOBAL PHILANTHROPY BY PRIVATE FOUNDATIONS AND THEIR DONORS |
23 Virginia Tax Review 1 (Summer 2003) |
The September 11 catastrophes have presented America with an opportunity to analyze both our nation's continued vulnerabilities and the many factors that contributed to widespread anti-American sentiments abroad that culminated in heinous acts by radical extremists. Thus, the tragedies should catapult this country into a heightened appreciation of... |
2003 |
| Kirk Stark , Jonathan Zasloff |
TIEBOUT AND TAX REVOLTS: DID SERRANO REALLY CAUSE PROPOSITION 13? |
50 UCLA Law Review 801 (February, 2003) |
In this Article, we examine the relationship between Serrano v. Priest, the California Supreme Court's landmark school finance equalization decision, and Proposition 13, the state's famous property tax revolt. As school finance litigation continues in several states, opponents of equalization schemes have argued that Serrano caused Proposition... |
2003 |
| Stuart M. Riback |
TRADEMARK ISSUES IN BANKRUPTCY |
93 The Trademark Reporter 867 (July-August, 2003) |
Trademark lawyers are at home in federal court. Almost all trademark cases are within federal subject matter jurisdiction, so the Federal Rules of Civil Procedure are second nature to them. The same can be said of bankruptcy lawyers: bankruptcy law is almost entirely federal, and the federal courts that administer bankruptciesUnited States... |
2003 |
| Marjorie E. Kornhauser |
A LEGISLATOR NAMED SUE: RE-IMAGINING THE INCOME TAX |
5 Journal of Gender, Race and Justice 289 (Spring 2002) |
When America's Founding Fathers gathered to establish the legal framework for the new republic, Abigail Adams wrote to her husband John Adams asking him to remember the ladies. For countless generations lawmaking had occurred this way; when the vote was called, the answering voices were always male. Women were heard only indirectly through the... |
2002 |
| Michael J. Barry |
A SENSIBLE ALTERNATIVE TO REVOKING THE BOY SCOUTS' TAX EXEMPTION |
30 Florida State University Law Review 137 (Fall, 2002) |
Most members were outraged when their colleagues stood on the floor of the United States House of Representatives to support an act that would repeal the Boy Scouts of America's (BSA) congressional charter. Eleven weeks earlier the BSA had won a landmark victory before the Supreme Court in Boy Scouts of America v. Dale, which arguably recognized a... |
2002 |
| Daniel M. Schneider |
ASSESSING AND PREDICTING WHO WINS FEDERAL TAX TRIAL DECISIONS |
37 Wake Forest Law Review 473 (Summer 2002) |
In this Article, Professor Daniel Schneider uses empirical research to analyze the connections between who wins federal tax trial decisions and the social backgrounds of judges who decided these cases. Using a database consisting of twenty years of recent Tax Court and three federal district court decisions, Professor Schneider sets forth both... |
2002 |
| Joanne M. Pyc |
CHANGING THE ANIMAL LEGAL PARADIGM USING THE UNITED STATES TAX CODE |
30 Capital University Law Review 947 (2002) |
There has been an increased interest in the sufficiency of the law relative to non-human animals in recent years. Steven Wise's book, published in 2000, arguing for limited legal rights for chimpanzees, was based firmly on legal precedent. In addition, there has been activity in the areas of tort, family, contract, and probate law in the direction... |
2002 |
| David A. Brennen |
CHARITIES AND THE CONSTITUTION: EVALUATING THE ROLE OF CONSTITUTIONAL PRINCIPLES IN DETERMINING THE SCOPE OF TAX LAW'S PUBLIC POLICY LIMITATION FOR CHARITIES |
5 Florida Tax Review 779 (2002) |
L1-6,T6Prologue 781 I. L2-6,T6Introduction 785 II. L2-6,T6Tax Law's Public Policy Limitation 788 A. L3-6,T6The Origins of the Public Policy Limitation 789 B. L3-6,T6The Consequences of Violating the Public Policy Limitation 793 C. L3-6,T6Service Statements That the Constitution Dictates When a Public Policy Is Sufficiently Established 796 1.... |
2002 |
| Natalie C. Khavulya-Maksin |
CONSOLIDATED GROUPS MUST USE A SEPARATE ENTITY APPROACH WHEN REDUCING TAX ATTRIBUTES IN BANKRUPTCY |
24 Cardozo Law Review 397 (November, 2002) |
A critical issue in the taxation of federally consolidated corporations is when these corporations should be treated as a single, combined entity and when such corporations should instead be treated separately on a company-by-company basis. In United Dominion Industries, Inc. v. United States, the United States Supreme Court held that federally... |
2002 |
| William H. Baker |
CONTINGENT FEE AGREEMENTS & TAX LIABILITY: AN OPPORTUNITY FOR CHANGE |
42 Santa Clara Law Review 757 (2002) |
Over the years, the provisions of the tax law have been of extreme interest to most people. Politicians talk about the tax law, particularly during their campaigns for office, and Congress is constantly tinkering with the Internal Revenue Code, periodically making significant changes to it. The changes are made for many reasons. In some instances,... |
2002 |
| Marcus Cole |
'DELAWARE IS NOT A STATE': ARE WE WITNESSING JURISDICTIONAL COMPETITION IN BANKRUPTCY? |
55 Vanderbilt Law Review 1845 (November, 2002) |
I. The Rise of Delaware Bankruptcy. 1850 II. Lawyers' Explanations for Choosing Delaware. 1859 A. The Factors for Lawyers. 1859 1. Predictability. 1859 2. Speed. 1860 3. (The Absence of) Real Law. 1861 4. Sophistication of the Judges. 1863 5. Responsiveness and Availability of the Judges. 1864 6. Attorneys' Fee Applications. 1865 7. Geographic... |
2002 |
| Patricia A. Cain |
DEPENDENCY, TAXES, AND ALTERNATIVE FAMILIES |
5 Journal of Gender, Race and Justice 267 (Spring 2002) |
In her book, The Neutered Mother, Professor Martha Fineman makes a plea that we stop viewing the family as consisting primarily of a husband and wife, living together with their biological children. Not only does this archetypal family not exist in the majority of households any longer, but also focusing on the marriage bond obscures the more... |
2002 |
| Arthur J. Cockfield |
DESIGNING TAX POLICY FOR THE DIGITAL BIOSPHERE: HOW THE INTERNET IS CHANGING TAX LAWS |
34 Connecticut Law Review 333 (Winter, 2002) |
The Internet is driving significant changes to aspects of United States domestic and international tax policy despite the initial insistence by tax authorities that traditional tax laws would suffice to address emerging challenges. This Article discusses how these traditional tax laws are often unsuitable when applied to economic activities that... |
2002 |
| Rebecca M. Burns |
KILLING THEM WITH KINDNESS: HOW CONGRESS IMPERILS WOMEN AND CHILDREN IN BANKRUPTCY UNDER THE FACADE OF PROTECTION |
76 American Bankruptcy Law Journal 203 (Spring, 2002) |
In the 107th Congress slightly varying versions of the Bankruptcy Reform Act of 2001 were passed very quickly by the House and the Senate with little initial debate. The Bankruptcy Reform Act of 2001 still deserves critical attention because it is being justified in part as helping and protecting women and children. If the Act becomes law, not only... |
2002 |
| Duncan Kennedy |
LEGAL ECONOMICS OF U.S. LOW INCOME HOUSING MARKETS IN LIGHT OF "INFORMALITY" ANALYSIS |
4 Journal of Law in Society 71 (Fall, 2002) |
This essay proposes a general framework for understanding the phenomenon of neighborhood transitions in low income housing markets in large urban areas. It is an attempt to bring to bear on typical Unitedstatesean phenomena the insights of a number of legal and nonlegal disciplines and subdisciplines that have up to now had little to say to one... |
2002 |
| John Warren Kindt , John K. Palchak |
LEGALIZED GAMBLING'S DESTABILIZATION OF U.S. FINANCIAL INSTITUTIONS AND THE BANKING INDUSTRY: ISSUES IN BANKRUPTCY, CREDIT, AND SOCIAL NORM PRODUCTION |
19 Bankruptcy Developments Journal 21 (2002) |
Introduction. 22 I. Delimitation of Problems. 24 A. Legalized Gambling as a Cause of New Gambling Addictions, Bankruptcies, and Crime in the United States. 24 1. The Social Costs of Gambling: Pathological (Addicted) Gamblers. 26 2. The Social Costs of Gambling: Bankruptcies. 28 3. The Social Costs of Gambling: Crime. 36 B. The Intersection of... |
2002 |
| Marjorie E. Kornhauser |
LEGITIMACY AND THE RIGHT OF REVOLUTION: THE ROLE OF TAX PROTESTS AND ANTI-TAX RHETORIC IN AMERICA |
50 Buffalo Law Review 819 (Fall 2002) |
Do you know what it's called when someone else controls the fruits of your labor. It is tax slavery by the government. [The current tax system] limits our freedoms . . . [and] breeds tyranny . . . . The income tax is unconstitutional . . . . [T]he Constitution has been so assaulted by the 16th amendment and other acts of Congress that it barely... |
2002 |
| George W. Kuney |
MISINTERPRETING BANKRUPTCY CODE SECTION 363(F) AND UNDERMINING THE CHAPTER 11 PROCESS |
76 American Bankruptcy Law Journal 235 (Spring, 2002) |
Seemingly slight misinterpretations can dramatically alter an entire statutory scheme. Like small cracks along a rock face, these slight imperfections provide toeholds for roots, ice, wind and water that will eventually erode the entire surface. Courts faced with interpretation of Bankruptcy Code § 363(f) prove this to be all too true. Multiple... |
2002 |
| Karen B. Brown |
MISSING AFRICA: SHOULD U.S. INTERNATIONAL TAX RULES ACCOMMODATE INVESTMENT IN DEVELOPING COUNTRIES? |
23 University of Pennsylvania Journal of International Economic Law 45 (Spring 2002) |
We're the . . . United States. Do we need Africa? The nations of the sub-Saharan portion of the African continent have recently attracted the attention of U.S. policymakers. The U.S. House of Representatives and Senate held a series of hearings on trade relations with Africa in 1995, 1996, 1997, and 1999. In 1997, President Clinton announced a... |
2002 |
| Robert B. Chapman |
MISSING PERSONS: SOCIAL SCIENCE AND ACCOUNTING FOR RACE, GENDER, CLASS, AND MARRIAGE IN BANKRUPTCY |
76 American Bankruptcy Law Journal 347 (Summer, 2002) |
There is no such thing as society. There are individual men and women, and there are families. A unit is the unit of analysis for an effect if and only if that effect is assessed against the variations among those units. [T]here is only one principle that can be defended under all circumstances and in all stages of human development. It is the... |
2002 |
| Robert J. Desiderio, , James La Fata, , Maria Siemel McCulley |
NEW MEXICO TAXES: TAKING ANOTHER LOOK |
32 New Mexico Law Review 351 (Summer, 2002) |
Taxes are the tool that governments use to transfer financial resources from the private sector to the public sector. Taxes allow governments to raise the revenues necessary to finance publicly provided goods and services. The amount and kind of taxes levied by a government depend on its fiscal needs and prevailing notions of tax principles and... |
2002 |
| Kenneth N. Klee |
ONE SIZE FITS SOME: SINGLE ASSET REAL ESTATE BANKRUPTCY CASES |
87 Cornell Law Review 1285 (September, 2002) |
For several years a debate has raged over whether single asset real estate cases should be singled out for special treatment under the Bankruptcy Code. Under the current $4 million debt cap, these cases involve apartment houses and small office buildings. But both Houses of Congress have passed legislation that will repeal the $4 million cap,... |
2002 |
| Cynthia L. Spanhel, Ph.D., CAE, Carol L. Cannon, M.A., Kevin J. Priestner |
PRIVATE PRACTITIONER INCOME IN TEXAS |
65 Texas Bar Journal 69 (January, 2002) |
A comprehensive and detailed report on 2000 private practitioner income may be obtained at no cost. In addition, reports on 2000 corporate counsel income and hourly rates are also available. For copies of these and other reports, send inquiries to the State Bar of Texas, Department of Research & Analysis, P.O. Box 12487, Austin, TX 78711-2487. Call... |
2002 |
| Cara Hendrickson |
RACIAL DESEGREGATION AND INCOME DECONCENTRATION IN PUBLIC HOUSING |
9 Georgetown Journal on Poverty Law and Policy 35 (Winter, 2002) |
On November 28, 1993, 43-year-old Yetta M. Adams froze to death on a bench across the street from the Department of Housing and Urban Development (HUD) in Washington, D.C. According to a childhood friend, Ms. Adams was a former child care worker, now homeless, who had sought shelter on that cold night but was turned away. Housing Secretary... |
2002 |
| Russell H. Hereth, Cpa, and John C. Talbott |
RECENT TAX LAW CHANGE SPURS INVESTING IN RACEHORSES |
69 Practical Tax Strategies 206 (October, 2002) |
As many investors look for alternatives to the stock market, more attention is drawn to buying a thoroughbred--particularly in light of recently liberalized depreciation rules. Captain Steve. Many individuals recognize the name of the 2001 Dubai Championship winner, even though they have never graced a racetrack. This colt brought $70,000 when... |
2002 |
| Robert B. Chapman |
THE BANKRUPTCY OF HAIG-SIMONS? THE INEQUITY OF EQUITY AND THE DEFINITION OF INCOME IN CONSUMER BANKRUPTCY CASES |
10 American Bankruptcy Institute Law Review 765 (Winter, 2002) |
Personal income may be defined as the algebraic sum of (1) the market value of rights exercised in consumption and (2) the change in the value of the store of property rights between the beginning and end of the period in question. Disposable income is simply a measure of what can be done to promote fairness. I will pay $871,550 to anyone who can... |
2002 |
| Rafael Efrat |
THE DISADVANTAGED IN BANKRUPTCY |
19 Bankruptcy Developments Journal 71 (2002) |
This Article sheds light on the plight of people who are at the tail end of society: they not only are financially insolvent, but also members of the traditionally disadvantaged segments of society. It summarizes the findings of an empirical study of bankrupt individuals who are members of the traditionally underprivileged groups in Israeli... |
2002 |
| Calvin J. Allen, Esq. |
THE EFFECTIVE ROLE OF UNITED STATES INTERNATIONAL TAX LAW IN DISMANTLING "APARTHEID" IN THE UNION OF SOUTH AFRICA AND IN REBUILDING THE UNION OF SOUTH AFRICA AFTER THE DEMISE OF "APARTHEID" |
27 Thurgood Marshall Law Review 165 (Spring, 2002) |
L1-3,T3Foreword 166 L1-3,T3Introduction 167 I. L2-3,T3Income Tax Treaties 168. A. Objectives of Income Tax Treaties. 168 B. The First United StatesUnion of South Africa Income Tax Treaty. 170 II. L2-3,T3Termination of 1946 United StatesSouth Africa Income Tax Treaty, Due to the System of Apartheid in the Union of South Africa and the 1997 United... |
2002 |
| Rafael Efrat |
THE RISE & FALL OF ENTREPRENEURS: AN EMPIRICAL STUDY OF INDIVIDUAL BANKRUPTCY PETITIONERS IN ISRAEL |
7 Stanford Journal of Law, Business & Finance 163 (Spring, 2002) |
This Article addresses two fundamental areas of inquiry in personal bankruptcy. First, it examines what conditions justify an expansive versus stringent bankruptcy debt relief regime in a given country. Second, the article examines what contributes to the particular profile composition of individuals in bankruptcy. The author hypothesizes that the... |
2002 |
| Michael D. Erickson |
UPON FURTHER REVIEW . . . WHEN IT COMES TO TAX-EXEMPT, STADIUM FINANCE REFORM, STOP CHEERING FOR THE POPULAR PROPOSALS AND ADOPT SIMPLE REFORM |
21 Virginia Tax Review 603 (Spring, 2002) |
L1-2Introduction 604. I. Current Law. 607 A. General Operation of Tax-exempt Bond Provisions. 607 B. Tax-exempt Bonds and Local Stadium Finance. 610 II. Proposed Changes to Current Law. 613 A. STADIA. 613 1. The STADIA Proposal. 613 2. Arguments for STADIA--Moynihan's Four Rationales. 615 3. Arguments Against STADIA. 616 a. Criticizing The First... |
2002 |
| Lynn M. Lopucki , Joseph W. Doherty |
WHY ARE DELAWARE AND NEW YORK BANKRUPTCY REORGANIZATIONS FAILING? |
55 Vanderbilt Law Review 1933 (November, 2002) |
I. Introduction. 1934 II. Methodology. 1937 III. Do Delaware and New York Reorganizations Fail More Often?. 1939 A. Measured by Refiling. 1939 B. Measured by Business Failure. 1939 C. Measured by Business Performance. 1942 D. Measured by Plan Failure. 1944 E. Conclusions. 1945 IV. Possible Failure Causes Exogenous to Delaware. 1946 A. What Firm... |
2002 |
| Joan Tarpley |
A COMMENT ON JUSTICE O'CONNOR'S QUEST FOR POWER AND ITS IMPACT ON AFRICAN AMERICAN WEALTH |
53 South Carolina Law Review 117 (Fall 2001) |
I. Introduction. 117 II. The Affirmative Action Decisions. 120 A. Cases. 122 B. Causes. 127 C. African American Wealth. 131 III. The Politician at Work. 136 A. The Battles. 136 B. Power Politics at Grass Roots Extremity. 139 C. A Theoretical Analysis of O'Connor's Quest for Power. 144 IV. Conclusion. 147 |
2001 |
| Joseph M. Dodge |
A DEEMED REALIZATION APPROACH IS SUPERIOR TO CARRYOVER BASIS (AND AVOIDS MOST OF THE PROBLEMS OF THE ESTATE AND GIFT TAX) |
54 Tax Law Review 421 (Summer 2001) |
I. Introduction. 423 II. Setting the Stage. 424 A. Are the Federal Transfer Taxes Terminally Ill?. 424 B. Solutions Within the Income Tax. 430 III. Theoretical Comparisons of the Various Alternatives. 431 A. Historical Origin of Fair-Market-Value Basis and Carryover Basis. 431 B. Defense of Deemed Realization Under Income Tax Theory. 432 C.... |
2001 |
| Michael K. Ryan |
A REQUIEM FOR RELIGIOUSLY BASED PROPERTY TAX EXEMPTIONS |
89 Georgetown Law Journal 2139 (June, 2001) |
Under our institutions, there is no good reason why one species of property, or one class of persons, should be exempt from the common burdens which, for the common good, all ought equally bear. The wisdom behind the premise of the above words, as they refer to tax exemptions for religiously based property, is fundamentally correct. While there are... |
2001 |
| Russell J. Upton ; |
BOB JONESING BADEN-POWELL: FIGHTING THE BOY SCOUTS OF AMERICA'S DISCRIMINATORY PRACTICES BY REVOKING ITS STATE-LEVEL TAX-EXEMPT STATUS |
50 American University Law Review 793 (February, 2001) |
Introduction. 794 A. Preliminary Considerations. 801 I. Background. 806 A. The Boy Scouts of America. 806 B. Dale v. Boy Scouts of America. 809 II. Challenging Tax-Exempt Status. 814 A. Although Not State Action, Tax Exemption Subsidizes the Activities of Tax-Exempt Organizations. 816 III. Dale Should Sue to Have the New Jersey Tax Commissioner... |
2001 |
| Julie Roin |
COMPETITION AND EVASION: ANOTHER PERSPECTIVE ON INTERNATIONAL TAX COMPETITION |
89 Georgetown Law Journal 543 (March, 2001) |
L1-5,T5Introduction 544 I. L2-5,T5Constructive Versus Destructive Competition 545 a. L3-5,T5the case against competition 549 1. L4-5,T5Race to the Bottom 550 2. L4-5,T5Tax Competition as a Race to the Bottom 552 b. L3-5,T5revisiting locational efficiency 554 1. L4-5,T5Income Taxes as Benefits Taxes 555 2. L4-5,T5Garbage in, Garbage out? 562 a. The... |
2001 |
| Ted Janger |
CRYSTALS AND MUD IN BANKRUPTCY LAW: JUDICIAL COMPETENCE AND STATUTORY DESIGN |
43 Arizona Law Review 559 (Fall 2001) |
[C]rystalline rules seem less the king of the efficiency mountain than we may normally assume. One can argue that elaborate ex post allocations of responsibilities might be efficient too, even if they make people's entitlements fuzzier ex ante. The very knowledge that one cannot gull someone else, and get away with it, makes it less likely that... |
2001 |
| James R. Repetti |
DEMOCRACY, TAXES, AND WEALTH |
76 New York University Law Review 825 (June, 2001) |
Congress adopted an estate tax in 1916 in response to concerns about the harmful social effects of wealth concentration. Recently, proposals have been put forward to abolish the estate tax. Professor Repetti explores traditional justifications for the estate tax and reviews political and economic research on the effects of wealth concentration. He... |
2001 |
| Richard Lavoie |
DEPUTIZING THE GUNSLINGERS: CO-OPTING THE TAX BAR INTO DISSUADING CORPORATE TAX SHELTERS |
21 Virginia Tax Review 43 (Summer 2001) |
I. INTROUDCTION. 44 II. RECENT TRENDS AND ATTORNEY PARTICIPATION IN CORPORATE TAX-SHELTER ACTIVITY. 47 A. Disposition of Most Attorneys Against Tax Shelters. 50 B. Cost-Benefit Analysis and Business Judgment. 52 C. The Role of Competitive Pressure. 55 D. Ambiguities in the Law as Shelter to Malpractice Liability. 57 III. RECENT PROPOSALS AIMED AT... |
2001 |
| Richard Kornylak |
DISCLOSING THE ELECTION-RELATED ACTIVITIES OF INTEREST GROUPS THROUGH § 527 OF THE TAX CODE |
87 Cornell Law Review 230 (November, 2001) |
Introduction. 230 I. Campaign Finance Reform and Its Limits: The Problem of Issue Advocacy. 233 A. Creating the Issue Advocacy-Electioneering Divide: Buckley v. Valeo. 233 B. Testing Buckley's Limits: The Rise of Unregulated Issue Spending. 238 II. The § 527 Disclosure Legislation. 241 A. Section 527 Political Organizations: How They Began, Why... |
2001 |
| Francis G. Conrad |
DOT.COMS IN BANKRUPTCY VALUATIONS UNDER TITLE 11 OR WWW.SNIPEHUNT IN THE DARK.NOREORG/NOASSETS.COM |
9 American Bankruptcy Institute Law Review 417 (Spring, 2001) |
This article examines the rising tide of dot.coms in bankruptcy on a prospective basis. The first part of the article reviews the financial and economic environment in which dot.coms fail. The second part reviews the various methodologies for valuing dot.coms. Part Three evaluates the expected assets of failed dot.coms applying the methodologies... |
2001 |
| Daniel M. Schneider |
EMPIRICAL RESEARCH ON JUDICIAL REASONING: STATUTORY INTERPRETATION IN FEDERAL TAX CASES |
31 New Mexico Law Review 325 (Spring, 2001) |
Common wisdom and legal literature reveal how we think judges think. If you asked lawyers how judges decide cases, they would most likely respond with something about precedents, rules, reasoning, and arguments-notwithstanding what supporters of legal realism, critical legal studies, race theories, and feminism might say. But if you asked social... |
2001 |