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Articles 1 - 5 of 5
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Conviction Integrity Units Revisited, Barry Scheck
Conviction Integrity Units Revisited, Barry Scheck
Articles
“Conviction Integrity Unit” has become a brand name that has good public relations value for an elected official. But what does it really mean? Is it just a fashion accessory, a flashy but empty appellation intended to convey the idea that the office is extremely serious about correcting wrongful convictions and holding its own members accountable for errors or acts of misconduct, but really is not? Is conviction integrity nothing more than a passing fad, a nebulous slogan without real meaning that is good for propaganda purposes, but will not bring about any serious change in the way business is …
Problems With Destination-Based Corporate Taxes And The Ryan Blueprint, Reuven S. Avi-Yonah, Kimberly Clausing
Problems With Destination-Based Corporate Taxes And The Ryan Blueprint, Reuven S. Avi-Yonah, Kimberly Clausing
Articles
With the election of Donald Trump and the Republican Party’s domination of Congress, House Speaker Paul Ryan’s blueprint for fundamental tax reform requires more careful analysis. The Ryan blueprint combines reduced individual rates with a destination-based cash flow type business tax applicable to all businesses. The destination-based business tax at the center of the blueprint has several major problems: It is incompatible with our WTO obligations, it is incompatible with our tax treaties, and it will not eliminate the problems of income shifting and inversions it is designed to address. In addition, these proposals generate vexing technical problems that are …
Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie Roin
Articles
No abstract provided.
Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett Mcdonnell
Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett Mcdonnell
Articles
This paper explores corporate governance challenges that will arise as benefit corporations, and social enterprise more generally, go public. Balancing accountability of managers with a firm commitment to both doing good and making money may prove particularly difficult in the context of firms with shares traded on public markets. This paper looks at early experiments in both public markets and individual companies. It considers various corporate governance mechanisms that may help social enterprises credibly commit to their dual missions. These mechanisms include disclosure, fiduciary duty, board representation, voting, and corporate gatekeepers. Exchanges specifically for social enterprises may play a useful …
Equality Adds Quality: On Upgrading Higher Education And Research In The Field Of Law, Susanne Baer
Equality Adds Quality: On Upgrading Higher Education And Research In The Field Of Law, Susanne Baer
Articles
Much has been attempted, and many pro1ects are still underway aimed at achieving equality in higher education and research. Today, the key argument to demand and support the integration of gender in academia is that equality is indeed about the quality on which academic work is supposed to be based. Although more or less national political, social and cultural contexts matter as much as academic environments, regarding higher education and research, the integration of gender into the field of law seems particularly interesting. Faculties of law enjoy a certain standing and status, are closely connected to power and politics, and …