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Articles 1 - 30 of 62
Full-Text Articles in Law
California Board Of Accountancy, Brian Attard, Betsy Gopinath
California Board Of Accountancy, Brian Attard, Betsy Gopinath
California Regulatory Law Reporter
No abstract provided.
California Board Of Accountancy, Brian Attard, Debra Jorgensen
California Board Of Accountancy, Brian Attard, Debra Jorgensen
California Regulatory Law Reporter
No abstract provided.
California Board Of Accountancy, Anna V. Randall, J. D. Fellmeth
California Board Of Accountancy, Anna V. Randall, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
It's Time To Mind The Gasb, Israel Klein
It's Time To Mind The Gasb, Israel Klein
San Diego Law Review
[T]his article provides support for the “Public Employee Pension Transparency Act” (Transparency Bill). The Transparency Bill, introduced in all 111th to 114th Congress—however not yet became law—proposes making tax benefits related to bonds issued by a state or political subdivision conditional upon compliance with specific reporting requirements, regarding post-employment financial liabilities, established by Congress. However, and more importantly, the Article points to the fact that the Transparency Bill only deals with a symptom of a much deeper problem—the ability of public sector entities to “shop” their disclosures and therefore to avoid accountability and scrutiny. This Article proceeds as follows: In …
California Board Of Accountancy, Anna V. Randall, J. D. Fellmeth
California Board Of Accountancy, Anna V. Randall, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Strict Liability For Gatekeepers: A Reply To Professor Coffee, Frank Partnoy
Strict Liability For Gatekeepers: A Reply To Professor Coffee, Frank Partnoy
University of San Diego Law and Economics Research Paper Series
This article responds to a proposal by Professor John C. Coffee, Jr. for a modified form of strict liability for gatekeepers. Professor Coffee’s proposal would convert gatekeepers into insurers, but cap their insurance obligations based on a multiple of the highest annual revenues the gatekeepers recently had received from their wrongdoing clients. My proposal, advanced in 2001, would allow gatekeepers to contract for a percentage of issuer damages, after settlement or judgment, subject to a legislatively-imposed floor. This article compares the proposals and concludes that a contractual system based on a percentage of the issuer’s liability would be preferable to …
Encumbered Shares, Shaun Martin, Frank Partnoy
Encumbered Shares, Shaun Martin, Frank Partnoy
University of San Diego Law and Economics Research Paper Series
The fundamental assumptions in the law and economics literature about shareholder voting and the one-share/one-vote rule are flawed. The classic view is that share ownership is necessary and sufficient to create voting rights and that such rights should be directly proportional to share ownership. We demonstrate that this assumption is unfounded, both for shares that are “economically encumbered” (held by shareholders who are not pure residual claimants; e.g., a shareholder who owns one share and is also short one or more shares) as well as shares that are “legally encumbered” (held or associated with more than one shareholder; e.g., shares …
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
University of San Diego Law and Economics Research Paper Series
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.
Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder
University of San Diego Law and Economics Research Paper Series
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …
California Board Of Accountancy, Kasey E. Jones, Shirley S. Prasad, J. D. Fellmeth
California Board Of Accountancy, Kasey E. Jones, Shirley S. Prasad, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
California Board Of Accountancy, Shirley S. Prasad, J. D. Fellmeth
California Board Of Accountancy, Shirley S. Prasad, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Bureau Of State Audits, J. D. Fellmeth
Bureau Of State Audits, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, David Deason, J. D. Fellmeth
Board Of Accountancy, David Deason, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, J. D. Fellmeth
Board Of Accountancy, J. D. Fellmeth
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Reed
Board Of Accountancy, M. Reed
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Lorenza, J. D'Angelo
Board Of Accountancy, M. Lorenza, J. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Lorenzo
Board Of Accountancy, M. Lorenzo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Lorenzo, J. D'Angelo
Board Of Accountancy, M. Lorenzo, J. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Romeo, J. D'Angelo
Board Of Accountancy, M. Romeo, J. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, J. D'Angelo
Board Of Accountancy, J. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, M. Romeo
Board Of Accountancy, M. Romeo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, S. Celatka Jr.
Board Of Accountancy, S. Celatka Jr.
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, S. Celatka Jr.
Board Of Accountancy, S. Celatka Jr.
California Regulatory Law Reporter
No abstract provided.
Office Of The Auditor General, R. Gutzler, F. Quevedo
Office Of The Auditor General, R. Gutzler, F. Quevedo
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, S. Celatka Jr.
Board Of Accountancy, S. Celatka Jr.
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, J. T. Whitely
Board Of Accountancy, J. T. Whitely
California Regulatory Law Reporter
No abstract provided.
Office Of The Auditor General, D. Levinson
Office Of The Auditor General, D. Levinson
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, J. P. Junge Ii, J. D'Angelo, E. D'Angelo
Board Of Accountancy, J. P. Junge Ii, J. D'Angelo, E. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Office Of The Auditor General, D. Levinson
Office Of The Auditor General, D. Levinson
California Regulatory Law Reporter
No abstract provided.
Board Of Accountancy, J. P. Junge Ii
Board Of Accountancy, J. P. Junge Ii
California Regulatory Law Reporter
No abstract provided.