Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Law
Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber
Impact Of Sales And Use Taxes On Corporate Transactions, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entity Update, Richard B. Robinson
Pass-Through Entity Update, Richard B. Robinson
William & Mary Annual Tax Conference
No abstract provided.
S Corporations, Bryan P. Collins
S Corporations, Bryan P. Collins
William & Mary Annual Tax Conference
No abstract provided.
The Search For Global Standards, Jayne W. Barnard
The Hampel Committee Report: A Transatlantic Critique, Jayne W. Barnard
The Hampel Committee Report: A Transatlantic Critique, Jayne W. Barnard
Popular Media
To an American observer, the activities of the Cadbury, Greenbury and Hampel Committees are impressive, if only because so few lawyers seem to be involved. Unlike the US, where improvements in corporate governance can usually be traced to legislation or litigation, British efforts at self-governance offer an attractive, alternative model. The Hampel Report is disappointing, however, in three respects: the report lacks concrete models; its reliance on the AGM as a mechanism of reform is misplaced; and its failure to recognize internal monitoring programs as an essential element of good corporate governance is shortsighted.
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Toward A Practical Estate-Tax Exclusion For Family-Run Businesses: Analysis Of Section 2033a And Proposal For Reform, Eric D. Chason, Robert T. Danforth
Faculty Publications
In a previous work appearing in this Journal, the authors proposed an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth. In this Article, the authors analyze, in the context of their earlier work, the new estate-tax exclusion for closely held businesses (section 2033A) created by the Taxpayer Relief Act of 1997. The authors describe the features of a practical family-run business exclusion and conclude that section 2033A, in its present form, fails as a practical exclusion. The authors catalogue those elements of section 2033A that should be retained and propose reforms of those …