Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Legal Knowledge Of Michigan Citizens, Michigan Law Review
Legal Knowledge Of Michigan Citizens, Michigan Law Review
Michigan Law Review
This empirical study of the legal knowledge of Michigan citizens arose in response to the paucity of research in the area, especially in Michigan, where no such study had previously been conducted, and the contradictory findings of those earlier studies that had been conducted. Its findings may have implications for future efforts to educate the public and may provide some clues as to whether and why certain segments of the population are deficient in legal knowledge.
Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker
Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker
Michigan Law Review
When used by newspaper reporters and politicians, the term "tax loophole" is always a pejorative, though the tone of disapproval may be mingled with a dash of admiration for the astute lawyer or accountant who discovered the device. Since condemnation is the predominant tone, it is always assumed that loopholes can be quickly and reliably distinguished from tax provisions that are reasonable and fair. Sometimes, to be sure, it is suggested that the only criterion is self-interest: one man's loophole is another man's relief provision. More frequently, loopholes are said to inure primarily, if not solely, to the benefit of …