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Full-Text Articles in Law
The Politics Of Abortion In The House Of Representatives In 1976, Maris A. Vinovskis
The Politics Of Abortion In The House Of Representatives In 1976, Maris A. Vinovskis
Michigan Law Review
The battle over federal funds for abortions and the attempts to pass a constitutional amendment to prohibit all abortions have become annual events that most members of Congress privately dread but publicly welcome. As "pro-life" and "pro-choice" constituents descend upon their elected officials each year, representatives are forced to face an issue that has no easy legislative solution. Despite the intensity and disruptiveness of these confrontations, there have been no thorough and independent analyses of this phenomenon. Instead, most information on the abortion controversy in Congress has come from the understandably biased pens of the activists on both sides. Representatives …
The Antidumping Law: Repeal It Or Revise It, John J. Barceló Iii
The Antidumping Law: Repeal It Or Revise It, John J. Barceló Iii
Michigan Journal of International Law
This Article concentrates only on American antidumping, safeguard, and antitrust laws. The analysis, however, should have general application to any country in the western trading world. All such countries have antidumping and safeguard provisions patterned along the general guidelines in Articles VI and XIX of the General Agreement on Tariffs and Trade (GAIT). Any country which does not provide protection against predatory pricing through a general antitrust law might resort to a revised antidumping law aimed only at predatory dumping.
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Accelerated Depreciation—Tax Expenditure Or Proper Allowance For Measuring Net Income?, Douglas A. Kahn
Articles
Since the 1950s, it has become fashionable to attack various provisions of the Internal Revenue Code by calling them "subsidies" rather than "proper" means of measuring taxable income. These "subsidies" through Code provisions have come to be referred to as "tax expenditures," a term coined by Professor Stanley Surrey in a speech he made as Assistant Secretary of the Treasury for Tax Policy on November 15, 1967. In that speech, Professor Surrey stated that our tax system often deliberately departs "from accepted concepts of net income," so that by granting exemptions, deductions, and credits that are not appropriate to an …