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Full-Text Articles in Law

Tax Planning For Marijuana Dealers, Benjamin Leff Feb 2013

Tax Planning For Marijuana Dealers, Benjamin Leff

Articles in Law Reviews & Other Academic Journals

In recent years, many states have legalized marijuana while the federal government continues to consider all marijuana sales and use illegal. But marijuana industry insiders consider not federal criminal law but federal tax law to be the biggest impediment to the development of a legitimate marijuana industry. State-sanctioned marijuana sellers are required to pay federal income taxes pursuant to § 280E, a formerly largely symbolic provision that Congress enacted to punish drug dealers, but which now could potentially drive legitimate marijuana sellers underground. This paper proposes a tax strategy that enables state-sanctioned marijuana sellers to avoid the impact of § …


The Wto And The Anti-Corruption Movement, Padideh Ala'i Jan 2008

The Wto And The Anti-Corruption Movement, Padideh Ala'i

Articles in Law Reviews & Other Academic Journals

This article explores the role of the World Trade Organization (WTO) in promoting good governance while placing WTO within the larger framework of the ongoing global anti-corruption movement. Governmental policies aimed at fighting corruption are part of the good governance criteria set forth by the World Bank and other donor agencies. An important element of good governance is transparency, which has also been one of the pillars of the multilateral trading system. This article argues that from the perspective of the post-Cold War anti-corruption movement, the WTO is an important institution because it provides a comparatively successful forum for the …


Econometric Methods In Staples, Jonathan Baker, Orley Ashenfelter, David Ashmore, Suzanne Gleason, Daniel Hosken Apr 2004

Econometric Methods In Staples, Jonathan Baker, Orley Ashenfelter, David Ashmore, Suzanne Gleason, Daniel Hosken

Articles in Law Reviews & Other Academic Journals

Econometrics played a major role in the investigation and litigation of the Federal Trade Commission's successful challenge to the proposed merger between two office superstore chains, Staples and Office Depot. Our goal in writing this essay is to describe the econometric issues at stake in evaluating the FTC's central claim that the price charged by office supply superstores was related to the number and identity of superstore firms participating in the market. Similar statistical models were relied upon by the FTC and the merging firms to analyze pricing. Our discussion of these models highlights the advantages and disadvantages of alternative …


Humanitarian Inviolability In Crisis: The Meaning Of Impartiality And Neutrality For U.N. And Ngo Agencies Following The 2003-2004 Afghanistan And Iraq Conflicts, Kenneth Anderson Jan 2004

Humanitarian Inviolability In Crisis: The Meaning Of Impartiality And Neutrality For U.N. And Ngo Agencies Following The 2003-2004 Afghanistan And Iraq Conflicts, Kenneth Anderson

Articles in Law Reviews & Other Academic Journals

Introduction. Humanitarian inviolability is the ability of humanitarian relief agencies, whether official agencies such as the office of the United Nations High Commissioner for Refugees (UNHCR) or private organizations such as the International Committee of the Red Cross (ICRC), to act in situations of extreme human need and suffering, particularly in circumstances of armed conflict, with the assurance that their personnel, their property, and their activities will not be made the object of attack. It is a concept that is at the core of all humanitarian relief work, especially during war, when the cooperation of the belligerent parties is essential …