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Articles 1 - 8 of 8
Full-Text Articles in Law
The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.
The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.
Sagit Leviner Dr.
In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …
El Precedente En El Tribunal Constitucional: ¿Doctrina Judicial O Compromiso Con Votos Particulares?, Sergio Verdugo Sverdugor@Udd.Cl, Nicolás Galli
El Precedente En El Tribunal Constitucional: ¿Doctrina Judicial O Compromiso Con Votos Particulares?, Sergio Verdugo Sverdugor@Udd.Cl, Nicolás Galli
Sergio Verdugo R.
Se propone una metodología para evaluar la predictibilidad de las sentencias del Tribunal Constitucional considerando la coherencia experimentada en los votos individuales de sus ministros. Tomando algunos casos considerados especialmente relevantes por especialistas consultados, y observando que los ministros disidentes no suelen modificar sus posiciones para seguir las posiciones de la mayoría en casos futuros, se concluye que la mantención de las doctrinas del Tribunal Constitucional dependerá en gran medida de la composición del mismo, y no solamente de lo que se haya expresado en sentencias precedentes.
Radiography To The Chilean Human Rights Institution: Between Law And Politics, Sergio Verdugo Sverdugor@Udd.Cl, José Francisco Garía
Radiography To The Chilean Human Rights Institution: Between Law And Politics, Sergio Verdugo Sverdugor@Udd.Cl, José Francisco Garía
Sergio Verdugo R.
The article examines the fundamental recommendations for the national human rights institutions (NHRI) to function with proper autonomy against the state and, also, against NGOs that try to capture the commission´s agenda. The authors analyse the institutional design of the Chilean Human Rights Institution (INDH) and evaluates the profile and the nomination process of its membership. The paper provides evidence that demonstrates that the INDH´s research agenda is associated with a partial political view. Then, the authors suggest certain changes to strengthen the independence of the INDH.
Is Plea Bargaining In The "Shadow Of Trial" A Mirage?, Allison D. Redlich
Is Plea Bargaining In The "Shadow Of Trial" A Mirage?, Allison D. Redlich
Allison D Redlich
No abstract provided.
Is Diversion Swift?: Comparing Mental Health Court And Traditional Criminal Justice Processing, Allison D. Redlich, Siyu Liu, Henry J. Steadman, Lisa Callahan, Pamela C. Robbins
Is Diversion Swift?: Comparing Mental Health Court And Traditional Criminal Justice Processing, Allison D. Redlich, Siyu Liu, Henry J. Steadman, Lisa Callahan, Pamela C. Robbins
Allison D Redlich
No abstract provided.
Voluntary, Knowing, And Intelligent Pleas: Understanding Plea Inquiries, Allison D. Redlich
Voluntary, Knowing, And Intelligent Pleas: Understanding Plea Inquiries, Allison D. Redlich
Allison D Redlich
No abstract provided.
The Role Of The Law In The Availability Of Public Transit And Affordable Housing In Atlanta’S West End, Elliott Lipinsky
The Role Of The Law In The Availability Of Public Transit And Affordable Housing In Atlanta’S West End, Elliott Lipinsky
ELLIOTT LIPINSKY
The Federal Transit Administration (FTA) is a branch of the U.S. Department of Transportation that administers federal funds and provides technical assistance for the support of locally operated public transit systems. MARTA / Atlanta metro area are part of FTA Region IV (the Southeast). FTA would be involved, for instance, in financing the federal grant monies discussed above. But actual regulation of operations (i.e., what MARTA does each day, or what MARTA will plan to do regionally) is more closely regulated by Georgia agencies.
Until recently, the Atlanta metropolitan area had no powerful central agency to coordinate regional transit. The …
How The British Gun Control Program Precipitated The American Revolution, David B. Kopel
How The British Gun Control Program Precipitated The American Revolution, David B. Kopel
David B Kopel
Abstract: This Article chronologically reviews the British gun control which precipitated the American Revolution: the 1774 import ban on firearms and gun powder; the 1774-75 confiscations of firearms and gun powder, from individuals and from local governments; and the use of violence to effectuate the confiscations. It was these events which changed a situation of rising political tension into a shooting war. Each of these British abuses provides insights into the scope of the modern Second Amendment.
From the events of 1774-75, we can discern that import restrictions or bans on firearms or ammunition are constitutionally suspect — at least …