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Articles 1 - 2 of 2
Full-Text Articles in Law
Commerce Clause Restraints On State Tax Incentives, Walter Hellerstein
Commerce Clause Restraints On State Tax Incentives, Walter Hellerstein
Scholarly Works
The states' provision of tax incentives designed to encourage economic development within their borders has long been a feature of the American legislative landscape. Today every state provides tax incentives as an inducement to local industrial location and expansion. Indeed, scarcely a day goes by without some state offering yet another tax incentive to spur economic development, often in an effort to attract a particular enterprise to the state.
The debate over the efficacy and wisdom of state tax and other business incentives is intense and important, as other articles in this Symposium plainly reveal. My purpose here, however, is …
Federal Reserve: History, Purposes And Functions - An Analysis, Mukunda Lakshamanarao
Federal Reserve: History, Purposes And Functions - An Analysis, Mukunda Lakshamanarao
LLM Theses and Essays
On December 23, 1913, President Woodrow Wilson signed into law the Federal Reserve Act. With this law, Congress established a central banking system which would enable the world’s most powerful industrial nation to manage its money and credit more effectively than ever before. The political and legislative struggle to create the Federal Reserve System was long and often bitter, and this final product in 1913 was the result of a carefully crafted and somewhat tenuous political compromise between national and regional powers. Since its founding, the Federal Reserve System has evolved to meet the needs of a changing financial system …