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Tax Law

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Selected Works

Articles 91 - 102 of 102

Full-Text Articles in Law

Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.


The Impact Of Tax Rules On Corporate Governance, Hugh Ault Dec 1995

The Impact Of Tax Rules On Corporate Governance, Hugh Ault

Hugh J. Ault

No abstract provided.


Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti Dec 1994

Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti

James R. Repetti

[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998. An adaptation with title "The Alchemy in Estate and Gift Taxation" appears in Boston College Law School Magazine 4 (Spring 1996): 28-32.]


Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring Dec 1994

Commentary: Fixing Realization Accounting: Symmetry, Consistency And Correctness In The Taxation Of Financial Instruments, Diane M. Ring

Diane M. Ring

No abstract provided.


Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel Dec 1992

Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel

James R. Repetti

[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995.]


Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1988

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.


Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1988

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.


The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti Dec 1988

The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti

James R. Repetti

No abstract provided.


Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti Oct 1988

Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti

James R. Repetti

Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary profits. In his Article, Professor Repetti examines the potential harm to shareholder interests when management effects a corporate buyout or bailout, and analyzes the effectiveness of current regulatory and common-law protection against that harm. Professor Repetti concludes that the existing regulatory and common law schemes do not adequately protect shareholder interests and proposes as a solution that the Securities and Exchange Commission promulgate rules requiring enhanced disclosure in management buyouts.


The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan Dec 1984

The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan

Hugh J. Ault

No abstract provided.


The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler Dec 1979

The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler

Hugh J. Ault

No abstract provided.


Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault Dec 1977

Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault

Hugh J. Ault

No abstract provided.