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Full-Text Articles in Law
Tax, Corporate Governance, And Norms, Steven A. Bank
Tax, Corporate Governance, And Norms, Steven A. Bank
Washington and Lee Law Review
This Article examines the use of federal tax provisions to effect changes in state law corporate governance. There is a growing academic controversy over these provisions, fueled in part by their popularity among legislators as a method of addressing the recent spate of corporate scandals. As a case study on the use of tax to regulate corporate governance, this paper compares and contrasts two measures enacted during the New Deal-the enactment of the undistributed profits tax in 1936 and the overhaul of the tax-free reorganization provisions in 1934-and considers why the former was so much more controversial and less sustainable …
Litigation Expenses And The Alternate Minimum Tax, Brant J. Hellwig, Gregg D. Polsky
Litigation Expenses And The Alternate Minimum Tax, Brant J. Hellwig, Gregg D. Polsky
Scholarly Articles
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Retirement Security Through Asset Protection: The Evolution Of Wealth, Privilege, And Policy, John K. Eason
Retirement Security Through Asset Protection: The Evolution Of Wealth, Privilege, And Policy, John K. Eason
Washington and Lee Law Review
No abstract provided.