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Competition, Corporate Responsibility, And The China Question, Jospeh Vining
Competition, Corporate Responsibility, And The China Question, Jospeh Vining
Other Publications
"Corporate responsibility" is not a peripheral matter. It is at the core of all decision-making on behalf of business corporations under American law. This paper examines the effort to add an exemption for "business" in corporate form to the exemptions from ordinary responsibility that are seen in other areas of activity - e.g., for the military, for lawyers in adversarial litigation, or for investigators in scientific research. It looks at a number of well known cases and points to the often neglected relevance of both the criminal law applicable to corporations as such, and the evolving professional responsibility of corporate …
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Excess Profits Taxation In 1941, Charles Victor Beck Jr., Jamille George Jamra, David L. Loeb
Michigan Law Review
The problems of business taxation are twofold: from the governmental standpoint, the problem is to obtain sufficient revenues at a minimum of cost and with the least resistance; from the business standpoint, the problem is to obtain lighter taxation where possible at a minimum of cost and with the greatest simplicity and uniformity. The excess profits tax has been devised by the economists of the several nations with the object of bolstering national taxing systems in extraordinary periods which demand abnormal revenues. With the advent of the excess profits tax, the desire for simplicity and low cost in taxation was …