Law Commons^™

Personal, Living Or Family Matters And The Value Added Tax, L. Hart Wright

Michigan Law Review

No tax is ever implemented in a manner which is perfectly responsive to the logical implications of its basic purpose. VAT is no exception.

Those who foster this tax basically intend that ultimate tax incidence be suffered only by individuals and then only in the degree to which they dip into society's pool of consumer-type goods and services. But their implementing legislation is always designed to fall short of reaching all consumer-type goods and services. Ullman's proposed Tax Restructuring Act of 1979 would have been no exception. Under it, a substantial proportion of all such benefits actually would have been …

Secondary Consumer Picketing, Statutory Interpretation And The First Amendment, Michigan Law Review

Michigan Law Review

This Note examines both the statutory and constitutional implications of Safeco and Tree Fruits. It suggests that the confusion surrounding existing Board and court interpretations of section 8(b)(4)(ii)(B) stems from the Supreme Court's failure to assess realistically the impact that consumer picketing has on secondary businesses, as well as the Court's refusal to examine the objectives of unions that resort to secondary picketing.

How Consumer Remedies Fail, Bryant G. Garth

Michigan Law Review

A Review of No Access to Law: Alternatives to the American Judicial System edited by Laura Nader