Law Commons^™

The Story Of The Separate Corporate Income Tax: A Vehicle For Regulating Corporate Managers, Reuven S. Avi-Yonah

Book Chapters

The corporate income tax is under attack. The former Secretary of the Treasury has announced that it should be abolished, and the current drive to eliminate the taxation of dividends can be seen as the first step toward that goal. A significant number of tax academics have argued for repeal of the tax. Other academics have urged radical reform of the tax. And no serious academic has in recent years mounted a convincing normative defense of why this cumbersome tax should be retained.

And yet it does not seem likely that the corporate tax will be repealed any time soon. …

The Wto, Export Subsidies, And Tax Competition, Reuven S. Avi-Yonah

Book Chapters

From its beginnings late in the 19th century, the modem state has been financed primarily by progressive income taxation. The income tax differs from other forms of taxation (such as consumption or social security taxes) in that in theory it includes income from capital in the tax base, even if it is saved and not consumed. Because the rich save more than the poor, a tax that includes income from capital in its base is more progressive (taxes the rich more heavily) than a tax that excludes income from capital (e.g., a consumption tax or a payroll tax). However, the …

From Income To Consumption Tax: Some International Implications, Reuven S. Avi-Yonah

Book Chapters

This Article considers some possible implications for the international tax regime based on three major proposals in the United States which would abolish the U.S. corporate and personal income taxes and implement in their place a type of consumption tax. It describes the three main proposals and the potential international implications. The Article discusses the possible impact of tax reform on the U.S. tax treaty network and concludes that our treaty partners would be entitled to terminate their treaties with the U.S. if it abolished the income tax. The author concludes by addressing the question whether the effect of the …

Legal Reasoning, Phoebe C. Ellsworth

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For more than a century, lawyers have written about legal reasoning, and the flow of books and articles describing, analyzing, and reformulating the topic continues unabated. The volume and persistence of this "unrelenting discussion" (Simon, 1998, p. 4) suggests that there is no solid consensus about what legal reasoning is. Legal scholars have a tenacious intuition - or at least a strong hope - that legal reasoning is distinctive, that it is not the same as logic, or scientific reasoning, or ordinary decision making, and there have been dozens of attempts to describe what it is that sets it apart …

Closing The International Tax Gap, Joseph Guttentag, Reuven S. Avi-Yonah

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In July of 1999, the Justice Department entered into a plea bargain with one John M. Mathewson of San Antonio, Texas. Mr. Mathewson was accused of money laundering through the Guardian Bank and Trust Co. Ltd., a Cayman Islands bank. Mr. Mathewson was chairman and controlling shareholder of Guardian, and in that capacity had access to information on its depositors. In return for a reduced sentence, Mr. Mathewson turned over the names of the persons who had accounts at Guardian. The result was an eye-opener: The majority of the accounts were beneficially owned by U.S. citizens, and the reason they …

Federal Child Welfare Law And Policy: Understanding The Federal Law And Funding Process., Miriam Rollin, Frank Vandervort, Ann M. Haralambie

Book Chapters

This chapter provides an overview of federal and uniform statutes that impact the practice of child welfare law.

Annex 3: Definition Of 'Tax' In Us Law, Reuven S. Avi-Yonah

Book Chapters

Under US law, a tax is defined as a compulsory payment pursuant to the authority of a foreign country to levy taxes. While this definition is somewhat circular, it does require (i) a payment, (ii) that is not voluntary,(iii) to a foreign country, (iv) pursuant to its authority to levy taxes

A Child's Journey Through The Child Welfare System, Sue Badeau `, Sarah Gesiriech, Ann M. Haralambie, Amanda George Donnelly, Donald N. Duquette

Book Chapters

Once a child is known to the child welfare agency, the child and his or her family become subject to a series of decisions made by judges, caseworkers, legal representatives, and others, all of whom have an important role to play. A child may encounter dozens of other new adults, including foster parents, counselors, and doctors. Most children (60 percent) enter foster care when removed from their homes by a child protective agency because of abuse or neglect, or both. Others (17 percent) enter care because of the absence of their parents, resulting from illness, death, disability, or other problems. …

Non-Adversarial Case Resolution, Donald N. Duquette

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Professionals who work with children and parents have become increasingly dissatisfied with the customary reliance on the traditional adversarial system in resolving family-related disputes, including cases involving children's protection, placement, and permanent care. The power struggle in contested cases and hearings relating to child welfare may foster hostility among the parties and dissipate money, energy, and attention that could otherwise be used to solve problems cooperatively. Parties may become polarized, open communication may be discouraged, and there may be little investment in information sharing and joint problem solving. Children may suffer when adversarial tensions escalate and ameliorative services are delayed.

Representing Children And Youth, Donald N. Duquette, Marvin Ventrell

Book Chapters

Quality legal representation of all parties is essential to a high-functioning dependency court process. Quality legal representation of children in particular is essential in obtaining good outcomes for children. An adversarial court process that depends on competing independent advocacy to provide information will not produce good outcomes for litigants who lack competent advocates. Dependency court decisions are as good as the information on which the decisions are based. In order to promote the welfare of children in dependency court, therefore, children must be provided with competent independent legal representation.