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Full-Text Articles in Law
Trump's "Big-League" Tax Reform: Assessing The Impact Of Corporate Tax Changes, Ryan J. Clements
Trump's "Big-League" Tax Reform: Assessing The Impact Of Corporate Tax Changes, Ryan J. Clements
Michigan Business & Entrepreneurial Law Review
This Article reviews and assesses corporate tax reforms advocated by President Donald Trump during his presidential campaign and signed into law since taking office (the Tax Cuts and Jobs Act of 2017), in light of economic theory and the Modigliani-Miller Irrelevance Theorem. The Ar-ticle argues that companies will adapt polcies in light of new taxation mea-sures, thereby impacting the effectiveness of reform. In support of this conclusion, the Article surveys two empirical studies—one in relation to the repatriation efforts of President Bush’s Homeland Investment Act and an-other in relation to unexpected changes to the taxation of Canadian income trusts—to highlight …
Reforming State Laws On How Businesses Can Ban Guns: "No Guns" Signs, Property Rights, And The First Amendment, Christine M. Quinn
Reforming State Laws On How Businesses Can Ban Guns: "No Guns" Signs, Property Rights, And The First Amendment, Christine M. Quinn
University of Michigan Journal of Law Reform
Every state has different regulations regarding how businesses can ban guns. Some states mandate that specific signs be posted in specific places while other states say nothing on the issue. This Note first establishes that even under Heller and McDonald, private business owners have a right to control their private property, which includes a right to prohibit their customers from carrying firearms into their buildings. It then introduces some states’ requirements for “No Guns” signs and examines their weaknesses, particularly from a First Amendment, compelled speech perspective. The Note concludes that some current state regulations are ineffective, unclear, and outright …