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Full-Text Articles in Law
Tax Policy And Our Democracy, Clinton G. Wallace
Tax Policy And Our Democracy, Clinton G. Wallace
Michigan Law Review
Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.
Reforming The Tax Code: A Tale Of Two Purposes And Paralysis, Gene Magidenko
Reforming The Tax Code: A Tale Of Two Purposes And Paralysis, Gene Magidenko
University of Michigan Journal of Law Reform Caveat
Though the presidential election of 2012 is still some time away, national politics have been in the thick of one for several months now. One of the top issues being debated is the tax code. Most agree that the tax code should be simplified, but to say that the proposals to do this are various is an understatement. This perennial question of reform has been a fixture of the national debate for a long time, so little of what can be said about it is particularly novel. All the same, a brief overview of the purposes behind our system of …
Energy Subsidies, Market Distortion, And A Free Market Alternative, Hans Biebl
Energy Subsidies, Market Distortion, And A Free Market Alternative, Hans Biebl
University of Michigan Journal of Law Reform Caveat
Gas and coal are cheap. They are cheap because the U.S. government subsidizes their production. The result is that the marketplace does not recognize the true cost of fossil fuels. Without the subsidies, Americans—for the first time in nearly a hundred years—would experience the cost of unsubsidized fossil fuels. In a newly competitive marketplace, renewable sources of energy would be in a better position to compete. Without gas and coal subsidies, clean energy producers, who have not been able to compete with the low price of fossil fuels, might be more willing to invest in “clean, renewable, and more energy …
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Supreme Court's Theory Of A Direct Tax, J H. Riddle
Michigan Law Review
The decision of the United States Supreme Court in the Pollock case of 1895 was the beginning of an attempt on the part of the court to formulate a new definition of a direct tax, and since that time in every case which has called for a decision as to whether a particular tax was a direct tax the court has reverted to and tried to harmonize its decision with the reasoning set forth in the Pollock case. This decision overturned a fairly definite and universally accepted definition of a direct tax which had existed for nearly a century. In …