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Full-Text Articles in Law
Emerging Leader Of The Tax Avant-Garde, Andrzej J. Burba
Emerging Leader Of The Tax Avant-Garde, Andrzej J. Burba
Vanderbilt Journal of Transnational Law
In 1998, Poland's Minister of Finance Leszek Balcerowicz unveiled a plan to restructure the tax system. His fiat tax proposal promises numerous benefits to individual and corporate taxpayers with significant reduction in tax rates for both groups. The new plan offers to further strengthen Poland's growing economy--a consequence that is especially significant in light of the country's aspiration to join the European Union. It provides a remedy for virtually every ailment plaguing the current tax system and, most importantly, the reform offers to finance itself This Note argues that the plan should be adopted immediately for the following reasons: (1) …
Symposium: The Rise Of The International Trust, Jeffrey Schoenblum
Symposium: The Rise Of The International Trust, Jeffrey Schoenblum
Vanderbilt Law School Faculty Publications
The international trust, the subject of the Symposium, is experiencing an extraordinary reception worldwide. It is being utilized by individuals from countries with legal cultures that traditionally have not known this form of ownership. In fact, there is no formal legal construct known as the "international trust." Rather, the term as used in the Symposium and as used herein, is intended as an organizing principle to explore the various implications of trusts with international or transborder linkages. The focus is on private trusts, those utilized to manage the wealth of individuals and their families, although much of the discussion pertains …
The Effect Of Shareholder Proposals On Executive Compensation, Randall Thomas, Kenneth J. Martin
The Effect Of Shareholder Proposals On Executive Compensation, Randall Thomas, Kenneth J. Martin
Vanderbilt Law School Faculty Publications
During the last decade, the stratospheric increases in Chief Executive Officer (CEO) pay levels have made executive compensation a popular target for shareholder activism, particularly when high pay is accompanied by poor corporate performance. Outraged investors have made their views know to corporate boards of directors using shareholder proposals, binding bylaw amendments, "Just Vote No" campaigns, and other activist efforts. As institutional and other shareholders have attempted to monitor board decisions, the question remains: Have their efforts been successful in influencing executive compensation?