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Selected Works

Selected Works

Tax Law

2004

Articles 1 - 8 of 8

Full-Text Articles in Law

The Deliberative Process Privilege, Robert D. Probasco, John Galotto, Michael Kearns, Richard Goldman Sep 2004

The Deliberative Process Privilege, Robert D. Probasco, John Galotto, Michael Kearns, Richard Goldman

Robert Probasco

No abstract provided.

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Practicing What We Preach: A Call For Progressive Church Taxes, Matthew J. Barrett Mar 2004

Practicing What We Preach: A Call For Progressive Church Taxes, Matthew J. Barrett

Matthew J. Barrett

Many Catholics do not know that canon law allows their bishop to impose taxes on the parishes in his diocese for diocesan needs. Under canon law, these diocesan taxes, sometimes called diocesan assessments, parish assessments, or quotas, must be proportionate to [the parishes'] income. To a tax lawyer, the adjective proportionate describes a so-called flat tax, or a system that imposes the same tax rate on every taxpayer's taxable income. Canon law commentators, however, have consistently agreed that diocesan bishops can use a progressive tax, which in this context would impose a higher tax rate on parishes with larger incomes. …

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Review Of Foundations Of International Income Taxation, By Michael Graetz, Hugh Ault Jan 2004

Review Of Foundations Of International Income Taxation, By Michael Graetz, Hugh Ault

Hugh J. Ault

No abstract provided.

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Taxing Political Donations: The Case For Corrective Taxes In Campaign Finance, David Gamage Dec 2003

Taxing Political Donations: The Case For Corrective Taxes In Campaign Finance, David Gamage

David Gamage

Command-and-control regulations are generally thought to be inferior to incentive-based alternatives. This essay proposes an incentive-based approach for regulating campaign finance. In place of our current regime of contribution ceilings, the essay calls for a graduated system of contribution taxes. Rather than capping the size of political donations at a specified dollar level, we should tax donations based on a schedule of graduated rates - the larger the size of a contribution, the higher the level of taxation.

Contribution taxes generate two primary advantages over contribution ceilings. First, contribution taxes preserve more total surplus. This surplus can be shared by …

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Double Non-Taxation - Sweden, Maria Hilling Dec 2003

Double Non-Taxation - Sweden, Maria Hilling

Maria Hilling

The Swedish national report for the IFA Congress in Vienna

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Enron And Andersen - What Went Wrong And Why Similar Audit Failures Could Happen Again, Matthew J. Barrett Dec 2003

Enron And Andersen - What Went Wrong And Why Similar Audit Failures Could Happen Again, Matthew J. Barrett

Matthew J. Barrett

This chapter from Enron: Corporate Fiascos and Their Implications (Nancy B. Rapoport & Bala G. Dharan, eds., Foundation Press 2004) posits that unconscious bias, compounded by organizational flaws and a culture at Andersen that emphasized marketing non-audit services to audit clients in an effort to boost profits; significant conflicts of interest and self-interest; and greed all help explain the audit failure at Enron. Although the Sarbanes-Oxley Act of 2002 attempted to strengthen auditor independence, under the guise of increasing auditor independence, a public company's management can still recommend that the audit committee hire another accounting firm to provide tax or …

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The Expulsion Of The Jews From France In 1306: A Modern Fiscal Analysis, Stéphane Mechoulan Dec 2003

The Expulsion Of The Jews From France In 1306: A Modern Fiscal Analysis, Stéphane Mechoulan

Stéphane Mechoulan

In 1306, at the peak of a severe financial and monetary crisis, Philippe the Fair expelled the Jews from his kingdom, declared himself creditor of their debts, seized their property and auctioned it off. Was this a clever move, financially speaking? Did Philippe gain more, by killing the goose that laid the golden egg, than by securing a steady flow of taxes? Taking discounting into account, conservative bounds on the sum collected through the seizures over the years that followed the expulsion challenge the traditional view that it was a bad deal. Still, the windfall brought by the relative success …

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Investing Trust Assets: Prudence Redefined, Mark R. Gillett Dec 2003

Investing Trust Assets: Prudence Redefined, Mark R. Gillett

Mark R Gillett

No abstract provided.

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