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Selected Issues In State Business Taxation, Walter Hellerstein
Selected Issues In State Business Taxation, Walter Hellerstein
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This Article surveys selected issues in state business taxation. The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation--including my own--and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a …
Corporate Social-Reform, The Business Judgment Rule And Other Considerations, Robert N. Leavell
Corporate Social-Reform, The Business Judgment Rule And Other Considerations, Robert N. Leavell
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In recent years there has been a well-publicized movement to induce corporations to use their economic wealth and power to achieve "social-reform," rather than carry on as usual by professing to be guided only by profit-making. Social change is sought by allowing shareholders to make, or influence directly, those management decisions which significantly affect the quality of life in this country. This approach has found support on college campuses and among the commentators in this field. The Securities Exchange Commission and the courts also have endorsed this approach by legitimating such a role for shareholders despite the fact that it …
Clarifying The Attempt To Monopolize Offense As An Alternative Protectionist Legislation: The Conditional Relevance Of "Dangerous Probability Of Success", James F. Ponsoldt
Clarifying The Attempt To Monopolize Offense As An Alternative Protectionist Legislation: The Conditional Relevance Of "Dangerous Probability Of Success", James F. Ponsoldt
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The wounded condition of several major American industries, including steel and textiles, resulting from foreign ‘predatory’ conduct has generated much commentary. At the same time, private spokesmen for our institutionalized business interests, including the financial community, have bemoaned American balance of trade figures, blaming them on such ‘impediments' to our export trade as foreign trade barriers and domestic antitrust laws. The two trade problems suggest a common theme: foreign governments have been unfairly aiding their business interests by protecting monopolized or cartelized foreign markets from American business penetration while also subsidizing, directly or indirectly, foreign invasion of certain targeted American …