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Full-Text Articles in Law
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
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This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …
"Your Results May Vary": Protecting Students And Taxpayers Through Tighter Regulation Of Proprietary School Representations, Aaron N. Taylor
"Your Results May Vary": Protecting Students And Taxpayers Through Tighter Regulation Of Proprietary School Representations, Aaron N. Taylor
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This article argues for stricter regulation of proprietary (for-profit) school advertising and recruitment practices and proffers specific proposals for effectuating this regulation. Proprietary schools play an important role in broadening access to higher education. They enroll a large number of students who are underserved by traditional, non-profit institutions. These students tend to be poorer, less educated, and older than students at traditional schools, and they tend to undertake higher education for very practical reasons. These characteristics make them particularly susceptible to deceptive marketing and unfounded promises of higher education providers. Unfortunately, some proprietary schools exploit the susceptibilities of their target …