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Full-Text Articles in Law
Broken Infrastructure, Del C. Wright Jr.
How Mobile Homes Correlate With Per Capita Income, Randall K. Johnson
How Mobile Homes Correlate With Per Capita Income, Randall K. Johnson
Faculty Works
This study looks at the nature of the relationship between the number of state-regulated mobile homes and per capita income, so as to determine whether higher-income parts of Illinois have more mobile homes than would be predicted by the conventional wisdom. It does so by identifying a simple way to determine the nature of any relationship between mobile homes and per capita income, which the conventional wisdom assumes to be negative, if only at the county level in Illinois. The study, specifically, collects and analyzes mobile home data from Illinois and per capita income data from the U.S. Census. After …
Why U.S. States Need Pension Waiver Credits, Randall K. Johnson
Why U.S. States Need Pension Waiver Credits, Randall K. Johnson
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This article identifies a novel approach to public pension reform, which takes into account existing political and legal constraints. It does its work in four key ways. First, the article encourages better use of public sector resources by calling for the elimination of public pension inefficiencies. Next, it explains how to reduce public pension inefficiencies, on a prospective basis, by moving away from defined-benefit pension plans. Third, the article describes one way to move beyond defined-benefit pension plans through the creation of a new tax expenditure program (specifically, a Pension Waiver Credits Program). Finally, it explains how to implement this …
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
Those Who Ignore The Successes Of The Past Suffer Recurrent, Intensifying Crises, William K. Black
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No abstract provided.
Valuation Of Closely Held Business Interests, Edwin T. Hood, John J. Mylan, Timothy P. O'Sullivan
Valuation Of Closely Held Business Interests, Edwin T. Hood, John J. Mylan, Timothy P. O'Sullivan
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No abstract provided.
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
Income Taxation Of Social Security Benefits: Balancing Social Policy With Tax Policy, Christopher R. Hoyt
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No abstract provided.
Taxation Of Qualified Plan Distributions: History And Analysis, Christopher R. Hoyt
Taxation Of Qualified Plan Distributions: History And Analysis, Christopher R. Hoyt
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No abstract provided.
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood
Faculty Works
On October 22, 1979, Representative Al Ullman, Chairman of the House Ways and Means Committee, introduced H.R. 5665, the Tax Restructuring Act of 1979. Representative Ullman proclaimed the bill, which contains a ten percent value-added tax, as the "largest adjustment in U.S. taxation since 1913." In his statement accompanying the introduction of H.R. 5665, Chairman Ullman states that the overall purpose for the imposition of a value-added tax coupled with reductions in social security and income taxes, is to correct major flaws in the United States economy-namely double digit inflation, declining productivity, inadequate capital formation, and lagging competition with foreign …
Income Averaging, M. Carr Ferguson, Edwin T. Hood