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Full-Text Articles in Law

Clean Air, Clean Processes? The Struggle Over Air Pollution Law In The People's Republic Of China, William P. Alford, Benjamin L. Liebman Jan 2001

Clean Air, Clean Processes? The Struggle Over Air Pollution Law In The People's Republic Of China, William P. Alford, Benjamin L. Liebman

Faculty Scholarship

This Article commences in Part I by introducing law-making in China before reconstructing the drafting process and attendant political battles leading up to the revision of China's principal air pollution law in 1995 – which, as Ackerman and Hassler observed with reference to the United States, can be every bit as messy as the soiled air such efforts are intended to address. Part II then examines the institutional factors that ultimately are critical to an understanding of why the 1995 APPCL, as promulgated, fell well short of its original authors' objectives but set in motion a process that over time ...


The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, And Unsatisfactory Policies, Michael J. Graetz Jan 2001

The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, And Unsatisfactory Policies, Michael J. Graetz

Faculty Scholarship

It is a pleasure to be here today to deliver the first David R. Tillinghast Lecture of the 21st century, a lecture honoring a man who has done much to shape and stimulate our thinking about the international tax world of the 20th.

Our nation's system for taxing international income today is largely a creature of the period 1918-1928, a time when the income tax was itself in childhood. From the inception of the income tax (1913 for individuals, 1909 for corporations) until 1918, foreign taxes were deducted like any other business expense. In 1918, the foreign tax credit ...