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Articles 1 - 6 of 6

Full-Text Articles in Law

Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick Jan 1989

Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick

Articles by Maurer Faculty

This article reviews the corporate tax system within the context of the historical bias and current effects of the current system of taxation of corporations and shareholders. Drawing on public finance theory, financial markets microstructure research, and perspectives on corporate governance, Professor Rudnick proposes a profits tax on the liquid equity of firms. She finds this to be a normative rationale for a double tax system under optimal tax principles due to the inelasticity of demand for and supply of liquidity and the economic rent it produces. The value of liquidity in different capital markets is the crucial determinate. Under …


Book Review. The Corporation In Modern Society. Edited By Edward S. Mason, Thomas Ehrlich Jan 1961

Book Review. The Corporation In Modern Society. Edited By Edward S. Mason, Thomas Ehrlich

Articles by Maurer Faculty

No abstract provided.


Book Review. Cases On Business Organization By R. Magill And R. P. Hamilton, Robert C. Brown Jan 1935

Book Review. Cases On Business Organization By R. Magill And R. P. Hamilton, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Capitalism, The United States Constitution And The Supreme Court, Hugh Evander Willis Jan 1934

Capitalism, The United States Constitution And The Supreme Court, Hugh Evander Willis

Articles by Maurer Faculty

No abstract provided.


Corporations And The United States Constitution, Hugh Evander Willis Jan 1934

Corporations And The United States Constitution, Hugh Evander Willis

Articles by Maurer Faculty

No abstract provided.


Mandamus To Compel Corporations To Allow Inspection Of Books, Action By Administratrix Of Stockholder, Paul V. Mcnutt Jan 1926

Mandamus To Compel Corporations To Allow Inspection Of Books, Action By Administratrix Of Stockholder, Paul V. Mcnutt

Articles by Maurer Faculty

No abstract provided.