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Articles 1 - 2 of 2
Full-Text Articles in Law
The Endangered Species: The Urban Water Utility Perspective, Chips Barry
The Endangered Species: The Urban Water Utility Perspective, Chips Barry
Biodiversity Protection: Implementation and Reform of the Endangered Species Act (Summer Conference, June 9-12)
24 pages.
Tax Transitions, Opportunistic Retroactivity, And The Benefits Of Government Precommitment, Kyle D. Logue
Tax Transitions, Opportunistic Retroactivity, And The Benefits Of Government Precommitment, Kyle D. Logue
Articles
What if the current federal income tax laws were repealed and replaced with a simple flat tax? What if the entire Internal Revenue Code (with its graduated rates and countless deductions, exclusions, and credits) were scuttled in favor of a broad-based consumption tax? Only a few years ago, such proposals would have seemed radical and extremely unlikely to be adopted. But times are changing. Calls for a drastic overhaul of the Internal Revenue Code have become commonplace, even at the highest levels in the tax-policy community. In addition, proposals that would replace the income tax with a flat-rate broad-based consumption …