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2016

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Articles 1 - 30 of 15155

Full-Text Articles in Law

Análisis Económico De La Prueba De Oficio, Sebastian Gabriel Arruiz Dec 2016

Análisis Económico De La Prueba De Oficio, Sebastian Gabriel Arruiz

The Latin American and Iberian Journal of Law and Economics

The aim of this article is to analyze the consequences of proof ordered by the judge on his own, without any party request, in an adversarial trial.

I will demonstrate that proof ordered by the court on its own is against an adversarial system because it violates the principle of judicial impartiality. I will also conclude that this kind of proof is inefficient because it replaces activity that might be fulfilled by the parties with lower costs; it reduces the incentives for the parties to prove; it introduces distortions in legal professional services; and it increases the probability of making ...


The Contributions Of Louis Brandeis To The Law Of Lawyering, John S. Dzienkowski Dec 2016

The Contributions Of Louis Brandeis To The Law Of Lawyering, John S. Dzienkowski

Touro Law Review

No abstract provided.


Justice Scalia, The Establishment Clause, And Christian Privilege, Caroline Mala Corbin Dec 2016

Justice Scalia, The Establishment Clause, And Christian Privilege, Caroline Mala Corbin

Articles

No abstract provided.


Understanding The Aggregate Effects Of Criminal Prevention Policy: The Role Of Relative Safety In Argentina, Pablo Schiaffino, Sora Marcos, Martín Tetaz Dec 2016

Understanding The Aggregate Effects Of Criminal Prevention Policy: The Role Of Relative Safety In Argentina, Pablo Schiaffino, Sora Marcos, Martín Tetaz

The Latin American and Iberian Journal of Law and Economics

Criminal prevention policies necessarily affect safety in all neighborhoods at the same time, given the existing spillovers these policies entail. Thus they affect not only absolute but also relative safety in each neighborhood. This analysis studies how the perceived relative safety of one’s own neighborhood affects neighborhood satisfaction, which is one of the determinants of life satisfaction, and finds there is a diminishing marginal utility of relative safety.

Resumen

Dado que las políticas adoptadas para prevenir el crimen en un vecindario particular determinan los incentivos de los potenciales delincuentes, éstas afectan la seguridad de todos los vecindarios a nivel ...


De Jure And De Facto Institutions – Disentangling The Interrelationships, Jacek Lewkowicz, Katarzyna Metelska-Szaniawska Dec 2016

De Jure And De Facto Institutions – Disentangling The Interrelationships, Jacek Lewkowicz, Katarzyna Metelska-Szaniawska

The Latin American and Iberian Journal of Law and Economics

In this paper we contribute to the debate on the nature of institutions and their economic effects by extending the focus to the de jure de facto institutional distinction. Firstly, we define and conceptualize de facto institutions, as well as elaborate on their place in the broad institutional system and identification. Then we investigate the possible interrelationships between de facto and de jure institutions. Finally, we make a link between these interrelationships and economic outcomes. In this way the paper fills an underexploited niche in institutional research, which is a major background for law and economics.

Resumen

En este trabajo ...


Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing Dec 2016

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing

BYU Law Review

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is ...


Beps And The New International Tax Order, Allison Christians Dec 2016

Beps And The New International Tax Order, Allison Christians

BYU Law Review

Nations across the world are currently engaged in a coordinated international effort, ostensibly to curb excessive tax avoidance by the world’s biggest multinational companies. This Article contends, however, that the most likely impact will be to entrench a monopoly held by a small number of rich countries over the policymaking processes that created the tax avoidance problem to begin with. To examine this contention and probe possible solutions to it, the Article considers the legal and institutional components of the coordination project, by situating them historically and analyzing their multi-functionality as both norm diffusion and institutional reinforcement mechanisms. The ...


Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay Dec 2016

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

BYU Law Review

This Article argues that a principled, efficient, and practical definition of corporate residence is necessary even if some form of corporate integration is adopted, and that such a definition is a key element in designing either a real worldwide or a territorial income tax system as well as a potential restraint on the inversion phenomenon. The Article proposes that the United States adopt a shareholder-based definition of corporate residence that is structured as follows: 1. A foreign corporation is a U.S. tax resident for any year if fifty percent or more of its shares, determined by vote or value ...


The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian Dec 2016

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian

BYU Law Review

The taxation of private equity managers’ share of funds’ profits—the twenty percent “carried interest”—received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers’ profits are taxed at preferred rates. But what about the other eighty percent of funds’ profits? This Article theorizes that the bulk of such profits are never taxed. This is a result of a combination of three factors: First, private equity, venture capital, and hedge funds (collectively, Private Investment Funds, or “PIFs”) are major actors in cross-border investment activity. This enables PIFs to take ...


Developing Countries In An Age Of Transparency And Disclosure, Diane Ring Dec 2016

Developing Countries In An Age Of Transparency And Disclosure, Diane Ring

BYU Law Review

No abstract provided.


Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin Dec 2016

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin

BYU Law Review

The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.


The Foreign Tax Credit War, Bret Wells Dec 2016

The Foreign Tax Credit War, Bret Wells

BYU Law Review

The government has been involved in a sustained war against objectionable foreign tax credit transactions. This war has caused the U.S. foreign tax credit regime to be riddled with complexity that spawns incoherent outcomes. The complexity contained in section 901 was created due to a legitimate concern: the threats posed by objectionable transactions that artificially generate excess foreign tax credits represent real policy problems. Since at least 1975, Congress and the Treasury Department have been convinced that the cross-crediting of excess foreign tax credits arising from “objectionable transactions” required a response in addition to simply relying on section 904 ...


R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni Dec 2016

R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

No abstract provided.


Two Cheers For The Foreign Tax Credit, Even In The Beps Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay Dec 2016

Two Cheers For The Foreign Tax Credit, Even In The Beps Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

Faculty Scholarship

Reform of the U.S. international income taxation system has been a hotly debated topic for many years. The principal competing alternatives are a territorial or exemption system and a worldwide system. For reasons summarized in this article, we favor worldwide taxation if it is real worldwide taxation – i.e., a non-deferred U.S. tax is imposed on all foreign income of U.S. residents at the time the income in earned. This approach is not acceptable, however, unless the resulting double taxation is alleviated. The longstanding U.S. approach for handling the international double taxation problem is a foreign ...


Evaluation Of Covert Plutonium Production From Unconventional Uranium Sources, Ondrej Chvala, Steven Skutnik, Tyrone Christopher Harris, Emily Anne Frame Dec 2016

Evaluation Of Covert Plutonium Production From Unconventional Uranium Sources, Ondrej Chvala, Steven Skutnik, Tyrone Christopher Harris, Emily Anne Frame

International Journal of Nuclear Security

The potential for a relatively non-advanced nation to covertly acquire a significant quantity of weapons-grade plutonium using a gas-cooled, natural uranium-fueled reactor based on relatively primitive early published designed is evaluated in this article. The economic and technical issues that would influence the design decisions of a covert 239Pu production program are considered.

Several unconventional uranium acquisition approaches were explored. Methods for extracting uranium from enrichment tails, seawater, and coal ash sources were considered. The evaluation indicated that uranium extraction from coal ash or insitu leaching from underground deposits could be performed in economical manner that might be difficult ...


Front Matter Dec 2016

Front Matter

City University of New York Law Review

No abstract provided.


Introduction, Angela Olivia Burton Dec 2016

Introduction, Angela Olivia Burton

City University of New York Law Review

No abstract provided.


However Kindly Intentioned: Structural Racism And Volunteer Casa Programs, Amy Mulzer, Tara Urs Dec 2016

However Kindly Intentioned: Structural Racism And Volunteer Casa Programs, Amy Mulzer, Tara Urs

City University of New York Law Review

No abstract provided.


Safeguarding The Rights Of Parents With Intellectual Disabilities In Child Welfare Cases: The Convergence Of Social Science And Law, Robyn M. Powell Dec 2016

Safeguarding The Rights Of Parents With Intellectual Disabilities In Child Welfare Cases: The Convergence Of Social Science And Law, Robyn M. Powell

City University of New York Law Review

No abstract provided.


Family Defense And The Disappearing Problem-Solving Court, Jane M. Spinak Dec 2016

Family Defense And The Disappearing Problem-Solving Court, Jane M. Spinak

City University of New York Law Review

No abstract provided.


Implementation Of The 1995 Middle East Resolution: A Vital Lifeline To The Extension And Success Of The Non-Proliferation Treaty, Haidy Y. Ghoname, Howard Lewis Hall Dec 2016

Implementation Of The 1995 Middle East Resolution: A Vital Lifeline To The Extension And Success Of The Non-Proliferation Treaty, Haidy Y. Ghoname, Howard Lewis Hall

International Journal of Nuclear Security

This study highlights the core non-proliferation dilemmas we face and suggests an effective mechanism for reviving the spirit and the hope of the Non-Proliferation Treaty. An indispensable key to the treaty calls for a rethinking of what we believe should be referred to as its four pillars: disarmament, non-proliferation, peaceful uses of nuclear energy, and implementation of the 1995 Middle East Resolution. We seek to contribute to the renaissance of the non-proliferation regime by addressing seven dilemmas that arise from the way various Non-Proliferation Treaty participants pursue the goals of the four pillars undergirding the treaty. This study highlights core ...


Student Competition Cover Dec 2016

Student Competition Cover

International Journal of Nuclear Security

No abstract provided.


Improving Nuclear Safety, Security, And Nonproliferation In Northeast Asia Through Multinational Approach, Viet Phuong Nguyen Dec 2016

Improving Nuclear Safety, Security, And Nonproliferation In Northeast Asia Through Multinational Approach, Viet Phuong Nguyen

International Journal of Nuclear Security

No abstract provided.


Ambivalence About Parenting: An Overview For Lawyers Representing Parents In Child Welfare Proceedings, Lisa Beneventano, Colleen Manwell Dec 2016

Ambivalence About Parenting: An Overview For Lawyers Representing Parents In Child Welfare Proceedings, Lisa Beneventano, Colleen Manwell

City University of New York Law Review

No abstract provided.


Inequity In Private Child Custody Litigation, Dale Margolin Cecka Dec 2016

Inequity In Private Child Custody Litigation, Dale Margolin Cecka

City University of New York Law Review

No abstract provided.


Afterword, Matthew I. Fraidin Dec 2016

Afterword, Matthew I. Fraidin

City University of New York Law Review

No abstract provided.


Letter From The Editor Dec 2016

Letter From The Editor

International Journal of Nuclear Security

No abstract provided.


Front Matter Dec 2016

Front Matter

Journal of Digital Forensics, Security and Law

No abstract provided.


Masthead Dec 2016

Masthead

Journal of Digital Forensics, Security and Law

No abstract provided.


Back Matter Dec 2016

Back Matter

Journal of Digital Forensics, Security and Law

No abstract provided.