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Full-Text Articles in Business Organizations Law

Introduction: The Value-Added Tax - A Symposium, Edwin T. Hood Oct 1980

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 …


Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris Jan 1980

Double Jeopardy Of Corporate Profits, The , Constantine N. Katsoris

Faculty Scholarship

The more one reads about our economy, the more one is baffled and alarmed. Permanent solutions to economic problems are elusive. Treating one financial malaise often aggravates another sector of the economy, necessitating a delicate balancing of conflicting interests. Furthermore, the problems are complicated by the constant influence of foreign forces. Nevertheless, most economists agree that any solution will require enormous funding. Unfortunately, the public has little, if any, confidence in our tax system. Indeed, some tax laws and proposals have been referred to as "obscene" and a "disgrace to the human race." Few quarrel with the aptness of such …


Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault Dec 1979

Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault

Hugh J. Ault

No abstract provided.


The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler Dec 1979

The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler

Hugh J. Ault

No abstract provided.


Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan Dec 1979

Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault Dec 1979

Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault

Hugh J. Ault

No abstract provided.


Nondiscrimination Clauses And State Taxation, Hugh Ault Dec 1979

Nondiscrimination Clauses And State Taxation, Hugh Ault

Hugh J. Ault

No abstract provided.