Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Law and Society (2)
- Legal History (2)
- Taxation (2)
- Taxation-Federal Estate and Gift (2)
- Taxation-Transnational (2)
-
- Accounting (1)
- Administrative Law (1)
- Admiralty (1)
- Agency (1)
- Aggregate-based taxation before 1909 (1)
- Agriculture Law (1)
- Air and Space Law (1)
- Animal Law (1)
- Arts and Entertainment (1)
- Banking and Finance (1)
- Bankruptcy Law (1)
- Biography (1)
- Civil Law (1)
- Civil Rights and Discrimination (1)
- Commercial Law (1)
- Communications Law (1)
- Comparative and Foreign Law (1)
- Computer Law (1)
- Conflict of Laws (1)
- Constitutional Law (1)
- Consumer Protection Law (1)
- Contracts (1)
- Corporate income tax (1)
- Corporations (1)
- Courts (1)
- Publication
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Legal History
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
ExpressO
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing group of countries which have also repealed their wealth transfer taxes. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth transfer taxes were abolished in the 1970s and 1980s. In Australia, State and Commonwealth wealth transfer taxes were repealed in the late 1970s and early 1980s. New Zealand followed suit in the 1990s, reducing estate tax rates to zero in 1992 and repealing the tax in 1999.
This paper reviews the abolition of wealth transfer taxes in …
The Story Of The Separate Corporate Income Tax: A Vehicle For Regulating Corporate Managers, Reuven S. Avi-Yonah
The Story Of The Separate Corporate Income Tax: A Vehicle For Regulating Corporate Managers, Reuven S. Avi-Yonah
Book Chapters
The corporate income tax is under attack. The former Secretary of the Treasury has announced that it should be abolished, and the current drive to eliminate the taxation of dividends can be seen as the first step toward that goal. A significant number of tax academics have argued for repeal of the tax. Other academics have urged radical reform of the tax. And no serious academic has in recent years mounted a convincing normative defense of why this cumbersome tax should be retained.
And yet it does not seem likely that the corporate tax will be repealed any time soon. …