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Articles 1 - 8 of 8
Full-Text Articles in Legal History
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva
Edward Ivan Cueva
La Cesión de Derechos en el Código Civil Peruano
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore
Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore
UIC Law Review
No abstract provided.
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
UIC Law Review
No abstract provided.
The Patent Office Meets The Poison Pill: Why Legal Methods Cannot Be Patented, Andrew A. Schwartz
The Patent Office Meets The Poison Pill: Why Legal Methods Cannot Be Patented, Andrew A. Schwartz
Publications
In 2003, for the first time in its 170-year history, the United States Patent Office began awarding patents for novel legal innovations, in addition to traditional inventions such as the telephone or airplane. Commentators have accepted the Patent Office's power to grant legal method patents, but at the same time have criticized this new type of patent on policy grounds. But no one has suggested that the Patent Office exceeded its authority by awarding patents for legal methods, until now.
In the Patent Act of 1952, which is still in effect today, Congress established certain requirements for patentability, including a …
Patents On Legal Methods? No Way!, Andrew A. Schwartz
Patents On Legal Methods? No Way!, Andrew A. Schwartz
Publications
An “invention,” as used in the United States patent laws, refers to anything made by man that employs or harnesses a law of nature or a naturally occurring substance for human benefit. A watermill, for instance, harnesses the power of gravity to run machinery. But legal methods, such as tax strategies, are not inventions in this sense, because they employ “laws of man” — not laws of nature to produce a useful result.
Taxing Consumption And Other Sins, James R. Hines Jr.
Taxing Consumption And Other Sins, James R. Hines Jr.
Articles
Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. In the rest of the world, governments also use income and payroll taxes, but rely much more heavily than does the United States on taxing consumption. Consumption taxes take many forms, including general sales taxes, value-added taxes, and excise taxes on the consumption of specific items including gasoline, alcohol, tobacco products, firearms, air travel, telephone communication, and others. The U.S. government does not use a value-added tax, making the United States unique among high-income countries and a rarity in the …
Tax Reform Unraveling, Michael J. Graetz
Tax Reform Unraveling, Michael J. Graetz
Faculty Scholarship
The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation’s tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure and the best job-creation measure ever to come out of the Congress of the United States” (Reagan, 1986). This journal published a symposium on the Tax Reform Act in its first issue. The law’s rate reductions and base broadening reforms were mimicked throughout the countries belonging …