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Full-Text Articles in Legal History

The Embattled Social Utilities Of The Endangered Species Act - A Noah Presumption And Caution Against Putting Gasmasks On The Canaries In The Coalmine, Zygmunt J.B. Plater Jan 1997

The Embattled Social Utilities Of The Endangered Species Act - A Noah Presumption And Caution Against Putting Gasmasks On The Canaries In The Coalmine, Zygmunt J.B. Plater

Boston College Law School Faculty Papers

The Endangered Species Act (ESA) is once again poised at the brink of what could become an illuminating national debate. The Act’s congressional reauthorization process is likely to provide the first major indicator of what the 105th Congress will or won’t do to environmental law generally. From the turbulent past and present of the ESA, this essay offers some reminders for the impending battles over the Act.


The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti Jan 1997

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

Boston College Law School Faculty Papers

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage ...