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Military, War, and Peace Commons

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Full-Text Articles in Military, War, and Peace

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law Sep 2017

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


U.S. Defense Contracts During The Tax Expenditure Battles Of The 1980s, Susan J. Guthrie, James R. Hines Jr. Jan 2011

U.S. Defense Contracts During The Tax Expenditure Battles Of The 1980s, Susan J. Guthrie, James R. Hines Jr.

Articles

This paper considers the impact of the tax treatment of military contractors on the cost and timing of U.S. military procurement. Prior to the early 1980s, taxpayers were permitted to defer tax obligations on profits earned from long-term contracts. Legislation passed in 1982, 1986, and 1987 required that at least 70 percent of the profits earned on long-term contracts be taxed as accrued, thereby significantly reducing the tax benefits associated with long term contracting. Comparing contracts that were ineligible for these tax benefits with those that were eligible, it appears that between 1981–1989 the duration of U.S. Department of Defense …


Saving Private Ryan's Tax Refund: Poverty Relief For All Working Poor Military Families, Francine J. Lipman Jan 2010

Saving Private Ryan's Tax Refund: Poverty Relief For All Working Poor Military Families, Francine J. Lipman

Scholarly Works

No abstract provided.


Saving Private Ryan's Tax Refund, Francine J. Lipman Jan 2009

Saving Private Ryan's Tax Refund, Francine J. Lipman

Scholarly Works

No abstract provided.


War Tax Refusal: Some Code Problems, William Tabac Jan 1971

War Tax Refusal: Some Code Problems, William Tabac

Law Faculty Articles and Essays

Throughout our history, many individuals and groups have employed tax refusal to make their points. Frustration with government policies and cynicism about the leaders who create them are driving more and more Americans toward radical forms of dissent. Civil disobedience is on the increase and struggling for status among protestors. So far attacks against the "establishment," its mores and property, have alternated between passive law breaking, such as tax and draft refusal, to the increasingly commonplace destruction of that which the protestors detests. But the mix is not equal, and this is demonstrated dramatically in the case of tax refusal. …