Tax Law Commons^™

Bringing Small Business Development To Urban Neighborhoods, Robert E. Suggs

Robert E. Suggs

This article describes a race-neutral policy proposal designed to increase business formation and success rates for young urban African Americans. The proposal suggests using local governments' taxing authority, in a manner analogous to tax increment financing, to create financial incentives for successful small business owners to employ, and then mentor and train as business owners, young urban entrepreneurs from deteriorating neighborhoods. The amount of financial incentive varies directly with financial success of protégés and requires the transfer of some of the mentor’s social (reputational) capital to the protégé. Business activity has created wealth and economic mobility for other ethnic groups, …

Digital Divide Older People And Online Legal Advice, Subhajit Basu, Joe Duffy, Helen Davey

Subhajit Basu

Many older people are not aware where and when advice is available. Furthermore they may be unaware that advice is needed

Cuarto Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Cuarto Congreso Nacional de Organismos Públicos Autónomos

"El papel de los Organismos Públicos Autónomos en la Consolidación de la Democracia"

Digital Ethics In Bridging Digital Divide, Subhajit Basu

Subhajit Basu

Our information society is creating parallel systems: one for those with income, education and literacy connections, giving plentiful information at low cost and high speed: the other are those without connections, blocked by high barriers of time, cost and uncertainty and dependent upon outdated information. Hence it can be expressed the DD is nothing but a reflection of social divide. The question is what is the best strategy to construct an information society that is ethically sound? Most people have the views that ICT and underlying ideologies are neutral. This Technology has become so much naturalized that it can no …

Thomas Hardy’S Tess Of The D’Urbervilles, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Rights Of Arrested Person- Case Analysis, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Violation Of Right To Way, Right To Access Of Light And Right To Access Of Air And Other Easementary Rights, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Comparative Study Of The Prinicples Of Contract Formation Of India, China, Usa And France, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Non Resumption Of Cohabatation As A Fault Ground Of Divorce Under The Hindu Marriage Act, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Immigration Restriction As Redistributive Taxation: Working Women And The Costs Of Protectionism In The Labor Market, Howard F. Chang

All Faculty Scholarship

In this paper, I argue that tax and transfer policies are more efficient than immigration restrictions as instruments for raising the after-tax incomes of the least skilled native workers. Policies to protect these native workers from immigrant competition in the labor market do no better at promoting distributive justice and are likely to impose a greater economic burden on natives in the country of immigration than the tax alternative. These immigration restrictions are especially costly given the disproportionate burden that they place on households with working women, which discourages female participation in the labor force. This burden runs contrary to …

Bringing Sexual Orientation And Gender Identity Into The Tax Classroom, Anthony C. Infanti

Articles

A recent piece in the Journal of Legal Education analyzing student surveys by the Law School Admission Council reports that, despite improvement in the past decade, LGBT students still experience a law school climate in which they encounter substantial discrimination both inside and outside the classroom. Included among the list of "best practices" to improve the law school climate for LGBT students was a recommendation to incorporate discussions of LGBT issues in non-LGBT courses, such as tax. In a timely coincidence, the Section on Sexual Orientation and Gender Identity Issues held a day-long program at the 2009 AALS annual meeting …

Surveying The Legal Landscape For Pennsylvania Same-Sex Couples, Anthony C. Infanti

Articles

Recent advances in the battle over same-sex marriage in Connecticut, California, Iowa, Maine, New Hampshire, and Vermont led some commentators to describe this as a “watershed” moment. These legal and legislative wins - however tentative - created a sense of momentum in favor of lesbian and gay rights advocates in the battle over same-sex marriage. Yet, it would be a mistake to allow jubilation over these wins to obscure the larger perspective on this battle. We should not lose sight of the fact that, with the exception of Iowa, same-sex couples in each of these jurisdictions could already obtain legal …

Critical Tax Theory: An Introduction, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Our book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be …

Flying Passports Of Convenience, Karl T. Muth

Karl T Muth

This paper proposes an economic alternative to the legal construct of citizenship that currently dominates international law.

Cyber Crimes And Effectiveness Of Laws In India To Control Them, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.