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Full-Text Articles in Tax Law

The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush Dec 2011

The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush

Gregory A. Lush

No abstract provided.


The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush Dec 2011

The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush

Gregory A. Lush

3. A Vehicle Miles Tax Reduces Manufacturer Incentives to Build Electric Vehicles

It follows that if consumers have few incentives to buy electric vehicles, manufacturers will have less of an incentive to make them. If electric cars were not in demand, then why would anyone make them and try to sell them? In a market that is finding electric vehicles to be a tough sell, we need to encourage the sale and production of electric vehicles as much as possible. The effect of enacting a mileage-based tax will be the attrition of automakers producing electric vehicles, furthering the nation’s dependency …


Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García Oct 2011

Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García

Bruno L. Costantini García

Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.


Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García Sep 2011

Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García

Bruno L. Costantini García

Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades


La Jurisprudencia En México, Bruno L. Costantini García Aug 2011

La Jurisprudencia En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?


Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García Aug 2011

Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García

Bruno L. Costantini García

Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.


El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva Feb 2011

El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


Appellate Jurisdiction Of The Supreme Court Of India, Mubashshir Sarshar Jan 2011

Appellate Jurisdiction Of The Supreme Court Of India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Islamic Banking In India, Mubashshir Sarshar Jan 2011

Islamic Banking In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Child Labour In India, Mubashshir Sarshar Jan 2011

Child Labour In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Escrow Mechanism Under Foreign Direct Investment, Mubashshir Sarshar Jan 2011

Escrow Mechanism Under Foreign Direct Investment, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Environmental Refugees, Mubashshir Sarshar Jan 2011

Environmental Refugees, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Laws Relating To Data Protection In India, Mubashshir Sarshar Jan 2011

Laws Relating To Data Protection In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Cancun Climate Negotiations, Prof. Elizabeth Burleson Jan 2011

Cancun Climate Negotiations, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

The United Nations Climate Change Conference, held from November 29 to December 11, 2010, in Cancún, Mexico, relaunched the United Nation's multilateral facilitation role.


Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti Jan 2011

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti

Articles

Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.

In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …


Dismembering Families, Anthony C. Infanti Jan 2011

Dismembering Families, Anthony C. Infanti

Book Chapters

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C. section 213, furthers domination in American society. On its face, section 213 probably does not seem a likely candidate for being tagged as furthering domination. After all, this provision aims to alleviate extraordinary financial burdens on taxpayers who already suffer from significant medical problems -- and who, by definition, lack the help of insurance to relieve those burdens. But, as laudable as this goal might be, careful attention to the text and context of section 213 reveals that it does not apply to all taxpayers …


United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner Jan 2011

United States V. Memorial Sloan-Kettering Cancer Center, Justin Lerner

NYLS Law Review

No abstract provided.


Requirements Of A Valid Islamic Marriage Vis-À-Vis Requirements Of A Valid Customary Marriage In Nigeria, Olanike Sekinat Odewale Mrs Dec 2010

Requirements Of A Valid Islamic Marriage Vis-À-Vis Requirements Of A Valid Customary Marriage In Nigeria, Olanike Sekinat Odewale Mrs

Olanike Sekinat Adelakun

Marriage is a universal institution which is recognized and respected all over the world. As a social institution, marriage is founded on and governed by the social and religious norms of the society. Consequently, the sanctity of marriage is a well accepted principle in the world community .
Marriage could either be monogamous or polygamous in nature. A monogamous marriage has bee described as ‘…the voluntary union for life of one man and one woman to the exclusion of all others’ . A polygamous marriage on the other hand can be defined as a voluntary union for life of one …