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Full-Text Articles in Tax Law
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel Reach
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel Reach
Daniel Reach
Rates of overweight and obesity are a growing problem in the United States, and tax incentives are an effective response to encourage healthier behavior. A focus on tax incentives to encourage exercise, instead of a focus on diet, would largely avoid the special-interest opposition that tax policies focused on diet have experienced and also provides a more palatable solution for the taxpayer beneficiaries with a low impact on government revenues. Viable tax incentives to encourage greater fitness include tax credits and sales tax breaks, and in the alternative direct subsidies can be used to facilitate similar behavior. This Article posits …
Keep Your Friends Close But Your Auditors Closer: Corporations Risk Waiver When Independent Auditors Request Work Product, Daniel Reach
Keep Your Friends Close But Your Auditors Closer: Corporations Risk Waiver When Independent Auditors Request Work Product, Daniel Reach
Daniel Reach
In the current transparency-driven regulatory environment, corporations’ efforts at compliance are rife with uncertainty. The work product doctrine is a core safeguard of a lawyer’s work, which may contain sensitive information that corporations would not want disclosed to opposing parties. Meanwhile, independent auditors serve in a perilous capacity as they provide necessary services to their corporate clients while risking potentially adverse exposure of the information these clients and their counsel disclose to them. The work product doctrine is a time-honored and rule-driven protection that guards the mental impressions and work efforts of lawyers from discovery by opposing parties. Public accounting …