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Full-Text Articles in Social and Behavioral Sciences
Dispelling The Fog About Direct Taxation, James Campbell
Dispelling The Fog About Direct Taxation, James Campbell
James Campbell
A full interpretation of capitation taxes in their historical context is here used as the key to a fresh understanding of the nature and practice of apportioned direct taxation under the Constitution. Contrary to common misconceptions, it appears that none of the key elements of the Federal powers of direct taxation – capitations, other direct taxes, and apportionment – are of uncertain meaning, or no longer of any relevance because of the abolition of slavery. Evidence for these conclusions is drawn from historical studies of taxation, records of the Constitutional Convention, Federal and state tax statutes of the period, contemporaneous …
Causal Apportionment: A Reply To The Critics, Mario Rizzo
Causal Apportionment: A Reply To The Critics, Mario Rizzo
Mario Rizzo
This article follows-up on the theory of apportionment by relative causal contribution developed in the Columbia Law Review. It is an answer to criticism by statisticians.
Causal Apportionment In The Law Of Torts, Mario Rizzo
Causal Apportionment In The Law Of Torts, Mario Rizzo
Mario Rizzo
This article presents a theory and a technology of damage apportionment (in cases of joint, concurrent or successive torts) based on relative causal contributions. While the theory is developed along the lines of strict liability, it is also applicable, mutatis mutandis, to a negligence framework.