Hindu Religious And Charitable Endowments, 2009 National Law University, Delhi
Hindu Religious And Charitable Endowments, Mubashshir Sarshar
No abstract provided.
Is Local Consumer Protection Law A Better Redistributive Mechanism Than The Tax System?, 2009 Georgetown University Law Center
Is Local Consumer Protection Law A Better Redistributive Mechanism Than The Tax System?, Brian Galle
Brian D. Galle
This Essay, prepared as a contribution to the 2009 NYU Annual Survey of American Law Symposium on Preemption and Tort Law, takes issue with the standard position in the law and economics literature that substantive consumer-protection rules should not be used to redistribute wealth. Models of that position, I argue, have so far assumed the existence of only one sovereign. However, in a more realistic world where there is both local and national government, it is possible that redistribution through local tort or contract law is superior to either national or local redistributive taxation. The heart of the argument is ...
Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee
Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, Humphrey Onyeukwu
No abstract provided.
Section 4 Of The Hindu Succession Act Of 1956, 2009 NALSAR University of Law
Section 4 Of The Hindu Succession Act Of 1956, Hari Priya
A brief write up in the form of a comprehensive article aiming to critically evaluate the Section 4 of the Hindu Succession Act of 1956. The law, as it stands amended, has not only brought about changes in the succession laws of Hindus, but has also paved the way for some positive modifications in the law of partition, alienation of property, inheritance and adoption, and the paper is an effort to evaluate this provision of the law.
No Reparation Without Taxation: Applying The Internal Revenue Code To The Concept Of Reparations For Slavery And Segregation, 2009 Indiana University - Purdue University Indianapolis
No Reparation Without Taxation: Applying The Internal Revenue Code To The Concept Of Reparations For Slavery And Segregation, Andre Smith, Carlton Waterhouse
Andre L. Smith
In the article, Professors Andre Smith and Carlton Waterhouse explore the interesting and rich relationship between reparations and the tax law scholarship. Employing a rich dialogical style, the authors move fluidly between the theoretical and practical aspects of both reparations and tax law in a way that brings both areas of research together. Beyond the slavery reparations tax scams of the earlier part of the decade, the authors reveal an intriguing and important relationship between reparations and the United States tax code previously unexplored. The authors accomplish this in two distinct ways. They begin with an examination of reparations proposals ...
All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, 2009 Chicago-Kent College of Law
All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody
Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of ...
Business Tax In Nigeria: The Controversy Of Multiple Taxation, 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee
Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu
Doing business in Nigeria is ranked 125th in the world out of 183 economics by the latest ranking of the World Bank. A major parameter for this assessment is using the incidences of regulatory controls and taxation of business activity to determine the ease of doing business in Nigeria. The controversy of multiple taxations has become one of the constraints of businesses in Nigeria due to overlaps of the various tiers of government taxing rights on business entities.
Nigeria practices fiscal federalism in which the fiscal responsibility of government is based on a three-tiered tax structure divided between the federal ...
Who Is Afraid Of Nigeria's Petroleum Industry Bill?, 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee
Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu
The Petroleum Industry Bill (PIB) has drawn different emotions from the stakeholders since it came into the public domain. The PIB proposes fundamental reforms of the Nigeria’s oil industry and is anchored on five major goals namely creation of new regulatory institutions, transformation of upstream contractual agreements, new fiscal regime, downstream sector deregulation, government participation in the industry and transparency in contractual agreements.
However, the scepticism shrouding the provisions of the bill is not helped with the recent media reports that oil companies are threatening to sue the federal government over the Bill’s purported retroactive agenda. The disclosure ...
The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, 2009 University of Connecticut School of Law
The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp
Preserving Tax Exempt Status For Your Nonprofit Client, 2009 University of Arkansas
Preserving Tax Exempt Status For Your Nonprofit Client, Timothy R. Tarvin
Timothy R Tarvin
Taxation Of Workers In Sweden, 2009 Lund University
Taxation Of Workers In Sweden, Maria Hilling
The Swedish national report for the EATLP Conference in Cambridge
Transfer Pricing In Comparative Perspective And The Need For Reforms In Ghana, Edward Osei
No abstract provided.