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The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro 2016 University of Miami Law School

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and ...


Diligence Du Banquier En Matière D’Investissement Et Droit De Rétention Sur Les Avoirs Du Client_Version Partielle.Pdf, Fabien LIEGEOIS 2016 University of Geneva

Diligence Du Banquier En Matière D’Investissement Et Droit De Rétention Sur Les Avoirs Du Client_Version Partielle.Pdf, Fabien Liegeois

Fabien LIEGEOIS

La relation juridique entre le client et sa banque est dite "complexe", car elle implique la conclusion de plusieurs contrats. La pratique bancaire distingue en outre trois contrats caractéristiques de la situation d'investissement (ou de placement). Nous argumentons dans cette contribution que les devoirs de diligence du banquier fonctionnent sur le principe de la gradation. Cette logique se dégage de la jurisprudence du Tribunal fédéral.

La diligence requise est en effet fonction de l'implication du banquier dans les affaires patrimoniales du client. Sur cette échelle, le contrat de dépôt (Execution Only; blosse Konto-/Depot-Beziehung) se situe en bas ...


Realigning The Governmental/Proprietary Distinction In Municipal Law, Hugh D. Spitzer 2016 Seattle University School of Law

Realigning The Governmental/Proprietary Distinction In Municipal Law, Hugh D. Spitzer

Seattle University Law Review

Lawyers and judges who deal with municipal law are perpetually puzzled by the distinction between “governmental” and “proprietary” powers of local governments. The distinction is murky, inconsistent between jurisdictions, inconsistent within jurisdictions, and of limited use in predicting how courts will rule. Critics have launched convincing attacks on the division of municipal powers into these two categories. Most articles have focused on problems with the distinction in specific areas of municipal law. In contrast, this article provides a comprehensive analysis of the governmental/proprietary distinction in seven specific doctrinal areas: legislative grants of municipal authority, government contracts, torts, eminent domain ...


"Trade Or Business": The Relevance Of A Deceptively Simple Income Tax Phrase To The Labor Code, Federal Statutes, And Private Equity Activity, Arthur Acevedo 2016 Selected Works

"Trade Or Business": The Relevance Of A Deceptively Simple Income Tax Phrase To The Labor Code, Federal Statutes, And Private Equity Activity, Arthur Acevedo

Arthur Acevedo

Corporate law is premised upon two fundamental principles: the pooling of moneys for investment purposes and the privilege of limited liability. The pooling of money enables promoters and investors to efficiently amass and organize substantial sums for investment purposes. The privilege of limited liability assures investors that personal liability for the underlying invested activity is limited to the moneys invested. Limited liability is a sacrosanct principle and a quintessential investment assumption within the investment community. Private equity firms have successfully exploited these two policies. However, a decision by the First Circuit Court of Appeal casts a shadow of doubt on ...


Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Previously Brendan Wilson and I concluded that oversight of nonprofit governance would be most effective if it remained the responsibility of the states, although it would benefit from both a federal funding mechanism and enhanced coordination with the Internal Revenue Service.' More recently I concluded that oversight of federal tax exemption would be better served if Congress shifted the locus of that oversight to a national, self-regulatory organization working in close cooperation with the IRS given the perennial financial and other limitations faced by the IRS.2 What neither of these earlier articles addressed, however, was whether the current split ...


Regulating Charities In The Twenty-First Century: An Institutional Choice Analysis, Lloyd Hitoshi Mayer, Brendan M. Wilson 2016 Notre Dame Law School

Regulating Charities In The Twenty-First Century: An Institutional Choice Analysis, Lloyd Hitoshi Mayer, Brendan M. Wilson

Lloyd Hitoshi Mayer

For more than fifty years scholars, practitioners, and government officials have debated whether the federal government, the state governments, or the charitable sector itself can best ensure that charity leaders fulfill their fiduciary duties. The dramatic growth of this sector, recent highly publicized governance scandals, and a push in Congress and the IRS for more federal involvement in this area have now brought this issue to a head. This article lays a foundation for resolving the dispute by developing an institutional choice framework for considering and comparing the various available options. Applying that framework, the article concludes that the best ...


The "Independent" Sector: Fee-For-Service Charity And The Limits Of Autonomy, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

The "Independent" Sector: Fee-For-Service Charity And The Limits Of Autonomy, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Although numerous scholars have attempted to explain and justify the benefits provided to charities, none has been completely successful. Their theories share, however, two required characteristics for charities. First, charities must be distinct from other types of entities in society, including governmental bodies, businesses, other types of nonprofit organizations, and informal entities such as families. Second, charities must provide some form of public benefit. Given these defining characteristics, the principal role for the laws governing charities is to protect charities from influences that could potentially undermine these traits. This Article is the first to recognize fully the importance of this ...


Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer 2016 Notre Dame Law School

Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer

Lloyd Hitoshi Mayer

The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it.

This Article focuses on the elusive issue ...


Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer 2016 Notre Dame Law School

Fragmented Oversight Of Nonprofits In The United States: Does It Work? Can It Work?, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

Previously Brendan Wilson and I concluded that oversight of nonprofit governance would be most effective if it remained the responsibility of the states, although it would benefit from both a federal funding mechanism and enhanced coordination with the Internal Revenue Service.' More recently I concluded that oversight of federal tax exemption would be better served if Congress shifted the locus of that oversight to a national, self-regulatory organization working in close cooperation with the IRS given the perennial financial and other limitations faced by the IRS.2 What neither of these earlier articles addressed, however, was whether the current split ...


Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman 2016 Notre Dame Law School

Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman

Barry Cushman

In National Federation of Independent Business v. Sebelius, Chief Justice Roberts wrote for a majority of five Justices in holding that the “shared responsibility payment” required by the Patient Protection and Affordable Care Act (“ACA”) constituted an imposition of a “tax” rather than a “penalty.” Thus, even though the Chief Justice and four other Justices had concluded that the provision was not a legitimate exercise of the commerce power, the Court held that it was a valid exercise of the taxing power. The origin of the distinction between taxes and penalties in taxing power jurisprudence is found in the 1922 ...


Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell 2016 St. John's University School of Law

Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell

St. John's Law Review

No abstract provided.


The Case Against Income Tax Exemption For Nonprofits, Michael Fricke 2016 St. John's University School of Law

The Case Against Income Tax Exemption For Nonprofits, Michael Fricke

St. John's Law Review

No abstract provided.


When International Tax Agreements Fail At Home: A U.S. Example, Diane M. Ring 2016 Boston College Law School

When International Tax Agreements Fail At Home: A U.S. Example, Diane M. Ring

Boston College Law School Faculty Papers

Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at the behest of the G20. According to the OECD, the resulting 2015 agreement involved the direct participation of more than sixty countries. An additional fifty-nine countries indirectly participated through regional dialogues. Furthermore, numerous international organizations are credited with participating in discussions and contributing to the resulting product. But effective implementation of the BEPS agreement requires domestic action of various types — the domestic side of international ...


Taxing Wealth Seriously, Edward McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward Mccaffery

Edward J McCaffery

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them.  The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding 2016 San Jose State University

When Is A Transfer Of Assets To A Controlled Corporation By Related Parties A Sale Or Contribution Of Capital?, Ophelia Ding

The Contemporary Tax Journal

No abstract provided.


Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei 2016 San Jose State University

Gamers Beware: Level 99 Boss...Taxes!, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


The Foreign Earned Income Exclusion, Shilpa Balnadu 2016 San Jose State University

The Foreign Earned Income Exclusion, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong 2016 San Jose State University

Employer Shared Responsibility Provisions Under The Affordable Care Act, Xuan Hong

The Contemporary Tax Journal

No abstract provided.


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