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Accounting Commons

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Full-Text Articles in Accounting

Archiv Der Pharmazie, Philadelphia University Jan 1998

Archiv Der Pharmazie, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Simulation And Fpga Implementation Of A Simple Computer, Philadelphia University Jan 1998

Simulation And Fpga Implementation Of A Simple Computer, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff Dec 1997

Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff

Ray D. Madoff

In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores …