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Articles 31 - 60 of 69
Full-Text Articles in Law
The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske
Articles by Maurer Faculty
We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …
L'Embarras Du Choix: A Year Of Developments In The Laws Affecting Remittance Transfers, Credit Cards, And Certain Prepaid Cards, Sarah Jane Hughes
L'Embarras Du Choix: A Year Of Developments In The Laws Affecting Remittance Transfers, Credit Cards, And Certain Prepaid Cards, Sarah Jane Hughes
Articles by Maurer Faculty
No abstract provided.
Developments In The Laws Governing Electronic Payments, Sarah Jane Hughes
Developments In The Laws Governing Electronic Payments, Sarah Jane Hughes
Articles by Maurer Faculty
No abstract provided.
The Sec Staff's "Cybersecurity Disclosure" Guidance: Will It Help Investors Or Cyber-Thieves More?, Sarah Jane Hughes, Roland L. Trope
The Sec Staff's "Cybersecurity Disclosure" Guidance: Will It Help Investors Or Cyber-Thieves More?, Sarah Jane Hughes, Roland L. Trope
Articles by Maurer Faculty
No abstract provided.
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Articles by Maurer Faculty
This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. We aim to combat naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking. In particular, we argue that it is normatively desirable for governments to reduce tax salience with respect to market decision making, and that there is nothing objectionable about governments reducing tax salience with respect to political decision making.
The Ifc's New Africa, Latin America, And Caribbean Fund: Its Worrisome Start, And How To Fix It, Christiana Ochoa, Patrick J. Keenan
The Ifc's New Africa, Latin America, And Caribbean Fund: Its Worrisome Start, And How To Fix It, Christiana Ochoa, Patrick J. Keenan
Articles by Maurer Faculty
In April 2010 the International Finance Corporation announced the creation of the African, Latin American, and Caribbean fund, a new co-investment vehicle funded largely with commitments from sovereign wealth and pension funds. The fund's objective was to draw on the IFC and the World Bank's strengths in emerging markets to identify and support enterprises that might not otherwise have come to the attention of large investors and thereby help strengthen the private sector and alleviate poverty in some of the world's poorest countries. Unfortunately the fund has, so far, proven a disappointment. It has invested only in large corporations that …
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra
American Economic Development, Managerial Corporate Capitalism, And The Institutional Foundations Of The Modern Income Tax, Ajay K. Mehrotra
Articles by Maurer Faculty
Histories of the modern American income tax have generally focused on the role that social and political forces have played in the development of a new tax system. This article seeks to move beyond the social and political determinants to examine the economic factors that facilitated the adoption of the modern, graduated income tax. Without marginalizing the importance of social and political factors, the central aim of this article is to make a modest contribution to the legal and political historiography of the U.S. income tax by highlighting how changing material economic conditions afforded social groups, political reformers, and lawmakers …
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage
Preventing State Budget Crises: Managing The Fiscal Volatility Problem, David Gamage
Articles by Maurer Faculty
Forty-nine of the U.S. states have balanced budget requirements, and every state acts as though bound by such constraints. These constraints create fiscal volatility - the states must either cut spending or raise taxes during economic downturns, while doing the opposite during upturns. This paper discusses how states should cope with fiscal volatility on both the levels of ordinary politics and of institutional-design policy. On the level of ordinary politics, the paper applies principles of risk allocation theory to conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending. States …
From Odious Debt To Odious Finance: Avoiding The Externalities Of A Functional Odious Debt Doctrine, Christiana Ochoa
From Odious Debt To Odious Finance: Avoiding The Externalities Of A Functional Odious Debt Doctrine, Christiana Ochoa
Articles by Maurer Faculty
This Article looks at the generally agreed upon characteristics of the odious debt doctrine and considers the unintended consequences and externalities that would ensue if this doctrine were ever made regularly operative. The enlivened scholarly debate surrounding the odious debt doctrine assumes that debt is the sole finance vehicle for despotic governments. This is simply not the case.
Debt is not the sole finance vehicle; despots are able to raise funds through a wide variety of other methods. These include the pillaging of the nation's natural resources, property, and other valuable asset as well as the exploitation of the nation's …
Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra
Book Review. The Price Of Progress: Public Services, Taxation And The American Corporate State, 1877-1929 By R. Rudy Higgens-Evenson, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Municipal Securities Market: Same Problems -- No Solutions, Ann Judith Gellis
Municipal Securities Market: Same Problems -- No Solutions, Ann Judith Gellis
Articles by Maurer Faculty
This article examines the existing regulations of the municipal securities market, focusing on what activities prompted the regulatory changes and analyzing the direction and efficacy of these regulations in terms of the deficiencies in the market. Part One gives a background sketch of the market and its participants from the time of the New York City fiscal crises to today. Part Two discusses whether the existing regulation is sufficient to produce disclosure, focusing on the Orange County crises. Part Three offers a critique of the current regulatory scheme and makes some suggestions for reform.
Foreign Private Investment In Palestine: An Analysis Of The Law On The Encouragement Of Investment In Palestine, David P. Fidler
Foreign Private Investment In Palestine: An Analysis Of The Law On The Encouragement Of Investment In Palestine, David P. Fidler
Articles by Maurer Faculty
This Article analyzes the Investment Law and its prospects for encouraging foreign businesses to invest in Gaza and the West Bank (collectively, "Palestinian Territories"). A brief analysis of the importance of foreign private investment to the peace process between Israel and the Palestinian Liberation Organization, and the progress made towards attracting such investment in Gaza and the West Bank since the September 1993 signing of the Declaration of Principles on Interim Self-Government Arrangements, serves as a prelude to a detailed examination of the text of the Investment Law. The author then compares the Investment Law to the latest international practices …
The Listing Of Daimler-Benz Securities On The Nyse: Conflicting Interests And Regulatory Policies, J. William Hicks
The Listing Of Daimler-Benz Securities On The Nyse: Conflicting Interests And Regulatory Policies, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.
Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick
Who Should Pay The Corporate Tax In A Flat Tax World?, Rebecca S. Rudnick
Articles by Maurer Faculty
This article reviews the corporate tax system within the context of the historical bias and current effects of the current system of taxation of corporations and shareholders. Drawing on public finance theory, financial markets microstructure research, and perspectives on corporate governance, Professor Rudnick proposes a profits tax on the liquid equity of firms. She finds this to be a normative rationale for a double tax system under optimal tax principles due to the inelasticity of demand for and supply of liquidity and the economic rent it produces. The value of liquidity in different capital markets is the crucial determinate. Under …
"All Cretans Are Liars": The Fight Against Corporate Crime, John Flood
"All Cretans Are Liars": The Fight Against Corporate Crime, John Flood
Articles by Maurer Faculty
No abstract provided.
Regulation Of Not-For-Profit Corporations In Indiana, John T. Baker
Regulation Of Not-For-Profit Corporations In Indiana, John T. Baker
Articles by Maurer Faculty
No abstract provided.
Speculations On The Role Of Context In Boycott Cases, Robert H. Heidt
Speculations On The Role Of Context In Boycott Cases, Robert H. Heidt
Articles by Maurer Faculty
No abstract provided.
Community Development Corporations: A Legal Analysis, John T. Baker
Community Development Corporations: A Legal Analysis, John T. Baker
Articles by Maurer Faculty
No abstract provided.
On Domesticating Giants: Further Reflections On The Legal Approach To Transnational Enterprise, A. A. Fatouros
On Domesticating Giants: Further Reflections On The Legal Approach To Transnational Enterprise, A. A. Fatouros
Articles by Maurer Faculty
This article continues a line of inquiry begun long ago at the University of Western Ontario, at a time when transnational enterprise was dealt with under the heading of "direct private foreign investment." It picks up and develops certain points made in some relatively recent articles of mine, such as, The Computer and the Mudhut: Notes on Multinational Enterprise in Developing Countries (1971), 10 Columbia J. Transn'l. L. 325; Multinational Enterprise and Extraterritoriality (1972), 1 J. Contemporary Business (No. 4); and especially, Problemes et ethodes d'une reglementation des enterprises multinationales (1974), 101 J. Droit Int'l (Clunet) 495.
Commercial Paper: An Exempted Security Under Section 3 (A) (3) Of The Securities Act Of 1933, J. William Hicks
Commercial Paper: An Exempted Security Under Section 3 (A) (3) Of The Securities Act Of 1933, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Recapitalizations Under Section 3 (A) (9) Of The Securities Act Of 1933, J. William Hicks
Recapitalizations Under Section 3 (A) (9) Of The Securities Act Of 1933, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Intrastate Offerings Under Rule 147, J. William Hicks
Intrastate Offerings Under Rule 147, J. William Hicks
Articles by Maurer Faculty
No abstract provided.
Whither Black Capitalism, John T. Baker
Whither Black Capitalism, John T. Baker
Articles by Maurer Faculty
No abstract provided.
Book Review. Massive Industrial Size, Classical Economics, And The Search For Humanistic Value, Joseph F. Brodley
Book Review. Massive Industrial Size, Classical Economics, And The Search For Humanistic Value, Joseph F. Brodley
Articles by Maurer Faculty
No abstract provided.
Standard Investment Agreement (Draft Translation), A. A. Fatouros
Standard Investment Agreement (Draft Translation), A. A. Fatouros
Articles by Maurer Faculty
No abstract provided.
Regards To A Friend, A. A. Fatouros
The Computer And The Mud Hut: Notes On Multinational Enterprise In Developing Countries, A. A. Fatouros
The Computer And The Mud Hut: Notes On Multinational Enterprise In Developing Countries, A. A. Fatouros
Articles by Maurer Faculty
No abstract provided.
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Book Review. Foreign Investments And International Law By Georg Schwarzenberger, A. A. Fatouros
Book Review. Foreign Investments And International Law By Georg Schwarzenberger, A. A. Fatouros
Articles by Maurer Faculty
No abstract provided.