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- Consolidation & merger of corporations -- Taxation (1)
- Corporate Crime (1)
- Corporate Crime Liability (1)
- Corporate Mergers (1)
- Corporate Reorganization (1)
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- Corporate Tax Law (1)
- Corporate Tax Provisions (1)
- Corporate reorganizations -- Taxation (1)
- Corporate welfare (1)
- Corporation law -- History (1)
- Criminal liability of juristic persons (1)
- Dialectical materialism (1)
- Economics & criminal law (1)
- Entity-Based Liability (1)
- Externalities (Economics) (1)
- Historical Analysis (1)
- Insurance (1)
- Liability insurance (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Insuring Corporate Crime, Miriam Hechler Baer
Insuring Corporate Crime, Miriam Hechler Baer
Indiana Law Journal
Corporate criminal liability has become an important and much-talked about topic. This Article argues that entity-based liability-particularly the manner in which it is currently applied by the federal government---creates social costs in excess of its benefits. To help companies better deter employee crime, the Article suggests the abolition of entity-wide criminal liability, and in its place, the adoption of an insurance system, whereby carriers would examine corporate compliance programs, estimate the risk that a corporation's employees would commit crimes, and then charge companies for insuring those risks. The insurance would cover civil penalties associated with the entity's employee-related criminal conduct. …
Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Mergers, Taxes, And Historical Materialism, Ajay K. Mehrotra
Indiana Law Journal
In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the latest merger movement, scholars and commentators have used the earlier rise in merger activity to reevaluate the preferential tax treatment granted to those mergers and acquisitions that fall under the U.S. tax law's definition of a corporate "reorganization. " Under the current Internal Revenue Code, neither shareholders nor corporations recognize gain or loss on the exchange of stock or securities in transactions that qualify as a "corporate reorganization." The significance of this tax rule raises a central question: why does …