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Dual Taxation - Unbalanced And Arbitrary, Benjamin M. Simon
Dual Taxation - Unbalanced And Arbitrary, Benjamin M. Simon
American Indian Law Journal
"Dual Taxation" in Indian Country happens when a state assesses taxes on private, non-tribal activities or transactions on tribal land in addition to taxes assessed by a tribe. Some analysts suggest that dual (or double) taxation puts tribal governments and citizens at a disadvantage, but the situation may be more nuanced. While dual taxation has been analyzed in depth from a legal perspective, this paper analyzes its economic consequences. With taxation, the stakes can be high. State tax revenues generated on tribal lands are revenues that tribes forgo collecting, limiting the tribal resources available for economic development and social programs. …
Neo-Brandeisianism And The New Deal: Adolf A. Berle, Jr., William O. Douglas, And The Problem Of Corporate Finance In The 1930s, Jessica Wang
Seattle University Law Review
This essay revisits Adolf A. Berle, Jr. and The Modern Corporation and Private Property by focusing on the triangle of Berle, Louis D. Brandeis, and William O. Douglas in order to examine some of the underlying assumptions about law, economics, and the nature of modern society behind securities regulation and corporate finance in the 1930s. I explore Douglas and Berle’s academic and political relationship, the conceptual underpinnings of Brandeis, Berle, and Douglas’s critiques of modern finance, and the ways in which the two younger men—Berle and Douglas—ultimately departed from their role model, Brandeis.