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Full-Text Articles in Law
Human Capital And Transfer Taxation, Kerry A. Ryan
Human Capital And Transfer Taxation, Kerry A. Ryan
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This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …
Sloppy Joe, Slop, Sloppy Joe: How Usda Commodities Dumping Ruined The National School Lunch Program, J. Amy Dillard
Sloppy Joe, Slop, Sloppy Joe: How Usda Commodities Dumping Ruined The National School Lunch Program, J. Amy Dillard
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Just as the scales beneath the feet of our nation's children are reaching a tipping point, so too is the social movement of providing local, organic foods for America's schoolchildren. This is welcome news to Alice Waters and others who have long-promoted the health and lifestyle benefits of consuming whole, organic, locally grown and produced foods. Change is under way in many districts around the country; one of the most promising is the Berkeley Unified School District (BUSD), which has undergone a complete overhaul of its school lunch program under the leadership of the "Renegade Lunch Lady," Chef Ann Cooper. …