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Full-Text Articles in Law
Appellate Review Of Refusals To Depart, David Yellen
Making Sense Of Modern Jurisprudence: The Paradox Of Positivism And The Challenge For Natural Law, Philip E. Soper
Making Sense Of Modern Jurisprudence: The Paradox Of Positivism And The Challenge For Natural Law, Philip E. Soper
Articles
Karl Llewellyn once said, referring to Roscoe Pound's work m jurisprudence, that it was difficult to tell on what level the writing proceeded: sometimes it seemed to be little more than bedtime stones for a tired bar; at other tunes it appeared to be on the level of the after-dinner speech or a thought provoking essay, neither of which were quite the "considered and buttressed scholarly discussion" that one expected to find. Llewellyn's complaint serves as a warning, though a somewhat ambiguous one, to those who give lectures on jurisprudence.
On the one hand, I do not plan to present …
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
Articles
The current tax treatment of qualified pension and profit sharing plans has been criticized by commentators as an unfair and expensive tax expenditure. In this Article, Professor Zelinsky challenges this characterization and defends the current treatment of qualified plans on the ground that it is at least as attractive as its alternatives and superior to many of them. After evaluating the current treatment and the alternatives under the criteria of measurability, administrability, liquidity, equity, and simplicity, Professor Zelinsky concludes that the present treatment of qualified plans can be viewed as an acceptable part of a normative income tax.