Open Access. Powered by Scholars. Published by Universities.®
- Institution
Articles 1 - 2 of 2
Full-Text Articles in Law
Pass A Law, Any Law, Fast! State Legislative Responses To The Kelo Backlash, Edward J. Lopez, R. Todd Jewell, Noel D. Campbell
Pass A Law, Any Law, Fast! State Legislative Responses To The Kelo Backlash, Edward J. Lopez, R. Todd Jewell, Noel D. Campbell
Faculty Publications
The Supreme Court in Kelo v. City of New London left protection of property against takings for economic development to the states. Since Kelo, thirty-seven states have enacted legislation to update their eminent domain laws. This paper is the first to theoretically and empirically analyze the factors that influence whether, in what manner, and how quickly states change their laws through new legislation. Fourteen of the thirty-seven new laws offer only weak protections against development takings. The legislative response to Kelo was responsive to measures of the backlash but only in the binary decision whether to pass any new law. …
Cash Businesses And Tax Evasion, Susan Morse, Stewart Karlinsky, Joseph Bankman
Cash Businesses And Tax Evasion, Susan Morse, Stewart Karlinsky, Joseph Bankman
Faculty Publications
This Article attempts to provide a qualitative picture of tax evasion in the small business sector. It provides details from almost 275 field study interviews with cash business owners and with tax preparers and bankers who serve cash business clients. Our research suggests answers to the questions of who evades taxes, what taxes they evade, and why and how they evade taxes. This Article proceeds in three additional parts. Part II summarizes the main threads of relevant social science research on small business tax compliance. Part III describes the methodology and results of this interview study. Part IV concludes.