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Charities In Tax Reform: Threats To Subsidies Overt And Covert, Evelyn Brody
Charities In Tax Reform: Threats To Subsidies Overt And Covert, Evelyn Brody
Evelyn Brody
Fundamental tax reform would do far more damage to charities than the obvious repeal of the deduction for charitable contributions. Over the decades, charities have quietly garnered billions of dollars worth of indirect benefits. For example, the largest tax expenditure - the exclusion from workers' income of employer-provided health insurance - has fattened nonprofit hospitals, and the new tuition tax credits promise to spur tuition inflation. Tax reform presents an opportunity to eliminate tax subsidies and enact any desired direct expenditures for specific public goods and activities. However, converting tax expenditures to direct outlays would likely take the form of …
Europe And The Globalization Of Antitrust Law, David J. Gerber
Europe And The Globalization Of Antitrust Law, David J. Gerber
All Faculty Scholarship
No abstract provided.
Still Adjusting To Markman: A Prescription For The Timing Of Claim Construction Hearings, William Lee, Anita Krug
Still Adjusting To Markman: A Prescription For The Timing Of Claim Construction Hearings, William Lee, Anita Krug
All Faculty Scholarship
In Markman v. Westview Instruments, Inc., the Supreme Court held that the interpretation of patent claims is a question of law to be determined by the court rather than a question of fact to be decided by the jury. The Court based its holding on the belief that judges are better suited than juries to address claim interpretation issues and that claim interpretation by the court would result in greater uniformity in the treatment of patents. The Markman decision, however, has confronted the district courts with a host of thorny questions, such as what evidence they may consider in their …