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Full-Text Articles in Law
Designing A Hybrid Income-Consumption Tax, Michael S. Knoll
Designing A Hybrid Income-Consumption Tax, Michael S. Knoll
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No abstract provided.
Paying Back Your Country Through Income-Contingent Student Loans, Evelyn Brody
Paying Back Your Country Through Income-Contingent Student Loans, Evelyn Brody
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This article uses the case of paying for a college education to study broad issues of equity, both between families and between generations. As a normative matter, I argue that we should subsidize the education of those who are disadvantaged, but that is because a college education generally 'pays off,' society as a whole should not subsidize most students. Rather, the government can serve the valuable function of simply ensuring that students have access to sufficient loans to finance their education. Congress recently enacted President Clinton's proposal to convert the federal role from a guarantor of student loans to a …
A Theorem For Compensation Deferral: Doubling Your Blessings By Taking Your Rabbi Abroad, Henry Ordower
A Theorem For Compensation Deferral: Doubling Your Blessings By Taking Your Rabbi Abroad, Henry Ordower
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Develops a mathematical methodology for determining whether or not to defer compensation income. Identifies special planning opportunities for United States employees of non-U.S. employers.