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Full-Text Articles in Law

Implementasi Peraturan Daerah Dalam Otonomi Daerah Menjadi Salah Satu Parameter Good Governance, Ananda Rayhana Putri Dec 2022

Implementasi Peraturan Daerah Dalam Otonomi Daerah Menjadi Salah Satu Parameter Good Governance, Ananda Rayhana Putri

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Regional Regulation as one of the regional legal products is something inherent with the Regional Autonomy system. This is a consequence of the regional autonomy system itself which is based on independence and is not a form of freedom of an independent government unit. Independence itself means that the Region has the right to regulate and manage the domestic affairs of its own government. The authority to regulate here means that the region has the right to make legal decisions in the form of laws and regulations. In forming a region it is not easy because it requires sufficient knowledge …


Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender Apr 2021

Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender

Northwestern Journal of Law & Social Policy

The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important …


Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law Sep 2017

Open Source: The Enewsletter Of Rwu Law 09-22-2017, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.


The Troubling Problem Of Income Inequality: A Few Thoughts, James F. Freeley Feb 2016

The Troubling Problem Of Income Inequality: A Few Thoughts, James F. Freeley

University of Massachusetts Law Review

Income inequality has become an important public policy issue in the United States. This Essay examines the issue in a political, economic, and legal context. It argues that the only policy responses that will work to address the underlying trends are ones that put a priority upon hiring people at a living wage and encouraging entrepreneurship and growth at all levels of the economy.


The Economics Of The Political Parties: A Comparison Of Economic Performance Under Conservatives And Liberals, Austin Fischer Jan 2016

The Economics Of The Political Parties: A Comparison Of Economic Performance Under Conservatives And Liberals, Austin Fischer

Honors Program Projects

A topic that has long been a subject of debate is which party in America’s two-party political system has better economic policies. Democrats tout strong economic records, boasting of their tried and true Keynesian principles. Republicans point to the accomplishments of recent presidents in combating recessions with supply-side ideals. This project attempts to look at the actual performance of the economy under Republican and Democratic presidents since 1950, and come to an unbiased conclusion on whose policies really do work better.

This project looks at GDP growth, inflation, unemployment, disposable income, and budget deficits to determine which party’s policies help …


The Waters Are Rising! Why Isn't My Tax Basis Sinking? Why Coastal Land Should Be A Depreciable Asset In Light Of Global Warming And The Rise In Sea Level, Jason P. Oppenheim Mar 2014

The Waters Are Rising! Why Isn't My Tax Basis Sinking? Why Coastal Land Should Be A Depreciable Asset In Light Of Global Warming And The Rise In Sea Level, Jason P. Oppenheim

University of Massachusetts Law Review

Depreciation deductions are the Internal Revenue Code's method of allowing taxpayers to take deductions on long-term investments. Unlike normal deductions, depreciation requires the taxpayer to apportion the expense over the life of the asset. While most assets used for the production of income may be depreciated, the Internal Revenue Service and courts have never allowed land to be depreciated. The treatment of land as a non-depreciable asset is deeply rooted in the idea that it does not have a useful life -- it lasts forever. However, global temperature has risen rapidly over the past fifty years and is expected to …


Taxation, Craig D. Bell Nov 2013

Taxation, Craig D. Bell

University of Richmond Law Review

The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that will most likely impact those practitioners. This article does not, however, discuss many of the numerous technical legislative changes to title 58.1 of the Virginia Code, which covers taxation.


Why Every State Should Have An Income Tax (And A Retail Sales Tax, Too), Herwig J. Schlunk Jan 2009

Why Every State Should Have An Income Tax (And A Retail Sales Tax, Too), Herwig J. Schlunk

Vanderbilt Law School Faculty Publications

Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oregon) collects income taxes but no retail sales taxes; most states collect both. This paper examines the decision of a state to collect retail sales taxes, income taxes, or both in light of the state's spending policy and the ability of at least some of the state's residents to strategically migrate to another state (to take advantage of a more favorable mix of taxes and benefits). It concludes that states that rely solely (or even primarily) on either a retail sales tax or an …


Return Of The Poll Tax: How The Internet Threatens 200 Years Of Progress Toward Equality, Max Oppenheimer Jan 2009

Return Of The Poll Tax: How The Internet Threatens 200 Years Of Progress Toward Equality, Max Oppenheimer

All Faculty Scholarship

No abstract provided.


Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center Jan 2004

Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm


Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center Jan 2004

Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

41 p. ; 28 cm


Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center Jan 2004

Private Lands Conservation In The Federated States Of Micronesia, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

74 p. ; 28 cm


Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall Jan 2000

Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall

Seattle University Law Review

This Note engages in three areas of analysis. Part II reviews the case of Telford v. Thurston County Board of Commissioner, which, for the first time in Washington State, confronted the issue of whether associations of state officials or agencies are the equivalent of agencies for purposes of the state Public Disclosure Act. Part III examines the broader implications of Telford: (1) whether the principles in Telford should be applied to other state safeguards and restrictions on government agencies, such as the state Open Public Meetings Act, (2) whether the constitutional requirement of one-person-one-vote should be applied to associations of …


New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz Jan 1990

New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz

Touro Law Review

No abstract provided.


Recent Decisions, Various Editors Jan 1960

Recent Decisions, Various Editors

Villanova Law Review

No abstract provided.


Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr. Jan 1959

Church And State - Taxation Of Religious Organizations - Benefits Granted By Federal And State Governments, Herbert H. Brown, Joseph J. Mahon Jr.

Villanova Law Review

No abstract provided.