Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Charitable Activity (1)
- Coercion (1)
- Competition (1)
- Contracts (1)
- Criminal Law (1)
-
- Death (1)
- Disabling Choice (1)
- Disparate Treatment Law (1)
- Education (1)
- Employment Law (1)
- Environmental Law (1)
- Estate Tax (1)
- Estates (1)
- Executive Compensation (1)
- Federal Revenue (1)
- Financial Incentives (1)
- Gaming (1)
- Gross Income (1)
- Health Law (1)
- Incentive Architecture (1)
- Income Tax (1)
- Inheritance (1)
- Innovation (1)
- Intellectual Property (1)
- Legal Scholarship (1)
- Legislation (1)
- Legislative Interpretation (1)
- Money (1)
- Motivational Crowding-Out (1)
- Property (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Money That Costs Too Much: Regulating Financial Incentives, Kristen Underhill
Money That Costs Too Much: Regulating Financial Incentives, Kristen Underhill
Indiana Law Journal
Money may not corrupt. But should we worry if it corrodes? Legal scholars in a range of fields have expressed concern about “motivational crowding-out,” a process by which offering financial rewards for good behavior may undermine laudable social motivations, like professionalism or civic duty. Disquiet about the motivational impacts of incentives has now extended to health law, employment law, tax, torts, contracts, criminal law, property, and beyond. In some cases, the fear of crowding-out has inspired concrete opposition to innovative policies that marshal incentives to change individual behavior. But to date, our fears about crowding-out have been unfocused and amorphous; …
Afterlife Of The Death Tax, Samuel D. Brunson
Afterlife Of The Death Tax, Samuel D. Brunson
Indiana Law Journal
More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth.
This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of …