Law Commons^™

The Zen Of Corporate Capital Structure Neutrality, Herwig J. Schlunk

Michigan Law Review

It is well understood that corporate capital structure affects tax collections. Most basically, corporate interest expense is deductible. With each interest accrual, the corporate tax base shrinks. Thus, there is a broad range of circumstances in which corporate managers are encouraged by the Internal Revenue Code (the "Code") to load their corporate capital structures with debt. But there is little support for the proposition that Conpress desires corporations to adopt such debt-laden capital structures. Indeed, much tax legislation suggests congressional displeasure with the achievable degree of corporate self- integration. On the other hand, corporate equity has its charms: shareholders are …

Fostering Equity And Diversity In The Nova Scotia Legal Profession, Douglas G. Ruck, Craig M. Garson, Robert G. Mackeigan, Carol A. Aylward, Innis Christie, Cora States, Candy Palmater, Douglas Keefe, Margaret Macdonald, Burnley A. (Rocky) Jones, Heidi Marshall, Heather Mcneill, Kelvin Gilpin, Judith Ferguson

Innis Christie Collection

The Province of Nova Scotia has, for many years, attempted, through a variety of means, to address issues of diversity and affirmative action. However, despite the lessons of history there are still those who question the need for programs and policies that promote, encourage and enforce equality. Even though significant advances have been made on many fronts Nova Scotia continues to struggle with issues of inequality. As with many problems faced by society acknowledging the existence of the problem is the first step towards developing solutions.

Agenda: Water And Growth In The West, University Of Colorado Boulder. Natural Resources Law Center, The William And Flora Hewlett Foundation

Water and Growth in the West (Summer Conference, June 7-9)

1 v. (various pagings) : ill., maps ; 29 cm. + 1 CD-ROM (4 3/4 in.) + supplement (207 p. ; 29 x 24 cm.)

"Conference co-sponsor The William and Flora Hewlett Foundation."

Conference moderators included University of Colorado School of Law professors Gary C. Bryner, James N. Corbridge, Jr., David H. Getches, Douglas S. Kenney, Kathryn M. Mutz, Peter D. Nichols and Charles F. Wilkinson.

Accompanied by: CD-ROM (4 3/4 in.) and supplement (xiv, 140, [49] p.)

Includes bibliographical references

The event will cover a breadth of issues, including demographics and water-use trends, improved planning and efficient use, implementation …

The Road To Subprime Hel Was Paved With Good Congressional Intentions: Usury Deregulation And The Subprime Home Equity Market, Cathy Lesser Mansfield

South Carolina Law Review

No abstract provided.

It's A Wonderful Life Insurance Policy: Determining The Correct Theory To Tax The Employee In Employer-Pay-All Equity Split-Dollar Life Insurance Arrangements, I Jay Katz

Irwin J Katz

A look at the taxation of split-dollar life insurance at the height of its popularity.

The Rich Have More Money, George J. Annas

Faculty Scholarship

Review of Ethics, Equity and Health for All, by Z. Bankowski, J. H. Bryant, and J. Gallagher, eds. (Geneva: CIOMS, 1997)

The Bank Manager Always Rings Twice: Stereotyping In Equity After Garcia, Richard Haigh, Samantha Hepburn

Articles & Book Chapters

Stereotyping is an inevitable part of human interaction. Everyone is judged, to some extent, according to individual perception, with reference to such factors as physical appearance, social position, marital status, language facility and ethnicity. It is not possible to eradicate stereotyping because it is a natural, automatic - sometimes instinctive - human response. In a legal context, however, there is a need for some mechanisms to control the degree to which stereotyping influences judicial decision-making so as to ensure that justice is administered in as neutral and impartial a manner as possible. Whether it be in the determination of facts …