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Articles 61 - 71 of 71
Full-Text Articles in Law
Sandbagging: Eagle Force Holdings & The Market’S Reaction, Griffith Kimball
Sandbagging: Eagle Force Holdings & The Market’S Reaction, Griffith Kimball
BYU Law Review
No abstract provided.
Taxing Parents: Welfarist Theories, Shannon Weeks Mccormack
Taxing Parents: Welfarist Theories, Shannon Weeks Mccormack
BYU Law Review
The Internal Revenue Code (the "Code") taxes parents inequitably. Couples with a sole earner are undertaxed compared to couples with dual earners and to single parents. Legal tax scholarship (including my own) has identified the many inequities that result from this sole-earner bias and have called for its elimination. But while these arguments have been sufficient for some, they do remain susceptible to the criticism that they are theoretically incomplete.
That critique might proceed as follows. Simply establishing that an inequity exists does not create a full argument for legal reform. After all, it might be argued, the Code plays …
Engineering The Modern Administrative State: Political Accommodation And Legal Strategy In The New Deal Era, Daniel B. Rodriguez, Barry R. Weingast
Engineering The Modern Administrative State: Political Accommodation And Legal Strategy In The New Deal Era, Daniel B. Rodriguez, Barry R. Weingast
BYU Law Review
Administrative constitutionalism in the United States has been characterized by tension and accommodation. The tension reflects the unsettled nature of our constitutional scheme, especially with regard to separation of powers, and also the concern with agency discretion and performance. Still and all, we have accommodated administrative constitutionalism in fundamental ways, through a constitutional jurisprudence that, in the main, accepts broad delegations of regulatory power to the bureaucracy and an administrative law that oversees agency actions under procedural and substantive guidelines. This was not always the case. In this Article , part one of a larger project, we revisit the critical …
Netflix And (Tax) Bill: Retail Sales Taxation Of Services, Grace Stephenson Nielsen
Netflix And (Tax) Bill: Retail Sales Taxation Of Services, Grace Stephenson Nielsen
BYU Law Review
No abstract provided.
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The Case For Empowering Quality Shareholders, Lawrence A. Cunningham
The Case For Empowering Quality Shareholders, Lawrence A. Cunningham
BYU Law Review
Anyone can buy stock in a public company, but not all shareholders are equally committed to a company’s long-term success. In an increasingly fragmented financial world, shareholders’ attitudes toward the companies in which they invest vary widely, from time horizon to conviction. Faced with indexers, short-term traders, and activists, it is more important than ever for businesses to ensure that their shareholders are dedicated to their missions. Today’s companies need "quality shareholders," as Warren Buffett called those who "load up and stick around," or buy large stakes and hold for long periods.
While scholars in recent years have extensively debated …
Utilitarian Triage In Disasters, Alyssa Nielsen
Disparate Impact Claims And Punitive Damages: Justified Abrogation Of State Sovereign Immunity, Brad Stewart
Disparate Impact Claims And Punitive Damages: Justified Abrogation Of State Sovereign Immunity, Brad Stewart
BYU Law Review
No abstract provided.