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Full-Text Articles in Law
Golden Rules For Transboundary Pollution, Thomas W. Merrill
Golden Rules For Transboundary Pollution, Thomas W. Merrill
Faculty Scholarship
Environmental law is becoming ever more centralized. In the United States, state and local pollution laws have been eclipsed by federal regulation. In the European Community, and to a lesser degree under the North American Free Trade Agreement (NAFTA), national controls have been supplemented by regional regulation. And the growing importance of treaties regulating particular aspects of the global environment has reinforced calls for more general regimes of international environmental regulation.
One inevitably given justification for this centralizing trend is that pollution is a transboundary phenomenon. Air and water pollution, and to a lesser extent groundwater contamination, can cross political …
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
The "Original Intent" Of U.S. International Taxation, Michael J. Graetz, Michael M. O'Hear
Faculty Scholarship
The Sixteenth Amendment took effect on February 25, 1913, permitting Congress to tax income "from whatever source derived," and on October 3rd of that year, Congress approved a tax on the net income of individuals and corporations. The United States regime for taxing international income took shape soon thereafter, during the decade 1919-1928. In the Revenue Act of 1918, the United States enacted, for the first time anywhere in the world, a credit against U.S. income for taxes paid by a U.S. citizen or resident to any foreign government on income earned outside the United States. The Revenue Act of …