Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Tax Law (5)
- Law and Economics (4)
- Administrative Law (3)
- Agency (3)
- Banking and Finance Law (3)
-
- Comparative and Foreign Law (3)
- International Law (3)
- Legislation (3)
- State and Local Government Law (3)
- Accounting Law (2)
- Business Organizations Law (2)
- Property Law and Real Estate (2)
- Economics (1)
- Estates and Trusts (1)
- International Trade Law (1)
- Juvenile Law (1)
- Law and Society (1)
- Social Welfare Law (1)
- Social and Behavioral Sciences (1)
- Taxation-Federal (1)
- Taxation-Federal Estate and Gift (1)
- Taxation-Transnational (1)
- Publication
- Publication Type
Articles 1 - 9 of 9
Full-Text Articles in Law
Private And Public Construction In Modern China, Gregory M. Stein
Private And Public Construction In Modern China, Gregory M. Stein
San Diego International Law Journal
During the past three decades, real estate development in China has proceeded at an astonishing pace, with much development occurring before China's 2007 adoption of its first modern law of property. Investors thus spent hundreds of billions of dollars in the real estate market of a nation that, during most of this period, had not formal property law. How can a huge nation modernize so rapidly and dramatically when its legal system furnishes such uncertainty? And how can this happen in a nation that still purports to subscribe to socialist ideology? I set out to answer these questions by interviewing …
The Proliferation Of Global Reits And The Cross-Borderization Of The Asian Market, Julius L. Sokol
The Proliferation Of Global Reits And The Cross-Borderization Of The Asian Market, Julius L. Sokol
San Diego International Law Journal
After a brief discussion on the history of REITs, this Article goes on to analyze their importance and role within the global and Asian economy. Next, the underlying motivations for legal amendments to the REIT structures are discussed, as well as the socio-economic benefits associated with coordinating liberal REIT legislation throughout Asia. Subsequently, this article analyzes the various regulatory aspects of the regimes in Japan, Singapore, Hong Kong, South Korea, Thailand and Malaysia. In exploring their shortcomings, comparisons are made to the highly successful United States REIT structure. Given the history of our nation's regime, it goes without saying that …
Criteria Of International Tax Policy, Herbert I. Lazerow
Criteria Of International Tax Policy, Herbert I. Lazerow
University of San Diego Law and Economics Research Paper Series
Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This paper asks whether those criteria are useful in the general field of international income tax. I conclude that Adequacy, Practicality, Equity, and Free Market Compatibility are important internationally, as is a new criterion, Balance-of-payments Enhancement, while the criteria of Reduced Economic Inequality, Stability and Political Order do not figure prominently in international tax.
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
University of San Diego Law and Economics Research Paper Series
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.
Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder
University of San Diego Law and Economics Research Paper Series
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith
San Diego International Law Journal
On August 30, 2002, the final decision was released in the case of United States-Tax Treatment for "Foreign Sales Corporations". The World Trade Organization arbitration panel report authorizes the European Communities to levy $4.043 billion in annual trade sanctions against imports from the United States because of a provision in the U.S. tax code. "The FSC Repeal and Extraterritorial Income Exclusion Act of 2000", the most recent of 40 years worth of half-hearted attempts by the United States to comply with world trading body regulations, is the current offender. According to the arbitration panel, the act subsidizes foreign sales by …
General Legislation, S. Barrow, A. Strassburg
General Legislation, S. Barrow, A. Strassburg
California Regulatory Law Reporter
No abstract provided.
General Legislation, S. Barrow
General Legislation, S. Barrow
California Regulatory Law Reporter
No abstract provided.
General Legislation, R. Nichols
General Legislation, R. Nichols
California Regulatory Law Reporter
No abstract provided.