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Articles 1 - 3 of 3
Full-Text Articles in Law
Charitable Giving And Utilitarianism: Problems And Priorities, Miranda Perry Fleischer
Charitable Giving And Utilitarianism: Problems And Priorities, Miranda Perry Fleischer
Indiana Law Journal
Charitable giving is redistributive at heart. It is thus surprising that scholarship on the charitable tax subsidies focuses on the efficient and pluralistic production of public goods while largely ignoring distributive justice concerns. Existing scholarship and current law leave crucial questions unanswered: How should we prioritize among charities? Should subsidized groups be required to help the poor? Are criticisms that charities do too little to help the poor valid? This Article is part of a series that examines how each common theory of distributive justice would answer these questions.
More specifically, this Article explores utilitarianism and the charitable tax subsidies …
The Medical Device Excise Tax: An Unfair Burden, Elizabeth M. Bolka
The Medical Device Excise Tax: An Unfair Burden, Elizabeth M. Bolka
Indiana Law Journal
No abstract provided.
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Magnifying Deterrence By Prosecuting Professionals, Scott Schumacher
Indiana Law Journal
This Article examines the recent series of criminal prosecutions against tax professionals and offshore bankers. These criminal cases, brought against the largest Swiss bank (UBS), the oldest Swiss bank (Wegelin), one of the largest accounting firms in the world (KPMG), as well as numerous lawyers and accountants, represent a dramatic shift for the U.S. Department of Justice. After decades of tolerating abusive tax shelters and tax haven banks, the government changed its policy. However, rather than indicting the individuals and corporations who invested in tax shelters or hid money in offshore accounts, the Justice Department indicted the lawyers, accountants, and …