Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Taxation (2)
- Antitrust law and trade regulation (1)
- Deference (1)
- Earnings-stripping (1)
- Emergency (1)
-
- Federalism (1)
- Financial services (1)
- Fiscal policy (1)
- Historical development of tax systems (1)
- History of taxation (1)
- Insurance (1)
- Insurance law (1)
- International taxation (1)
- Legal history (1)
- Legislation and the legislative process (1)
- Optional federal charter (1)
- Regulation (1)
- Regulation and Business Law (1)
- Securities regulation (1)
- Sourcing (1)
- Supreme Court (1)
- Supreme Court bias (1)
- Tax competition (1)
- Tax policy (1)
- War (1)
- Wartime economics (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
A Single-License Approach To Regulating Insurance, Henry N. Butler, Larry E. Ribstein
A Single-License Approach To Regulating Insurance, Henry N. Butler, Larry E. Ribstein
Faculty Working Papers
State regulation of insurance companies has been criticized for many years because of the burden imposed on insurers by having to comply with the laws of many jurisdictions. These higher costs are passed on to consumers. The problems with the current regulatory structure are prompting calls for increased federal regulation of insurance. However, all proposals to federalize insurance regulation create opportunities for abuse at the hands of the federal government and fail to utilize the benefits of a federal system. This article shows how many of the problems of the current system can be addressed without resorting to a large …
If Major Wars Affect (Judicial) Fiscal Policy, How & Why?, Nancy Staudt
If Major Wars Affect (Judicial) Fiscal Policy, How & Why?, Nancy Staudt
Faculty Working Papers
This paper seeks to identify and explain the effects of major wars on U.S. Supreme Court decision-making in the context of taxation. At first cut, one might ask why we should even expect to observe a correlation between military activities and judicial fiscal policy. After all, the justices have no authority whatsoever to adopt funding laws intended to relieve the budgetary pressures that tend to emerge in times international crisis. The Court, however, is able to contribute to the wartime revenueraising efforts indirectly by adopting a pro-government stance in the cases it decides in wartime periods. As the probability of …
The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom
The Quest To Tax Interest Income: Stages In The Development Of International Taxation, Ilan Benshalom
Faculty Working Papers
The Article offers a new perspective on the way international income tax has developed from its nascency, 85 years ago, to the present day. Its main claim is that, due to the lack of a clear normative tax agenda, trade considerations unduly eroded the income tax base. Such trade considerations highlight the importance of reducing tax obstacles on trade and investment to liberalize and integrate international markets. These considerations penetrated international income tax discourse during the Cold War period, when liberalizing trade was part of a broader western agenda to establish dominance through the liberalization of international markets. The Article …