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Full-Text Articles in Law
The Easy Case Against Tax Simplification, Samuel A. Donaldson
The Easy Case Against Tax Simplification, Samuel A. Donaldson
Faculty Publications By Year
There is growing political momentum to simplify the Internal Revenue Code. While the federal tax laws should be no more complex than necessary, this Article demonstrates that tax complexity is not as bad as political rhetoric leads us to believe. The Article makes four arguments in support of this thesis. First, the forces comprising tax complexity are either inevitable or net beneficial, so calls for simplification are ultimately pointless. Second, the alleged harms of tax complexity are either unproven or overstated, so the need for simplification is questionable. Third, significant proposals for simplification are flawed because they either overcorrect for …
Market Based Approaches To Environmental Preservation: To Environmental Mitigation Fees And Beyond, James C. Nicholas, Julian C. Juergensmeyer
Market Based Approaches To Environmental Preservation: To Environmental Mitigation Fees And Beyond, James C. Nicholas, Julian C. Juergensmeyer
Faculty Publications By Year
Impact fees are widely accepted and utilized across the United States as a technique to generate revenue for capital infrastructure improvements necessitated by new development. This article looks at the origination of impact fees, their legal framework, the extension of the concept towards environmental protection, and an alternative economic approach in environmental protection, “market based regulation.” Based upon techniques utilized primarily in the arenas of wetlands and air quality regulation, a concept of utilizing economic incentives for broader environmental protection is explored. Considerations of the legal framework evolved through impacts fees are then applied to possible implementation aspects of the …