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Articles 1 - 6 of 6
Full-Text Articles in Law
From Equity To Adequacy: Evolving Legal Theories In School Finance Litigation: The Case Of Connecticut, Lesley A. Denardis
From Equity To Adequacy: Evolving Legal Theories In School Finance Litigation: The Case Of Connecticut, Lesley A. Denardis
Political Science & Global Affairs Faculty Publications
Since the landmark school finance decision Serrano v. Priest (1971) ruled that California’s reliance on the property tax to finance public schools violated equal protection provisions in state and federal constitutions, a wave of school finance litigation swept the United States. Connecticut followed with Horton v. Meskill (1977) and most recently with CCJEF v. Rell (2005). The Connecticut State Supreme Court has been a key actor in the policy making process concerning school finance reform in Connecticut. This study will trace the history of school finance litigation in Connecticut and the evolving legal theories used to undergird major court cases. …
Equity And Efficiency In Intellectual Property Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Equity And Efficiency In Intellectual Property Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
This article examines the federal income tax regime governing intellectual property using normative criteria in evaluating taxes: equity and efficiency. The article first evaluates the current intellectual property tax scheme in terms of horizontal equity, identifying differences in tax treatment of what appear to be similar intellectual property activities. It argues that disparate tax treatments between seemingly similar intellectual property owners signal that flaws may exist in the tax system. The article then assesses the efficiency of the intellectual property tax system, examining numerous tax subsidies for intellectual property and their effectiveness in promoting economic growth. It argues that many …
Corporate Law In The Shanghai People's Courts, 1992-2008: Judicial Autonomy In A Contemporary Authoritarian State, Nicholas C. Howson
Corporate Law In The Shanghai People's Courts, 1992-2008: Judicial Autonomy In A Contemporary Authoritarian State, Nicholas C. Howson
Articles
In late 2005 China adopted a largely rewritten Company Law that radically increased the role of courts. This study, based on a review of more than 1000 Company Law-related disputes reported between 1992 and 2008 and extensive interactions with PRC officials and sitting judges, evaluates how the Shanghai People's Court system has fared over 15 years in corporate law adjudication. Although the Shanghai People's Courts show generally increasing technical competence and even intimations of political independence, their path toward institutional autonomy is inconsistent. Through 2006, the Shanghai Court system demonstrated significantly increased autonomy. After 2006 and enactment of the new …
Judicial Independence And Company Law In The Shanghai People's Courts, 1992-2008, Nicholas C. Howson
Judicial Independence And Company Law In The Shanghai People's Courts, 1992-2008, Nicholas C. Howson
Book Chapters
This chapter draws on a detailed study of corporate law adjudication in Shanghai from 1992 to 2008. The purpose of the study was to better understand the demonstrated technical competence, institutional autonomy, and political independence of one court system in the People's Republic of China ("PRC") in a sector outside of the criminal law. The study consisted of a detailed examination and comparison of full-length corporate law opinions for more than 200 reported cases, a 2003 Shanghai High Court opinion on the 1994 Company Law (describing a decade of corporate case outcomes), a 2007 report on cases implementing the Company …
An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur
An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur
Publications
No abstract provided.
The Constructive Trust In Singapore: Five Persistent Puzzles, Hang Wu Tang
The Constructive Trust In Singapore: Five Persistent Puzzles, Hang Wu Tang
Research Collection Yong Pung How School Of Law
This paper investigates some persistent difficulties surrounding the constructive trust. The five persistent puzzles relating to the constructive trust that are considered in this paper are: the terminology puzzle, the institutional and remedial puzzle, the explanatory puzzle, the bankruptcy puzzle and the Torrens puzzle. It is the author’s thesis that these five enduring puzzles must be addressed and ultimately unravelled in order to ensure the coherent development of the law in this area.