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Full-Text Articles in Law

The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson Apr 1998

The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson

University of Miami Law Review

No abstract provided.


A Critique Of The Proposed National Tobacco Resolution And A Suggested Alternative, Jon D. Hanson, Kyle D. Logue Jan 1998

A Critique Of The Proposed National Tobacco Resolution And A Suggested Alternative, Jon D. Hanson, Kyle D. Logue

Articles

The first criticism is that the proposed resolution would not require manufacturers and, in tum, consumers to pay anything approaching the true total costs of cigarettes, costs that we estimate to be at least $7 per pack, a number that is considerably higher than other estimates that have been reported in the media. Our estimate includes some, but not all, of the costs borne ultimately by smokers themselves, by smokers' insurers, and by individuals injured by second-hand smoke. It includes only future costs and excludes many of those. So, for example, the figure includes neither the health-care costs that have …


Paying For The Health Costs Of Smoking: Loss Shifting And Loss Bearers, Richard C. Ausness Jan 1998

Paying For The Health Costs Of Smoking: Loss Shifting And Loss Bearers, Richard C. Ausness

Law Faculty Scholarly Articles

Cigarette smoking is known to cause cancer, heart disease, and respiratory problems. These health costs are enormous, amounting to more than $50 billion per year. Although some of these costs are borne by smokers, many of them are externalized to nonsmokers. Recently, a number of states have sued tobacco companies in or- der to recover the costs of treating smoking-related diseases through their Medicaid programs. At the present time, the parties have agreed to a settlement that obligates the tobacco companies to pay billions of dollars to the states over the next twenty-five years. In other words, some of the …


Smokers' Compensation: Toward A Blueprint For Federal Regulation Of Cigarette Manufacturers, Jon D. Hanson, Kyle D. Logue, Michael S. Zamore Jan 1998

Smokers' Compensation: Toward A Blueprint For Federal Regulation Of Cigarette Manufacturers, Jon D. Hanson, Kyle D. Logue, Michael S. Zamore

Articles

Although nothing is certain in Washington, sweeping federal legislation in the cigarette area is more likely now than has ever been the case. Congress is currently considering several proposals for comprehensive federal regulation of the cigarette market, a market that has until now gone largely untouched by government intervention. Among those proposals, the one that has received the most attention, and the one that in fact motivated policy makers to look anew at the problems posed by cigarettes, is the proposed national tobacco resolution (the "Proposed Resolution"). The Proposed Resolution, which has been advanced by a coalition of state attorneys …


The Appellate Body And Harrowsmith Country Life, Sydney M. Cone Iii. Jan 1998

The Appellate Body And Harrowsmith Country Life, Sydney M. Cone Iii.

Articles & Chapters

No abstract provided.