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Full-Text Articles in Law
No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang
No Hope (Credits) For Louisiana Coffers, Glenn E. Coven, Michael B. Lang
Faculty Publications
No abstract provided.
Choice Of Small Business Tax Entity, John W. Lee
Choice Of Small Business Tax Entity, John W. Lee
Faculty Publications
This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …
A Populist Political Perspective Of The Business Tax Entities Universe: Hey The Stars Might Lie, But The Numbers Never Do, John W. Lee
Faculty Publications
No abstract provided.
Y2k And The Income Tax, Erik M. Jensen
Charitable Choice And The Critics, Carl H. Esbeck
Charitable Choice And The Critics, Carl H. Esbeck
Faculty Publications
First, the statute prohibits the government from discriminating with regard to religion when determining whether providers are eligible to deliver social services under these programs. Second, the statute imposes on government the duty not to intrude into the religious autonomy of faith-based providers. Third, the statute imposes on both government and participating FBOs the duty not to abridge certain rights of the ultimate beneficiaries of these programs. I will touch on these three principles below, and do so in reverse order.