Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Legal history (2)
- Acknowledgment (1)
- Adolf Berle (1)
- Corporate governance reform (1)
- Corporate responsibility (1)
-
- Corporate social accounting (1)
- Corporate social responsibility movement (1)
- Environmental movement (1)
- Gardiner Means (1)
- Genocide (1)
- Good governance movement (1)
- Green movement (1)
- History (1)
- Holocaust (1)
- Judicial decisionmaking (1)
- Justice (1)
- Legislation (1)
- Litigation (1)
- Recognition (1)
- Reparations (1)
- Social responsibility (1)
- States (1)
- Statutes of limitation (1)
- Symbolism (1)
- Tax law (1)
- Taxation (1)
- The Modern Corporation and Private Property (1)
- Treaties (1)
- World War II (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
Competing Frameworks For Assessing Contemporary Holocaust-Era Claims, Vivian Grosswald Curran
Competing Frameworks For Assessing Contemporary Holocaust-Era Claims, Vivian Grosswald Curran
Articles
There are many angles from which to perceive the contemporary holocaust-era claims. In 1997, Time magazine quoted Elie Wiesel as saying that, [i]f all the money in all the Swiss banks were turned over, it would not bring back the life of one Jewish child. But the money is a symbol. It is part of the story. If you suppress any part of the story, it comes back later, with force and violence.
Wiesel touches on two perspectives: first, what has been described as litigating the holocaust, with all that that implies about the law's questionable capacity to adjudicate issues …
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti
Articles
During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.
Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.
Given this background, the essay calls on commentators to cease pleading with …
Corporate Governance Reform And The 'New' Corporate Social Responsibility, Douglas M. Branson
Corporate Governance Reform And The 'New' Corporate Social Responsibility, Douglas M. Branson
Articles
The history of corporate governance "reform" begins with Adolf Berle and Gardiner Means's "The Modern Corporation and Private Property," first published in 1932. That book posited the "separation of ownership from control," discussed in the first section of this essay.
The subsequent history of corporate governance reform has been the postulation, by academics and others, of solutions to problems posed by the separation of ownership from control.
One subset of proposed reforms, those of the 1970s, formed the "corporate social responsibility movement." During that era, reformers urged governmental intervention which, as a matter of general corporate law, would expand corporate …