Law Commons^™

Risk, Rents, And Regressivity: Why The United States Needs Both An Income Tax And A Vat, Reuven S. Avi-Yonah

Articles

In this article, Prof. Avi-Yonah argues that the legal academic debate about fundamental tax reform from 1974 onward has been skewed by the assumption that a consumption tax must replace the income tax. He addresses three of the major issue in recent writings on the income/consumption tax debate, and shows how none of the arguments in favor of the consumption tax are conclusive. Avi-Yonah also addresses the various consumption tax proposals that have been made and shows that they are all deficient in comparison with a VAT, as well as failing to achieve the goals of an income tax. Finally, …

Global Changes In Regulating Corporate Auditors: A Comparative Assessment, Richard Thompson Ainsworth

Faculty Scholarship

Auditor independence was a global concern of financial regulators in the 1990's. Some observers saw this in a positive light, a natural development. Adjusting auditor independence rules was a manifestation of global convergence in corporate governance structures. New rules, especially rules leaning toward a harmonized system were welcome.

There was a more sobering view. This view held that global regulators were less concerned with convergence than they were with a sense of impending disaster. Things had gone too far. Significant, maybe even radical change was needed. The independence of corporate auditors had eroded; trust had been fundamentally compromised in the …

The Quandary Of Serving Multiple Masters: An Institutional Exploratory Analysis Of Publishing In Business Law, Robert S. Rubin, John R. Olson, Laura Hartman, James A. Belohlav

ExpressO

Notwithstanding published articles on the nature and quality of research and scholarship in practically every other business discipline, to date there has been little systematic evaluation of relevant journals in the business law discipline. This deficiency is due, in part, to the fact that business law may still be described as a developing discipline. Thus, the focus of this article is on delineating the nature of research and scholarship within the business law discipline. Specifically, the publishing practices of business law faculty from academic institutions that were members of the Association to Advance Collegiate Schools of Business (AACSB International), the …

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits To Ps 8 Cultural Heritage, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redlinect Edits To Ps 5 Resettlement, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A.Durbin Et Al., Summary Of Cso Comments On Pol'y And Perf. Standards, Clean Copy, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edit To Ps 2- Labor And Working Conditions, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits, Ps 9 Social & Environmental Management System, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al., Summary Of Cso Comments On Policy & Ps With D. Hunter's Notes On Ps, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits To Ps 3 Pollution Prevention And Abatement, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits To Ps 8 Cultural Heritage, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits On Ifc's Ses Policy, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 18, 2004, A. Durbin Et Al, Cso Proposed Redline Edits To Ps 4 Community Health And Safety, Ifc

IFC E&S Performance Standards

No abstract provided.

Using Tort Law To Secure Patient Dignity, Robin Fretwell Wilson

Faculty Scholarship

The practice of using anesthetized patients to teach pelvic exams on female patients in university hospitals has been well documented for years. A 1992 study showed that 37 percent of U.S. and Canadian medical schools allowed students to use anesthetized women without their consent to learn how to perform pelvic exams. Anecdotal accounts in the U.S. confirm that men are not immune from such indignities. Although patients have been unable, thus, far to enforce their own interests and protect their dignity, the tort system may yet succeed in securing the right of patients to decide who touches their bodies and …

Dec. 17, 2004, Ifc Consultation Advisory No.3, Public Consultation Phase I To Remain Open, David Cowan

IFC E&S Performance Standards

No abstract provided.

The Social And Economic Costs Of Employee Misclassification In Construction [Massachusetts Report], Françoise Carré, Randall Wilson

Center for Social Policy Publications

With this study, a cross disciplinary team of the Center for Construction Policy Research has taken a first and significant step in documenting employee misclassification in the Massachusetts construction industry. This report documents the dimensions of misclassification and its implications for tax collection and worker compensation insurance.

Misclassification occurs when employers treat workers who would otherwise be waged or salaried employees as independent contractors (self employed). Or as one report commissioned by the U.S. Department of Labor put it, misclassification occurs “when workers (who should be) getting W-2 forms for income tax filing instead receive 1099- Miscellaneous Income forms.”

Summary Of Banks V. Sunrise Hospital, 120 Nev. Adv. Op. No. 89, Beth Rosenblum

Nevada Supreme Court Summaries

No abstract provided.

Defining Dicta, Michael Abramowicz, Maxwell Stearns

George Mason University School of Law Working Papers Series

In recent decades, legal scholars have devoted substantially greater attention to studying the origin and nature of stare decisis than to defining the distinction between holding and dicta. This appears counter-intuitive when one considers, first, that stare decisis applies only to holdings of announced precedents, and second, that beyond problematic and rudimentary intuitions, the legal system has failed to develop meaningful definitions of these terms. While lawyers, legal scholars, and jurists likely assume that they can identify dicta when they see it, a careful analysis that categorizes the range of judicial assertions in need of proper characterization reveals that defining …

Dec. 15. Cso Recommendations For Embedding Human Rights In Pss, Michael Bassett, Diana Bronson, Daniel Bradlow, Andrea Durbin, Steve Hertz, Petr Hlobl, David Hunter, Fergus Mackay, Anne Perrault, Jorge Daniel Taillant

IFC E&S Performance Standards

No abstract provided.

Dec. 15, 2004, A. Durbin, Et Al, Draft Cso Tracked Comments And Suggested Revisions To Ifc's August 12, 2004 Draft, Ifc

IFC E&S Performance Standards

No abstract provided.

Dec. 2004, Cso Proposals For Integrating Human Rights Into Pss, Michael Bassett, Diana Bronson, Daniel Bradlow, Andrea Durbin, Steve Hertz, Petr Hlobl, David Hunter, Fergus Mackay, Anne Perrault, Jorge Daniel Taillant

IFC E&S Performance Standards

No abstract provided.

Redevelopment Tools: Creating And Recreating Urban Centers, John R. Nolon, Jessica A. Bacher

Elisabeth Haub School of Law Faculty Publications

This article describes a number of the agencies, entities, and legal tools and techniques that are used today to redevelop or create urban centers of population and commerce.

Cityland – Vol. 1, No. 3, Center For New York City Law

CityLand - 2004

The December 2004 issue of CityLand covers major land use developments across New York City, including the approval of the Watchtower complex in DUMBO and the expansive Hudson Yards rezoning and redevelopment plan. It features updates on senior housing in Queens, rezonings in Clinton and Midtown South, and the creation of a new Business Improvement District near Yankee Stadium. Landmark decisions include the approval of a modern residential building in the Flatiron District, a new hotel in Tribeca backed by Robert De Niro, and the redesign of the Brooklyn Public Library plaza. The issue also includes court rulings on community …

The Best Interest Standard: How Broad Judicial Discretion And Influences Of Social And Political Suggestion Have Led To An Abandonment Of The Rule’S Primary Purpose In Child Custody Decisions, Lakeisha J. Johnson

ExpressO

The vital questions in child custody disputes all concern that which is in the best interest of the child. Historically, interpretations of the “best interest” standard have been founded upon presumptions steeped in the notion of natural rights and duties based largely upon a mix of scientific and subjective conclusions regarding gender-based parenting roles and the need to sustain them. My research demonstrates that, as courts attempt to avoid the decisions of the past and submit to the societal will of the present, the modern application of the “best interest of the child” standard has led unexpectedly to an abandonment …

Conceptualizing Blakely, Douglas A. Berman

The Ohio State University Moritz College of Law Working Paper Series

The Supreme Court’s decision in Blakely v. Washington has generated impassioned judicial and academic criticisms, perhaps because the “earthquake” ruling seems to announce a destructive rule in search of a sound principle. Read broadly, the jury trial rule articulated in Blakely might be thought to cast constitutional doubt on any and all judicial fact-finding at sentencing. Yet judicial fact-finding at sentencing has a long history, and such fact-finding has been an integral component of modern sentencing reforms and seems critical to the operation of guideline sentencing. The caustic reaction to Blakely reflects the fact that the decision has sowed confusion …

Neutrality Agreements And Card Check Recognition: Prospects For Changing Paradigms, James J. Brudney

The Ohio State University Moritz College of Law Working Paper Series

This article is the first comprehensive treatment of neutrality agreements, which are themselves the most important development in Labor Law for decades. The labor movement's new approach to organizing displaces NLRB-supervised elections with negotiated agreements that provide (i) for employers to remain neutral during an upcoming union campaign, and (ii), in most instances, for employees to decide if they want to be represented through signing authorization cards rather than through a secret ballot election. The article demonstrates the substantial, perhaps predominant, role played by this new contractually-based approach over the past 5-10 years; it also explains why so many employers …

Dec. 13, 2004, D. Clark, International Accountability Project-Comments, D. Clark

IFC E&S Performance Standards

No abstract provided.

Vol. 27, No. 15 (December 13, 2004)

Indiana Law Annotated

No abstract provided.

Legality Principle Of Crimes And Punishments In Iranian Legal System, Seyed Doraid Mousavi Mojab

ExpressO

The Principle of legality of crimes and punishments (nullum crimen, nulla poena sine lege) refers to the fact that an act is not considered a crime and deserves no punishment, unless the Legislator determines and announces the criminal title and its penalty before.

The legality principle protects individual security by ensuring basic individual libertties against the arbitrary and unwarranted intrusion of the state. Thus, the criminal judge can’t call the individuals’ acts crime and assign punishments for them or exert punishments that are not prescribed by the Legislator without any letter of law. If an act is morally rebutted or …

Gila River Indian Community Water Rights Settlement Act Of 2004, United States 108th Congress

Native American Water Rights Settlement Project

Federal legislation: Gila River Indian Community Water Rights Settlement of 2004 as Title II found in the Arizona Water Settlement Act of 2004. Title I reallocates 28,200 acre-feet of CAP agricultural priority water; amends the Colorado River Basin Project Act re Lower Colorado River Basin Development Fund making $53M available for the Gila River Indian Community Water OM&R Trust Fund. Title II ratifies the Gila River Indian Community Water Rights Settlement of Feb. 4, 2003. The Secretary will comply with National Environmental Policy Act in executing the Agreement and Reclamation is the lead agency for compliance. The DOI Secretary shall …