Law Commons^™

The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.

Sagit Leviner Dr.

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …

The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos

Michael Diathesopoulos

The paper examines the characteristics of some common alternative forms of dispute settlement and their key differences from arbitration regarding their nature and scope. Its purpose is to explore each mechanism's suitability for specific types of disputes.

Something Is Better Than Nothing Enhancing The Protection Of Indian Migrant Workers Through Bilateral Agreements And Memoranda Of Understanding, Piyasiri Wickramasekara

PIYASIRI WICKRAMASEKARA

India’s has had an impressive record recently in negotiating bilateral Memoranda of Understanding (MOUs) and Memoranda of Agreement (MOAs) on emigration of Indian workers, and social security agreements for Indian workers with a number of destination countries. The study undertakes a review of MOUs and MOAs on migration of Indian workers entered into by the Government of India with destination countries in the Gulf Cooperation Council (GCC) states, Jordan and Malaysia. The findings however, have broader relevance in the context of similar MOUs by other Asian origin countries.

The study fails to find any concrete evidence that the MOUs and …

Mixed Immigration Status Households In The Context Of Arizona’S Anti-Immigrant Policies, Anna O. Oleary, Azucena Sanchez

Anna Ochoa OLeary

Although the seeds of legislated restrictions for immigrants can be traced to 1986 with California’s unsuccessful Prop 187, more recent trends epitomized by Arizona’s proposed Senate Bill 1070, signed by that state’s governor in April, 2010, have renewed concerns about the effects that such measures will have on the life and livelihood of communities that include immigrants present in the country without official authorization (“undocumented immigrants”). In this paper we use some of the results of a binational study of reproductive health care strategies to show how emerging anti-immigrant policies neglect how such policies impact mixed immigration status households, a …

Factores Que Determinan La Participación De Las Mujeres Inmigrantes En Actividades Por Cuenta Propia. Una Revisión Bibliográfica, Erika C. Montoya, Blas Valenzuela, Anna O. Oleary

Anna Ochoa OLeary

En este trabajo analizamos perspectivas teóricas que no ayudan a entender la participación de las mujeres inmigrantes en la creación de autoempleo, con el fin de lograr dos objetivos: primero, determinar los factores que llevan a las mujeres inmigrantes indocumentadas a convertirse en trabajadoras por cuenta propia, y Segundo, puntualizar las condiciones específicas de género que coadyuvan a enfocarse en estas actividades.

Reducing The Drug War's Damage To Government Budgets, David B. Kopel, Trevor Burrus

David B Kopel

This Article examines ways that governments can mitigate the economic damage caused by the drug war. Part I details four specific legal reforms enacted in Colorado, which aim to reduce the problems of over-criminalization: Requiring a fiscal note for the creation of new statutory crimes; reducing drug possession from a felony to a misdemeanor; narrowing the scope of 'three strikes' laws, and; adjusting old sentences in light of new laws.

Part II explores the fiscal benefits of ending prohibition, such as reduced law enforcement costs and substantially increased tax revenues.

Part III analyzes the conflict between congressionally-imposed prohibition, and state …

How The British Gun Control Program Precipitated The American Revolution, David B. Kopel

David B Kopel

Abstract: This Article chronologically reviews the British gun control which precipitated the American Revolution: the 1774 import ban on firearms and gun powder; the 1774-75 confiscations of firearms and gun powder, from individuals and from local governments; and the use of violence to effectuate the confiscations. It was these events which changed a situation of rising political tension into a shooting war. Each of these British abuses provides insights into the scope of the modern Second Amendment.

From the events of 1774-75, we can discern that import restrictions or bans on firearms or ammunition are constitutionally suspect — at least …

Is An International Treaty Needed To Fight Corruption And The Narco-Insurgency In Mexico?, Stuart S. Yeh

Stuart S Yeh

Mexican government corruption prevents effective law enforcement against drug traffickers and the violence associated with drug trafficking. This article reviews the nature and scope of government corruption, including a first-hand account by a Mexican state police commander, then suggests how and why an international treaty establishing United Nation (UN) inspectors who are empowered to investigate corruption at all levels of government could be effective in deterring corruption and restoring the rule of law in the U.S.–Mexico border region. The article suggests that the Rome Statute provides a model for establishing this type of treaty and a precedent for all of …