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Articles 1 - 9 of 9
Full-Text Articles in Law
Taxation, William L.S. Rowe, Emily J.S. Winbigler
Taxation, William L.S. Rowe, Emily J.S. Winbigler
University of Richmond Law Review
This article reviews significant recent developments in the lawsaffecting Virginia state and local taxation. Each section coverslegislative activity, judicial decisions, and selected opinions fromthe Virginia Department of Taxation (the "Department") and the Virginia Attorney General over the past year.
Do Economic Downturns Dampen Patent Litigation?, Alan C. Marco, Shawn P. Miller, Ted M. Sichelman
Do Economic Downturns Dampen Patent Litigation?, Alan C. Marco, Shawn P. Miller, Ted M. Sichelman
Faculty Scholarship
Recent studies estimate that the economic impact of U.S. patent litigation may be as large as $80 billion per year and that the overall rate of U.S. patent litigation has been growing rapidly over the past twenty years. And yet, the relationship of the macroeconomy to patent litigation rates has never been studied in any rigorous fashion. This lacuna is notable given that there are two opposing theories among lawyers regarding the effect of economic downturns on patent litigation. One camp argues for a substitution theory, holding that patent litigation should increase in a downturn because potential plaintiffs have a …
Racial Credit Steering As A Discriminatory Credit Practice Under The Equal Credit Opportunity Act, Warren L. Dennis, Charles G. Field
Racial Credit Steering As A Discriminatory Credit Practice Under The Equal Credit Opportunity Act, Warren L. Dennis, Charles G. Field
Akron Law Review
This article will explore the possible application of the Equal Credit Opportunity Act with its multiple remedies and enforcement methods to racial credit steering practices as described above.
Businesses Are People Too? Anomalies In Widening The Ambits Of "Consumer" Under Consumer Credit Law, Francina Cantatore, Brenda Marshall
Businesses Are People Too? Anomalies In Widening The Ambits Of "Consumer" Under Consumer Credit Law, Francina Cantatore, Brenda Marshall
Brenda Marshall
This article examines the position of the small business as "consumer" under existing consumer protection legislation and the incongruities arising from this characterisation in the area of consumer credit regulation. While the inclusion of small businesses may be defensible under the Australian Consumer Law, it is contended that this is not the case in consumer credit regulation. It is arguable that such an inclusion impacts significantly on commercial dealings and could have a lasting effect on the availability of credit to small businesses. The effects of treating businesses as consumers in relation to consumer credit transactions are far-reaching, potentially affecting …
Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie H. Mcmahon
Should Divorce Be More Taxing?: Structuring Tax Reduction To Reduce Inequality, Stephanie H. Mcmahon
Indiana Journal of Law and Social Equality
Current law makes divorce a time for minimizing some couples’ taxes. The group who benefit from the reduction are unlikely to be those in greatest financial need following divorce. Existing divorce-related taxation focuses on shifting the tax burden between spouses, the implicit and explicit elections that enable this shifting, and the classification of who should be entitled to this tax reduction. This article argues that Congress should focus tax reduction on those with minimal resources following divorce to ensure an equitable distribution of the nation’s tax burden. This article proposes an alternative tax regime more consistent with mitigating inequality. Instead …
Buying Time In Spain: The Spanish Law Of Installment Sales, John M. Steadman
Buying Time In Spain: The Spanish Law Of Installment Sales, John M. Steadman
Georgia Journal of International & Comparative Law
No abstract provided.
The Export Trade Note: A New Instrument For International Trade, Eugene A. Ludwig, Michael J. Coursey
The Export Trade Note: A New Instrument For International Trade, Eugene A. Ludwig, Michael J. Coursey
Georgia Journal of International & Comparative Law
No abstract provided.
The Fine Print, Ramona L. Lampley
The Fine Print, Ramona L. Lampley
Faculty Articles
A recent study by the Consumer Financial Protection Bureau (“CFPB”), the federal agency tasked with “empowering consumers to take control over their economic lives,” found that more than 50 percent of the market for consumer credit cards had arbitration agreements, and almost 100 percent of storefront payday lending contracts require its customers to take their disputes to binding arbitration. The same study found that most consumers do not know their credit cards have a binding arbitration agreement and that it is not a primary concern for consumers in deciding which credit cards to obtain.
However, almost all arbitration agreements in …
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Transforming Federal And State Retirement Tax Deductions To Refundable Tax Credits, Teresa Ghilarducci, Ismael Cid-Martinez
Marquette Benefits and Social Welfare Law Review
The purpose of this Study is to calculate retirement account tax expenditures by states. States with income taxes that allow tax deferral of retirement account contributions and investment earnings lose nearly $20 billion in revenue. This Study uses a variety of data sources, including state reports from their executive agencies and known estimation techniques to calculate the amount of tax credits that a worker in each state would receive if the deferrals were converted to a refundable tax credit. The average credit under these estimation techniques and calculations would be $172.