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Articles 1 - 4 of 4
Full-Text Articles in Law and Economics
A Market For Tax Compliance, Walter E. Afield Iii
A Market For Tax Compliance, Walter E. Afield Iii
Walter E Afield III
It is becoming increasingly clear that, due to political realities and budgetary constraints, the IRS is going to have to attempt to enforce the tax laws by doing more with less. Current enforcement efforts have yielded a tax gap (i.e., the difference between the amount of taxes that should be paid and the amount that are collected) of roughly $450 billion annually. Faced with this task, one of the steps that the IRS has recently taken is to try to improve the quality in services performed by paid tax preparers, a group that historically has been subject to little IRS …
The Underutilized Foreign Investor, Griffin Weaver
The Underutilized Foreign Investor, Griffin Weaver
Griffin Weaver
For most states, if not all, the push for economic advancement is at the front of every administration’s agenda. This is especially true for developing countries in the Middle East whose standard of living and international power is largely tied to its economic condition. An important indicator, if not condition, of a state’s economic health is the level of foreign direct investment (FDI) received by the state. This inflow of money is essential for the growth and stability of a state’s economy. As one U.S. official once noted, the United States “need[s] a net inflow of capital of $3 billion …
A Negative Externality By Any Other Name: Using Emissions Caps As Models For Constraining Dead-Weight Costs Of Regulation, Scott A. Shepard
A Negative Externality By Any Other Name: Using Emissions Caps As Models For Constraining Dead-Weight Costs Of Regulation, Scott A. Shepard
Scott A. Shepard
Emissions caps work on a simple and compelling premise. Regulated entities, in the process of creating something desirable, like energy, create and expel some problematic by-product, such as carbon. They do this because they particularly reap a significant set of benefits (e.g., profits, market share, job security) from their efforts, while only diffusely and incidentally, along with the rest of society, suffering the harms caused by their emissions. These emissions, paid for primarily by the rest of society, are called negative externalities. Emissions-cap regimes are designed to make regulated entities more directly accountable for the costs of their emissions and …
Regulatory Takings: Survey Of A Constitutional Culture, James Valvo
Regulatory Takings: Survey Of A Constitutional Culture, James Valvo
James Valvo
Fifth Amendment property protections under the Takings Clause have grown increasingly contentious as governing entities have used regulations to limit what property owners can do with their land. This paper profiles regulatory takings jurisprudence from Pennsylvania Coal, to Penn Central, to Nollan and Dolan, and Tahoe-Sierra. The paper also examines conceptual constructs that have shaped the field’s evolution, including: the doctrine’s origin, the nuisance exception, the changed circumstances argument, unconstitutional conditions, temporary takings and the denominator problem.