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Articles 151 - 162 of 162
Full-Text Articles in Law and Economics
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
Articles
The current tax treatment of qualified pension and profit sharing plans has been criticized by commentators as an unfair and expensive tax expenditure. In this Article, Professor Zelinsky challenges this characterization and defends the current treatment of qualified plans on the ground that it is at least as attractive as its alternatives and superior to many of them. After evaluating the current treatment and the alternatives under the criteria of measurability, administrability, liquidity, equity, and simplicity, Professor Zelinsky concludes that the present treatment of qualified plans can be viewed as an acceptable part of a normative income tax.
Robert H. Bork's Civil Rights Record, Gary B. Born
Robert H. Bork's Civil Rights Record, Gary B. Born
Cardozo Law Review
No abstract provided.
Out-Of-State Attorney Fee Forfeiture, Lawrence A. Cunningham
Out-Of-State Attorney Fee Forfeiture, Lawrence A. Cunningham
Cardozo Law Review
No abstract provided.
Introduction, Elliott J. Weiss
On A Just Measure Of The Efficiency Of Law And Governmental Policies, John L. Hanks
On A Just Measure Of The Efficiency Of Law And Governmental Policies, John L. Hanks
Cardozo Law Review
No abstract provided.
Reforming The Efficiency Criterion: Comments On Some Recent Suggestions, David G. Carlson
Reforming The Efficiency Criterion: Comments On Some Recent Suggestions, David G. Carlson
Cardozo Law Review
No abstract provided.
Cost-Benefit Analysis And The Determination Of Legal Entitlements: A Reply To Professor Carlson, Richard S. Markovits
Cost-Benefit Analysis And The Determination Of Legal Entitlements: A Reply To Professor Carlson, Richard S. Markovits
Cardozo Law Review
No abstract provided.
Comments On Carlson's Comments, John L. Hanks
Comments On Carlson's Comments, John L. Hanks
Cardozo Law Review
No abstract provided.
Legal Semiotics, Susan W. Tiefenbrun
Legal Semiotics, Susan W. Tiefenbrun
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Cablespeech For Whom?, Mark S. Nadel
Cablespeech For Whom?, Mark S. Nadel
Cardozo Arts & Entertainment Law Journal
No abstract provided.
The Interpretation Of Contracts Governing Corporate Debt Relationships, William W. Bratton Jr.
The Interpretation Of Contracts Governing Corporate Debt Relationships, William W. Bratton Jr.
Cardozo Law Review
No abstract provided.
Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy
Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy
Cardozo Arts & Entertainment Law Journal
No abstract provided.