Law and Economics Commons^™

Protecting The Public Fisc: Fighting Accrual Abuse With Section 446 Discretion, Karl S. Coplan

Elisabeth Haub School of Law Faculty Publications

This Note suggests an approach under the current Code and current legal doctrine that would enable the Commissioner to disallow accrual accounting when manipulated to avoid taxation. At the outset, the Note defines and illustrates tax avoidance through accounting manipulation. The Note then considers within the framework of judicial review of agency action the source and nature of the Commissioner's discretion to reject accounting methods. This analysis demonstrates the validity of the Commissioner's action whenever it is based on legally relevant factors. The Note then develops the emerging content of the “clearly reflect income” language as the source of the …

Title V Of The 2nd Lome Convention Between Eec And Acp States: A Critical Assessment Of The Industrial Cooperation As It Relates To Africa, Ndiva Kofele-Kale

Northwestern Journal of International Law & Business

On October 31, 1979, representatives from fifty-eight African-Caribbean-Pacific (ACP) and nine European Economic Community (EEC) States signed the second Lome Convetion. This agreement will govern the technical, commercial, and financial relations between the two groups of countries from March 1, 1980 through February 28, 1985. Lome II is the fifth in a series of conventions concluded between the EEC countries and the developing nations of Africa, the Caribbean, and the Pacific. Like its predecessors, Lome II was designed to "establish a model for relations between developed and developing states," and lay the foundation for a "New International Economic Order." Toward …

The Justice Of Economics: An Analysis Of Wealth Maximization As A Normative Goal (Review Essay), Richard L. Schmalbeck

Faculty Scholarship

Reviewing, R. Posner,The Economics of Justice (1981).

The Coase Theorem And The Psychology Of Common-Law Thought, Donald H. Gjerdingen

Articles by Maurer Faculty

The Coase Theorem is a simple proposition-in the absence of transaction costs, a Pareto optimal result will occur regardless of the initial placement of legal liability. Despite this apparent simplicity, however, Coase's economic parable has provoked intense debate in the legal community. Why does the theorem grate on the hardened intuitions of so many lawyers? The thesis of this Article is that a connection exists between the adoption or rejection of a given school of legal thought and the use of certain psychological constructs. Specifically, this Article argues that the constructs underlying the Coase Theorem are incompatible with those underlying …

Applying Strict Liability To Professionals: Economic And Legal Analysis, Frank J. Vandall

Indiana Law Journal

No abstract provided.

United States International Competitiveness And Trade Policies For The 1980s, Dan Quayle

Northwestern Journal of International Law & Business

A new wave of protectionism is upon us and its undertow, if not the wave itself, constitutes a serious threat to the Western alliance. This "neo-protectionism" differs from familiar past practices relying heavily on higher tariffs; it is more often charactierized by the use of more subtle ploys such as dumping, subsidization, and the erection of difficult marketing requirements for foreign traders.

The Future Of Economics In Legal Education: Limits And Constraints, Robert S. Summers

Cornell Law Faculty Publications

No abstract provided.

Property, E. F. Roberts

Cornell Law Faculty Publications

No abstract provided.

Federal Income Taxation Of Fine Art, Jeffrey C. Mccarthy

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Mobility Factors In Antitrust Cases: Assessing Market Power In Light Of Conditions Affecting Entry And Fringe Expansion, William H. Wentz

Michigan Law Review

To assist courts and litigants in developing and utilizing information on mobility factors in a meaningful manner, I have attempted in this Article to outline a basic approach for analyzing the competitive and efficiency significance of mobility factors in a litigative context. In Part I, I lay the necessary foundation: discussing the importance of mobility factors in accepted economic theory, explaining the sources of the current confusion and controversy about "entry barriers" and deriving from the debate areas of fundamental agreement among economists. Building on this common ground, I develop in Part II a basic approach to consideration of mobility …

The Sale, Lease Or Exchange Of Indian Water Rights For Energy Development, Thomas W. Fredericks

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

34 pages.

Contains references.

Weather Resources Management And Interbasin Transfer Law [Outline], Ray Jay Davis

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

21 pages (includes illustrations).

Water Problems & Issues Affecting United States-Mexico Relations: Policy Options & Alternatives, Albert E. Utton

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

42 pages.

Contains 6 pages of endnotes.

The California State Water Project, Jerry Meral

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

27 pages.

A Case Study: The Yellowstone River, Donald Mcintyre

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

106 pages (includes maps).

Contains 15 appendices.

A Case Study Of The Windy Gap Project [Outline], John M. Sayre

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

7 pages.

The Metropolitan Water District Of Southern California [Outline], Carl Boronkay

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

4 pages.

New York City’S Battles For Imported Water, J. Kevin Healy

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

16 pages (includes illustrations and maps).

The Central Arizona Project, Jon Kyl

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

38 pages (includes illustrations).

Contains footnotes.

Contains 9 attachments.

Water Development For Coal Pipelines: The Etsi Story, Wesley M. Witten

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

8 pages (includes 1 map).

Constitutional Restraints On Protecting State Interests In Water Rights, Charles E. Corker

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

33 pages.

Contains references.

El Paso/New Mexico Controversy [Outline], John P. Frank

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

3 pages.

The Sporhase Case, Dennis Montgomery

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

35 pages.

Contains references.

Contains 5 appendices.

A Downstream Perspective On South Dakota’S Purported Sale Of Water To Etsi, Norman W. Thorson

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

29 pages (includes 2 maps).

Contains 13 attachments.

South Dakota And The Etsi Experience, William J. Janklow

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

23 pages.

Interstate Water Compacts, John A. Carver

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

33 pages.

Contains references.

Federal Reserved Rights Claims For Uses On Out-Of-Basin Lands [Outline], Richard B. Collins

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

3 pages.

Extent And Limits Of Federal Power [Outline], George A. Gould

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

3 pages.

A Century And A Half Of Interbasin Diversions Or 100 Years Since Coffin V. Left Hand Ditch Co., Ralph W. Johnson

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

19 pages.

Contains references.

Assessing Feasibility Of A Project, Michael D. Yokell

New Sources of Water for Energy Development and Growth: Interbasin Transfers: A Short Course (Summer Conference, June 7-10)

28 pages (includes illustrations).

Contains references.