Legal History Commons^™

Turnover Taxes: Their Origin, Fall From Grace, And Resurrection, Richard Pomp

Faculty Articles and Papers

The turnover tax, a hallmark of developing nations and even once blamed for Spain’s decline, has made a comeback in the states, starting with Ohio.

A turnover tax is a gross receipts tax that is applied every time a good or service “turns over,” that is, every time the good or service transfers from one entity to another for consideration. The tax base is therefore turnover, and the measure of the tax is gross receipts.

In this article, Professor Richard Pomp examines the turnover tax’s deep roots dating back to ancient Athens, and tracks its course from the time the …

The United States And International Law: The United Nations Finds A Home, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

How 'Wilsonian' Was Woodrow Wilson, Mark Weston Janis

Faculty Articles and Papers

This essay reveals how President Woodrow Wilson's passion for international law slowly developed over several stages in his life from his professorship at Princeton to his presidency. By exploring Wilson's conversion from a skeptic of international law to one of its greatest proponents, the author shows how Wilson's world view shaped American foreign policy and the political landscape.

The Seas And International Law: Rules And Rulers, Mark Weston Janis

Faculty Articles and Papers

The recent developments in the law of the sea form only one chapter of a larger story which deals with the development of international law in general. This larger story has to do with the ways in which the rules of international law are perceived and how it is believed the world should be governed. This Article examines the tale of the law of the sea in the 1970's and 1980's in an historical perspective. It is especially important for Americans to remember the record of history. This is so not only because the United States is one of the …