Tax Law Commons^™

The Taxation Of Reinvested Corporate Earnings, Richard L. Doernberg

William & Mary Law Review

No abstract provided.

Assessing The Distributional Effects Of Income Tax Revision: Some Lessons From Incidence Analysis, Michael J. Graetz

Faculty Scholarship

In recent years public attention to issues of tax equity has increased dramatically. The testimony in January 1969 of outgoing Secretary of the Treasury Joseph Barr that 154 individuals who had adjusted gross incomes of more than $200,000 in 1966 paid no federal income tax intensified public awareness and concern about the equity of the tax system. Tax reform has remained a central issue of public policy.

At the same time, scholars working in the tax field have refined their methods of analyzing the impact on individuals and classes of individuals of tax laws and tax changes. Theoretical advances in …

Book Reviews, Henry N. Wieman, Jerome Hall

Vanderbilt Law Review

The problem discussed by Professor Stumpf in his book Morality and the Law can be summarized by these questions: Do we have two kinds of prescribed conduct, one prescribed by morality independent of the government, the other prescribed by government independent of morality? Or is prescription by government necessarily moral because government is necessarily moral by reason of being the government? If not, under what conditions, if any, does prescription by government become a moral prescription? Under what conditions, if any, is government, by law, a matter of expedience, not to be confused with morality?

reviewer: Henry Nelson Wieman

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