Parent Categories
Taxation
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The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192
January 25, 2024
Minoru Nakazato & J. Mark Ramseyer, The Tax Incentives That Destroyed the Government: An Economic Analysis of Japanese Fiscal Policy, 645-1192, 51 Shakai Kagaku Kenkyū,…
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Ron Wyden’s Plan to Gut Capital Markets
January 25, 2024
Hal Scott & John Gulliver, Ron Wyden’s Plan to Gut Capital Markets, Wall St. J., Nov. 8, 2021 at A17.
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Financial Crisis Responsibility Fee: Issues for Policymakers
January 25, 2024
Hal S. Scott, Financial Crisis Responsibility Fee: Issues for Policymakers (Ctr. for Capital Mkts. Competitiveness, U.S. Chamber of Commerce, Fall 2010).
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A Reply to American Multinationals and American Interests
January 25, 2024
Hal S. Scott, A Reply to American Multinationals and American Interests, 20 Harv. Int’l L.J. 427 (1979)(reviewing C. Fred Bergsten, Thomas Horst & Theodore H.
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Could We Invest the Surplus?
January 25, 2024
Howell E. Jackson, Could We Invest the Surplus?, 90 Tax Notes 1245 (2001).
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Can States Tax National Banks to Educate Consumers About Predatory Lending Practices?
January 25, 2024
Howell E. Jackson & Stacy A. Anderson, Can States Tax National Banks to Educate Consumers About Predatory Lending Practices?, 30 Harv. J. L. & Pub.
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Intermediate Filing in Household Taxation
January 25, 2024
Henry E. Smith, Intermediate Filing in Household Taxation, 72 S. Cal. L. Rev. 145 (1998).
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Ambiguous Quality Changes from Taxes and Legal Rules
January 25, 2024
Henry E. Smith, Ambiguous Quality Changes from Taxes and Legal Rules, 67 U. Chi. L. Rev. 647 (2000).
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Opinion: How to Fix Our Rigged Tax System
January 25, 2024
Elizabeth Warren, Opinion, How to Fix Our Rigged Tax System, Wash. Post, Aug. 12, 2021.
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Problems in Disposing of Interests in Close Corporations
January 25, 2024
David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…
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Stock Redemptions and the Accumulated Earnings Tax
January 25, 2024
David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).
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Installment Repurchase of Stock: Surplus Limitations
January 25, 2024
David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).
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Allocation of Stock Between Services and Capital in the Organization of a Close Corporation
January 25, 2024
David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).
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Accounting for Long-Term Construction Contracts: A Lawyer’s Approach
January 25, 2024
David R. Herwitz, Accounting for Long-Term Construction Contracts: A Lawyer’s Approach, 70 Harv. L. Rev. 449 (1957).
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David R. Herwitz, Business Planning: Materials on the Planning of Corporate Transactions (Found. Press 2d ed. 1984).
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Panel 1: Setting the Stage: History before the Ninety-Third Congress
January 25, 2024
Frank Cummings, Henry Rose & Daniel Halperin, Panel 1: Setting the Stage: History before the Ninety-Third Congress, 6 Drexel L. Rev. 265 (2014).
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Daniel I. Halperin, Maximum Tax Not for Those Indulging in Deferred Compensation and Tax Preferences, 24 Major Tax Plan. 619 (1972).
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Daniel I. Halperin, Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy, 12 B.C. Indus. and Com. L. Rev. 387 (1971).
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Daniel Halperin, Will Integration Increase Efficiency?–The Old and New View of Dividend Policy, 47 Tax L. Rev., 645 (1992).
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Carryovers of Earnings and Profits
January 25, 2024
Daniel Halperin, Carryovers of Earnings and Profits, 18 Tax L. Rev. 289 (1963).
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Fundamental Tax Reform
January 25, 2024
Daniel Halperin, Fundamental Tax Reform, 48 Emory L. J. 809 (1999).