Download or read book Boston University Journal of Tax Law written by and published by . This book was released on 1990 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiduciary Law written by Tamar Frankel and published by . This book was released on 2011 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Fiduciary Law, Tamar Frankel examines the structure, principles, themes, and objectives of fiduciary law. Fiduciaries, which include corporate managers, money managers, lawyers, and physicians among others, are entrusted with money or power. Frankel explains how fiduciary law is designed to offer protection from abuse of this method of safekeeping. She deals with fiduciaries in general, and identifies situations in which fiduciary law falls short of offering protection. Frankel analyzes fiduciary debates, and argues that greater preventive measures are required. She offers guidelines for determining the boundaries and substance of fiduciary law, and discusses how failure to enforce fiduciary law can contribute to failing financial and economic systems. Frankel offers ideas and explanations for the courts, regulators, and legislatures, as well as the fiduciaries and entrustors. She argues for strong legal protection against abuse of entrustment as a means of encouraging fiduciary services in society. Fiduciary Law can help lawyers and policy makers designing the future law and the systems that it protects.
Download or read book Federal Income Taxation written by William A. Klein and published by Aspen Publishers. This book was released on 1990 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book The Dynamics of Global Economic Governance written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Download or read book The Racial Muslim written by Sahar F. Aziz and published by Univ of California Press. This book was released on 2021-11-30 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why does a country with religious liberty enmeshed in its legal and social structures produce such overt prejudice and discrimination against Muslims? Sahar Aziz’s groundbreaking book demonstrates how race and religion intersect to create what she calls the Racial Muslim. Comparing discrimination against immigrant Muslims with the prejudicial treatment of Jews, Catholics, Mormons, and African American Muslims during the twentieth century, Aziz explores the gap between America’s aspiration for and fulfillment of religious freedom. With America’s demographics rapidly changing from a majority white Protestant nation to a multiracial, multireligious society, this book is an in dispensable read for understanding how our past continues to shape our present—to the detriment of our nation’s future.
Download or read book The Federal Estate Tax written by David Joulfaian and published by MIT Press. This book was released on 2024-02-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Download or read book Taxes and Business Strategy written by Myron S. Scholes and published by . This book was released on 2015-01-03 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Download or read book Critical Race Judgments written by Bennett Capers and published by Cambridge University Press. This book was released on 2022-04-21 with total page 725 pages. Available in PDF, EPUB and Kindle. Book excerpt: By re-writing US Supreme Court opinions that implicate critical dimensions of racial justice, Critical Race Judgments demonstrates that it's possible to be judge and a critical race theorist. Specific issues covered in these cases include the death penalty, employment, voting, policing, education, the environment, justice, housing, immigration, sexual orientation, segregation, and mass incarceration. While some rewritten cases – Plessy v. Ferguson (which constitutionalized Jim Crow) and Korematsu v. United States (which constitutionalized internment) – originally focused on race, many of the rewritten opinions – Lawrence v. Texas (which constitutionalized sodomy laws) and Roe v. Wade (which constitutionalized a woman's right to choose) – are used to incorporate racial justice principles in novel and important ways. This work is essential for everyone who needs to understand why critical race theory must be deployed in constitutional law to uphold and advance racial justice principles that are foundational to US democracy.
Download or read book Patent Failure written by James Bessen and published by Princeton University Press. This book was released on 2009-08-03 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, business leaders, policymakers, and inventors have complained to the media and to Congress that today's patent system stifles innovation instead of fostering it. But like the infamous patent on the peanut butter and jelly sandwich, much of the cited evidence about the patent system is pure anecdote--making realistic policy formation difficult. Is the patent system fundamentally broken, or can it be fixed with a few modest reforms? Moving beyond rhetoric, Patent Failure provides the first authoritative and comprehensive look at the economic performance of patents in forty years. James Bessen and Michael Meurer ask whether patents work well as property rights, and, if not, what institutional and legal reforms are necessary to make the patent system more effective. Patent Failure presents a wide range of empirical evidence from history, law, and economics. The book's findings are stark and conclusive. While patents do provide incentives to invest in research, development, and commercialization, for most businesses today, patents fail to provide predictable property rights. Instead, they produce costly disputes and excessive litigation that outweigh positive incentives. Only in some sectors, such as the pharmaceutical industry, do patents act as advertised, with their benefits outweighing the related costs. By showing how the patent system has fallen short in providing predictable legal boundaries, Patent Failure serves as a call for change in institutions and laws. There are no simple solutions, but Bessen and Meurer's reform proposals need to be heard. The health and competitiveness of the nation's economy depend on it.
Download or read book An Introduction to the History and Sources of Jewish Law written by Neil S. Hecht and published by Oxford University Press. This book was released on 1996 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jewish law has a history stretching from the early period to the modern State of Israel, encompassing the Talmud, Geonic and later codifications, the Spanish Golden Age, medieval and modern response, the Holocaust and modern reforms. Fifteen distinct periods are separately studied in this volume, each one by a leading specialist, and the emphasis throughout is on the development of the institutions and sources of the law, providing teachers with the essential background material from which a variety of sources, from many different perspectives, may be taught. Most chapters are written to a common plan, with treatment of the political background of the period and the nature of Jewish judicial autonomy, the character (literary and legal) of the sources, the legal practice of the period, its principal authorities, and examples of characteristic features of the substantive law (especially in family law).
Download or read book Do Stronger Intellectual Property Rights Increase International Technology Transfer written by Lee Branstetter and published by World Bank Publications. This book was released on 2004 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the alleged benefits of the recent global movement to strengthen intellectual property rights (IPRs) is that such reforms accelerate transfers of technology between countries. Branstetter, Fisman, and Foley examine how technology transfer among U.S. multinational firms changes in response to a series of IPR reforms undertaken by 12 countries over the 1982-99 period. Their analysis of detailed firm-level data reveal that royalty payments for intangibles transferred to affiliates increase at the time of reforms, as do affiliate research and development (R & D) expenditures and total levels of foreign patent applications. Increases in royalty payments and R & D expenditures are more than 20 percent larger among affiliates of parent companies that use U.S. patents more extensively prior to reform and therefore are expected to value IPR reform most. This paper--a product of Trade, Development Research Group--is part of a larger effort in the group to understand the global impact of stronger intellectual property rights.
Download or read book National Security and Double Government written by Michael J. Glennon and published by Oxford University Press. This book was released on 2016-11-15 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why has U.S. security policy scarcely changed from the Bush to the Obama administration? National Security and Double Government offers a disquieting answer. Michael J. Glennon challenges the myth that U.S. security policy is still forged by America's visible, "Madisonian institutions" - the President, Congress, and the courts. Their roles, he argues, have become largely illusory. Presidential control is now nominal, congressional oversight is dysfunctional, and judicial review is negligible. The book details the dramatic shift in power that has occurred from the Madisonian institutions to a concealed "Trumanite network" - the several hundred managers of the military, intelligence, diplomatic, and law enforcement agencies who are responsible for protecting the nation and who have come to operate largely immune from constitutional and electoral restraints. Reform efforts face daunting obstacles. Remedies within this new system of "double government" require the hollowed-out Madisonian institutions to exercise the very power that they lack. Meanwhile, reform initiatives from without confront the same pervasive political ignorance within the polity that has given rise to this duality. The book sounds a powerful warning about the need to resolve this dilemma-and the mortal threat posed to accountability, democracy, and personal freedom if double government persists. This paperback version features an Afterword that addresses the emerging danger posed by populist authoritarianism rejecting the notion that the security bureaucracy can or should be relied upon to block it.
Download or read book The Black Book written by Meera Kaura Patel and published by Universal Law Publishing. This book was released on 2011 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Local Taxation written by Richard D. Pomp and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Legislative Practice written by SEAN J. KEALY and published by West Academic Publishing. This book was released on 2021-09-14 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: American Legislative Practice examines how legislatures develop and enact statutes through a blend of theory and practical considerations. The author spent several years as a legal counsel and legislative drafter with the Massachusetts Legislature and for the past 15 years has directed the Legislative Policy & Drafting Clinic at Boston University School of Law. Each chapter covers a different aspect of legislative activity: the structure of the legislature, ethical issues, policy development and the legislative process, constitutional issues, legislative drafting, lobbying and advocacy, statutory interpretation by agencies and courts, and legislative oversight. This book is different in a few important ways. First, unlike other law school legislation textbooks, American Legislative Practice does not focus on how judges view and interpret statutes. Rather, the book treats the legislative process as the center of our nation's political and legal discourse. Readers are actively encouraged to put themselves in the place of legislators and their staff to better understand the process and the difficulties in creating legislation. Second, this book does not exclusively focus on Congress, but also uses materials from various state legislatures. Third, American Legislative Practice employs several original case studies, simulations and exercises to help put legislative decisions in context and spark class discussion. American Legislative Practice could be used in either a traditional theory-based legislation class or in a policy-related practicum or clinic. It could also be either the primary text or a supplement for a political science course focused on Congress or the legislative process.
Download or read book Tax Planning for Family Wealth Transfers written by Howard M. Zaritsky and published by Warren Gorham & Lamont. This book was released on 1997 with total page 2166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
