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Working paper
Section 338 and the Step Transaction Doctrine
In: 74 Tax Law. (forthcoming 2020)
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Accretion-Based Progressive Wealth Taxation
In: Florida Tax Review, Forthcoming
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Working paper
Some Consequences of Governmental Provision of Rival Goods
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The Reinvestment Deduction: A Modest Proposal to Reform the Taxation of Business Income
In: 18 Chapman L. Rev. 49 (2014)
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Working paper
CBIT 2.0 -- Executive Summary
In: Santa Clara Univ. Legal Studies Research Paper No. 25-13
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CBIT 2.0: A Proposal to Address US Business Taxation
In: Tax Notes, Vol. 140, August 26, 2013
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The Ambiguous Basis of Judicial Deference to Administrative Rules
In: 17 Yale J. on Reg. 327 (2000)
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Working paper
Legal Transitions and the Problem of Reliance
In: https://doi.org/10.7916/D84Q7TC1
This Article analyzes the literature on legal transitions. The principal focus is taxation, but the analysis generalizes to other areas. I argue that the theoretical apparatus developed by scholars active in the legal transitions area suffers from significant conceptual shortcomings. These shortcomings include the unwarranted assimilation of legal to factual change, the naturalization of conventional arrangements, and the disregard of the distinction between making law and finding it. As a consequence, the recent literature offers an analysis that is unable either to explain actual transitions or to provide an adequate theory of how legal change should take place. In the end, the older view of legal transitions is more capable than the newer one of providing an adequate normative and positive framework for understanding legal transitions.
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The Terms of Cultural Criticism: The Frankfurt School, Existentialism, Poststucturalism
In: Constellations: an international journal of critical and democratic theory, Band 1, Heft 2, S. 332-334
ISSN: 1351-0487