This paper, which has been prepared for the conference on Economic Governance and Competition at Tilburg University, examines private ordering within the payment card industry to define appropriate security practices and to monitor compliance by network participants. This private ordering regime...

This article provides an analysis and critique of tax penalties affecting employers and individuals in the Affordable Care Act. After an overview of the Act and its intended role in addressing problems in the health insurance system, the article turns to examine the employer and individual...

This outline covers significant development in federal income taxation along with a few other interesting or noteworthy tax topics. The outline also includes brief coverage of the ATRA 2012 and some significant developments under the ACA. It is not intended to provide exhaustive coverage, but it...

Digital assets encompass a broad range of electronic files, images, accounts, and information. Some have limited monetary value, but they may require preservation because of sentimental value to family members or loved ones. Conversely, these assets might also require protection from disclosure...

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices.Tax Court decisions (regular and memorandum) and...

This outline covers significant developments in federal income taxation along with related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and...

Casino gambling has expanded rapidly in the United States. Where allowed, it is a highly regulated activity accessible only by adults. Regulation addresses concerns about crime, money laundering, and tax enforcement, in addition to concerns about under-age participation. State and local taxes on...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics arising during the preceding calendar year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of...

This article addresses an important public issue ? retirement security ? for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people ? such as shopkeepers, farmers, restaurateurs, and building contractors ? have modest incomes....

In recent years, the payment card industry has dealt with the matter of consumer liability for unauthorized charges. However, risks to consumers from identity theft and related use of personal data present new challenges for cardholders and those who profit from their usage, including merchants,...