The worldwide rise of the Value-Added Tax (VAT) over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However efforts to introduce VAT-style taxes have frequently been...

Companies sometimes want to abandon an old identity and rebrand with a new one. Trademark law probably does not have much to say about rebranding in itself. But we should be careful about how we think about rebranding and other undisclosed source relationships because, if not handled properly,...

This paper explores the language of the law from the point of view of the factors that contribute to the building of its specialized lexicon and the options language offers to create, institutionalize and incorporate new words into the technical legal inventory. Sources of word-formation...

Despite common claims made in policy debates, the theoretical connection between tort reform and medical malpractice insurance premiums is ambiguous. Simple models suggest reforms such as statutory damages caps reduce premiums. More elaborate models that account for changes in physician behavior...

The Association of South East Asian Nations (ASEAN) was established in 1967 with one of its central purposes being the acceleration of economic growth in the region. As outlined in the ASEAN Vision 2020 charter, which was agreed to by ASEAN member countries in 1997, the centerpiece of this...

This article summarizes federal legislation attempts during the past 14 years in the areas of online gambling and sport betting, arguably the most contentious gambling industry sectors. The paper first recaps the key pieces of legislation in effect as of mid-2012 governing the U.S. gambling...

This article undertakes a critical examination of the state laws of the United States requiring public pension funds to divest from companies that do business with Cuba, Iran, Syria and Sudan, countries that are currently listed as ‘state sponsors of terrorism' by the federal government. The...

Australian law has no concept of absolute ownership of land. Instead, it recognizes a limited number of interests, public and private, in land. Many of these interests, or titles, are statutory in origin. During the colonial era, state legislatures won control of public land from the British...