We analyze the distributive justice of the combined burden of income taxes, social security taxes and public transfers on employee households in the United States on the federal level and in six member states. To investigate whether the treatment of families by the aggregate tax and transfer...

We analyze the distributive justice of the combined burden of income taxes, social security taxes and public transfers on employee households in the United States on the federal level and in six member states. To investigate whether the treatment of families by the aggregate tax and transfer...

Defendants often deduct for income tax purposes their litigation-related costs, such as attorney fees and payments to settle claims or satisfy judgments. The result is often a large gap between the sticker price of settlements or judgments and their after-tax cost—what defendants really pay...

The author believes that, properly understood, the Crane rule in the partnership context requires amounts realistically at risk, and the probabilities of consequent losses, to govern the attribution of liabilities and award of additional basis to partners, even though the resulting rules may in...

Historians have devoted much attention to the Chartists' advocacy of non-economic political rights. Almost nothing has been written about the movement's articulate campaign for the revival of the British income tax. The intellectual content of this grass-roots support for the longest surviving...

The congressional mandate for revised regulations on liability allocation among partners was intended to prevent partners from allocating liabilities among themselves, and thus enabling them to claim deductions based on how the liabilities increased their outside bases in the partnership,...

We now have a professedly unified approach to assigning tort responsibility that treats simple and more complex cases in fundamentally different ways without acknowledging it. The strictly causal component of so-called “apportionment of fault” (the US term) provides no basis for...

French Abstract: Le chantage présente un paradoxe pour les adhérents du mouvement d'analyse économique du droit. Étant volontaire, pour eux, la transaction entre le maître-chanteur et le victime est est présumée légitime, de telle sorte que notre condamnation instinctive des menaces du...