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...

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...

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...

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...

Adopting game theory as the framework for investigating formulary apportionment in the EU, the “game” of creating a common consolidated corporate tax base would then be a centralized re-creation of a negotiation among EC members and corporations with ties to them, and not the actual...

This article compares how German and American constitutional frameworks shape alternative approaches for legislative self-discipline regarding public debt. The comparison identifies structural features of the respective constitutional régimes that work with or against long-term budgetary...

The Affordable Care Act fails to coordinate the impact of tax burdens on individuals with the global aim of extending the availability of health care insurance. The price of private health insurance depends in this country on who buys it; large employers pay less than small employees and...

The proposed regulation under Internal Revenue Code § 199A allows partners to allocate qualified business income without regard to which partner earned that income. This article confirms that the permissive allocation of QBI is consistent with the substantial economic effect requirement of Code...