Now showing items 191-200 of 212
A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
(National Tax Association, 1998)
In my original paper, I demonstrated that, under standard simplifying assumptions, it is possible to finance a public good in a manner such that a Pareto improvement results whenever the simple cost-benefit test is ...
Tax Policy and Gifts
(American Economic Association, 1998)
Voluntary transfers between individuals are potentially subject to income taxes and wealth transfer(estate and gift) taxes. With regard to the income tax, Henry Simons (1938) argued that it should be levied both on the ...
Shifting Plaintiffs' Fees versus Increasing Damage Awards
Shifting victorious plaintiffs' fees to defendants and increasing damage awards are alternative ways to achieve similar results: increasing plaintiffs' incentives to sue and raising defendants' expected payments. This ...
Who Should Regulate Lawyers?
(The Harvard Law Review Association, 1992)
Legal Realism for Lawyers
(The Harvard Law Review Association, 1990)
In this Article, Professor Wilkins argues that the traditional model of legal ethics is premised on formalist assumptions about the constraining power of legal rules. Specifically, that model assumes that "the bounds of ...
Evaluating the Costs and Benefits of Taxing Internet Commerce
(National Tax Association, 1999)
Current tax law--and the current technical architecture of the Internet--make it difficult to enforce sales taxes on most Internet commerce. This has generated considerable policy debate. In this paper, we analyze the costs ...
The Un-Microsoft Un-Remedy: Law Can Prevent the Problem That It Can't Patch Later
(Connecticut Law Review Association, University of Connecticut School of Law, 1999)
Microsoft has brilliantly exploited its current control of the personal computer operating system (OS) market to grant itself advantages towards controlling tomorrow's operating system market as well. This is made possible ...
Intermediate Filing in Household Taxation
This article explores an alternative filing system between joint and individual filing, here termed "intermediate filing." Under such a system, instead of allowing couples to "split" their income as joint filers or forcing ...
The Rise and Fall of Sysopdom
(Harvard Law School, 1997)
"Sysop" has gone from a term of art known only to the bleeding-edge few to a dusty anachronism known only to the bleeding-gums few, without the usual years-long general linguistic acceptance and respect in between. In case ...
Receiving the International