Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea …
N Sartori - Available at SSRN 1358930, 2008 - papers.ssrn.com
This paper addresses agency tensions and conflicts that may emerge between managers (agents) and shareholders (principals) as a result of aggressive tax planning strategies …
The nondelegation doctrine theoretically limits Congress's ability to delegate legislative powers to the executive agencies that make up the modern administrative state. Yet, in …
What information should jurors have during court proceedings to render a just decision? Should politicians know who is donating money to their campaigns? Will scientists draw …
A Raskolnikov - Cornell L. Rev., 2012 - HeinOnline
Congress holds endless hearings about efficiency of the tax system.'Lawyers continuously argue about efficiency of tax rules and sanctions. And just about every tax professor in the …
Imagine you are offered to play a game at a casino for the cost of one dollar. According to the rules of the game, you will throw a die and flip a coin after first predicting what the result …
Tucked in the corner of one of the dozens of strip malls along Ventura Boulevard in California's San Fernando Valley, the Japanese restaurant Cho Cho San serves spicy tuna …
The choice between rules and standards has received lavish attention from legal scholars. But this choice fails to capture how the law actually works. On the ground, legal regimes use …