Tax penalties and tax compliance

M Doran - Harv. J. on Legis., 2009 - HeinOnline
This Article examines the relationship between tax penalties and tax compliance.
Conventional accounts, drawing from deterrence theory and norms theory, assume that the …

Leak-driven law

SY Oei, D Ring - UCLA L. Rev., 2018 - HeinOnline
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 …

Worse than exemption

JC Fleming Jr, RJ Peroni, SE Shay - Emory LJ, 2009 - HeinOnline
WORSE THAN EXEMPTIONt Page 1 WORSE THAN EXEMPTIONt J. Clifton Fleming, Jr*
Robert J. Peroni** Stephen E. Shay*** IN TRODUCTION …

Effects of strategic tax behaviors on corporate governance

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 …

Decoding Nondelegation after Gundy: What the Experience in State Courts Tells Us about What to Expect When We're Expecting

DE Walters - Emory LJ, 2021 - HeinOnline
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 …

[图书][B] Blinding as a solution to bias: Strengthening biomedical science, forensic science, and law

CT Robertson, AS Kesselheim - 2016 - books.google.com
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 …

Accepting the limits of tax law and economics

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 …

Are all legal probabilities created equal

Y Feldman, D Teichman - NYUL Rev., 2009 - HeinOnline
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 …

Collateral compliance

JD Blank - U. Pa. L. Rev., 2013 - HeinOnline
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 …

Safe Harbors, Sure Shipwrecks

SC Morse - UCDL Rev., 2015 - HeinOnline
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 …