Law Roundtable

Vikram David Amar (Associate Dean, UC-Davis) & Kevin R. Johnson (Dean, UC-Davis), Why U.S. News and World Report Should Include A Diversity Index in its Ranking of Law Schools: 'Tis the season to be, if not jolly about, at least aware of, one of the most prominent law school rankings...

Christiana Hji Panayi (Queen Mary University of London, School of Law) has published Corporate Mobility in the European Union and Exit Taxes, 63 Bull. for Int'l Tax'n 459 (2009). Here is the abstract: The author examines corporate mobility from a private international law perspective and an EC law perspective. In...

Mark J. Roe (Harvard) has published Delaware’s Shrinking Half-Life, 62 Stan. L. Rev. 125 (2009). Here is the abstract: A revisionist consensus among corporate law academics has begun to coalesce that, after a century of academic thinking to the contrary, states do not compete head-to-head on an ongoing basis for...

Kim Brooks (McGill) has posted A Comment on Watersheds: Runoff from the Tax Code, 34 Vt. L. Rev. ___ (2010), on SSRN. Here is the abstract: The role of tax as an instrument of social and economic policy has recently come to the fore in debates about the environment. This...

The Tax Foundation has published Can Income Tax Hikes Close the Deficit?: Using the Tax Foundation's Microsimulation Model to analyze the deficits projected by the President's Budget, we can project how much revenue a broad-based increase in federal income tax rates would generate. As usual, the President's Budget forecasts lower...

Wei Cui (China University of Political Science and Law) has posted Business Tax: China’s Quasi-VAT, International VAT Monitor, No. 4, pp. 291-95, 2009, on SSRN. Here is the abstract: Recent VAT reform in China has created a new focus on the Chinese business tax (BT), as the BT currently covers...

Wall Street Journal, A Peep at EU Tax Law. Read On. Really., by Charles Forelle: Your run-of-the-mill tax dispute is a dry affair. But now comes case C-3/09, Erotic Center BVBA v. Belgian State, before the European Court of Justice. The question at law: Can a peep-show purveyor enjoy the...

Business Insider's Law Review, The Year's Top 10 Published Law Professors: One of the greatest responsibilities, or at least requirements, of being a renowned law professor is publishing. Whether there should be so much import placed on authoring discussion papers is debatable — some argue that professors should be more...

Neil H. Buchanan (George Washington), Is the IRS the Most Trustworthy Agency in the Country? Even Republicans Seem to Think So: [M]y claim here is that, if one looks carefully at the role that the IRS is repeatedly asked to play in our society, it is evident that politicians across...

Wall Street Journal editorial, Maryland's Mobile Millionaires: Income Tax Rates Go Up, Rich Taxpayers Vanish: Illinois Governor Pat Quinn is the latest Democrat to demand a tax increase, this week proposing to raise the state's top marginal individual income tax rate to 4% from 3%. He'd better hope this works...