This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation. Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.
Dret de família -- Estats Units d'Amèrica -- Congressos and Domestic relations -- United States -- Congresses
Podeu consultar els materials complets de les Jornades a: http://cataleg.udg.edu/record=b1343647 In May 2000 the American Law Institute (ALI) approved a document entitled "The Principles of Family Dissolution: Analysis and Recommendations." The American Law Institute is perhaps the most prestigious private law institution in the United States. It is a national organization of judges, lawyers and legal academics, founded in 1923, for the purpose of improving the law. Its restatements of the law and model codifications of the law have been enormously influential in the development of the law in the United States. The approval of the Principles of Family Dissolution was an historic event for both the ALI and Family Law. For the ALI it marked the first venture by that body into the subject matter of Family Law and, therefore, focused the attention of that prestigious body away from the kinds of issues that traditionally it has dealt with – issues of wealth and power – to the kinds of problems that affect the lives of everyday people. For Family Law which historically has been an intellectual stepchild in the law – a messy area that the bench and bar have tried to keep away from – it was important because it brought that subject to the agenda of one of the most prestigious organizations of American law and subjected it to the process of examination and rationalization which has been the great contribution of the ALI. This paper gives a brief general description of the Principles, discusses some themes important to understanding them and then explores in more detail the economics of family dissolution as handled in the Principles