Boston College Law School Legal Studies Research Paper Series最新文献

Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange 横向和纵向公平:马斯格雷夫/卡普罗交易所

Boston College Law School Legal Studies Research Paper Series Pub Date : 2022-05-02 DOI: 10.5744/ftr.1993.1102

P. McDaniel, James R. Repetti

引用次数: 12

The Appropriate Roles for Equity and Efficiency in a Progressive Income Tax 累进所得税中公平和效率的适当作用

Boston College Law School Legal Studies Research Paper Series Pub Date : 2020-02-24 DOI: 10.2139/ssrn.3470360

James R. Repetti

{"title":"The Appropriate Roles for Equity and Efficiency in a Progressive Income Tax","authors":"James R. Repetti","doi":"10.2139/ssrn.3470360","DOIUrl":"https://doi.org/10.2139/ssrn.3470360","url":null,"abstract":"Increased focus on economic efficiency in formulating tax policy, at the expense of achieving equity, has resulted in decreased rate progressivity in our individual income tax. This decrease has exacerbated inequality. \u0000 \u0000There are several explanations for the intense focus on efficiency and reduced emphasis on equity. Predictions of efficiency gains from low individual income tax rates appear more certain than equity gains from progressive tax rates. Efficiency gains seem measurable, while equity gains appear intangible and unquantifiable. In addition, distributive justice, which underlies and shapes tax equity, exists in many abstract forms, some of which may not require progressive tax rates. \u0000 \u0000This Article argues, however, that the emphasis on efficiency is misplaced. Inequality imposes measurable costs on the health, social well-being, and intergenerational mobility of our citizens, as well as on our democratic process. This is corroborated by significant empirical analysis. \u0000In contrast, empirical analysis shows that anticipated efficiency gains from low individual tax rates are speculative. A consensus exists among economists that taxes within the historical range of rates in the United States have little or no impact on labor supply. Moreover, economists cannot agree whether the myriad empirical studies on savings indicate that progressive tax rates decrease, increase, or have no impact on savings in the United States. \u0000 \u0000The clear harms arising from inequality and the uncertain harms arising from progressive tax rates, strongly support always giving equity at least equal weight with efficiency in formulating tax policy. But given the high level of inequality in the United States and the currently low and flat tax rate structure, equity should be given more weight than efficiency at this time. Emphasizing equity in a progressive individual income tax will contribute to the health and economic mobility of our citizens, as well as the stability of our democracy","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114977241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Law's Workplace Shift 税法的工作场所转变

Boston College Law School Legal Studies Research Paper Series Pub Date : 2019-02-16 DOI: 10.2139/SSRN.3285591

Shu-Yi Oei, Diane M. Ring

{"title":"Tax Law's Workplace Shift","authors":"Shu-Yi Oei, Diane M. Ring","doi":"10.2139/SSRN.3285591","DOIUrl":"https://doi.org/10.2139/SSRN.3285591","url":null,"abstract":"In December 2017, Congress passed major tax reform. The reform included an important new provision that grants independent contractors and other passthrough taxpayers, but not employees or corporations, a potential tax deduction equal to 20% of their qualified business income. Critics have argued that this new deduction (26 U.S.C. § 199A) could lead to a widespread shift towards independent contractor jobs as workers seek to reduce taxes paid. This shift could cause workers to lose important employee protections and leave them more vulnerable. \u0000 \u0000This Article examines whether this new tax provision will create a large-scale workplace shift, and if it does, how that shift should be normatively evaluated. It argues that while tax law in general has important and underappreciated effects on work arrangements, it is difficult to isolate § 199A as the driver of a broad workplace shift. Several other non-tax legal changes and non-legal economic developments are transforming work arrangements and classification choices, and § 199A is only one factor. Moreover, § 199A is not even the only tax law change that is likely to impact classification choices. \u0000 \u0000We also argue, drawing on empirical data on contemporary workplace trends, that even if new § 199A induces a workplace shift, how this shift is evaluated must depend on the types of workers and work at issue. While an independent contractor shift may increase precariousness for some workers, empirical data suggests that for others, a shift may be less troubling, or troubling for different reasons. Our Article lays a framework for analyzing how tax law contributes to and interacts with other factors in ultimately shaping contemporary work arrangements.","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121655558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Alternative Models of Res Judicata in Class Actions a Comparative Law & Economics Approach 集体诉讼既判力的替代模型:比较法学与经济学研究

Boston College Law School Legal Studies Research Paper Series Pub Date : 2016-06-22 DOI: 10.2139/ssrn.2962684

H. Acciarri, María José Azar-Baud

{"title":"Alternative Models of Res Judicata in Class Actions a Comparative Law & Economics Approach","authors":"H. Acciarri, María José Azar-Baud","doi":"10.2139/ssrn.2962684","DOIUrl":"https://doi.org/10.2139/ssrn.2962684","url":null,"abstract":"After the upsurge of class actions in North America, since the amendment to Federal Rules of Civil Procedure (FRCP) of 1966, this initially idiosyncratic American sort of litigation has pervaded procedural systems of countries of Civil Law tradition in the following decades. Its reception has not been uniform nor easy nonetheless. It is still, moreover, a work in progress. \u0000The rise of class lawsuits is commonly acknowledged as a product of the opt-out rule adopted by the amended Rule 23 FRCP. It is also a consequence of the conclusive effect of settlement or judgment on hypothetical subsequent claims, throughout res judicata and collateral estoppel nonetheless. \u0000Civil Law jurisdictions, as France, Brazil and Argentina, in turn, include in their class action schemes variations, precisely on those matters, which give an interesting leeway for study. \u0000Our findings suggest that there is some room for improvements in those recent Civil Law schemes of class actions. Some of their peculiar innovations may look questionable but scarcely significant in practice. However, that empirical irrelevance may derive only from pre-existing chronic malfunctions in procedural systems that include them. Paradoxically, a betterment on the latter failures would make the negative impact of the analyzed variants significant on social cost.","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124417773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums 优步司机的纳税生活:来自互联网论坛的证据

Boston College Law School Legal Studies Research Paper Series Pub Date : 2016-02-10 DOI: 10.2139/SSRN.2730893

Shu-Yi Oei, Diane M. Ring

{"title":"The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums","authors":"Shu-Yi Oei, Diane M. Ring","doi":"10.2139/SSRN.2730893","DOIUrl":"https://doi.org/10.2139/SSRN.2730893","url":null,"abstract":"In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums. We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were less accurate and more varied in sophistication and willingness to comply with tax law. Forum participants also frequently discussed whether driving was profitable and exhibited a range of awareness concerning how taxes affected profitability. Finally, while the forums contained a surprising degree of sophisticated and accurate tax and legal advice, they also contained many examples of inaccurate or confusing information. It is thus uncertain whether readers can successfully distinguish between accurate and inaccurate advice dispensed in the forums. Based on our findings, we make tentative recommendations for effective tax administration in the ridesharing and related sectors, including use of industry-specific guidance, clarification of how existing tax rules apply to ridesharing, and guidance on Form 1099-K interpretation. We analyze the implications of our findings regarding taxes and profitability for Uber’s business model and its potential regulation. Finally, we discuss the possible impacts of targeted tax compliance initiatives on internet communities.","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124481305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 23

Human Equity? Regulating the New Income Share Agreements 人类的权益?规范新的收入分成协议

Boston College Law School Legal Studies Research Paper Series Pub Date : 2014-12-17 DOI: 10.2139/ssrn.2466801

Shu-Yi Oei, Diane M. Ring

{"title":"Human Equity? Regulating the New Income Share Agreements","authors":"Shu-Yi Oei, Diane M. Ring","doi":"10.2139/ssrn.2466801","DOIUrl":"https://doi.org/10.2139/ssrn.2466801","url":null,"abstract":"A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. These contracts, which have been offered by entities such as Fantex, Upstart, Pave, and Lumni, raise important questions for the legal system: Are they a form of modern-day indentured servitude or an innovative breakthrough in human financing? How should they be treated under the law?This Article comprehensively addresses the public policy and legal issues raised by ISAs and articulates an analytical approach to evaluating and regulating these agreements. While there has been a nascent movement in favor of enacting overarching regulatory schemes to govern these new arrangements, this Article suggests that we should resist that trend because a unified approach is likely to create more problems than it solves. Instead, we suggest the adoption of a case-by-case approach that examines each ISA’s distinctive economics and draws analogies to more familiar financial arrangements in designing its legal treatment. Such case-by-case regulation is likely to generate rules that are more equitable and efficient. We offer a multifactor framework for implementing this “regulation by analogy.”","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115494415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Innovations in Mobile Broadband Pricing 移动宽带定价创新

Boston College Law School Legal Studies Research Paper Series Pub Date : 2014-03-31 DOI: 10.2139/ssrn.2418563

Daniel A. Lyons

{"title":"Innovations in Mobile Broadband Pricing","authors":"Daniel A. Lyons","doi":"10.2139/ssrn.2418563","DOIUrl":"https://doi.org/10.2139/ssrn.2418563","url":null,"abstract":"The FCC’s net neutrality rules sought to limit interference by broadband service providers in markets for Internet-based content and applications. But to do so, the Commission significantly reduced the amount of innovation possible in the broadband service market. Within limits, broadband providers may offer different plans that vary the quantity of service available to customers, as well as the quality of that service. But they generally cannot vary the service itself: with limited exceptions, broadband providers must offer customers access to all lawful Internet traffic, or none at all. This Article explores the way in which this all-or-nothing homogenization of the American broadband product differs from innovative experiments taking place in other countries. In various parts of the world, customers are offered several alternatives to the unlimited Internet model, including social media plans, feature phone partnerships, bundled apps, and free premium content. It also examines the positive role that vertical agreements may play when promoting innovation and competition within a market. Undoubtedly, the FCC can and should intervene to stop anticompetitive practices, including anticompetitive vertical foreclosure. But these determinations should be made on a case-by-case basis based on proof of market power and consumer harm. This approach would allow wireless providers to experiment with new and different Internet business models without risking an unnecessary regulatory response.","PeriodicalId":185154,"journal":{"name":"Boston College Law School Legal Studies Research Paper Series","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114617621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Check Fraud and the Common Law at the Intersection of Negligence and the Uniform Commercial Code 过失与统一商法典交叉点上的支票欺诈与普通法

Boston College Law School Legal Studies Research Paper Series Pub Date : 2013-07-21 DOI: 10.2139/SSRN.2296706

Melissa L. Waite

引用次数: 3

Law and Lawyers in the U.S.: The Hero-Villain Dichotomy 美国的法律与律师:英雄与恶棍的二分法

Boston College Law School Legal Studies Research Paper Series Pub Date : 2010-12-06 DOI: 10.2139/SSRN.1721083

Judith A. McMorrow

引用次数: 0

A New Role for the International Monetary Fund in a New World Economic Order 国际货币基金组织在世界经济新秩序中的新角色

Boston College Law School Legal Studies Research Paper Series Pub Date : 2008-11-13 DOI: 10.2139/SSRN.1301028

C. Lichtenstein

引用次数: 1