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James Tobin was an American economist who served on the Council of Economic Advisers and consulted with the Board of Governors of the Federal Reserve System, and taught at Harvard and Yale Universities. He contributed to the development of key ideas in the Keynesian economics of his generation and advocated government intervention in particular to stabilize output and avoid recessions. His academic work included pioneering contributions to the study of investment, monetary and fiscal policy and financial markets. He also proposed an econometric model for censored dependent variables, the well-known tobit model.
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.
Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court that is notable for the following holdings:
Edwin Robert Anderson Seligman (1861–1939), was an American economist who spent his entire academic career at Columbia University in New York City. Seligman is best remembered for his pioneering work involving taxation and public finance. His principles for a progressive federal income tax were adopted by Congress after the passage of the Sixteenth Amendment. A prolific scholar and teacher, his students had great influence on the fiscal architecture of postcolonial nations. He served as an influential founding member of the American Economics Association.
Aviam Soifer is an American legal scholar who worked on high-profile matters for the American Civil Liberties Union and later served as dean of two American law schools, at the Boston College Law School from 1993 to 1998, and at the William S. Richardson School of Law at University of Hawaiʻi at Mānoa from 2003 to 2020. He is an elected member of the American Law Institute.
The Yale Law Journal (YLJ) is a student-run law review affiliated with the Yale Law School. Published continuously since 1891, it is the most widely known of the eight law reviews published by students at Yale Law School. The journal is one of the most cited legal publications in the United States and usually generates the highest number of citations per published article.
John C. Coffee Jr. is the Adolf A. Berle Professor of Law and director of the Center on Corporate Governance at Columbia Law School.
Boris Irving Bittker was an American legal scholar. A professor at Yale Law School, he wrote textbooks and over one hundred articles on tax law.
Jed L. Rubenfeld is an American legal scholar and professor of law at Yale Law School. He is an expert on constitutional law, privacy, and the First Amendment. He joined the Yale faculty in 1990 and was appointed to a full professorship in 1994. Rubenfeld has served as a United States representative at the Council of Europe and has taught as a visiting professor at both the Stanford Law School and the Duke University School of Law. He is also the author of two novels, including the million-copy bestseller, The Interpretation of Murder.
Geoffrey Cornell Hazard Jr. was Trustee Professor of Law Emeritus at the University of Pennsylvania Law School, where he taught from 1994 to 2005, and the Thomas E. Miller Distinguished Professor of Law Emeritus at the University of California's Hastings College of the Law. He was also Sterling Professor Emeritus of Law at Yale Law School.
The Competitive Tax Plan is an approach to taxation, suggested in the United States, that would impose a 10–15% value added tax (VAT) and reduce personal and corporate income taxes. The plan was created by Michael J. Graetz, a tax law professor at Columbia Law School and a former Deputy Assistant Secretary of the Treasury for Tax Policy. Graetz states that the plan would generate enough revenue to exclude families earning less than $100,000 of annual income from having to pay income taxes or file tax returns. The Competitive Tax Plan would provide a new payroll tax offset to replace the Earned Income Tax Credit, protecting low and moderate income workers from any tax increase under the new system. Under the initial proposal, households with an annual income of more than $100,000 would be taxed at a flat 25% rate and the corporate income tax rate would be reduced to 25%. Graetz argues that reducing the corporate tax rate "would make the United States an extremely attractive nation for corporate investments for both U.S. citizens and foreign investors." In 2013, Graetz presented an updated version of his plan for 2015.
Helvering v. Bruun, 309 U.S. 461 (1940), was an income tax case before the Supreme Court of the United States. It is notable for holding that under section 22(a) of the Revenue Act of 1932, income need not be in the form of cash for it to be taxable. Gain may occur as a result of exchange of property, payment of the taxpayer's indebtedness, relief from a liability, or other profit realized from the completion of a transaction.
Richard Abraham Primus is an American legal scholar. He currently teaches United States constitutional law at the University of Michigan Law School, where he is Theodore J. St. Antoine Collegiate Professor of Law. In 2008, he was awarded a Guggenheim Fellowship for his work on the relationship between history and constitutional interpretation.
John Francis Manning is an American legal scholar who serves as the provost of Harvard University. He is the Dane Professor of Law at Harvard Law School (HLS), where he is a scholar of administrative and constitutional law. From 2017 to 2024, he was the 13th Dean of Harvard Law School.
Michael Klausner is the Nancy and Charles Munger Professor of Business and Professor of Law at Stanford Law School. He has been a member of the Stanford Law School faculty since 1997. He works in the areas of corporate law, corporate governance, and financial regulation.
John Kent McNulty was an American legal scholar, who was a professor of law at the University of California, Berkeley, School of Law for 38 years from 1964 to 2002 and who as a legal educator and scholar, was influential in shaping U.S. tax law policy debate during the later quarter of the 20th century.
Caleb E. Nelson is the Emerson G. Spies Distinguished Professor of Law at the University of Virginia School of Law.
Marvin Jay Greenberg was an American mathematician.
Joan Gottesman Wexler is an American attorney who is a former dean and president of Brooklyn Law School. She is also a former president of the Federal Bar Council.
Albert W. Alschuler is an American legal scholar best known for his work in criminal procedure and criminal law. He is the Julius Kreeger Professor Emeritus at the University of Chicago Law School. He previously taught at the University of Texas at Austin, the University of Colorado, and the University of Pennsylvania, and is known particularly for a study of plea bargaining.
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