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Thursday, October 22, 2015
Stephen Carter, Louis C.K., And Monkeys On Inequality
Stephen Carter (Yale), Inequality Debate Looks in Wrong Direction (reviewing Harry Frankfurt (Princeton), On Inequality (Princeton University Press, 2015)):
Inequality is on everybody's lips these days -- everybody on the left, anyway, and a lot of people in the center and on the right as well. But what if everybody's wrong?
That's the contention of On Inequality, a small, smart new volume by Princeton University philosopher Harry Frankfurt. At the very beginning, he states a simple but powerful thesis: "Our most fundamental challenge is not the fact that the incomes of Americans are widely unequal. It is, rather, the fact that too many of our people are poor." Progressives, in other words, are shooting at the wrong target. The moral problem posed by the distribution of wealth isn't inequality. It's poverty.
These might seem like the same issue, but Frankfurt shows us with elan that they are not. Suppose, he says, there is a resource that will keep a person alive, but only if that person has five units of it. There are 10 people, and there are 40 units of the resource. If the resource is distributed equally, everybody gets four units -- and everybody dies. To insist on equality in that case, he argues, "would be morally grotesque." ...
Frankfurt suggests that the instinct that leads many to complain about inequality isn't about equality at all: "What I believe they find intuitively to be morally objectionable ... is not that some of the individuals in those circumstances have less money than others. Rather, it is the fact that those with less have too little."
October 22, 2015 in Book Club, Legal Education, Tax | Permalink | Comments (4)
Ed Kleinbard Discusses We Are Better Than This: How Government Should Spend Our Money
We Are Better Than This: How Government Should Spend Our Money (Oxford University Press, 2014)
(Click on YouTube button on bottom right to view video directly on YouTube to avoid interruption caused by blog's refresh rate.)
October 22, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (4)
Tuesday, October 20, 2015
Tax Protester Irwin Schiff Dies In Prison At Age 87
New York Times, Irwin Schiff, Fervent Opponent of Federal Income Taxes, Dies at 87:
Irwin A. Schiff, who built a national following by arguing that income taxes are unconstitutional and spent more than 10 years in prison for evading them and for helping thousands of others to do the same, died on Friday at a hospital affiliated with a federal prison in Fort Worth. He was 87.
The cause was lung cancer, his son Andrew said.
At his death, Mr. Schiff was an inmate at the Federal Correctional Institution, where he was serving his third prison term, a 14-year sentence handed down in 2005.
Mr. Schiff sold more than 250,000 copies of six self-published books, including How Anyone Can Stop Paying Income Taxes (1980), The Great Income Tax Hoax (1985) and The Federal Mafia: How the Federal Government Illegally Imposes and Unlawfully Collects Federal Income Taxes (1992).
October 20, 2015 in Book Club, Obituaries, Tax | Permalink | Comments (1)
Monday, October 5, 2015
Lisa McElroy's Novel, Called On: 'This Generation's 1L'
Lisa McElroy (Drexel), Called On (2015):
Called On may be this generation's One L — Tony Mauro, The National Law Journal
Lisa McElroy perfectly captures the pressures, challenges, and triumphs of both teaching and studying the law. Filled with big, memorable personalities, Called On is an utterly charming depiction of the 1L experience. — Alafair Burke, New York Times bestselling author of The Ex
Lisa McElroy nails law school—from first-day jitters to gunners and back-benchers—in a funny, perceptive, and poignant (but never predictable) first novel. Grab a Diet Coke and a handful of M&Ms and settle in; once you start reading, you won't want to stop. — Amy Howe, co-founder & editor, SCOTUSblog
In Called On, Lisa McElroy deftly chronicles the stories of law professor Connie Shun and first year law student Libby Behl, each of whom is trying to move past tragedy and forge a new path for herself. The intersection of their lives is both humorous and heartbreaking. In this thoughtful and thought-provoking commentary on life, love, and the law, McElroy demonstrates the rare gift to simultaneously entertain, educate, uplift, and inspire. — Pam Jenoff, New York Times bestselling author of The Kommandant's Girl
October 5, 2015 in Book Club, Legal Education | Permalink | Comments (2)
Wednesday, September 30, 2015
Zucman: Hidden Wealth Of Nations — The Scourge Of Tax Havens
Gabriel Zucman (UC-Berkeley), Hidden Wealth of Nations: The Scourge of Tax Havens (University of Chicago Press, Sept. 22, 2015):
We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world's wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world's assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world's money held in tax havens. And it's staggering.
In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households.
September 30, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Tuesday, September 15, 2015
Posner: Divergent Paths — The Academy And The Judiciary
Richard A. Posner (Judge, U.S. Court of Appeals for the Seventh Circuit; Senior Lecturer in Law, University of Chicago Law School), Divergent Paths: The Academy and the Judiciary (forthcoming Harvard University Press, 2016):
Judges and legal scholars talk past one another, if they have any conversation at all. Academics couch their criticisms of judicial decisions in theoretical terms, which leads many judges―at the risk of intellectual stagnation―to dismiss most academic discourse as opaque and divorced from reality. In Divergent Paths, Richard Posner turns his attention to this widening gap within the legal profession, reflecting on its causes and consequences and asking what can be done to close or at least narrow it.
The shortcomings of academic legal analysis are real, but they cannot disguise the fact that the modern judiciary has several serious deficiencies that academic research and teaching could help to solve or alleviate. In U.S. federal courts, which is the focus of Posner's analysis of the judicial path, judges confront ever more difficult cases, many involving complex and arcane scientific and technological distinctions, yet continue to be wedded to legal traditions sometimes centuries old. Posner asks how legal education can be made less theory-driven and more compatible with the present and future demands of judging and lawyering.
September 15, 2015 in Book Club, Legal Education, Scholarship | Permalink | Comments (3)
Thursday, September 10, 2015
Tax Law and Racial Economic Justice: Black Tax
Andre L. Smith (Widener-Delaware), Tax Law and Racial Economic Justice: Black Tax (2015):
No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim Crow apartheid and tax laws specified the peculiar institution as "negro slavery." The first instances of affirmative action in the United States were tax laws designed to attract white men to the South. The nineteenth-century Federal Tariff indirectly redistributed perhaps a majority of the profits from slavery from the South to the North and is the principle reason the Confederate states seceded. The only constitutional amendment obtained by the Civil Rights Movement is the Twenty-Sixth Amendment abolishing poll taxes in federal elections. Blending traditional legal theory, neoclassical economics, and a pan-African view of history, these six interrelated essays on race and taxes demonstrate that, even in today's supposedly post-racial society, there is no area of human activity where racial dynamics are absent.
September 10, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Wednesday, September 9, 2015
Shaviro Reviews Kleinbard's We Are Better Than This
Daniel Shaviro (NYU), Book Review (Edward D. Kleinbard (USC), We Are Better Than This: How Government Should Spend Our Money (Oxford University Press, 2014)):
This short book review of Edward Kleinbard's We Are Better Than This: How Government Should Spend Our Money both discusses the book's many strengths, and addresses the significance to the book's analysis of issues of high-end (as distinct from low-end) inequality that it generally does not emphasize.
A number of important recent books have brought broad public attention to rising high-end inequality. Thomas Piketty's Capital in the Twenty-First Century, while the best-known, is merely one entry in this genre.1However, until the 2014 publication of Edward Kleinbard's We Are Better Than This: How Government Should Spend Our Money, there had been no comparably prominent and important recent contributions within the tax law or public economics realms addressing low-end inequality. ...
September 9, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Sunday, August 30, 2015
Lawyers Are Just As Likely To Lose Their Jobs To Robots As Truck Drivers And Factory Workers
Tech Insider, Lawyers Are Just as Likely to Lose Their Jobs to Robots as Truck Drivers and Factory Workers:
It's no surprise that the coming robotic workforce will take over jobs that require manual labor.
But white-collar workers like lawyers are equally at risk of losing their jobs to artificial intelligence (AI) that's cheaper and better than human workers, according to Jerry Kaplan, author of Humans Need Not Apply: A Guide to Wealth and Work in the Age of Artificial Intelligence.
Kaplan said any person that toils through many "repetitive and structured" tasks for a living won't be safe from the bread lines.
"Even for what you think of as highly-trained, highly-skilled, intuitive personable professions, it is still true that the vast majority of the work is routine," Kaplan told Tech Insider.
Lawyers, for example, may conjure up images of formidable debators pontificating in front of grand juries, but the reality is much more mundane.
"The vast majority of activities that lawyers are engaged in are straightforward drafting of contracts, putting together things like apartment leases, real estate deals, pre-trial discovery," Kaplan said. "It's these very tasks that make the profession susceptible to automation."
August 30, 2015 in Book Club, Legal Education | Permalink | Comments (7)
Wednesday, August 26, 2015
Historical Novel: Could Flaws In Enactment Of 16th Amendment Bring Down Income Tax, Global Economy?
Steve Berry, The Patriot Threat (Cotton Malone Series Book 10) (2015):
The 16th Amendment to the Constitution is why Americans pay income taxes. But what if there were problems associated with that amendment? Secrets that call into question decades of tax collecting? In fact, there is a surprising truth to this hidden possibility.
Cotton Malone, once a member of an elite intelligence division within the Justice Department known as the Magellan Billet, is now retired and owns an old bookshop in Denmark. But when his former-boss, Stephanie Nelle, asks him to track a rogue North Korean who may have acquired some top secret Treasury Department files—the kind that could bring the United States to its knees—Malone is vaulted into a harrowing twenty-four hour chase that begins on the canals in Venice and ends in the remote highlands of Croatia.
With appearances by Franklin Roosevelt, Andrew Mellon, a curious painting that still hangs in the National Gallery of Art, and some eye-opening revelations from the $1 bill, this riveting, non-stop adventure is trademark Steve Berry—90% historical fact, 10% exciting speculation—a provocative thriller posing a dangerous question.
What if the Federal income tax is illegal?
The story line is compressed into a tight time frame, taking place in less than a day in real time. And Berry cleverly mixes the history of the federal income tax law with the creation of the National Gallery of Art. Speculation and gunplay make The Patriot Threat one of Berry's best books to date.
—The New York Times
August 26, 2015 in Book Club, Tax | Permalink | Comments (3)
Foundation Press Publishes Seventh Edition Of Federal Wealth Transfer Taxation
Foundation Press has published the seventh edition of Federal Wealth Transfer Taxation (amazon), by the late Paul McDaniel (Florida), Jim Repetti (Boston College), and me:
This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses at either the J.D. level or LL.M. level. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.
Jim and I have sent the 212-page Teacher's Manual to Foundation Press:
August 26, 2015 in Book Club, Legal Education, Scholarship, Tax | Permalink | Comments (0)
Friday, August 14, 2015
Weissenberger's Made to Measure Man: 'Outrageously Humorous Law School Academic Politics Interweave With Intrigue Of Nazi Stolen Art'
My dear friend and former Cincinnati colleague Glen Weissenberger, whose firing as Dean of DePaul Law School in 2009 sparked nationwide condemnation (links below), has published his first novel, Made to Measure Man (Aug. 11, 2015):
What happens when charming law school dean, Garth Matthews' predictable life is completely upended by his surprise receipt of a multimillion dollar award for his leadership? While Garth is intrigued by the hilarious, crotchety octogenarian matriarch of the Schmidhausen Foundation that created the award, Agnes, he is immediately romantically captivated by Agnes' granddaughter, Julia, whose beauty and brilliance are accompanied by an enchanting mysterious quality. Romantic suspense and entertaining humor characterize the ten days of Garth's life captured in Made to Measure Man in his adventures to find out more about this upcoming achievement award from the bestowing Zürich foundation, and more about the elusive Julia. Is the Schmidhausen Foundation involved in nefarious activities? What if the lovely, elegant Julia is not who she appears to be? And despite Garth's being a man who is usually in control of his surrounding environment, what happens when he is drawn into the suspenseful world of art theft when he is actually considered a suspect? Outrageously humorous episodes of law school academic politics interweave with the intrigue of Nazi stolen art, and Garth travels from his home in Chicago to New York City to unravel these mysteries.
August 14, 2015 in Book Club, Legal Education | Permalink | Comments (1)
Controversies In Tax Law: A Matter Of Perspective
Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti, ed. Ashgate 2015):
This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?
To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other's essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.
August 14, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Wednesday, August 12, 2015
Barton: The Upside Of The Law School Crisis
Following up on my previous post (here and here): Chronicle of Higher Education, The Upside of the Legal Profession's Crisis, by Benjamin H. Barton (Tennessee); author, Glass Half Full The Decline and Rebirth of the Legal Profession (Oxford University Press, 2015)):
Four different interlocking trends are squeezing American lawyers and law schools. First, after a 50-year ride of growth in size and profits, corporate law-firm revenues have slowed since 2008.Businesses have grown tired of paying ever-higher fees and are using insourcing, outsourcing, and computerization for more-straightforward legal work, though they have continued to pay more for true bet-the-company transactional and litigation work.
Second, computerization has started to squeeze ordinary lawyers. LegalZoom, Rocket Lawyer, and others are horning in on traditional areas of practice, like drafting incorporation papers and wills, and are also offering inexpensive legal-advice plans. Right now they are reaching only low-hanging fruit by offering simple legal documents or monthly legal-advice plans. As they grow in size, complexity, and acceptance, price competition will further stiffen. ...
Third, courts and legislatures have reined in litigation since the 1980s. Tort reform has limited class actions, damages, and fees, and tort law is less lucrative for the lawyers involved.
Last, there has been a 30-year decline in earnings for small firms and solo practitioners. ...
In 2008 hard times for corporate law firms finally brought public attention to the employment numbers for law graduates, and applications and attendance at law schools have fallen steeply since 2010. ... [T]roubled law schools will risk disaccreditation by admitting anyone they can and radically cutting costs rather than actually closing their doors. This could mean closing the law library or replacing the bulk of the tenured faculty with adjuncts. It would be inexpensive to run a skeleton law school that has few administrators and is taught by adjunct faculty. The question would then shift to how the A.B.A. might respond. It has never disaccredited a fully accredited American law school, and the legal and public-relations ramifications of such a move are unclear. ...
I think that after some rough sledding, the public, the profession, and the professoriate will all benefit from the law's transformation. ...
August 12, 2015 in Book Club, Legal Education | Permalink | Comments (6)
Graetz: The End Of Energy
Michael Graetz (Columbia), The End of Energy The Unmaking of America's Environment, Security, and Independence (Chapters 11 & 12) (MIT Press, 2011):
With the permission of MIT Press, this document includes Chapters 11 and 12 from my 2011 book, The End of Energy: The Unmaking of America's Environment, Security, and Independence. These two chapters discuss some of the history and merits of taxes, subsidies, and regulation (including cap and trade) as mechanisms to implement policies to curb greenhouse gases. In light of the renewed interest in and discussion of command and control regulations and carbon taxes, these chapters may be useful to readers who do not have the book. The bibliographic material relating to these chapters is contained in the book and has been omitted here.
Description of the book:
August 12, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (1)
Barnhizer: The Warrior Lawyer
David Barnhizer (Cleveland State), The Warrior Lawyer II: Using The Art of War and A Book of Five Rings to Gain Victory Through Disciplined Strategy (2015):
The force that ties all the pieces of law practice together into a coherent system is strategy—which can be understood as the ability to both plan and take action to achieve desired goals, or to at least significantly increase the probability of achieving a client's goals. One of the main reasons for studying strategy is that it improves our ability to evaluate, diagnose, estimate risks and costs and resolve the problems and opportunities our clients bring to us. Sun Tzu's Art of War and Musashi's Book of Five Rings offer a unique strategic language. Sun Tzu's Art of War is one of history's most widely read works on strategy. It has had significant influence on military strategy in Asia, including Japan and China. Sun Tzu and Musashi are like puzzle boxes with multi-layered expositions of strategic understanding the strategist can return to again and again. There is no finality to the insights. Musashi observes: "Really skillful people never get out of time, and are always deliberate, and never appear busy." This is the essence of the master strategist, whatever the discipline. The strategist is always in control of self. The Way of strategy offered by the combination of Sun Tzu's and Musashi's strategic thought is a methodology of greater awareness and effectiveness. Their insights as applied to the practice of law enable the strategist to perceive the world more sharply, extensively, and deeply.
August 12, 2015 in Book Club, Legal Education | Permalink | Comments (8)
Friday, August 7, 2015
Krugman Slams Piketty's 'New' Book On Inequality
New York Times Book Review: Thomas Piketty, The Economics of Inequality (Harvard University Press 2015), reviewed by Paul Krugman (Princeton):
Let me be blunt: I don't know how the decision was made to release this "new" Piketty book in its current form, but it's not at all the book one might have expected. It is, instead, a slightly revised version of a volume first published in 1997, when Mr. Piketty was in his mid-20s.
And by slightly I mean very slightly. Even the data tables have not, for the most part, been updated, in many cases containing no information later than 1995. Perhaps more important, the basic outlines of the argument haven't been updated to reflect later scholarship — not even Mr. Piketty's own work with Mr. Saez. As the author concedes in a note to readers, "This book does not fully take into account the results of the past 15 years of international research on the historical dynamics of inequality."
August 7, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (2)
Thursday, August 6, 2015
Mehrotra Reviews Zelenak's Learning To Love Form 1040
Ajay K. Mehrotra (Indiana), Reviving Fiscal Citizenship, 113 Mich. L. Rev. 943 (2015) (reviewing Lawrence Zelenak (Duke), Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax (University of Chicago Press, 2013)):
In recent years, numerous lawmakers, policy analysts, and scholars have been decrying the many defects of the present U.S. income tax system. Few have attempted to defend our return-based mass income tax. This essay reviews Learning to Love Form 1040, Lawrence Zelenak's stirring and persuasive defense of a simplified version of our present federal income tax system. In contrast to the conventional economic critiques, Zelenak explores the underappreciated social, cultural, and political benefits of a return-based, mass income tax. Chief among these, he argues, is the existing regime's potential to raise the tax consciousness of the average citizen and to enhance modern notions of fiscal citizenship.
August 6, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (1)
Rhode: The Trouble With Lawyers
Deborah L. Rhode (Stanford), The Trouble with Lawyers (Oxford University Press, June 1, 2015):
By any measure, the law as a profession is in serious trouble. Americans' trust in lawyers is at a low, and many members of the profession wish they had chosen a different path. Law schools, with their endlessly rising tuitions, are churning out too many graduates for the jobs available. Yet despite the glut of lawyers, the United States ranks 67th (tied with Uganda) of 97 countries in access to justice and affordability of legal services. The upper echelons of the legal establishment remain heavily white and male. Most problematic of all, the professional organizations that could help remedy these concerns instead jealously protect their prerogatives, stifling necessary innovation and failing to hold practitioners accountable.
Deborah Rhode's The Trouble with Lawyers is a comprehensive account of the challenges facing the American bar. She examines how the problems have affected (and originated within) law schools, firms, and governance institutions like bar associations; the impact on the justice system and access to lawyers for the poor; and the profession's underlying difficulties with diversity. She uncovers the structural problems, from the tyranny of law school rankings and billable hours to the lack of accountability and innovation built into legal governance-all of which do a disservice to lawyers, their clients, and the public.
August 6, 2015 in Book Club, Legal Education, Scholarship | Permalink | Comments (1)
Wednesday, August 5, 2015
Dynasty Trusts Enable The Wealthy To Control Their Assets Even Beyond The Grave
The Nation, How the Rich Can Keep Their Homes, Businesses, Artwork, and Wealth Tax-Free—Forever: Dynasty Trusts Enable the Wealthy to Control Their Assets Even Beyond the Grave, by Mike Koncza:
It's a common-sense notion that society's wealth shouldn't be governed by ghosts. "Our Creator made the earth for the use of the living and not of the dead," wrote Thomas Jefferson. (Also: "One generation of men cannot foreclose or burthen its use to another.") But in our new age of inequality—the top 10 percent now own nearly 80 percent of all wealth—old concerns about wealth and inheritance are coming back from the dead.
Americans have, historically, had a simple approach to dealing with wealth after its holder dies: You can do whatever you want with your property, but not for very long. Rich people can disinherit children. They can put extreme conditions on how their successors can inherit, like requiring marriage. They can build monuments to themselves or give everything to their pets. But they can only do it so long. Eventually, time catches up with them and their estates dissolve.
Or at least that's how it used to be. Remember that the dead can't actually do any of this themselves because they are, in fact, dead. Instead, a trust is empowered to carry out the last wishes of the deceased. A trust is simply a legal entity that contains property; people tell a trust what they want to do, and the trust acts like a ghost, enforcing their wishes beyond the grave. But there's a safeguard built in to prevent abuses: Trusts have been governed by something called the rule against perpetuities, which places a roughly 100-year limit on how long they can exist. This prevents people with no connection to the living world from putting restrictions on our country's wealth.
In recent years, the safeguard of time has been eroded. As the tax expert Ray D. Madoff documents in her 2010 book Immortality and the Law: The Rising Power of the American Dead, we are experiencing a rapid rise of dynasty trusts, which massively expand the power of the dead over the wealth of the living.
August 5, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (5)
Tuesday, August 4, 2015
2016 Princeton Review's Best 380 Colleges
The Princeton Review has released The Best 380 Colleges -- 2016 Edition. According to the press release, the book contains 62 rankings based on surveys completed by 136,000 students at the 380 schools (358 per school) (methodology here), including these categories:
- Best (Olin) classroom experience
- Best (Swarthmore), worst (U.S. Merchant Marine Academy) professors
- Most (U.S. Military Academy), least (New Jersey Institute of Technology) accessible professors
- Best (Rice) quality of life
- Most (Vanderbilt), least (Manhattanville) happy students
- Students love (Claremont McKenna) their school
- Most (Rollins), least (University of Dallas) beautiful campus
- Best (Claremont-McKenna), worst (Hawaii) run school
- Most liberal (Marlboro), most conservative (Thomas Aquinas) students
- Most (BYU), least (Reed) religious
- Students study the most (Harvey Mudd), least (Maynooth)
- Most (Princeton), least (NYU) financial aid
August 4, 2015 in Book Club, Legal Education | Permalink | Comments (2)
Saturday, July 4, 2015
Tax Like It Is July 4, 1776
Wall Street Journal op-ed: What Life Was Like in 1776, by Thomas Fleming (Former President, Society of American Historians; Author, What America Was Really Like in 1776 (2012)):
Americans [in 1776] had the highest per capita income in the civilized world, paid the lowest taxes—and were determined to keep it that way. ...
In the northern colonies, according to historical research, the top 10% of the population owned about 45% of the wealth. In some parts of the South, 10% owned 75% of the wealth. But unlike most other countries, America in 1776 had a thriving middle class.
Tax Foundation: Tax Facts for Independence Day 2013:
Taxpayers across the country will celebrate the 237th anniversary of American independence on July 4th this year. As students of history will remember, one of the chief complaints of the American colonists against the British government in 1776 was unfair and burdensome taxation (including 18th century tax breaks for big business). With that in mind, the Tax Foundation presents a few facts for Independence Day that highlight the changing American tax system.
July 4, 2015 in Book Club, Tax | Permalink | Comments (7)
Thursday, July 2, 2015
Morriss: BEPS, FATCA & EU Tax Harmonization: Seeing The Taxman
Andrew P. Morriss (Dean, Texas A&M), Seeing Like A Taxman:
The world of international financial regulation and taxation is in turmoil. New initiatives from the United States, the OECD and the European Union seek to reign in tax avoidance and evasion through a wide array of measures. These include the US FATCA, the OECD's base erosion and profit shifting (BEPS) initiative, and EU tax harmonization measures. As Richard Gordon and I have argued elsewhere, these measures were generally adopted without regard to whether the benefits they might yield in revenue collection are worth the costs they impose [Moving Money: International Financial Flows, Taxes, & Money Laundering, 35 Hastings Int'l & Comp. L. Rev. (2014)]. Why then do they continue to appear?
One advantage academics have in such circumstances is to bring to bear ideas from outside a narrow field that can help make sense of events by providing a framework for analysis. Two books by James C. Scott, a political scientist and anthropologist at Yale, offer a perspective on anti-avoidance and anti-evasion measures that can suggest where things might be headed. In Seeing Like a State: How Certain Schemes to Improve the Human Condition Have Failed (Yale 1998), Scott drew on his work in Southeast Asia to analyze why many ambitious development projects failed. In The Art of Not Being Governed: An Anarchist History of Upland Southeast Asia (Yale 2009), he looked at the history of upland people who avoided incorporation into pre-colonial and colonial states by running away. We can use Scott's analysis as an opportunity to re- think how governments are approaching tax avoidance and tax evasion. In doing so, I am stretching Scott's analysis well beyond where he deployed it. Nonetheless, the analogy between Southeast Asian societies and modern tax avoidance and evasion is a powerful one.
July 2, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (3)
Wednesday, July 1, 2015
Palfrey: BiblioTech — Why Libraries Matter More Than Ever In The Age Of Google
John Palfrey (Head of School, Phillips Academy; former Henry N. Ess III Professor of Law & Vice Dean for Library and Information Resources, Harvard Law School), BiblioTech: Why Libraries Matter More Than Ever in the Age of Google (May 2015):
Libraries today are more important than ever. More than just book repositories, libraries can become bulwarks against some of the most crucial challenges of our age: unequal access to education, jobs, and information.
In BiblioTech, educator and technology expert John Palfrey argues that anyone seeking to participate in the 21st century needs to understand how to find and use the vast stores of information available online. And libraries, which play a crucial role in making these skills and information available, are at risk. In order to survive our rapidly modernizing world and dwindling government funding, libraries must make the transition to a digital future as soon as possible—by digitizing print material and ensuring that born-digital material is publicly available online.
July 1, 2015 in Book Club, Legal Education, Scholarship | Permalink | Comments (0)
Tuesday, June 30, 2015
Reynolds Reviews Barton's The Decline And Rebirth Of The Legal Profession
Following up on my previous post: Glenn Reynolds reviews the new book by Benjamin H. Barton (Tennessee), Glass Half Full: The Decline and Rebirth of the Legal Profession (Oxford University Press, June 15, 2015), in USA Today, Are Happier Lawyers, Cheaper Legal Fees on the Horizon?:
Barton notes that high-end law firms are being squeezed by much-greater client sensitivity to costs, and by technology that lets one junior attorney do the work of ten when reviewing documents. (Increased efficiency isn't a plus when you bill by the hour.) Likewise, lawyers at the bottom end are being squeezed by online legal form services like LegalZoom or Rocket Lawyer. Still, he sees some upsides for lawyers and clients alike.
For lawyers, he sees incomes falling to the more-modest levels that prevailed before the 1980-2000 legal boom. Lower incomes are bad, of course, but it's also true that prior to the boom, lawyers were happier with their work. Crushing workloads, dog-eat-dog firm politics and fickle clients made the boom time much more stressful. The move to billing arrangements that focus on results, not hours worked, saves clients money, but it also changes the way lawyers work, probably for the better.
June 30, 2015 in Book Club, Legal Education | Permalink | Comments (0)
Friday, June 26, 2015
Winn: Law Students Can Disrupt The Market For High-Priced Textbooks By 'Naming And Shaming' Faculty Who Refuse To Use Free Open Access Books
Jane K. Winn (University of Washington), Can Law Students Disrupt the Market for High-Priced Textbooks?, 10 Wash. J. L. Tech. & Arts ___ (2015):
The Center for Computer-Assisted Legal Instruction (CALI) is a non-profit organization whose mission is to advance legal education through technological innovation and collaboration. With its eLangdell Press project, CALI publishes American law school textbooks in open access, royalty-free form, offering faculty authors compensation equivalent to what most law school textbook authors would earn in royalties from a traditional full-price publisher. I am writing a new sales textbook and "agreements supplement" based on contemporary business practice that I will publish in open access form with CALI's eLangdell Press. Relatively few other American legal academics publish in open access form, however, suggesting that the market for textbooks may be "locked-in" to a principal-agent conflict between students and faculty members. If American law students organized a website showing the textbook costs of all law faculty members at all law schools, they might be able to use a "naming and shaming" strategy to overcome faculty "lock-in" to high-priced textbooks and increase the adoption of open access textbooks.
Deborah H. Geier (Cleveland State) has published a free eLangdell textbook, U.S. Federal Income Taxation of Individuals (CALI 2015):
As one, lone law professor, I have little direct ability to reduce tuition costs for my students. When writing this textbook, however, I decided to decline expressions of interest from the legacy legal publishers in favor of making this textbook available as a free download over the internet (in ePub format for iPads, Mobi format for Kindles, and pdf format for laptops), with an at-cost, print-on-demand alternative for those who like a hard copy. Fortunately, eLangdell (a division of CALI, the Center for Computer-Assisted Legal Instruction) has been an ideal partner in this regard.
In addition to eliminating (or lowering) student cost, this mode of publication will permit me to quickly and fully update the book each December, incorporating expiring provisions, inflation adjustments for the coming calendar year, new Treasury Regulations, etc., in time for use in the spring semester, an approach that avoids cumbersome new editions or annual supplements. This publication method also makes the textbook suitable for use as a free study aid for students whose professors adopt another textbook, as this textbook walks the student through the law with many more fact patterns and examples than do many other textbooks. While this practice adds length, I believe that it also makes the book more helpful to students in confronting what can be daunting material. Finally, having the textbook easily accessible to foreign students enrolled in a course examining the U.S. Federal income taxation of individuals is important to me, and having the textbook available as a free internet download succeeds well in that regard.
A Teacher's Manual is available for professors who adopt the book (or parts of it) for use in their course.
June 26, 2015 in Book Club, Legal Education, Scholarship, Tax | Permalink | Comments (4)
Thursday, June 18, 2015
NY Times: Put Lawyers Where They're Needed
New York Times op-ed: Put Lawyers Where They're Needed, by Theresa Amato: (author, Liberated Lawyering: How Lawyers Can Change the World (forthcoming 2016)):
Millions of Americans lack crucial legal services. Yet enormous numbers of lawyers are unemployed. Why can't the supply of lawyers match the demand? ...
To create the entire sector of sustainable, affordable legal service providers that the legal profession needs will take much more entrepreneurship. There's no shortage of lawyers to bridge the justice gap. For the last four years, less than 60 percent of law-school graduates have found full-time jobs requiring a bar qualification.
The problem is twofold. First, school fees have consistently outpaced inflation over the last 30 years, and on average, 86 percent of law students graduate with six-figure debt. Without help, the drag of this debt makes it near-impossible for willing graduates to take lower-paying legal services jobs.
Second, even for those graduates who are able to serve those who lack affordable legal representation, the jobs are few and much fought-for — despite the often less than chic locales. Recent graduates rarely have the training or resources to create jobs for themselves. ...
June 18, 2015 in Book Club, Legal Education | Permalink | Comments (5)
Tuesday, June 16, 2015
The Law Student's Guide To Meaningful Employment
Neil W. Hamilton (St. Thomas), Roadmap: The Law Student's Guide to Preparing and Implementing a Successful Plan for Meaningful Employment (2015):
Professor Neil Hamilton, former interim dean of St. Thomas University School of Law, has developed a ground-breaking template for law students to use throughout all three years of law school in order to be fully prepared to find employment upon graduation. Hamilton established the core competencies desired by law firms, corporate legal departments, and governmental law departments, to demonstrate what competencies each student should be developing. Through a combination of one-to-one mentoring and student-driven growth plans, each student identifies specific competencies and career goals then demonstrates progress over the final five semesters before graduation. Hamilton's method is already in use at several law schools, with spectacular results―both increased employment rates and elevated student understanding of the student's role and path in obtaining employment.
This is the book for law students who want to take control of their law school education, and ensure a positive outcome upon graduation.
June 16, 2015 in Book Club, Legal Education | Permalink | Comments (1)
Thursday, June 11, 2015
The New 1L: First-Year Lawyering With Clients
The New 1L: First-Year Lawyering with Clients (Eduardo R.C. Capulong (Montana), Michael A. Millemann (Maryland), Sara Rankin (Seattle) & Nantiya Ruan (Denver), eds. Carolina Academic Press 2015):
In The New 1L, leading teachers in the field describe how, in the first year of legal education, they teach students to act, as well as think, like lawyers. In their courses, clients are central not extraneous. Working under a lawyer's supervision, students interview clients, conduct factual investigations, draft pleadings, and write memoranda and briefs. The authors argue that, in isolation, theory and practice are incomplete, and first-year educators must integrate the two. They discuss the benefits and challenges of this new 1L approach, and also provide a range of successful models for any teacher who wants to adopt this pedagogy to a first-year course. What they say is particularly relevant today, when many are criticizing law schools for their over-reliance on the Langdellian teaching method and failure to produce practice-ready graduates.
June 11, 2015 in Book Club, Legal Education | Permalink | Comments (0)
Tuesday, June 9, 2015
Hellwig: The United States Tax Court – An Historical Analysis
Press Release, W&L Law's Brant Hellwig Publishes Book on U.S. Tax Court:
Washington and Lee law professor and incoming dean Brant Hellwig recently completed a manuscript detailing the historical evolution and jurisdiction of the United States Tax Court.
The text, titled The United States Tax Court – An Historical Analysis, is an expanded second edition of the seminal Tax Court history published by Professor Harold Dubroff in the late 1970s. Dubroff's edition was written shortly after Congress established the Tax Court as a court of record under Article I of the Constitution. The Tax Court commissioned Hellwig to update Dubroff's work in light of the considerable expansion in the Tax Court's statutory jurisdiction in recent years.
June 9, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Wednesday, June 3, 2015
Ventry Reviews Mehrotra's Making the Modern American Fiscal State
Dennis J. Ventry Jr. (UC-Davis), Book Review, 46 J. Interdisc. Hist. 133 (Summer 2015) (reviewing Ajay K. Mehrotra (Director, American Bar Foundation), Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Cambridge University Press, 2013)):
Mehrotra's award-winning book is a tour de force. It chronicles a transformative period in the development of the American fiscal state during which the old order — characterized by indirect, hidden, mercilessly regressive, and partisan taxation — gave way to a direct, transparent, steeply progressive, and professionally administered tax regime.
Making the Modern American Fiscal State will appeal to historians across multiple disciplines with diverse research interests. Mehrotra's diligent chronicling of "what actually happened in the past" aptly fulfills the historian's mandate "to trace and explain change over time." Moreover, Mehrotra identifies and informs all of the relevant schools of thought about state-building at the turn of the century, including the influence of national crises, the "corporate liberal" view that Progressive Era reforms were designed to deflect more radical change, "progressive" historical accounts of ineluctable advancement and "great men," and "democratic-institutionalism" as advanced not just by historians but also political scientists, sociologists, and economists.
June 3, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Tuesday, June 2, 2015
Atkinson: Inequality — What Can Be Done?
Anthony B. Atkinson (Oxford & London School of Economics), Inequality: What Can Be Done? (Harvard University Press, May 11, 2015):
Inequality is one of our most urgent social problems. Curbed in the decades after World War II, it has recently returned with a vengeance. We all know the scale of the problem—talk about the 99% and the 1% is entrenched in public debate—but there has been little discussion of what we can do but despair. According to the distinguished economist Anthony Atkinson, however, we can do much more than skeptics imagine.
Atkinson has long been at the forefront of research on inequality, and brings his theoretical and practical experience to bear on its diverse problems. He presents a comprehensive set of policies that could bring about a genuine shift in the distribution of income in developed countries. The problem, Atkinson shows, is not simply that the rich are getting richer. We are also failing to tackle poverty, and the economy is rapidly changing to leave the majority of people behind. To reduce inequality, we have to go beyond placing new taxes on the wealthy to fund existing programs. We need fresh ideas. Atkinson thus recommends ambitious new policies in five areas: technology, employment, social security, the sharing of capital, and taxation. He defends these against the common arguments and excuses for inaction: that intervention will shrink the economy, that globalization makes action impossible, and that new policies cannot be afforded.
June 2, 2015 in Book Club, Tax | Permalink | Comments (1)
Wednesday, May 20, 2015
Shaviro: Recent International Tax Policy Developments
Daniel Shaviro (NYU), The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments:
U.S. international tax policy is at a crossroads, say those who urge the United States to adopt what common parlance would call a territorial system. They argue that one of the two ways forward they identify – trying to fortify the current U.S. system – would lead to ever-costlier outlier status for our tax system, and ever-declining competitiveness for U.S. multinationals. They therefore urge U.S. policymakers to embrace what they identify as the other way forward: conforming to global norms by adopting a territorial system.
An alternative metaphor to that of the crossroads, more likely to appeal to proponents of addressing stateless income than to pro-territorialists, is that of the seesaw. Under this view, while policymakers in OECD countries may long have deliberately tolerated profit-shifting by multinationals – perhaps as an informal way of lowering effective tax rates for these often highly mobile taxpayers – at some point they became convinced that it had gone too far. Thus, proponents of restricting stateless income want to tip the balance somewhat (but not too far) back in the other direction. For example, they may want to ensure that each increment of a multinational's global income will be subject to tax somewhere – but just once, rather than either zero times or twice, under what has been called the "single tax principle."
In my 2014 book Fixing U.S. International Taxation, I tried to offer a better analytical framework for international tax policy than either of the above. The concepts that I hoped to sideline or even banish included not only the single tax principle, along with the "worldwide versus territorial" framework – which I disparaged as conflating multiple margins, even leaving aside countries' hybridity in practice – but also normative reliance on the whole rancid "alphabet soup" of single-margin neutrality benchmarks such as capital export neutrality (CEN), capital import neutrality (CIN), and capital ownership neutrality (CON).
A number of important things have happened in international tax policy since Fixing went to press. For example:
May 20, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Tuesday, May 19, 2015
Rise Of The Robots: How 'The Job-Eating Maw Of Technology Threatens Even The Nimblest And Most Expensively Educated,' Including Lawyers
New York Times Sunday Book Review, 'Rise of the Robots' and 'Shadow Work':
In the late 20th century, while the blue-collar working class gave way to the forces of globalization and automation, the educated elite looked on with benign condescension. Too bad for those people whose jobs were mindless enough to be taken over by third world teenagers or, more humiliatingly, machines. The solution, pretty much agreed upon across the political spectrum, was education. Americans had to become intellectually nimble enough to keep ahead of the job-destroying trends unleashed by technology, both robotization and the telecommunication systems that make outsourcing possible. Anyone who wanted a spot in the middle class would have to possess a college degree — as well as flexibility, creativity and a continually upgraded skill set.
But, as Martin Ford documents in Rise of the Robots: Technology and the Threat of a Jobless Future, the job-eating maw of technology now threatens even the nimblest and most expensively educated. Lawyers, radiologists and software designers, among others, have seen their work evaporate to India or China. Tasks that would seem to require a distinctively human capacity for nuance are increasingly assigned to algorithms, like the ones currently being introduced to grade essays on college exams. Particularly terrifying to me, computer programs can now write clear, publishable articles, and, as Ford reports, Wired magazine quotes an expert's prediction that within about a decade 90 percent of news articles will be computer-generated. ...
May 19, 2015 in Book Club, Legal Education | Permalink | Comments (2)
Land Taxes And Inequality
Slate, The Land Taxers of Fairhope:
More than a century ago, Henry George proposed a property tax he hoped would remedy inequality. Here's what happened to a town that tried it.
In 1879 the American political economist Henry George proposed a policy to address economic inequality: Tax land—not what's built on top of it. Tax a parking lot, a seven-story building, and a skyscraper based solely on the value of their footprints. Tax landowners that way, George reasoned in Progress and Poverty, and they couldn't afford not to develop their holdings. The "single tax" on land would create a strong incentive for bigger buildings, more offices, and more apartments, lowering costs for businesses, shops, and residential tenants. It would remedy the regressive advantage of the urban landowner, to whom George wrote: "[W]ithout doing one stroke of work, without adding one iota of wealth to the community, in ten years you will be rich!"
May 19, 2015 in Book Club, Tax | Permalink | Comments (1)
Sunday, May 17, 2015
Would A Teaching-Intensive Tenure Track Help Solve The Law School Crisis?
Inside Higher Ed, New Book Proposes Teaching-Intensive Tenure Track Model to Address Higher Ed Crisis:
A new book from Michael Bérubé, the Edwin Erle Sparks Professor of Literature at the Pennsylvania State University, and Jennifer Ruth, associate professor of English at Portland State University, ... The Humanities, Higher Education and Academic Freedom: Three Necessary Arguments, [argues that] the real crisis in the humanities is the large-scale employment of non-tenure-track professors with no academic freedom who are hired, rehired and fired relatively informally and noncompetitively. Bérubé and Ruth also propose a solution to the "deprofessionalization" of the professoriate: a teaching-intensive tenure track that would grandfather long-serving adjuncts but for everyone else prioritize the competitive hiring of those with terminal degrees.
"We propose that many full-time faculty lines off the tenure track be converted to teaching-intensive tenured positions," the book says. "The tenure process for such faculty would involve rigorous peer review, conducted by their tenured colleagues at the same institution, but would carry no expectations for research or creative activity," although service would still be required. Another, more traditional tenure track would remain for professors with research responsibilities. ...
May 17, 2015 in Book Club, Legal Education | Permalink | Comments (0)
Friday, May 15, 2015
Wolves Of The Revenue
Pete Johnson (Lawyer, Southern California), Wolves of the Revenue:
When lawyer Pete Johnson's clients experienced harassment by the IRS, his response was unique: To pursue taxpayer vengeance in fiction.
Johnson's new novel, Wolves of the Revenue, is a riveting thriller that confronts the IRS about taxpayer abuse.
"In my experience the IRS fails to atone, or even officially apologize, for its wrongs when in error," Johnson said. "Unlike with the CIA and FBI, the Service is rarely a focal point in fiction."
"Wolves of the Revenue" relates the story of a taxpayer coping with two IRS agents' harassing audits, assessments and seizures.
To absolve himself and experience the satisfaction of vindication, this leads the protagonist down a path where betrayal, forbidden love and revenge awaits him.
May 15, 2015 in Book Club, Tax | Permalink | Comments (0)
Thursday, May 14, 2015
Pedigree: How Elite Students Get Elite Jobs
Lauren A. Rivera (Northwestern, Kellogg School of Management), Pedigree: How Elite Students Get Elite Jobs (2015):
Americans are taught to believe that upward mobility is possible for anyone who is willing to work hard, regardless of their social status, yet it is often those from affluent backgrounds who land the best jobs. Pedigree takes readers behind the closed doors of top-tier investment banks, consulting firms, and law firms to reveal the truth about who really gets hired for the nation's highest-paying entry-level jobs, who doesn't, and why.
Drawing on scores of in-depth interviews as well as firsthand observation of hiring practices at some of America's most prestigious firms, Lauren Rivera shows how, at every step of the hiring process, the ways that employers define and evaluate merit are strongly skewed to favor job applicants from economically privileged backgrounds. She reveals how decision makers draw from ideas about talent—what it is, what best signals it, and who does (and does not) have it—that are deeply rooted in social class. Displaying the "right stuff" that elite employers are looking for entails considerable amounts of economic, social, and cultural resources on the part of the applicants and their parents.
May 14, 2015 in Book Club, Legal Education | Permalink | Comments (5)
Tuesday, May 5, 2015
Soled Reviews Zelenak's Learning To Love Form 1040
Jay A. Soled (Rutgers), Book Review, 87 Temp. L. Rev. 111 (2014) (reviewing Lawrence Zelenak (Duke), Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax (University of Chicago Press, 2013)):
For the last several decades, a few days immediately before and on April 15 itself, our country has experienced an annual ritual as taxpayers nationwide form long lines at their local post offices to file their income tax returns. Akin to military service, undoubtedly few relish this obligation but recognize it as their civic obligation worthy of fulfillment. In a fascinating new book, Learning to Love Form 1040, published by the University of Chicago Press, Duke University School of Law professor Lawrence Zelenak details the origins of this obligation, traces its history, and explores how it has fostered what he terms fiscal citizenship, or "the important civic purpose of recognizing and formalizing the financial responsibilities of citizenship."
May 5, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (2)
Monday, May 4, 2015
Tax Policy And The Invisible Hand Of God
Huffington Post: The Invisible Hand of God, by Jim Burklo (Associate Dean of Religious Life, USC):
The United States has the highest poverty rate, the greatest income inequality, and the greatest wealth inequality of any major developed economy in the world. Edward Kleinbard, We Are Better Than This: How Government Should Spend Our Money (Oxford University Press, 2014) (p 98).
America ought to be better than these statistics imply. It's time for us to live up to the moral values espoused so long ago by Adam Smith. The real Adam Smith, that is.
I've just finished a dense but important and surprisingly readable book by a University of Southern California professor of tax law, Ed Kleinbard. I had the privilege of enjoying a vegetarian lunch with him last week at USC's Good Karma Cafe. He was eager for me to do what I could in the faith community to spread the message of his recent book. And I'm eager to do so, because there is good theology lurking amid the wonky details of tax and spending policy in We Are Better Than This.
May 4, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (3)
Wednesday, April 15, 2015
Call for Book Reviews: Michigan Law Review
The Michigan Law Review has asked me to post its solicitation of book reviews for its 2016 Survey of Books Related to the Law:
The Michigan Law Review publishes an Annual Survey of Books. These book reviews are not included in any other issue of the Law Review. Typically, the Survey includes only reviews of books published in the past year. The Volume 114 Book Review issue will be published in spring 2016.
April 15, 2015 in Book Club, Legal Education, Scholarship, Tax | Permalink | Comments (1)
Thursday, April 2, 2015
Parrillo Reviews Mehrotra's Law, Politics, and the Rise of Progressive Taxation
Nicholas R. Parrillo (Yale), Book Review, 101 J. Am. Legal Hist. 1225 (2015) (reviewing Ajay Mehrotra (Indiana), Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Cambridge University Press, 2013)):
This book deserves to be (and, I predict, will become) the standard account of a major transition in the history of American governance: from a tax regime that was predominantly regressive, indirect, and centered on federal customs duties to one far more progressive, direct, and centered on the federal income tax.
Ajay K. Mehrotra's story opens with a survey of American taxation circa 1877. Federal taxation consisted of customs duties on imported goods to protect domestic producers, plus excises on liquor and tobacco. These levies fell (or at least were understood to fall) largely on consumers. At the state and local levels, taxation consisted mainly of a general property tax that nominally covered all property but, in practice, fell on land while allowing financial assets to escape.
April 2, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Thursday, March 26, 2015
Taxation of Entertainers, Athletes, and Artists
Lionel Sobel, Taxation of Entertainers, Athletes, and Artists (ABA Press, 2015):
As entertainers, athletes, and artists are often treated differently by the public, tax law also distinguishes between them and people who earn their living in more traditional ways. Their unique forms and sources of income; where the income is earned; and the sometimes uncertain ways that it is compensated require careful understanding and special handling
Taxation of Entertainers, Athletes, and Artists discusses the complex issues affecting the income taxation of these professionals. In this clearly written book, author Lionel S. Sobel provides numerous examples, calculations, charts and graphs to illustrate the material. He explains how taxation affects them in two sections:
Part I: U.S. domestic taxation policies and procedures, addressing how the United States taxes income earned in the United States by entertainers, athletes and artists who are United States citizens and resident aliens.
Part II: International taxation, covering the way that the United States taxes income earned in the U.S. by entertainers, athletes, and artists who are nonresident aliens, and how other countries tax income in those countries when these performers and artists are U.S. citizens and U.S.-resident aliens. This part also considers how the U.S. has provided some tax relief for those of its citizens and resident aliens who pay tax in other countries.
March 26, 2015 in ABA Tax Section, Book Club, Scholarship, Tax | Permalink | Comments (0)
Thursday, March 12, 2015
The End of College
New York Times: College for a New Age, by Joe Nocera:
Kevin Carey has a 4-year-old girl. Carey, the director of the education policy program at the New America Foundation, has been thinking about the role of universities in American life for virtually his entire career. But after his daughter was born, that thinking took on a new urgency.
"All of a sudden there is a mental clock," he told me the other day. "How am I going to pay for her college education? I wanted to write a book that asked, 'What will college be like when my daughter is ready to go?' "
His answer is his new book, The End of College, which is both a stinging indictment of the university business model and a prediction about how technology is likely to change it. His vision is at once apocalyptic and idealistic. He calls it "The University of Everywhere."
"The story of higher education's future is a tale of ancient institutions in their last days of decadence, creating the seeds of a new world to come," he writes. If he is right, higher education will be transformed into a different kind of learning experience that is cheaper, better, more personalized and more useful.
March 12, 2015 in Book Club, Legal Education | Permalink | Comments (4)
Wednesday, February 18, 2015
Kleinbard Presents We Are Better Than This Today at Pepperdine
Edward Kleinbard (USC) presents We Are Better Than This: How Government Should Spend Our Money at Pepperdine today as part of our Tax Policy Colloquium Series:
We Are Better Than This fundamentally reframes budget debates in the United States. Author Edward D. Kleinbard explains how the public's preoccupation with tax policy alone has obscured any understanding of government's ability to complement the private sector through investment and insurance programs that enhance the general welfare and prosperity of our society at large.
He argues that when we choose how government should spend and tax, we open a window into our "fiscal soul," because those choices are the means by which we express the values we cherish and the regard in which we hold our fellow citizens. Though these values are being diminished by short-sighted decisions to starve government, strategic government spending can directly make citizens happier, healthier, and even wealthier.
Expertly combining the latest economic research with his insider knowledge of the budget process into a simple yet compelling narrative, he unmasks the tax mythologies and false arguments that too often dominate contemporary discourse about budget policies. Large quantities of comparative data are succinctly distilled to situate the United States among its peer countries, so that readers can judge for themselves whether contemporary budget choices really reflect our aspirational fiscal soul,
Kleinbard's presentation takes a multi-disciplinary approach, drawing on economics, finance, law, political science and moral philosophy. He uniquely weaves economic research and moral philosophy together by emphasizing our welfare, not just our national income, and by contrasting the actual beliefs of Adam Smith, a great moral philosopher, with the cartoon version of the man presented by proponents of the most extreme forms of private market triumphalism.
Update: Post-presentation lunch:
February 18, 2015 in Book Club, Colloquia, Scholarship, Tax | Permalink | Comments (0)
Princeton Review: The 200 Best Value Colleges
Princeton Review, Colleges That Pay You Back: The 200 Best Value Colleges and What It Takes to Get In (2015):
The Princeton Review has released a new book and online resource that addresses two of the major concerns of college applicants and their parents: paying for college and graduating with a good job and paycheck" ... [A] one-of-a-kind guide to the nation's academically best and most affordable colleges that also have excellent records of alumni employment. The Princeton Review ... developed a unique "Return-on-Education" (ROE) rating to winnow its list of colleges for this book. ROE measures 40 weighted data points. Everything from academics, cost, financial aid, and student debt to statistics on graduation rates, alumni salaries and job satisfaction.
The Princeton Review lists the Top 5o Schools for Return on Education. Here are the Top 10:
February 18, 2015 in Book Club, Law School Rankings, Legal Education | Permalink | Comments (1)
Thursday, February 12, 2015
BRICS and the Emergence of International Tax Coordination
BRICS and the Emergence of International Tax Coordination (IBFD 2015) (Yariv Brauner (Florida) & Pasquale Pistone (WU Vienna), eds.):
The BRICS have been all the rage from the beginning of the millennium. This book focuses on the shift of power in the global economy from the traditionally dominant nations that comprise the OECD, or, even more narrowly, the G7, to emerging economies, perhaps led by the BRICS. The remodeling of the power structure shaping the global economy and global economic governance more generally is possibly being paralleled by a corresponding reformatting of international taxation. The dominance of the richest countries in the world over the international tax regime that had evolved over the second part of the 20th century is being defied as the 21st century progresses. Emerging economies, within and outside the OECD, assert their newly found power to acquire voice and influence on the international tax agenda.
February 12, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Monday, February 9, 2015
NYU Hosts Book Discussion With Eugene Steuerle on How to Restore Fiscal Freedom and Rescue Our Future
The NYU Graduate Tax Program hosts a discussion today with C. Eugene Steuerle (Urban Institute) on his book, Dead Men Ruling: How to Restore Fiscal Freedom and Rescue Our Future (2014):
Eugene Steuerle argues that these seemingly separable economic and political problems are actually symptoms of a common disease, one unique to our time. Unless that disease and the history of how it spread over time is understood, Steuerle says, it is easy for politicians and voters alike to fall prey to believing in simple but ineffective nostrums, hoping that a cure lies merely in switching political parties or reducing the deficit or protecting and expanding our favorite program.
Despite the despairing claims of many, Steuerle points out that we no more live in an age of austerity than did Americans at the turn into the twentieth century with the demise of the frontier. Conditions are ripe to advance opportunity in ways never before possible, including doing for children and the young in this century what the twentieth did for senior citizens, yet without abandoning those earlier gains. Recognizing this extraordinary but checked potential is also the secret to breaking the political logjam that —as Steuerle points out —was created largely by now dead (or retired) men.
February 9, 2015 in Book Club, Colloquia, Scholarship, Tax | Permalink | Comments (0)
Monday, February 2, 2015
Caron: Thomas Piketty and Inequality -- Legal Causes and Tax Solutions
Paul L. Caron (Pepperdine), Thomas Piketty and Inequality: Legal Causes and Tax Solutions, 64 Emory L.J. Online 2073 (2015):
Thomas Piketty's Capital in the Twenty-first Century has acted as an accelerant fueling the fiery public debate over increasing inequality in America and around the world. Piketty makes the provocative empirical claim that the rate of return to private capital inevitably exceeds the rate of economic growth (r > g) and thus leads to growing concentrations of wealth among the richest members of society. Piketty has spawned heated debates in newspapers, magazines, and blogs, which soon will continue in academic journals and law reviews. Shi-Ling Hsu is one of the first out of the gate with The Rise and Rise of the One Percent: Considering Legal Causes of Wealth Inequality, 64 Emory L.J. Online 2043 (2015).
Hsu focuses on the interesting question of how law and legal institutions foster inflated returns on capital (Piketty's r). He also makes the important point that lawmakers often conflate Piketty's r with g (public economic growth), resulting in laws that boost the former with little discernible impact on the latter. The bulk of Hsu's argument is devoted to explaining how four areas of American law contribute to "the legal enrichment of the one percent": financial regulation, oil and gas subsidies, transition relief, and electric utility regulation. He concludes with a plea for greater federal funding of education to spur greater economic growth and bridge the deepening inequality chasm in America.
Hsu's essay is a significant contribution to what is certain to be an energetic debate over the implications of Piketty's work. The need to examine the impact of legal rules and institutions on both private capital returns and public economic growth will be an enduring contribution to future scholarship on the extent, consequences, and reduction of income and wealth inequality. I offer here two modest reactions to Hsu's essay: (1) recent inequality research has shifted the focus of high-end wealth concentration from the Top 1% to the Top 0.1% (and even the Top 0.01%), with important implications for the work of both Piketty and Hsu, including (2) the inquiry into whether policymakers should intervene before the fact to re-shape the distribution of the benefits and burdens of economic activity (Hsu's approach) or instead redistribute wealth after the fact (Piketty's approach).
In a recent essay, Joseph Bankman and I argued that tax scholars need to focus more of our work on how policymakers should address the federal government's unprecedented (and growing) fiscal imbalance. California Dreamin': Tax Scholarship in a Time of Fiscal Crisis, 48 U.C. Davis L. Rev. 405 (2014). In Piketty terms, s (spending) > r (revenues). We proposed that California's recent tax increases on the wealthy should provide a template for the nation to bring r more into alignment with s.
February 2, 2015 in Book Club, Scholarship, Tax | Permalink | Comments (0)
Thursday, January 29, 2015
Going Clear, Scientology, and the IRS
Slate, What Sundance Favorite Going Clear Tells Us About Scientology:
Going Clear [review here] ends by noting that the church has fewer than 50,000 members but still possesses more than $3 billion in assets. Most of this wealth can be attributed to Scientology's long, tortured, and ultimately triumphant battle with the IRS to be deemed a non-profit, tax-exempt organization. That victory is perhaps Miscavige's keystone achievement: as the film details, and as the New York Times reported in 1997, Miscavige used a combination of lawsuits, backroom negotiations, and private investigators digging up dirt on IRS officials to secure Scientology's status as a religion.
January 29, 2015 in Book Club, IRS News, Tax | Permalink | Comments (0)


text:
Opened 9 years ago
Closed 9 years ago
#6268 closed (duplicate)
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|Has patch:
|Needs documentation:
|Needs tests:
|Patch needs improvement:
|Easy pickings:
I accidentally returned a number from a view. Obviously an error, but instead of the usual nice debug page, a black-on-white stacktrace is all that is returned. I'm using the development server and the SVN trunk version if that matters.
Traceback (most recent call last): File ".../python2.5/site-packages/django/core/servers/basehttp.py", line 277, in run self.result = application(self.environ, self.start_response) File ".../python2.5/site-packages/django/core/servers/basehttp.py", line 631, in __call__ return self.application(environ, start_response) File ".../python2.5/site-packages/django/core/handlers/wsgi.py", line 209, in __call__ response = middleware_method(request, response) File ".../python2.5/site-packages/django/middleware/common.py", line 90, in process_response if response.status_code == 404: AttributeError: 'int' object has no attribute 'status_code'
It looks like that the request, view and exception middleware is protected by the usual technical_500_response handler (see base.py, BaseHandler.get_response()) but not the response middleware (see wsgi.py, WSGIHandler.call()) Is there a reason for this difference? Why can't the base handler also apply the response middleware (just before the return in line 101 in base.py)? Both modpython.py and wsgi.py seem to use the same chunk of code here which could moved to base.py.
Attachments (1)
Change History (3)
Changed 9 years ago by Jan Rademaker <j.rademaker@…>
Make sure a view returns a HttpResponse object
comment:1 Changed 9 years ago by Jan Rademaker <j.rademaker@…>
- Needs documentation unset
- Needs tests unset
- Patch needs improvement unset
The problem is (might be); are there any scenarios where a view returns a HttpResponse-like object instead of an actual HttpResponse object? If not, I think ticket6268.patch should be sufficient.
comment:2 Changed 9 years ago by Karen Tracey <kmtracey@…>
- Resolution set to duplicate
- Status changed from new to closed

subset: commoncrawl


text:
July 2016
First Club Newsletter
The day trip to Omaha was a delightful day. The Rotella Bread Company were very hospitable!!
Rotella sells locally under their own label and provides lots and lots of bread for restaurants.
They produce 200,000 loaves of bread a week with eight to ten semi loads of flour delivered daily!!
Cracker Barrel was delicious and Lauritzen Gardens was beautiful.
Wednesday, August 31
Day trip to Le Mars IA
11 am lunch at 4 Brothers Bar & Grill
12;30 Coach tour of Alley Art and the fiberglass statue ice cream cones
2 pm The Brown Family Concert (Gospel, County, Celtic and more)
Finishing with Blue Bunny Ice Cream.
Cost is $73 Sign up Now!
A note concerning trip cancellations & Sign-ups: If you need to cancel please call the bank.
We almost always have a waiting list and would like those people on the list to have the opportunity
to go before you fill the seats yourself.
Also Our First Club Events are for First Club Members. If you would like to bring a friend we can put them on the waiting list and if there is space they may always go along.
Better yet invite your friend to join. We always welcome new members!
If you have any questions please let us know. Thanks
"Sister Act" will be at the Omaha Community Playhouse this fall. Anyone interested? Sunday matinee or a week night. Which would your prefer? Let us know.
Listen to AM 84 or FM 107.9 for any cancellation information
Terri, Keyla, Marie, Robin, Linda, Sandy
FIRST CLUB CANCELLATION POLICY: Full refund 14 days notice, 1/2 refund 4 days notice, no refund 3 days notice or less. If there is a waiting list, and we are able to fill the vacancy the First Club Member will receive a full refund. If cancellation is due to a medical emergency, you will receive a refund of all cost that are refundable to the bank.


text:
The software industry and developing countries
Valuable Effort
A recent report highlights some advantages as well challenges for implementing free software in developing countries.
The United Nations Conference on Trade and Development (UNCTAD) recently released a flagship report called "Information Economy Report 2012: The Software Industry and Developing Countries". Over the years, I have been privileged to travel to a lot of "developing countries," first for Digital Equipment Corporation, and later under the auspices of various companies, NGOs, and agencies. At first, I talked a lot about the technical aspects of Free Software, but then I started thinking about the economic values and how people could either make money or save money with Free Software. I was happy to see that many of the arguments I have given for the use of FOSS appeared in this report, with real numbers to back up what I espoused.
I was also happy that several initiatives I have influenced over the years made it into the report – for example, the "Malaysian Public Sector Open Source Software Programme" launched in 2004. I traveled to Malaysia in 1993 to participate in developing that plan and reviewed several copies before it was delivered. The report also mentioned FOSSFA, the Free Software and Open Source Foundation for Africa, in whose events I have participated several times.
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SUSE Joins the Microsoft Test Drive Program
Customers can take a free test drive of SLES for HPC on the Azure Cloud
SiFive Launches a Line of Open Source Chips
San Francisco-based chip company announces their first fully open source chip platform.
Fedora 24 Released
The whole distro gets rebuilt on glibc 2.3
Canonical Announces Cross-Distro Support for Snaps
Ubuntu Vendor tries to solve app packaging and distribution problem across distributions.
ownCloud Forked
Founder of ownCloud launches the Nextcloud project.
HP Enterprise Unveils a Futuristic Computer
Will The Machine change the way future programmers think about memory?
CoreOS Announces Distributed Storage System
The new Torus distributed storage system is available under an open source license on GitHub
Google Beats Oracle in the Android Lawsuit
Juries decides Google's use of Java APIs Was Fair Use
Linux is the Largest Software Development Project in History
But if you are not using the latest Linux kernel, your system is insecure.
Linksys Says Yes to Open Source Firmware
Home routers will give room for custom firmware but still comply with FCC rules


text:
Extended Day
Westside School Extended Day Program
Westside School offers before and after-school care. Supervised by our experienced staff, students play games outside, do homework and have fun in organized activities. A nutritious snack is provided and students enjoy socializing with their friends in a fun, caring environment.
Before School Extended Day for kindergarten through eighth grade meets in the gym beginning at 7:30 a.m. each day. A member of the Westside School administrative team will greet students and families outside the entrance to the school, and sign in students before they enter the building.
After School Extended Day begins at dismissal and is available until 6:00 p.m. daily. Parents should enter through the main entrance and immediately sign students out at the Reception desk. Once signed out, a student will be called to the lobby for pick-up.
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For drop-in care, students must be registered before noon for same day p.m. drop-in care.
Drop-in care is offered on a space available only basis.
Contracted Monthly Care
For monthly care, please print and complete an Extended Day contract attachment along with
1. The first month's payment
2. A voided check
· Payments are due PRIOR to services provided.Payments may be made through ACH method (form located on the back of this contract and at www.westsideschool.org.) The months of December and June will be prorated. Invoices will NOT be provided.
· Extended Day Care for Pre-Kindergarten closes at 5:00 p.m. All students must be picked up no later than 5 PM. Services provided after 5 PM are charged $2.00 per minute. Three late pick-ups for a student and Extended Day services may be terminated.
· This proactive agreement allows for considerable savings to the family and is in effect for the full 2015-2016 school year. Changes to the contract may be made only once, in the month of December by emailing email@example.com. Changes will take effect in January for the remainder of the school year. The business office will notify you of the change in the monthly fee based on the changes to the contract.


text:
The Gottry Percussion Lesson
Studio is located in Gilbert, Arizona, in the Southeast Phoenix
Metropolitan area. I teach lessons from a "total
percussion" philosophy. Students are given opportunities
and expected to study both pitched and non-pitched percussion
instruments and students are encouraged to take advantage of
various state performance and adjudication opportunities.
If you are interested in lessons, please e-mail me using the
link at the bottom of the page. For more information
about my studio and policies, please view my Lesson Handbook.
Gottry Percussion
Studio Lesson Handbook
Upcoming Dates
November 11-14, 2015
Percussive Arts Society International
November 23, 2015
Chandler-Gilbert Community CollegePercussion and Guitar
Ensemble Concert
November 26-27, 2015
Thanksgiving Break
December 21-25, 2015
Christmas Break
January 4, 2016
Spring Lesson Schedule Begins
April 1-2, 2016
AZPAS Spring Days of Percussion
April 25, 2016
Chandler-Gilbert Community CollegePercussion and Guitar
Ensemble Concert
June 19 - July 9, 2016
Northern Arizona UniversityCurry Summer Music Camp
Copyright © 2016 Josh Gottry | All Rights Reserved


text:
The Museum of Art & History @ the McPherson Center is a cultural hub for Santa Cruz, presenting interactive local history and contemporary art exhibitions and engaging community and school events. Come visit us and enjoy hands-on experiences for visitors of all ages.
Use Eventbrite for event management and online registration
© 2016 Eventbrite
Your email will only be seen by the event organizer.
Find out more about how your privacy is protected.


text:
Ann Arbor Miller, Associated Press
For months after Kristina Ponischil was raped at a party in her off-campus apartment, her life at Western Washington University was hell.
Police wouldn't act, as often happens in college towns with "he said, she said" accounts of alcohol-influenced student encounters behind closed doors. Despite a restraining order, she kept running into her assailant on campus, prompting panic attacks.
Once, the man who'd raped her brushed up against Ponischil in the bookstore, then smirked.
"I was just constantly worried that I would run into him again," Ponischil said.
But if the criminal justice system let Ponischil down, Western Washington did not. When she finally told an administrator what happened, the school sprang to action, offering her the support she needed. Perhaps most importantly, the campus judicial system, using a lower standard of proof than criminal courts, suspended her assailant, removing him from campus until she graduated in 2009.
"I was able to start healing," she said. "When I was constantly afraid, there was no healing. It was just constant fear."
The college's response wasn't just a moral obligation; it was also a legal one.
June marks the 40th anniversary of Title IX, the federal gender-equity law that has made headlines mostly on the sports pages. But over the last decade or so, through a series of court rulings and more recently controversial guidance published by Obama administration, Title IX has shifted onto a different patch of contentious terrain — sexual assault on college campuses. It is transforming how colleges must respond to allegations of sexual violence.
The reasoning: Title IX's key language, running barely 30 words, forbids sex-based discrimination that denies access to educational opportunity. It's long established that sexual discrimination and harassment can create an atmosphere that denies women their right to education. What's newer is applying the logic to even a single episode of sexual assault.
Typically, colleges enjoy wide leeway in responding to student misconduct, whether that means using a disciplinary board to enforce their own rules or simply punting the matter to law enforcement. But as Title IX is now interpreted — and would be reinforced under a new version of the Violence Against Women Act awaiting a Senate vote — colleges must respond if a sexual assault is reported, even if prosecutors refuse to get involved. Moreover, they face often precise instructions from the government for conducting their investigations and proceedings, and even the standard of proof to use.
Victims' advocates welcome what they call an overdue push for colleges to take seriously a problem they've long swept under the rug. The latest Title IX guidance also requires colleges to train staff, and develop and publicize policies to help sexual assault victims, or risk large legal judgments. And they must remediate the harm to victims, for instance by providing counseling.
More broadly, these advocates contend Title IX is also reframing the entire discussion about sexual violence on campus, away from blaming victims and toward the big issue at stake: their right to an education.
But Title IX's expanding role in campus sexual assault cases has proved contentious, on a variety of fronts, even among victims' advocates.
Some argue channeling sexual assaults to campus proceedings lets the criminal justice system off the hook. Others argue the problem is colleges can't or won't hand down tough punishments. Still others oppose some of what the government now requires of colleges. For instance, schools may be required to pursue a case even if the victim wants to drop it, and they cannot offer absolute promises victims' anonymity will be protected.
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- Sarah Silverman: Bernie-or-bust Dems... 49
- Is Bernie Sanders an atheist? 44
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- Obama boosts Clinton: Carry her like... 41
- Clinton wins historic nomination,... 37
- If Mitt Romney endorsed Gary Johnson,... 35
- After turmoil, Sanders, Michelle Obama,... 31
- Dems' division, emails roil party on... 28


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Young Lion Label Manufacturing Co.,Ltd
Address: No.2 XiangFeng Rd, MiuBian Industrial Area, LiaoBu Town, Dongguan, China
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text:
Is it because
- It's a ruling from the antitrust case (http://en.wikipedia.org/wiki/United_States_v._Microsoft)
- It's illegal in most countries (I'm especially interested in Australia)
Or both?
Is it because
Or both?
closed as off topic by Sathya♦ Aug 7 '11 at 13:51
Questions on Super User are expected to relate to computer software or computer hardware within the scope defined by the community. Consider editing the question or leaving comments for improvement if you believe the question can be reworded to fit within the scope. Read more about reopening questions here.If this question can be reworded to fit the rules in the help center, please edit the question.


text:
PLANO - President Bush has pardoned a former mayor of this North Dallas suburb who pleaded guilty to bank fraud in 1996.
David B. McCall Jr., 79, admitted he was involved in more than $25 million in fraudulent loans made at Plano Savings and Loan Association, which failed in the mid-1980s.
Bush pardoned McCall on Saturday, the U.S. Justice Department said Monday.
Also of Note
Trial of woman accused of smothering baby to begin: Kenisha Berry, 26, of Beaumont, accused of smothering and abandoning her newborn son in 1998 faces trial today on a capital murder charge. She also faces a separate abandonment charge for leaving her newborn daughter in a ditch over the summer. The little girl survived.
Father to die for setting fire that killed 3 children: Cameron Willingham was charged with setting the blaze that killed his three young children - 2-year-old Amber, and 1-year-old twins, Karmon Diane and Kameron Marie two days before Christmas 1991. He was convicted of capital murder and sentenced to death. His execution was set for tonight.
Officials spar over spider: State and Williamson County officials are at odds over who should pay to protect the Bone Cave harvestman whose habitat will be destroyed when Texas 45 is built.
Amarillo Globe-News © 2016. All Rights Reserved. Terms of Service | Privacy Policy / About Our Ads


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Many women are discovering conventional medicine combined with alternative treatments is beneficial for a wide variety of conditions, reports Correspondent Kris Eisenhauer of CBS Affiliate KOIN-TV in Portland, Oregon.
Since traditional methods of treating of menopause, osteoporosis, and heart disease aren't entirely effective, they also use alternative therapies.
"It just has not found it's way into conventional medical practice," says Dr. Hudson, who wrote the Women's Encyclopedia of Natural Medicine.. "But naturopathic physicians have been gleaning that information and passing it along to their patients for decades."
One of his patients, Lucy Martin takes soy, Vitamin E and garlic for heart disease, vitamins and a blend of minerals for osteoporosis.
More research is being done to discover which treatments work best. Oregon Health Sciences University and Kaiser Permanente were recently given a $16 million grant to study alternative therapies over the next five years.
Gail Fleming gave alternative medicine a try when the mood swings and sleeplessness from menopause hit.
"I decided I needed to take care of this. This was not good. It was getting worse," Gail recalls.
"There's absolutely no need for menopausal women to suffer with whatever symptom they have. There are effective natural solutions in addition to effective conventional solutions," Hudson explains.
Dr. Hudson prescribed Gail a blend of five herbs for overall relief and a natural, less aggressive estrogen and progesterone combo called "Osta B-3".
"It was within four days that I noticed a lessening of (the symptoms) and I was able to sleep more at night," Gail says.
Before you walk into your local health food store and choose just any product off the shelf, make sure you check with your naturopathic or conventional physician first, to get the product that's right for your particular condition.
Also keep in mind that the FDA does not regulate alternative therapies.
Alternative Therapy For Women
Copyright 1999 CBS. All rights reserved.


text:
Buffalo High Schoolers had quite the learning tool waiting for them on the first day of school. This year, the school district is providing Chromebooks to each student in 8th through 12th grade.
With each student having access to their own personal laptop, they'll be able to do schoolwork in a completely different way. Students will be able to download their textbooks, pull up assignments, type their papers and send in their assignments via email.


text:
Assassin's Creed: Brotherhood multiplayer beta to kick off in September, new trailer released
Assassin's Creed: Brotherhood's multiplayer beta will kick off in September, as spotted by Gamerzines
The date for the taster, which is a PS3 exclusive, is dropped in a new trailer showing multiplayer at ComicCon.
The mode, detailed back at E3, is shown some more, as you players trying to kill each other throughout Rome to, quite frankly, an awesome 'choon.
You can watch it below.
Assassin's Creed: Brotherhood releases on November 16 in the US and November 19 in the UK for PS3, 360 and PC.
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