Category Archives: Tax Law

How to Succeed on Law School Exams

The law library’s guide, Exam Study Materials at TJSL  lists books on exam taking, and lists study aids available in the library for various courses such as Civil Procedure, Professional Responsibility and Torts.

Law school exam advice from the blogosphere:

Exam Prep Made Simple: Organize Your Thoughts – The Girl’s Guide to Law School
It’s Thanksgiving, Should You Be Flipping Out About Exams? – The Girl’s Guide to Law School
Common Errors in Exam Study – Amy Jarmon, Law School Academic Support Blog
Some Quotes to Keep in Mind – Law School Academic Support Blog

Law School Exam Tips – Law School Academic Support Blog

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Library Highlights: Law and Religion

The Mandate of Heaven and the Great Ming Code
Jiang Yonglin
KNN33 .J53 2011
From the Publisher: After overthrowing the Mongol Yuan dynasty, Zhu Yuanzhang, the founder of the Ming dynasty (1368-1644), proclaimed that he had obtained the Mandate of Heaven (Tianming), enabling establishment of a spiritual orientation and social agenda for China. Zhu, emperor during the Ming’s Hongwu reign period, launched a series of social programs to rebuild the empire and define Chinese cultural identity. To promote its reform programs, the Ming imperial court issued a series of legal documents, culminating in The Great Ming Code, which supported China’s legal system until the Ming was overthrown and also served as the basis of the legal code of the following dynasty, the Qing (1644-1911). […] This study challenges the conventional assumption that law in pre-modern China was used merely as an arm of the state to maintain social control and as a secular tool to exercise naked power. Based on a holistic approach, Jiang argues that the Ming ruling elite envi-sioned the cosmos as an integrated unit; they saw law, religion, and political power as intertwined, remarkably different from the “modern” compartmentalized worldview. In serving as a cosmic instru-ment to manifest the Mandate of Heaven, The Great Ming Code represented a powerful religious ef-fort to educate the masses and transform society.

Friends at the Bar: A Quaker View of Law, Conflict Resolution, and Legal Reform
Nancy Black Sagafi-nejad
KF4869.Q83 S24 2011
From the Publisher: George Fox, founder of the Religious Society of Friends, admonished his follow-ers against “going to law.” In this fascinating, wide-ranging book, a Quaker lawyer explores the rela-tionship between Quakers and the American legal system and discusses Friends’ legal ethics. A highly influential group in the United States, both for their spiritual ideals of harmony, equality, and truth-telling, and for their activism on many causes, including abolition and opposition to war, Quakers have had many noteworthy interactions with the law. [The author] sketches the history and beliefs of the early Quakers in England and America, then goes on to look at important twentieth-century constitutional law cases involving Quakers, many involving civil rights issues. Sagafi-nejad’s survey of one-hundred Quaker lawyers shows them to be at odds with the adversarial system and highlights a legal practice that must balance truth-telling and zealous advocacy. The Quaker development of extra-legal dispute resolution to solve debates amongst Friends is discussed, along with a look at the possible future of mediation.

Hinduism and Law: An Introduction
edited by Timothy Lubin, Donald R. Davis Jr., Jayanth K. Krishnan
KNS122 .H564 2010
From the Publisher: Covering the earliest Sanskrit rulebooks through to the codification of ‘Hindu law’ in modern times, this interdisciplinary volume examines the interactions between Hinduism and the law. The authors present the major transformations to India’s legal system in both the colonial and post colonial periods and their relation to recent changes in Hinduism. Thematic studies show how law and Hinduism relate and interact in areas such as ritual, logic, politics, and literature. In doing so, the authors build on previous treatments of Hindu law as a purely text-based tradition, and in the process, provide a fascinating account of an often neglected social and political history.

Encountering Religion in the Workplace: The Legal Rights and Responsibilities of Workers and Employers
Raymond F. Gregory
KF3466.5 .G74 2011
From the Publisher: In a recent survey, 20 percent of the workers interviewed reported that they had either experienced religious prejudice while at work or knew of a coworker who had been subjected to some form of discriminatory conduct. Indeed, according to the Equal Employment Opportunity Com-mission, the filing of religious discrimination charges under Title VII of the Civil Rights Act of 1964 (which prohibits discrimination in employment based on race, color, national origin, sex, and religion) increased 75 percent between 1997 and 2008. The growing desire on the part of some religious groups to openly express their faith while at work has forced their employers and coworkers to reconsider the appropriateness of certain aspects of devotional conduct. Religion in the workplace does not sit well with all workers, and, from the employer’s perspective, the presence of religious practice during the workday may be distracting and, at times, divisive. A thin line separates religious self-expression—by employees and employers—from unlawful proselytizing. In doing so, the authors build on previous treatments of Hindu law as a purely text-based tradition, and in the process, provide a fascinating account of an often neglected social and political history. practice during the workday may be distracting and, at times, divisive. A thin line separates religious self-expression— by employees and employers— from unlawful proselytizing.

Muslims and Global Justice
Abdullahi Ahmed An-Naʻim
KBP2460 .N353 2011
From the Publisher: An-Na’im opens this collection of essays with a chapter on Islamic ambivalence toward political violence, showing how Muslims began grappling with this problem long before the 9/11 attacks. Other essays highlight the need to improve the cultural legitimacy of human rights in the Muslim world. As An-Na’im argues, in order for a commitment to human rights to become truly uni-versal, we must learn to accommodate a range of different reasons for belief in those rights. In addition, the author contends, building an effective human rights framework for global justice requires that we move toward a people-centered approach to rights. Such an approach would value foremost empower-ing local actors as a way of negotiating the paradox of a human rights system that relies on self-regulation by the state. Encompassing over two decades of An-Na’im’s work on these critical issues, Muslims and Global Justice provides a valuable theoretical approach to the challenge of realizing glob-al justice in a world of profound religious and cultural difference.

Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts
Nina J. Crimm, Laurence H. Winer
KF6449 .C748 2011
From the Publisher: In Politics, Taxes, and the Pulpit, Nina J. Crimm and Laurence H. Winer examine the provocative mix of religion, politics, and taxes involved in the controversy over houses of worship engaging in electoral political speech. The authors analyze the dilemmas associated with federal tax subsidies benefiting nonprofit houses of worship conditioned on their refraining from political cam-paign speech. The Supreme Court’s recent Citizens United decision invalidating federal campaign fi-nance restrictions on corporations’ political campaign speech makes the remaining, analogous restric-tive tax laws constraining many nonprofit entities all the more singular and problematic, particularly for houses of worship. Crimm and Winer explore the multifaceted constitutional tensions arising from this legal structure and implicating all fundamental values embodied in the First Amendment: free speech and free press, the free exercise of religion, and the avoidance of government establishment of religion. . They also examine the history and economics of taxation of houses of worship. The authors conclude that there exists no means of fully resolving the irreconcilable clashes in a constitutionally permissible and politically and socially palatable manner. Nonetheless, Crimm and Winer offer several feasible legislative proposals for reforming tax provisions that likely will generate considerable debate.

Library Highlights: Taxation

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

KF6464 .B36 2010

From the Publisher: The U.S. corporate income tax – and in particular the double taxation of corporate income – has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system’s original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed.  From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.

Decoding the U.S. Corporate Tax Related and Supplementary Consumer Law

Daniel N. Shaviro

KF6455 .S53 2009

From the Publisher: “The corporate tax could soon be headed in new directions,” Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

Corporate Income Taxation

Douglas A. Kahn

KF6464 .K28 2009

From the Publisher: This book provides a comprehensive overview of federal corporate income taxation valuable both for the generalist who has minimal contact with the subject and the specialist who is immersed in the topic. It is also a useful resource for law students taking a course in this area. It can serve as a course book that provides an introduction to the subject, as well as a resource for problems that the teacher can readily customize from examples in the book.

Corporate Taxation: Examples & Explanations

Cheryl D. Block

KF6465 .B557 2010

From the Publisher: Examples & Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block’s thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: logical cradle-to-grave organization—modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations. numerous diagrams that illustrate the complexities and relational aspects of corporate transactions, practical skill development that will enable students to identify the details that really matter in the larger context, examples and explanations that test students’ understanding and provide an opportunity to apply what they have learned in each chapter and a modular chapter structure that easily adapts to different teaching approaches.

Global E-Business Law & Taxation

editor in chief, Ana D. Penn

K1005 .G56 2009

From the Publisher: As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.

Comparative Income Taxation: A Structural Analysis

Hugh J. Ault and Brian J. Arnold

K4505.4 .A95 2010

From the Publisher: The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient an comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners.

Library Highlights: A Focus on Chinese Law

Understanding Labor and Employment Law in China
Ronald C. Brown
KNQ1270 .B76 2010
From the Publisher: Continued economic prosperity in China and its international competitive advantage have been due in large part to the labor of workers in China, who for many years toiled in under-regulated workplaces. Now, there are new labor law  reforms raising the rights and standards of workers throughout China. These new laws have been praised for their progressive measures and at the same time blamed for placing too many economic burdens on companies, especially those operating on the margins and those that have caused business failures. This, combined with the recent global downturn and the millions of displaced and unemployed Chinese migrant laborers, has created ongoing debate about the new labor laws. Meanwhile the Chinese Union has organized Wal-Mart and many of the Global Fortune 500 companies and a form of collective bargaining is occurring. Workers are pursuing their legal labor rights in increasing numbers. This book provides a clear overview of the current labor and employment law environment in China and its legal requirements, as well as current practices under these laws used to deal with growing labor issues.

Anti-dumping Law and Practice of China
Xiaochen Wu
KNQ340.5 .W89 2009
From the Publisher: For over a decade China has been globally recognized as the leading recipient of antidumping measures. On the other hand, China’s use of antidumping measures is equally noteworthy. Xiaochen Wu’s timely book takes a very practical approach as it examines its subject in a broad context. Besides providing a rich and detailed interpretation of the legal  provisions, it discusses complex technical aspects of the Chinese antidumping law in a very pragmatic way, notably by providing actual instances of their application in the antidumping investigations conducted by the Chinese Ministry of Commerce.

Intellectual Property Rights in China: Politics of Piracy, Trade and Protection
Gordon C.K. Cheung
KNQ1155 .C4445 2009
From the Publisher: Intellectual Property Rights infringement is so rampant in China that counterfeit goods – from general household merchandise, garments and media consumables to specialist products including pharmaceutical products and super computer chips – can be found in roadside stalls, markets, shops, department stores and even laboratory of leading universities. If allowed to continue these infringements may further engender a socially accepted culture of ‘fakeness’ that may seriously hamper innovation and economic progress.

[The author] uses the case of intellectual property rights to examine how and to what extent market forces and knowledge development affect the relationships of China and the world, especially the United States. Including detailed original statistics and data collected from Chinese provinces and cities and in-depth interviews with legal experts and policy makers, this book gives a unique insight into the opportunities and challenges that China faces as it increasingly becomes part of the global society.
Intellectual Property Rights in China is a stimulating read for anyone studying Chinese Business and International Political Economy.

Space Commercialization and the Development of Space Law from a Chinese Legal Perspective
Yun Zhao
KZD1145 .C475 2009
From the Publisher: This book will be the first English on space law written by a Chinese scholar. With the rapid development of space activities in China, many space scientist and lawyers are keen to know Chinese Legal views on policies and laws on space activities. The book discusses new development of space law in view of the rapid development of space commercial activities from a Chinese legal perspective. The topics selected in the book reflect the author’s teaching and research in space law at four different universities: Leiden University, Erasmus University Rotterdam, City University of Hong Kong and the University of Hong Kong. Six areas of space law issues have been selected: property rights, space registration and liability regime, launching services, telecommunications services, national space legislation and international space cooperation. All the topics are closely related to current Chinese space legislation and practice. When dealing with the above six issues, the author will first briefly discuss the current rules and practice at the international level, followed by in-depth analysis of Chinese situation.

From “Che” to China: Labor and Authoritarianism in the New Global Economy
Stephen F. Diamond
HD6476 .D53 2009
From the Publisher: [This book] argues that globalization is not a progressive force that is giving rise to a new democratic capitalism. In fact, authoritarianism, in part influenced by neo-stalinist regimes and their intellectual architects such as ‘Che’ Guevara, remains an important political force and the new global capitalism itself is contributing to its persistence. In particular, the labor organization is now seen by authoritarian regimes as a source of power and control over the general population. To realize the democratic potential in the globalization process, a new autonomous labor movement responsible to its rank and file members must emerge. This requires an intellectual break with the consensus view that capitalism can safely accommodate healthy trade unions in a stable world order.

Lawyers in Modern China
Richard Komaiko and Beibei Que
KNQ1630 .K66 2009
From the Publisher: The book explores several factors that contribute to the current state of underdevelopment of the legal profession, including weak demand for legal services, the balkanization of the profession, systemic sources of corruption, and a dearth of comprehensive yet affordable legal research tools. Finally, the book offers a set of tailored policy recommendations that are designed to ameliorate the problems that stifle the Chinese bar and cultivate it into a powerful force for the promotion of the rule of law.

The Regulatory Environment of Chinese Taxation
Chaowu Jin
KNQ3558 .J56 2009
From the Publisher: This new [2nd] edition contains information on major changes in Chinese tax law, including the promulgation of a new Enterprise Income Tax Law and its Implementing Regulations and substantial revisions to the Individual Income Tax Law. As before, the work consists of two parts: (1) the legislative and dispute settlement aspects of Chinese taxation and (2) the most important types of taxes now in effect in China, particularly those that are important to international readers.

Law, Technology & Communications – Recent Acquisitions

The International Legal Governance of the Human Genome
Chamundeeswari Kuppuswamy
K3611.A77 K87 2009
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Taxation & Valuation of Technology: Theory, Practice, and the Law
edited by James L. Horvath & David W. Chodikoff
KE5875 .T394 2008
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