Friday, September 28, 2018
- ABA Journal, University of Alabama School of Law receives record $26.5M gift, new name
- Paul Caron (Dean, Pepperdine), Will Trying New Teaching Techniques Tank My Student Evaluations?
- Yvonne Dutton, Margaret Ryznar & Kayleigh Long (Indiana-Indianapolis), Assessing Asynchronous Online Learning in Law Schools: Students Say Online Classes Deliver
- Amy Farley, Christopher Swoboda, Joel Chanvisanuruk, Keanen McKinley & Alicia Boards (Cincinnati), Law Student Success and Supports: Examining Bar Passage and Factors That Contribute to Student Performance
September 28, 2018 in Legal Education, Scott Fruehwald, Weekly Legal Ed Roundup | Permalink
| Comments (0)
Friday, September 21, 2018
Friday, September 14, 2018
Friday, September 7, 2018
Monday, August 27, 2018
Susan C. Morse (Texas) presents International Cooperation and the 2017 Tax Act, 128 Yale L.J.F. ___ (2018), at San Diego today as part of its Tax Speaker Series hosted by Jordan Barry:
In 2017, House Speaker Paul Ryan, Representative Kevin Brady and Senator Mitch McConnell accomplished something that many others, including Barack Obama, had aimed for. They lowered the federal corporate tax rate so that the U.S. rate now falls within the range used in most of the rest of the world. The Tax Cuts and Jobs Act of 2017 (“TCJA”) has attracted just criticism for its deficit financing, for its abysmal craftsmanship, and for the misguided policy objectives of some provisions.1 But the TCJA deserves credit for international corporate tax provisions that move the United States closer to the framework used by other nations. The TCJA may help establish a minimum tax rate globally, thus arguably saving the corporate income tax.
The characters in this Essay’s story are multinational corporations (“MNCs”) and the states that seek to tax them. We may think of a certain multinational corporation as a “U.S.” firm—for instance, because its publicly traded parent company is incorporated in the State of Delaware. Yet, by definition, a multinational firm does business in two or more national jurisdictions. When setting corporate tax policy, states may pursue “cooperation,” to help each other maintain a positive corporate tax rate. They also may pursue “competitiveness,” which in the context of tax policy means to lower tax burdens in hopes of attracting investment. The TCJA features both.
August 27, 2018 in Colloquia, Scott Fruehwald, Tax | Permalink
| Comments (0)
Friday, February 23, 2018
Friday, February 16, 2018
Friday, December 29, 2017
Because the week between Christmas and New Years is typically slow for legal education news, I am going to discuss the best legal education articles from 2017. Several articles in the past year showed the effectiveness of new approaches to legal education. There have also been several excellent articles this year on professional identity development. Finally, measuring outcomes was an important area of research in 2017.
December 29, 2017 in Legal Education, Scott Fruehwald, Weekly Legal Ed Roundup | Permalink
| Comments (6)
Friday, December 15, 2017
Friday, December 8, 2017
- Margaret Martin Barry (Vermont), Robert Dinerstein (American), Phyllis Goldfarb (George Washington), Peggy Maisel (FIU) & Linda Morton (Cal Western), Exploring the Meaning of Experiential Deaning
- Paul Caron (Dean, Pepperdine), Fall 2018 Law School Admissions Season Opens With A Bang: Applicants Are Up 14.2%
- Neil W. Hamilton (St. Thomas), The Next Steps of a Formation-of-Student-Professional Identity Social Movement: Building Bridges Among the Three Key Stakeholders – Faculty and Staff, Students, and Legal Employers and Clients
- John Lande (Missouri), Letter to Kelly
December 8, 2017 in Legal Education, Scott Fruehwald, Weekly Legal Ed Roundup | Permalink
| Comments (0)
Friday, November 17, 2017
Friday, November 10, 2017