Now showing items 1-10 of 87
Death and taxes: A survey of income tax issues for decedents and their families
(Nebraska Continuing Legal Education, 2016)
Conscience and competing liberty claims
Some treatment requests from gay patients seriously conflict with the religious or moral beliefs of their respective medical providers. Not all legal solutions to these disputes serve the common good. Therefore, this article ...
From private to public ordering: An expanding federal role for regulating privacy and data security?
This article discusses recent legislative issues in the United States affecting privacy and data security and assesses prospects for new measures affecting businesses and their customers, including the impact of private ...
Market price effects of data security breaches
This study examines the impact of reported breaches in computer security using event study analysis. We use the event-study methodology to measure the magnitude of the effect of data security breach events on the behavior ...
Health accounts/arrangements: An expanding role under the Affordable Care Act?
This article outlines the foundations of health-related accounts and arrangements, including tax and economic considerations affecting their role in various designs for health insurance coverage. It explores the impact of ...
Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...
Taxing plaintiffs: A look at tax accounting for attorney's fees and litigation costs
This article looks at the issue of the tax accounting issues associated with contingent fees. From the client's perspective, it addresses the assignment of income issue and matters presented under the alternative minimum ...
Travails of the entrpreneurial ant: Reforming tax-favored retirement saving for small business owners
This article addresses an important public issue -- retirement security -- for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people -- such as shopkeepers, ...
Income averaging: Planning options for eligible taxpayers
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...