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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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, ...

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 ...