Yakima Herald-Republic articles from December 2007

Yakima Herald-Republic archives from December 2007

Statutory speed bumps: the roles third parties play in tax compliance.
December 1, 2007... INTRODUCTION I. PARALLELISM AND TAX POLICY A. Horizontal Equity and Parallelism B. Exclusions and Deductions: Where's the Equivalency? C. The Importance of Enforceability to Tax Policy II. PLAYING FAVORITES: THE CRITICAL...

Beyond the pro-consumption tax consensus.
December 1, 2007... INTRODUCTION I. THE OPTIMAL INCOME TAX FRAMEWORK A. Optimal Income Taxation and the Underlying Information Problem B. Taxation and Inequality C. Taxing Earnings in a Welfarist Framework D. Extensions of the...

Consumption taxation is still superior to income taxation.(response to article by Daniel Shaviro in this issue, p. 745)
December 1, 2007... INTRODUCTION I. OUR ANALYSIS IN THE SUPERIORITY OF AN IDEAL CONSUMPTION TAX A. Basic Argument B. Qualifications II. SHAVIRO'S ARGUMENT III. DISCUSSION A. Imperfections in the Credit Market B. Inadequate...

The uneasy case for patent races over auctions.
December 1, 2007... INTRODUCTION I. A BRIEF INTELLECTUAL HISTORY OF PATENT AUCTIONS A. Barzel on the Optimal Timing of Innovations B. Kitch on Prospect Theory C. Duffy on Demsetzian Auctions D. Bar-Gill and Parchomovsky on...

Tradable patent rights.
December 1, 2007... INTRODUCTION I. PATENT THICKETS AND THEIR COSTS A. Patent Thickets B. The Cost of Patent Thickets C. Extant Academic Responses II. PRICES V. QUANTITIES A. Using Renewal Fees to Weed the Thicket B. Should...