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“Today, the Chairman and Ranking Member of the U.S. Senate Permanent Subcommittee on Investigations, Senator Carl Levin, D-Mich., and Senator John McCain, R-Ariz., released a 224-page Report [PDF] summarizing the Subcommittee’s bipartisan investigation into problems with how the Internal Revenue Service (IRS) has processed applications for tax exempt status under Section 501(c)(4) of the tax code. The …
Kleinbard, Edward D., ‘Competitiveness’ Has Nothing to Do With It (August 5, 2014). Tax Notes, Forthcoming; USC CLASS Research Papers Series No. CLASS 14-26; USC Legal Studies Research Papers Series No. 14-34. Available for download at SSRN: http://ssrn.com/abstract=2476453. “The recent wave of corporate tax inversions has triggered interest in what motivates these tax-driven transactions now. Corporate …
Bennett, Mark W., Eight Traits of Great Trial Lawyers: A Federal Judge’s View on How to Shed the Moniker ‘I Am a Litigator’ (May 1, 2014). Review of Litigation, Vol. 33, No. 1, 2014. Available for download at SSRN: http://ssrn.com/abstract=2491035 “A federal district court judge shares his 25 years of trial court expereince about the eight …
“The number of unauthorized immigrants living in the U.S.—11.3 million in 2013—has stabilized since the end of the Great Recession in 2009, according to new Pew Research Center estimates. The marked slowdown in new arrivals means that those who remain are more likely to be long-term residents, and to live with their U.S.-born children. In …
Links, languages and semantics: linked data approaches in The European Library and Europeana. Valentine Charles, Nuno Freire, Antoine Isaac. Submitted on: 8/11/2014, IFLA 2014. “The European Library and Europeana have both an extensive experience in aggregating metadata for bibliographical records or digital resources from the cultural heritage institutions of Europe. For both of them meeting the challenges offered …
Ken Abosch and Iwan Barankay, Wharton@Knowledge: “Expecting a salary raise this year? You could end up with a bonus check instead. More and more companies are moving toward giving performance-based bonuses instead of handing out pay raises unrelated to results achieved on the job. The trend is a key finding of the “2014 Salary Increase …
Yale e360 digest: “Ground-level ozone, the main component of smog, damaged 6.7 million tons of Indian crops worth an estimated $1.3 billion in a single year, according to a new study published in Geophysical Research Letters. That’s enough wheat, rice and other staple crops to feed 94 million people — roughly one-third of the country’s impoverished population. Arising from a …
Preventing suicide: a global imperative. World Health Organization 2014. “Suicides are preventable. Even so, every 40 seconds a person dies by suicide somewhere in the world and many more attempt suicide. Suicides occur in all regions of the world and throughout the lifespan. Notably, among young people 15-29 years of age, suicide is the second leading …
Clark, Jeff R. and Lawson, Robert A. and Nowrasteh, Alex and Powell, Benjamin W. and Murphy, Ryan H, Does Immigration Impact Economic Freedom? (August 18, 2014). Available for download at SSRN: http://ssrn.com/abstract=2482370 “The economics literature generally finds a positive, but small, gain in income to native-born populations from immigrants and potentially large gains in world incomes. …
Governor Jerome H. Powell At the Money Marketeers of New York University, New York, New York, September 4, 2014. “Thank you for giving me this opportunity to speak this evening. I would like to discuss ongoing efforts to reform the current structure and uses of the London Interbank Offered Rate, commonly referred to as LIBOR. These reforms …
“The number of cases awaiting resolution in the Immigration Courts had grown to 396,552 by the end of July 2014. This backlog increased by nearly 75,000 cases, or 22 percent, since the start of fiscal year 2013, according to very timely government enforcement data obtained by the Transactional Access Records Clearinghouse (TRAC) at Syracuse University. The …
New York Times: “A federal judge ruled on Thursday that BP was grossly negligent in the 2010 Gulf of Mexico oil well blowout that killed 11 workers, spilled millions of barrels of oil into the Gulf of Mexico and soiled hundreds of miles of beaches. “BP’s conduct was reckless,” United States District Court Judge Carl J. …
