This article continues what has now become a comprehensive series examining the new U.S. reporting and withholding system for foreign account tax compliance. Part VI provides a new four-point analysis to determine if an FFI or USFI has a withholding tax liability for pass-through payments under...

This article compares the direct regulation of hedge funds in the U.S. prior to the Dodd-Frank Act with the direct regulatory measures to address potential systemic risks of hedge funds ensued in its aftermaths. The direct regulation involves regulatory measures focusing immediately on the...

During the first two centuries of European colonization of what is now the United States, executions for a variety of offenses relatively frequently involved mass executions, that is, the execution for the same criminal incident of four or more persons. By the time of American independence, some...

This paper will examine the US government’s proposed changes to the H-1B visa, a dual-intent visa meant to bring highly-skilled individuals to the US labor market. It will first explain what the H-1B visa is and is not and what might happen to the H-1B visa in the future. The focus of the...

This article adopts a two-tiered approach: it provides a detailed, historical account of anti-terrorist finance initiatives in the United Kingdom and United States — two states driving global norms in this area. It then proceeds to a critique of these laws. The analysis assumes — and accepts...

We use structural break analysis to estimate rates of patent validity and infringement in decisions on the merits in United States Courts over 1929-2006. We separately estimate these rates for District Court and Appeals Court decisions. We find multiple structural breaks in both validity and...

This paper provides an overview of the evolution of macroeconomic thought from 1936, the year John Maynard Keynes published his general theory of employment, interest and money to the year 2010. It explores the reasons for the extension of the business cycle during the postwar period. The paper...

This paper analyzes the causes and implications of recent financial crises. Financial crises in general lead to changes in both theory and practice of economics. The paper takes an historical overview. The global consensus of economic theory during the 20th century is discussed. The paper...

This paper examines the economic consequences of institutional investors outsourcing research and voting decisions in public company elections to proxy advisory firms. We investigate the implications of these decisions in the context of shareholder say-on-pay voting required in 2011 under the...

Title II of Dodd-Frank empowers the Treasury to appoint a receiver to a state-chartered non-bank financial company — a power traditionally vested in the judiciary — with little or no judicial involvement. This Article argues that granting such power to the Treasury violates Article III of...