University of Arkansas at Little Rock

University of Arkansas at Little Rock: UALR Bowen Law Repository
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    1877 research outputs found

    The Paperless Court of Appeals Comes of Age

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    Advocacy from the Human Perspective: Advice for Young Appellate Lawyers

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    The Trouble with Torgerson: The Latest Effort to Summarily Adjudicate Employment Discrimination Cases

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    Tax Ferrets, Tax Consultants, Bounty Hunters, and Hired Guns: The Property Tax Netherworld Fueled by Contingency Fees and Champertous Agreements

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    Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow private tax consultants to use contingency fee agreements to solicit clients seeking to reduce their share of local property taxes, they unwittingly divert substantial tax revenue to private entrepreneurs. The associated private transaction cost of seeking uniformity in local tax assessment unduly burdens the entire property tax system. Because contingency fee agreements with nonattorneys are generally unregulated by state law, honest taxpayers effectively subsidize not only property tax dodgers, but also contract auditors and private tax consultants

    MUNICIPAL LAW—Municipal Police Power & Its Adverse Effects on Small Businesses in Arkansas: A Proposal for Reform

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    Employer-Based Health Care Insurance: Not So Exceptional After All

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    Calling on U.S. Courts to Adopt Canada\u27s Unified Approach to Statutory Interpretation

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    Introduction: Achieving Better Court Management through Better Data

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    University of Arkansas at Little Rock: UALR Bowen Law Repository
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