Search Results - "Fleischer, Victor"

Brand New Deal: The Branding Effect of Corporate Deal Structures by Fleischer, Victor

“…What do these deals have in common? In each case, the legal infrastructure of the deal had a 'branding effect': the design of the deal altered the brand image…”
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Regulatory Arbitrage by Fleischer, Victor

“…Regulatory gamesmanship typically relies on a planning technique known as regulatory arbitrage, which occurs when parties take advantage of a gap between the…”
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Curb your enthusiasm for Pigovian taxes by Fleischer, Victor

“…Pigovian taxes have been proposed or enacted on dozens of harmful products and activities: carbon, gasoline, fat, sugar, guns, cigarettes, alcohol, traffic,…”
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THE STATE OF AMERICA'S TAX INSTITUTIONS by Fleischer, Victor

“…Fleischer examines the performance of American tax institutions in the year leading up to the passage of the Tax Cut and Jobs Act of 2017. The tax legislative…”
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Managing Architectural Records in the House that Rubber Built: A Case Study in Multi-Disciplinary Collaboration in Museum Archives by Fleischer, S. Victor

“…Managing architectural records presents a number of challenges, especially in museums and historic sites where a number of disciplines tend to converge. This…”
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TWO AND TWENTY: TAXING PARTNERSHIP PROFITS IN PRIVATE EQUITY FUNDS by Fleischer, Victor

“…Private equity fund managers take a share of the profits of the partnership as the equity portion of their compensation. The tax rules for compensating general…”
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Taxing Founders' Stock by Fleischer, Victor

“…Founders of a start-up usually take common stock as a large portion of their compensation for current and future labor efforts. By electing to pay a nominal…”
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A THEORY OF TAXING SOVEREIGN WEALTH by Fleischer, Victor

“…Sovereign wealth funds enjoy an exemption from tax under ... 892 of the tax code. This anachronistic provision offers an unconditional tax exemption when a…”
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The supercharged IPO by Fleischer, Victor, Staudt, Nancy

“…A new innovation on the IPO landscape has emerged in the last two decades, allowing owner-founders to extract billions of dollars from newly public companies…”
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The supercharged IPO by Fleischer, Victor, Staudt, Nancy

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"If It Looks like a Duck": Corporate Resemblance and Check-the-Box Elective Tax Classification by Fleischer, Victor E.

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Disaster Planning for Libraries and Archives: What You Need to Know and How to Do It by Fleischer, S. Victor, Heppner, Mark J.

“…Since no one can predict when a disaster will strike, all libraries and archives need a disaster preparedness and recovery plan, but most archivists and…”
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Options backdating, tax shelters, and corporate culture by Fleischer, Victor

“…This Essay examines the problem of tax noncompliance through the prism of the options backdating scandal. The noncompliance of backdating was obvious, at least…”
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"FOR PROFIT CHARITY": NOT QUITE READY FOR PRIME TIME by Fleischer, Victor

“…Fleischer cites that for-profit charity is an intriguing idea. At a high level abstraction it is already proving useful. For-profit entrepreneurs and investors…”
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The Missing Preferred Return by Fleischer, Victor

“…Managers of buyout funds usually offer investors an 8% preferred return on their investment before they take a share of any additional profits. Venture…”
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ESSAY: Tax and the Boundaries of the Firm by Barry, Jordan M., Fleischer, Victor

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Tax Extenders by Fleischer, Victor

“…In Tax Legislation in the Contemporary US Congress, Michael Doran elegantly captures the modern function and dysfunction of the tax legislative process. In…”
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What Once Saved Life May Now Take It: Identification, Protection, and Mitigation of Health and Safety Hazards in Medical History Collections by Fleischer, S. Victor

“…Many collecting institutions including museums, historical societies, libraries, and archives house medical history artifacts, which are one of the most…”
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Taxing Blackstone by Fleischer, Victor

“…The Blackstone Bill is an extremely narrow approach to the carried interest issue. Because corporations pay tax on capital gains at a 35% rate, the same rate…”
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Should we end the tax deductibility of business interest payments? by Fleischer, Victor, Blake, Jonathan

“…[...]the US tax code allows corporate taxpayers to reduce their effective tax rate on capital expenditures by taking deductions for depreciation on an…”
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