Quantitative Model for Measuring Line-Drawing Inequity
The law draws lines. It draws lines between manslaughter and murder, negligence and gross negligence, speeding and driving legally, and capital gains and ordinary income. Those lines invariably cause undesirable results. In particular, lines in the law cause inequity because they impose different treatment on similarly-situated persons. Despite line-drawing’s inequity, analysts generally shun inequity and embrace the quantitative comforts of inefficiency analysis. This Article introduces a quantitative model for measuring inequity, so the preference for quantitative measures no longer justifies the disdain for inequity analysis. Instead, democratic and philosophical ideals should make now-quantifiable inequity analyses the analytical tool of choice.The quantitative model introduces a robust method for measuring line-drawing inequity. The quantitative information it provides illustrates that the location of a line affects the amount of inequity line-drawing causes. The model provides an opportunity to test and rethink the relationship between equity and efficiency. It demonstrates that the governed may reduce line-drawing inequity by altering their behavior to avoid negative line-drawing effects. The model also provides quantitative evidence that the perceived tension between equity and efficiency analyses is misinformed. In fact, the model shows that efficiency and equity may correlate in the line-drawing context. Finally, the Article illustrates that the criteria used to draw a line may result in the inappropriate orientation of the line. The Article concludes that excessive inequity may signal a need to change the orientation of a line or otherwise alter the law to reduce line-drawing inequity.
The Federal Definition of Tax Partnership
The federal definition of tax partnership determines who will be subject to partnership tax law and thereby significantly impacts many taxpayers' tax liability. Despite this, the definition remains uncertain. This Article posits that the uncertainty flows from an uncoordinated effort to define tax partnership in the absence of tax policy considerations. Partnership tax policy first disregards partnerships for tax purposes. Only when partnership tax accounting and reporting become complex and tax administration becomes inconvenient does Congress impose partnership tax rules. Although the definition of tax partnership should consider this, Congress has not explicitly defined tax partnership. Furthermore, courts, Treasury, and the IRS generally have not considered the purposes of partnership tax law in the more than 150 instances they have interpreted and applied the definition of tax partnership. As a result, those efforts have produced ten separate tests for defining tax partnership, perpetuating the definition's uncertainty. This Article identifies and evaluates each of those tests and recommends abandoning tests that do not incorporate the purposes of partnership tax law and consolidating the remaining tests. Based on that consolidation, the Article proposes a new definition of tax partnership. The proposed definition incorporates the purposes of partnership tax law, and, because partnership tax law was intended to govern substantive-law partnerships, it includes some aspects of the substantive-law definition. Nonetheless, by using tax-specific terminology and relying on the purposes of partnership tax law, the proposal clarifies the definition of tax partnership and moves away from the substantive-law definition.
Research requirements to reduce maintenance costs of civil helicopters
The maintenance problems faced by the operators of civil helicopters that result in high costs are documented. Existing technology that can be applied to reduce maintenance costs and research that should be carried out were identified. Good design practice and application of existing technology were described as having a significant impact on reducing maintenance costs immediately. The research and development that have potential for long range reduction of maintenance costs are presented.