Victor Fleischer
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Victor Fleischer
Victor Fleischer is a professor of law at University of California, Irvine School of Law known for raising awareness of the carried interest tax loophole. Biography Fleischer grew up in Buffalo, New York, the son of now retired academics, and earned a B.A. from Columbia College in 1993 and a J.D. from Columbia Law School in 1996. He worked at Davis Polk & Wardwell and clerked for the U.S. Court of Appeals for the Fourth Circuit and Ninth Circuit before entering academia in 2001. He taught at the UCLA School of Law, University of Illinois College of Law, University of Colorado Law School, the University of San Diego School of Law, chairing the law school's tax programs, before joining the University of California, Irvine School of Law in 2018. His research has focused on the fields of tax policy and corporate tax. Fleischer was known for his 2006 article, which highlighted the inequity of the tax treatment whereby private equity firms would classify the money it makes from on the ...
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Tax Law
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself. Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. There have been some arguments that consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law. Major i ...
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University Of San Diego School Of Law
The University of San Diego School of Law (USD Law) is the law school of the University of San Diego, a private Roman Catholic research university in San Diego, California. Founded in 1954, the law school has held ABA approval since 1961. It joined the Association of American Law Schools (AALS) in 1966. Academics USD Law offers Juris Doctor (J.D.) degrees in either a three-year full-time or a four-year part-time program. Advanced law degree programs offered include Master of Laws (LL.M.) degrees in Taxation, International Law, Criminal Law, Intellectual Property Law, Business and Corporate Law, Environmental and Energy Law, Employment and Labor law, and in Comparative Law for graduates of international law schools. Concurrent degree programs are offered to achieve a J.D. degree with either a Masters in Business Administration, International Master of Business Administration, or Master of Arts in International Relations. Rankings USD Law placed 64th among the nation's "T ...
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University Of Colorado Law School Faculty
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The university ...
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American Legal Scholars
American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the "United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, people who self-identify their ancestry as "American" ** American English, the set of varieties of the English language native to the United States ** Native Americans in the United States, indigenous peoples of the United States * American, something of, from, or related to the Americas, also known as "America" ** Indigenous peoples of the Americas * American (word), for analysis and history of the meanings in various contexts Organizations * American Airlines, U.S.-based airline headquartered in Fort Worth, Texas * American Athletic Conference, an American college athletic conference * American Recordings (record label), a record label previously known as Def American * American University, in Washington, D.C. Sports teams Soccer ...
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Davis Polk & Wardwell Lawyers
Davis may refer to: Places Antarctica * Mount Davis (Antarctica) * Davis Island (Palmer Archipelago) * Davis Valley, Queen Elizabeth Land Canada * Davis, Saskatchewan, an unincorporated community * Davis Strait, between Nunavut and Greenland * Mount Davis (British Columbia) United States * Davis, California, the largest city with the name * Davis, Illinois, a village * Davis, Massachusetts, an abandoned mining village * Davis, Maryland, a ghost town * Davis, Missouri, an unincorporated community * Davis, North Carolina, an unincorporated community and census-designated place * Davis, Oklahoma, a city * Davis, South Dakota, a town * Davis, West Virginia, a town * Davis, Logan County, West Virginia, an unincorporated community * Davis Island (Connecticut) * Davis Island (Mississippi) * Davis Island (Pennsylvania) * Davis Peak (Washington) * Fort Davis, Oklahoma * Mount Davis (California) * Mount Davis (New Hampshire) * Mount Davis (Pennsylvania) Other * Than ...
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University Of California, Irvine Faculty
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The unive ...
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University Of Illinois Faculty
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The university ...
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University Of San Diego Faculty
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The university ...
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Columbia Law School Alumni
Columbia may refer to: * Columbia (personification), the historical female national personification of the United States, and a poetic name for America Places North America Natural features * Columbia Plateau, a geologic and geographic region in the U.S. Pacific Northwest * Columbia River, in Canada and the United States ** Columbia Bar, a sandbar in the estuary of the Columbia River ** Columbia Country, the region of British Columbia encompassing the northern portion of that river's upper reaches *** Columbia Valley, a region within the Columbia Country ** Columbia Lake, a lake at the head of the Columbia River *** Columbia Wetlands, a protected area near Columbia Lake ** Columbia Slough, along the Columbia watercourse near Portland, Oregon * Glacial Lake Columbia, a proglacial lake in Washington state * Columbia Icefield, in the Canadian Rockies * Columbia Island (District of Columbia), in the Potomac River * Columbia Island (New York), in Long Island Sound Populated plac ...
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Columbia College (New York) Alumni
Columbia College may refer to one of several institutions of higher education in North America: Canada * Columbia College (Alberta), in Calgary * Columbia College (British Columbia), a two-year liberal arts institution in Vancouver * Columbia International College, a private preparatory school in Hamilton, Ontario United States ''Listed alphabetically by state'' * Columbia College (California), a community college in Sonora, California * Columbia College Hollywood, a film school in Los Angeles, California * Columbia College (Florida), an historical college in Lake City, Florida, now merged with Stetson University * Columbia College Chicago, a large arts and communications college in Chicago, Illinois * Loras College, a private Catholic college in Dubuque, Iowa, known as Columbia College during 1920–1939 * Columbia College (Missouri), a liberal arts college in Columbia, Missouri * Columbia University, New York, known as Columbia College during 1784–1896 ** Columbia Colle ...
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Living People
Related categories * :Year of birth missing (living people) / :Year of birth unknown * :Date of birth missing (living people) / :Date of birth unknown * :Place of birth missing (living people) / :Place of birth unknown * :Year of death missing / :Year of death unknown * :Date of death missing / :Date of death unknown * :Place of death missing / :Place of death unknown * :Missing middle or first names See also * :Dead people * :Template:L, which generates this category or death years, and birth year and sort keys. : {{DEFAULTSORT:Living people 21st-century people People by status ...
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Democratic Party (United States)
The Democratic Party is one of the two major contemporary political parties in the United States. Founded in 1828, it was predominantly built by Martin Van Buren, who assembled a wide cadre of politicians in every state behind war hero Andrew Jackson, making it the world's oldest active political party.M. Philip Lucas, "Martin Van Buren as Party Leader and at Andrew Jackson's Right Hand." in ''A Companion to the Antebellum Presidents 1837–1861'' (2014): 107–129."The Democratic Party, founded in 1828, is the world's oldest political party" states Its main political rival has been the Republican Party since the 1850s. The party is a big tent, and though it is often described as liberal, it is less ideologically uniform than the Republican Party (with major individuals within it frequently holding widely different political views) due to the broader list of unique voting blocs that compose it. The historical predecessor of the Democratic Party is considered to be th ...
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