The James Hausman Tax Law and Policy Workshop Series
presents
Mirit Eyal-Cohen
University of Alabama School of Law
The Hidden Price of Regulation
Wednesday, January 6, 2016
12:30 – 2:00
Solarium (room FA2)
84 Queen’s Park
Our laws contain abundant rules, practices and procedures that are essential to a functional society. Yet, these rules and regulations inflict costs on regulated parties differently. This Article is the first to conceptualize the price of regulatory burdens on entities that lack economies of scale, scope, and age and the latent externalities imposed on their unregulated affiliates. Over the years, to mitigate some of the costs, the government enacted various size-based exclusionary rules. This article further reveals that these regulatory exclusions not only do not solve the problem but also that they create more harm and exacerbate their impact on the same constituents they seek to benefit. The Article makes the following three contributions to the current literature. First, it demonstrates that the relationship between size and regulatory effects is non-exclusive. Second, it illustrates some overlooked effects of regulations on certain entities. Lastly, it provides policymakers with other mechanisms to alleviate regulatory burdens.
Professor Eyal-Cohen joined the University of Alabama School of Law faculty in 2014. She received Bachelor of Laws (L.L.B.), Master of Laws (L.L.M., Magna cum laude) specializing in tax law, and Master of Arts (History of the Americas) degrees from Tel-Aviv University. In addition, she holds a doctorate in law (S.J.D.) from the University Of California School Of Law (Los Angeles, CA) focused on the development of small business taxation. Prior to teaching, she clerked for the Honorable Mark V. Homes at the United States Tax Court in Washington, DC. Professor Eyal-Cohen won honors and awards for her research and scholarship, including First Place in the California Supreme Court Historical Society Writing Competition. Her articles are published in top U.S. Law reviews such as Iowa Law Review, Boston College Law Review, Hastings Law Journal, Rutgers Law Journal, California Legal History, and Pittsburgh Tax Review. These articles appeared on the Social Science Research Network (SSRN) Top Ten Download List for several areas, including Regulation, Legislation (Public Law), and Entrepreneurship & Finance. The articles can be downloaded at:http://ssrn.com/author=743955. Her research explores the intersection of tax law, entrepreneurship and small business, particularly with respect to historical, political and public choice aspects of various legal preferences. Professor Eyal-Cohen teaches Corporate Tax (LLM), Personal Income Tax and Entrepreneurship & Tax Policy Seminar.
A light lunch will be served.
For more workshop information, please contact Nadia Gulezko at n.gulezko@utoronto.ca.
