Tag Archives: Analogy

Washington Capital Gains Proposal Not Helped by Analogy to Real Estate Excise Tax

Proponents of a capital gains tax in Washington have long sought to argue that the tax can be designed as an excise tax rather than an income tax, to avoid constitutional constraints imposed on income and property taxation in the … Continue reading

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Justifying tenure requirements-an analogy

Justifications (and critiques) of faculty tenure often proceed from the perspective of an individual faculty member but fail to emphasize the institutional and public values furthered through the insulation that tenure provides. Although I'm a long-time (and long-tenured) member of … Continue reading

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Building the Film Financing Vehicle-The House as a Visual Analogy

Since I just began teaching a course at Columbia University on the subject of film financing law, I thought I'd share a diagram handout given to the class. The basic premise is to visualize the … Read more detail on … Continue reading

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