“一事不二罚”在行刑交叉案件中的适用——从一例危险驾驶案切入

在处理行刑交叉案件时,厘清"一事"、"二罚"的关系,适度延伸"一事不二罚原则"的适用范围对于划清权力界限、保护公民权利、节约执法、司法成本均有重大意义。行刑交叉案件中的"一事不二罚原则"应该贯彻行政处罚与刑事处罚在罚责内容上的"有限并科"、"同质罚责刑事优先,相异罚责各自适用"以及"及时移送"三大核心内容。     

经济分析范式下辩诉交易之证成

经济分析已经成为法学的一个重要研究范式。与理论界对辩诉交易的诸多纯粹法理与法实证探讨相异,博弈论、优势成本原则、有限正义理论为辩诉交易的引证提供了一个全新的视野。     

Like bringing a knife to a gunfight: Why IRC Section 2036 is not the right weapon to combat abusive family limited partnerships

Family Limited Partnerships (“FLPs”), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non-abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs.