Results
Title | Author | Citation | Alternate Citation | Agency Citation | Summary |
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"World Leader" - At What Price? A Look at Lagging American Animal Protection Laws | Stephanie J. Engelsman | 22 Pace Envtl. L. Rev. 329 (Fall, 2005) | This paper will begin in showing that the United States has done virtually nothing to ensure that all creatures are free from unnecessary pain and suffering. This paper will then explore what other developed countries have done towards protecting nonhuman animals in the same amount of time. This paper in no way suggests that any of the countries to be discussed have solved the problem of animal exploitation; however it does suggest that many of those countries have at least begun to make a legitimate and concerted effort towards protecting animals from human greed. |
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(ELEPHANT) DEATH AND TAXES: PROPOSED TAX TREATMENT OF ILLEGAL IVORY | Angela Ostrowski | 21 Animal L. 221 (2015) | African elephants are poached for their ivory at alarming rates. If the current level of poaching continues, it is projected they will be extinct from the wild in the year 2025. Preserving the African elephant species is important from an animal rights, conservation, ecological, economical, and crime prevention perspective. The current penalties and fines for the illegal trade in ivory are not enough of a deterrent. One method of deterrence that has not yet been explored is the imposition of tax consequences on the illegal ivory trade. This Article proposes a number of ways to use the tax system to further deter participation in the illegal ivory trade. For tax purposes, illegal ivory should be treated similarly to other activities that have both legal and illegal operations, such as marijuana, gambling, and prostitution. Congress could impose an excise tax on ivory and an occupational tax on those who make or sell ivory products. In addition, there are several tax crimes in the Internal Revenue Code that are applicable to those who sell illegal ivory and do not report the income on their tax returns. For example, tax evasion is one of the related criminal activities associated with wildlife trafficking. Tax consequences will hopefully provide a further disincentive to those participating in the illegal ivory trade. | ||
1998 STATE BALLOT INITIATIVES | Aaron Lake | 5 Animal L. 91 (1999) | This is a review of the ballot initiatives in 1998. | ||
1999 STATE AND FEDERAL LEGISLATIVE AND ADMINISTRATIVE ACTIONS | Katharine Keaton and Deborah Maas | 6 Animal L. 153 (2000) | This is a review of state and federal legislation in 1999. | ||
2001 Legislative Review | Alicia Finigan | 7 Animal L. 145 (2001) | This article provides an overview of 2001 state and federal animal related legislation. |
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2001 Legislative Review | Laurie Fulkerson | 8 Animal L. 259 (2001) | This article presents an overview of 2001 animal-related legislation. |
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2002 Legislative Review | Emilie Keturakis | 9 Animal L. 331 (2003) | This article provides an overview of animal-related legislation from 2002. |
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2003 Legislative Review | Emilie Clermont | 10 Animal L. 363 (2004) | This article provides an overivew of animal-related legislation from 2003. |
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2004 Legislative Review | Joshua D. Hodes | 11 Animal L. 325 (2005) | This article provides an overview of major animal law legislation from 2003 - 2004. |
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2005-2006 Case Law Review | Adam Cefai | 2 Journal of Animal Law 179 (2006) | This document provides a tabular listing of the important animal law cases of 2005 and 2006. |