Racial, ethnic, and gender disparities in sentencing: evidence from the U.S. federal courts
Article Abstract:
The length of federal sentences for ethnic and gender groups convicted of federal crimes is analyzed. It is concluded that African-Americans and Hispanics tend to get longer sentences than whites, especially for certain crimes. Men tend to receive longer sentences than women.
Publication Name: Journal of Law and Economics
Subject: Law
ISSN: 0022-2186
Year: 2001
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Reversion taxes, contingent benefits, and the decline in pension funding
Article Abstract:
The funding of defined benefit pension plans has decreased since 1986. This is due to the imposition of excise taxes on excess plan assets which the sponsors had been able to keep for themselves. In this sense, the taxes had the opposite of the intended effect.
Publication Name: Journal of Law and Economics
Subject: Law
ISSN: 0022-2186
Year: 2001
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