Trying Times: Conservation Easements and Federal Tax Law (April 2019)

Federal Tax Law Trumps Indian Canon

On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...

Conservation easements: biodiversity protection and private use.

Conservation easements are one of the primary tools for conserving biodiversity on private land. Despite their increasing use, little quantitative data are available on what species and habitats conservation easements aim to protect, how much structural development they allow, or what types of land use they commonly permit. To address these knowledge gaps, we surveyed staff responsible for 119 ...

Cover Vol 16, No. 2, April 2019

Five Keys to Flourishing in Trying Times

in this article, i rely on two decades of empirical research on organizations that have faced difficult economic situations but achieved unexpected and exceptional levels of success. Carefully examining these organizations has helped uncover some unusual leadership strategies that can serve as guidelines to leaders facing tying times. these unusual strategies supplement the oft-prescribed leade...

Monitoring Understory Composition of Blue Oak Woodlands on Conservation Easements

Conservation easements are an increasingly popular strategy for conserving biological diversity on private land. Long-term vegetation monitoring on conservation easements can provide critical information on persistence of biological diversity and abundance of invasive species. We sampled understory plant composition on five of The Nature Conservancy’s conservation easements in the Mt. Lassen fo...