Abstract Dialetical Frameworks (ADFs) are a recent development in computational argumentation which are, it has been suggested, a fruitful way of implementing factor based reasoning with legal cases. In this paper we evaluate this proposal, by reconstructing CATO using ADFs. We evaluate the ease of implementation, the efficacy of the resulting program, ease of refinement of the program, transpa...

This paper surveys the major issues regarding the transferability of tax losses upon a change of control. Whether tax losses should be transferable or not depends upon whether or not the market for corporate control is efficient. If there are too few efficiency-enhancing takeovers, then takeovers should be "subsidized." If, on the contrary, there are too many takeovers (from an efficiency point...

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