Tax policy is inextricably bound up with governments’ human rights obligations. Under the International Covenant on Economic, Social and Cultural Rights, governments have an obligation to use the ...

This article examines the interaction of permissive state rules against perpetuities and decanting laws and their effect on generation-skipping trusts. While the existing GST tax regulations are ...

Intuitionistic logic, i.e. logic without the principle of excluded middle (P ∨ ¬ P P \vee \neg P), is important for many reasons. One is that it arises naturally as the internal logic of toposes and ...

This paper proposes that cognitive humor can be modeled using the mathematical framework of quantum theory. We begin with brief overviews of both research on humor, and the generalized quantum ...

This blog entry is an excuse for continuing our discussion of cartesian closed categories (CCCs) and the λ-calculus in a slightly more organized way. Let’s focus on more or less “traditional” aspects ...