Law Commons^™

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Beyond Citizens United: Democratizing The Economy In The Wake Of The Small-Dollar Revolution, Jay Hedges

Journal of Civil Rights and Economic Development

(Excerpt)

Citizens United increases the power of corporations over our political process. Under current corporate governance laws, permission for corporations to behave as political actors ignores the consent of a particularly important constituency of these business entities—labor. This neglect of workers reveals three democratic crises resulting from the corporate structure in the United States, which have only intensified following Citizens United. First, while the political speaking-power of corporations has been substantially increased, these entities lack legitimacy to speak on behalf of their labor constituency. Second, the use of corporate profits, generated by the corporation’s labor force, as the means …