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Full-Text Articles in Law
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …
Public Good Through Charter Schools?, Philip Hackney
Public Good Through Charter Schools?, Philip Hackney
Articles
Should nonprofit charter schools be considered “charitable” under § 501(c)(3) of the Internal Revenue Code and be entitled to the benefits that go with that designation (income tax exemption, charitable contribution deduction, etc.)? Current tax law treats them as such; the question is whether there is a good rationale for this treatment. In addition to efficiency and equity, I consider political justice as a value in evaluating tax policy. By political justice, I mean a democratic system that prioritizes the opportunity for more people to have a voice in collective decisions (political voice equality or PVE). Thus, a tax policy …
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
Articles
United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Articles
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political …
Lawyers Democratic Dysfunction, Leah Litman
Lawyers Democratic Dysfunction, Leah Litman
Articles
As part of the symposium on Jack Balkin and Sandy Levinson’s Democracy and Dysfunction, this Article documents another source of the dysfunction that the authors observe—elite lawyers’ unwillingness to break ranks with other elite lawyers who participate in the destruction of various norms that are integral to a well-functioning democracy. These network effects eliminate the possibility of “soft” sanctions on norm violators such as withholding future professional advancement. Thus, rather than enforcing norms and deterring norm violations, the networks serve to insulate norm violators from any meaningful accountability.
Cosmopolitan Democracy And The Detention Of Immigrant Families, Rebecca Sharpless
Cosmopolitan Democracy And The Detention Of Immigrant Families, Rebecca Sharpless
Articles
No abstract provided.
The Geometry Of Inside And Outside, David Abraham
The Geometry Of Inside And Outside, David Abraham
Articles
These are two important books. The Citizen and the Alien provides a rigorous and illuminating scrutiny of the conundrum faced by making out current concept and politics of citizenship work within liberal moral and political philosophy. The Birthright Lottery, a book with many virtues, recasts birthright citizenship in a manner analogous to the end of entailed property transmission brought about by liberal reform. This essay suggests that Bosniak is unduly pessimistic about bounded communities and that Shachar is unduly optimistic about the relationship between property rights and democracy.
The Truth About Haiti, Irwin P. Stotzky
Establishing Deliberative Democracy: Moving From Misery To Poverty With Dignity, Irwin P. Stotzky
Establishing Deliberative Democracy: Moving From Misery To Poverty With Dignity, Irwin P. Stotzky
Articles
No abstract provided.
Up From Individualism (The Brennan Center Symposium On Constitutional Law)." , Donald J. Herzog
Up From Individualism (The Brennan Center Symposium On Constitutional Law)." , Donald J. Herzog
Articles
I was sitting, ruefully contemplating the dilemmas of being a commentator, wondering whether I had the effrontery to rise and offer a dreadful confession: the first time I encountered the countermajoritarian difficulty, I didn't bite. I didn't say, "Wow, that's a giant problem." I didn't immediately start casting about for ingenious ways to solve or dissolve it. I just shrugged. Now I don't think that's because my commitments to either democracy or constitutionalism are somehow faulty or suspect. Nor do I think it's that they obviously cohere. It's rather that the framing, "look, these nine unelected characters can strike down …
External Sovereignty And International Law, Ronald A. Brand
External Sovereignty And International Law, Ronald A. Brand
Articles
This essay addresses the need to redefine current notions of sovereignty. It returns to earlier concepts of subjects joining to receive the benefits of peace and security provided by the sovereign. It diverges from most contemporary commentary by avoiding what has become traditional second-tier social contract analysis. In place of a social contract of states, this redefinition of sovereignty recognizes that international law in the twentieth century has developed direct links between the individual and international law. The trend toward democracy as an international law norm further supports discarding notions of a two-tiered social contract relationship between the individual and …
Judicial Protection Of Minorities, Terrance Sandalow
Judicial Protection Of Minorities, Terrance Sandalow
Articles
In United States v. Carolene Products Co., Justice Stone suggested by indirection that there "may be narrower scope for operation of the presumption of constitutionality" when courts are called upon to determine the validity "of statutes directed at particular religious . . . or national . . . or racial minorities."' In such cases, he explained, "prejudice against discrete and insular minorities may be a special condition, which tends seriously to curtail the operation of those political processes ordinarily to be relied upon to protect minorities, and which may call for a correspondingly more searching judicial inquiry."' Forty years later, …