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Full-Text Articles in Law

A New Understanding Of Tax, Edward J. Mccaffery Mar 2005

A New Understanding Of Tax, Edward J. Mccaffery

Michigan Law Review

Perhaps we should blame it all on Mill. A great deal and possibly all of the mind-numbing complexity of America's largest and least popular tax follows from the decision to have a progressive personal income tax. Proponents wanted an individual income tax notwithstanding - indeed, in large part because of - such a tax's "double taxation" of savings. This double-tax argument is an analytic point generally attributed to Mill's classic 1848 treatise, Principles of Political Economy. Historically, much of the support for the Sixteenth Amendment, ratified in 1913, came from Southern and Midwestern, progressive, agricultural interests, who wanted, in …


Vultures In Eagles' Clothing: Conspiracy And Racial Fantasy In Populist Legal Thought, Angela P. Harris Jan 2005

Vultures In Eagles' Clothing: Conspiracy And Racial Fantasy In Populist Legal Thought, Angela P. Harris

Michigan Journal of Race and Law

This Article has three interrelated aims. First, I will briefly describe the online world of the legal populists. My second aim in this Article is to give an account of legal populism that connects it with the American tradition of conspiracy theory and with the political consciousness of survivalism. My third and final aim in this Article is to examine, as David Williams has done in a wonderful series of articles, the relationship between the nation dreamed of by many legal populists and the one inhabited by state-sanctioned legal insiders.