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Articles 1 - 3 of 3
Full-Text Articles in Law
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Compromising The Safety Net: How Limiting Tax Deductions For High-Income Donors Could Undermine Charitable Organizations, Patrick Tolan
Patrick E. Tolan Jr.
President Obama’s recent budget proposals have contemplated reducing the top rate for charitable deductions (and all itemized deductions) to twenty-eight percent. Because America’s largest donors are those in the highest marginal tax brackets, efforts to limit deductibility of charitable donations could have a chilling effect on charitable giving.
In this article the author looks at motivations for charitable donations and specifically at the impact of tax deductibility as a motivating factor. It takes a historical look at the philanthropic surveys and econometric models and examines empirical data concerning impacts of significant changes to the tax code in the 1980s that …
Going-Going-Green: Strategies Fostering Sustainable New Federal Buildings, Patrick E. Tolan Jr.
Going-Going-Green: Strategies Fostering Sustainable New Federal Buildings, Patrick E. Tolan Jr.
Patrick E. Tolan Jr.
Green building, also known as sustainable building or high performance building, has exploded in popularity over the past several years as construction experience and cost-benefit studies have shown that owners of green buildings derive financial as well as environmental benefits. By smartly designing the building to maximize advantages at the onset, these newer buildings are more friendly to workers, more flexible for future growth, better integrate environmental and comfort factors using a whole building design philosophy, and help conserve energy, water, and other resources. As the world’s largest owner and operator of buildings and the nation’s largest energy user, the …
Homeland Security Challenges Of Global Climate Change, Patrick E. Tolan
Homeland Security Challenges Of Global Climate Change, Patrick E. Tolan
Patrick E. Tolan Jr.
The National Defense Authorization Act for Fiscal Year 2008 directs military planners to consider the effects of climate change on national security. This directive is not surprising following a year of increasing concern about global warming and prognostications of the myriad ills that such warming will produce.
Although some excellent articles have recently been published exploring potential overseas consequences to the Department of Defense, this article instead outlines the perhaps even more significant national security threats to the U.S. homeland.
The article takes a three-pronged approach analyzing potential weather effects, refugee issues, and economic consequences that could be prompted by …