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Back To The Future Of Abortion Regulation In The First Term, Tracy A. Thomas
Back To The Future Of Abortion Regulation In The First Term, Tracy A. Thomas
Tracy A. Thomas
Abortion and women's reproductive rights have reemerged as front-page news. As popular culture grapples with election rhetoric, states continue to engage in aggressive anti-abortion regulation of first-term abortions. In the first half of 2011, more abortion bills have passed to restrict abortion than ever before. The 162 new abortion bills passed by 19 states in the first six months of the year dwarf the average number of abortion bills for the last three decades of 15 per year. Even more, these bills propose significantly more stringent limits on abortion than in the past, including mandatory ultrasound viewings, intensive counseling, and …
Am I My Brother’S Keeper? A Tax Law Perspective On The Challenge Of Balancing Gatekeeping Obligations And Zealous Advocacy In The Legal Profession, Richard L. Lavoie
Am I My Brother’S Keeper? A Tax Law Perspective On The Challenge Of Balancing Gatekeeping Obligations And Zealous Advocacy In The Legal Profession, Richard L. Lavoie
Richard L. Lavoie
In recent years the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar generally has been unenthusiastic. While asserting that a gatekeeping function should be generally applicable to all attorneys is a relatively recent stance, such an obligation historically has been acknowledged to various degrees in several specific practice areas, including particularly in the field of federal income taxation. This piece examines the gatekeeping question, and how the practicing bar should react to it, through an examination of the gatekeeping …
Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie
Patriotism And Taxation: The Tax Compliance Implications Of The Tea Party Movement, Richard L. Lavoie
Richard L. Lavoie
Given the rise of the Tea Party movement, which draws strength from the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States than elsewhere. In light of this possibility, the Tea Party movement has the potential to weaken this compliance factor even more. Further, when considered in light of the broader tax morale factors that contribute to tax compliance, the Tea Party …