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Articles 1 - 4 of 4
Full-Text Articles in Law
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip T. Hackney
Journal Articles
Labor Unions are nonprofit organizations that provide laborers a voice before their employer and before governments. They are classic interest groups. United States federal tax policy exempts labor unions from the income tax, but effectively prohibits labor union members from deducting union dues from the individual income tax. Because these two policies directly impact the political voice of laborers, I consider primarily the value of political fairness in evaluating these tax policies rather than the typical tax critique of economic fairness or efficiency. I apply a model that presumes our democracy should aim for one person, one political voice. For …
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Post-Graduate Legal Training: The Case For Tax-Exempt Programs, Adam Chodorow, Philip T. Hackney
Journal Articles
The challenging job market for recent law school graduates has highlighted a fact well known to those familiar with legal education: A significant gap exists between what students learn in law school and what they need to be practice-ready lawyers. Legal employers historically assumed the task of providing real-world training, but they have become much less willing to do so. At the same time, a large numbers of Americans – and not just those living at or below the poverty line – are simply unable to afford lawyers. In this Article, we argue that post-graduate legal training, similar to post-graduate …
Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney
Charitable Organization Oversight: Rules V. Standards, Philip T. Hackney
Journal Articles
Congress has traditionally utilized standards as a means of communicating charitable tax law in the Code. In the past fifteen years, however, Congress has increasingly turned to rules to stop fraud and abuse in the charitable sector. I review the rules versus standards debate to evaluate this trend. Are congressional rules the best method for regulating the charitable sector? While the complex changing nature of charitable purpose would suggest standards are better, the inadequacy of IRS enforcement and the large number of unsophisticated charitable organizations both augur strongly in favor of rules. Congress, however, is not the ideal institution to …
Cracks In The Cost Structure Of Agency Adoption, Andrea B. Carroll
Cracks In The Cost Structure Of Agency Adoption, Andrea B. Carroll
Journal Articles
No abstract provided.