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Full-Text Articles in Law
Food Policy And Cognitive Bias, Paul F. Campos
"Seg Academies," Taxes, And Judge Ginsburg, Stephen B. Cohen
"Seg Academies," Taxes, And Judge Ginsburg, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
This essay recounts the historical, political, and legal context in which Judge Ginsburg’s ruling in the Wright case arose. This context explains the importance of her decision to the battle against segregated education and highlights as well the repeated efforts of powerful political forces, including the Reagan administration and congressional conservatives, to cripple efforts to prohibit racially discriminatory private schools from receiving federal subsidies through the tax system. This essay also aims to highlight Wright’s place in the modern doctrine of educational discrimination.
Limiting Tax Expenditures, David M. Schizer
Limiting Tax Expenditures, David M. Schizer
Faculty Scholarship
The federal government devotes over a trillion dollars each year to tax provisions that pursue "nontax" goals, such as the deduction for mortgage interest and the exclusion for employer-provided health insurance. Scaling back these "tax expenditures" should be a high priority, as many have urged. Yet too often, the same limit is suggested for a broad range of tax expenditures. In the 2013 budget deal, for instance, Congress revived a single limit on all itemized deductions called the "Pease rule." In 2012, both presidential candidates proposed their own one-size-fits-all limit. In the same year, the United Kingdom imposed a single …