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Full-Text Articles in Law
Taxing Political Donations: The Case For Corrective Taxes In Campaign Finance, David Gamage
Taxing Political Donations: The Case For Corrective Taxes In Campaign Finance, David Gamage
Articles by Maurer Faculty
Command-and-control regulations are generally thought to be inferior to incentive-based alternatives. This essay proposes an incentive-based approach for regulating campaign finance. In place of our current regime of contribution ceilings, the essay calls for a graduated system of contribution taxes. Rather than capping the size of political donations at a specified dollar level, we should tax donations based on a schedule of graduated rates - the larger the size of a contribution, the higher the level of taxation.
Contribution taxes generate two primary advantages over contribution ceilings. First, contribution taxes preserve more total surplus. This surplus can be shared by …
"More Mighty Than The Waves Of The Sea": Toilers, Tariffs, And The Income Tax Movement, 1880-1913, Ajay K. Mehrotra
"More Mighty Than The Waves Of The Sea": Toilers, Tariffs, And The Income Tax Movement, 1880-1913, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.
Must The Reports Of Tax Court Special Trial Judges Be Disclosed?, Leandra Lederman
Must The Reports Of Tax Court Special Trial Judges Be Disclosed?, Leandra Lederman
Articles by Maurer Faculty
No abstract provided.