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Election Law And Civil Discourse: The Promise Of Adr, Joshua A. Douglas
Election Law And Civil Discourse: The Promise Of Adr, Joshua A. Douglas
Law Faculty Scholarly Articles
This Article was the result of a Symposium that explored the potential promises of alternative dispute resolution (“ADR”) for resolving election law disputes. Both election law and ADR scholars opined on how ADR can help to achieve various goals for deciding contentious election law cases. My focus in this essay is narrower: I suggest that employing some features of ADR to resolve election disputes can help to improve the civil discourse of our elections and our political culture. That is, certain aspects of ADR can assist in reducing caustic language in election law judicial decisions, in the media’s reporting of …
The Unjustified Subsidy: Sovereign Wealth Funds And The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan
The Unjustified Subsidy: Sovereign Wealth Funds And The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …