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Full-Text Articles in Law

Charitable Giving, Tax Expenditures, And Direct Spending In The United States And The European Union, Lilian V. Faulhaber Jan 2014

Charitable Giving, Tax Expenditures, And Direct Spending In The United States And The European Union, Lilian V. Faulhaber

Georgetown Law Faculty Publications and Other Works

This Article compares the ways in which the United States and the European Union limit the ability of state-level entities to subsidize their own residents, whether through direct subsidies or through tax expenditures. It uses four recent charitable giving cases decided by the European Court of Justice (ECJ) to illustrate the ECJ’s evolving tax expenditure jurisprudence and argues that, while this jurisprudence may suggest a new and promising model for fiscal federalism, it may also have negative social policy implications. It also points out that the court analyzes direct spending and tax expenditures under different rubrics despite their economic ...


Why The State?, Joseph Raz Jan 2014

Why The State?, Joseph Raz

Faculty Scholarship

The paper provides a broadly sketched argument about the importance of state-law and its limits, and the way current developments in international relations and international law tend to transform it without displacing its key position among legal systems in general. It argues that state law is (at least until present time) the most comprehensive law-based social organization within its domain. A standing which is manifested by acknowledged legitimacy by those subject to it (or many of them) and sovereignty, namely independence or external bodies. The paper argues that globalisation (broadly conceived) and attending developments in international greatly reduce the sovereignty ...