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A Diversity Theory Of Charitable Tax Exemption -- Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
A Diversity Theory Of Charitable Tax Exemption -- Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen
Scholarly Works
Part I of the article presents Robin Paul Malloy's Law and Market Economy Theory (“LMT”) as an example of the basis for a normative explanation of the charitable tax exemption. LMT addresses the relationship among law, markets, and culture. Thus, using LMT, this part demonstrates how traditional law and economic analysis, premised on self-interest and wealth maximization, simply does not capture the essence of the many values that impact the marketplace and the market exchange process. Instead, LMT approaches legal analysis in a broader market context and is premised on the need to promote a process of sustainable wealth formation …
Drawing The Line: One Taxpayer's Economic Development Incentive Is Often Another's Discriminatory Tax, Walter Hellerstein
Drawing The Line: One Taxpayer's Economic Development Incentive Is Often Another's Discriminatory Tax, Walter Hellerstein
Popular Media
Shackelford Professor Walter Hellerstein shares his opinions regarding Congress' need to define more clearly what types of state and local tax incentives are legal. Prof. Hellerstein was asked to provide testimony on these issues at a U.S. Senate hearing before the Subcommittee on International Trade of the Committee on Finance. He also testified on this topic before a U.S. House of Representatives subcommittee and provided an overview of the American debate to the United Kingdom’s Treasury Department, which faces similar issues in relation to Member States of the European Union seeking to encourage economic growth and productivity in their respective …
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Cuno And Congress: An Analysis Of Proposed Federal Legislation Authorizing State Economic Development Incentives, Walter Hellerstein
Scholarly Works
If anything is clear about Cuno and the controversy the opinion has spawned, it is that Congress has the last word on the matter. Whether Congress will speak to the issues Cuno has raised is currently an open question, although in one narrow respect Congress already has. Broader legislation, however, has been introduced into Congress as the "Economic Development Act of 2005," and debate over the efficacy and wisdom of this proposal is as intense as the debate over the defensibility of Cuno itself. My purpose here is not to join that debate, although I am already on record as …
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Federal Constitutional Restraints On Tax Competition Among The American States, Walter Hellerstein
Scholarly Works
This article examines the judicially developed rules limiting interstate tax competition in the United States and the constitutional framework out of which they arise.