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Full-Text Articles in Tax Law
King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda
King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda
Ronald D. Rotunda
The Patient Protection and Affordable Care Act (ACA) is a complex law totaling nearly a thousand pages in length. The litigation now before the Supreme Court in King v. Burwell presents, on the surface, a simple issue of statutory interpretation. However, that surface has a very thin veneer. If the Court allows administrators carte blanche to change the very words of a statute, we will have come a long way towards governance by bureaucrats. Over the years, Congress has delegated many of its powers, but it has never delegated the power to raise taxes or spend tax subsidies in ways …
Equitable Implementation Of Tax Expenditures, Yoseph M. Edrey Prof., Howard Abrams Associate Prof.
Equitable Implementation Of Tax Expenditures, Yoseph M. Edrey Prof., Howard Abrams Associate Prof.
Yoseph M. Edrey
No abstract provided.