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Full-Text Articles in Law

Populist Politics And International Business Policy: Problems, Practices, And Prescriptions For Mnes, Paul Vaaler, Christopher Hartwell, Barclay James, Thomas Lindner, Jakob Müllner Jan 2024

Populist Politics And International Business Policy: Problems, Practices, And Prescriptions For Mnes, Paul Vaaler, Christopher Hartwell, Barclay James, Thomas Lindner, Jakob Müllner

Articles

In this editorial introduction to the Special Issue on populism, we discuss different approaches to defining populism in ways relevant to multinational enterprise (MNE) strategy and organization. In addition, we demonstrate how populist host-country government policies often target MNEs in ways that give rise to distinctly new forms of discriminatory treatment. This theoretical background sets the stage for the papers of this Special Issue, explaining the origins of these populist host-country government policies and the impact of such policies on FDI and international trade. We conclude with various suggestions for advancing IB policy research on populism, including building a better …


Keep Charitable Oversight In The Irs, Philip Hackney Jan 2024

Keep Charitable Oversight In The Irs, Philip Hackney

Articles

Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in charitable solution increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot act …