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Articles 1 - 15 of 15
Full-Text Articles in Law
Defeat Fascism, Transform Democracy: Mapping Academic Resources, Reframing The Fundamentals, And Organizing For Collective Actions, Francisco Valdes
Defeat Fascism, Transform Democracy: Mapping Academic Resources, Reframing The Fundamentals, And Organizing For Collective Actions, Francisco Valdes
Seattle University Law Review
The information we gathered during 2021–2023 shows that critical faculty and other academic resources are present throughout most of U.S. legal academia. Counting only full-time faculty, our limited research identified 778 contacts in 200 schools equating to nearly four contacts on average per school. But no organized critical “core” had coalesced within legal academia or, more broadly, throughout higher education expressly dedicated to defending and advancing critical knowledge and its production up to now. And yet, as the 2021–2022 formation of the Critical (Legal) Collective (“CLC”) outlined below demonstrates, many academics sense or acknowledge the need for greater cohesion among …
Keep Charitable Oversight In The Irs, Philip Hackney
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 …
Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney
Testimony
In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.
Public Good Through Charter Schools?, Philip Hackney
Public Good Through Charter Schools?, Philip Hackney
Articles
Should nonprofit charter schools be considered “charitable” under § 501(c)(3) of the Internal Revenue Code and be entitled to the benefits that go with that designation (income tax exemption, charitable contribution deduction, etc.)? Current tax law treats them as such; the question is whether there is a good rationale for this treatment. In addition to efficiency and equity, I consider political justice as a value in evaluating tax policy. By political justice, I mean a democratic system that prioritizes the opportunity for more people to have a voice in collective decisions (political voice equality or PVE). Thus, a tax policy …
Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney
Testimony
Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Political Justice And Tax Policy: The Social Welfare Organization Case, Philip Hackney
Articles
In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena – tax exemption. I argue that politically just tax policy does the least harm to the democratic functioning of our government and may ideally enhance it. I argue that our right to an equal voice in collective decision making is the most fundamental value of political …
Democracy In America At Work: The History Of Labor’S Vote In Corporate Governance, Ewan Mcgaughey
Democracy In America At Work: The History Of Labor’S Vote In Corporate Governance, Ewan Mcgaughey
Seattle University Law Review
Can there be democracy in America at work? The historical division between democracy in politics and hierarchy in the economy is under strain. Hierarchical interests in the economy are shifting their model of power into politics, and yet a commitment to revive the law is resurgent. Central examples are the proposed Accountable Capitalism Act, Reward Work Act, Workplace Democracy Acts, and Employees’ Pension Security Acts. They would create a right for employees to elect 40% of directors on $1 billion company boards, a right for employees to elect one-third of directors on other listed company boards and require one-half employee …
What Can Corporations Teach Governments About Democratic Equality?, Tom W. Bell
What Can Corporations Teach Governments About Democratic Equality?, Tom W. Bell
Tom W. Bell
Democracies place great faith in the principle of one-person/one-vote. Business corporations and other private entities, in contrast, typically operate under the one-share/one-vote rule, allocating control in proportion to ownership. Why the difference? In times past, we might have cited the differing ends of public and private institutions. Whereas public democracies aim at promoting the general welfare of an entire political community, private entities aim at more specific goals, such as generating profits or managing a cooperative residence. As business entities have grown in size and in the range of services they provide, however, the distinction between public and private governance …
Interpreting, Stephanie Jo Kent
Interpreting, Stephanie Jo Kent
Doctoral Dissertations
What do community interpreting for the Deaf in western societies, conference interpreting for the European Parliament, and language brokering in international management have in common? Academic research and professional training have historically emphasized the linguistic and cognitive challenges of interpreting, neglecting or ignoring the social aspects that structure communication. All forms of interpreting are inherently social; they involve relationships among at least three people and two languages. The contexts explored here, American Sign Language/English interpreting and spoken language interpreting within the European Parliament, show that simultaneous interpreting involves attitudes, norms and values about intercultural communication that overemphasize information and discount …
Congress Underestimated: The Case Of The World Bank, Kristina Daugirdas
Congress Underestimated: The Case Of The World Bank, Kristina Daugirdas
Articles
This article challenges the oft-repeated claim that international organizations undermine democracy by marginalizing national legislatures. Over the past forty years, Congress has established itself as a key player in setting U.S. policy toward the World Bank. Congress has done far more than restrain executive branch action with which it disagrees; it has affirmatively shaped the United States’ day-to-day participation in this key international organization and successfully defended its constitutional authority to do so.
Law, Media, & Environmental Policy: A Fundamental Linkage In Sustainable Democratic Governance, Zygmunt J.B. Plater
Law, Media, & Environmental Policy: A Fundamental Linkage In Sustainable Democratic Governance, Zygmunt J.B. Plater
Zygmunt J.B. Plater
The functional linkages between law and media have long been signficant in shaping American democratic governance. Over the past thirty-five years, environmental analysis has similarly become essential to shaping international and domestic governmental policy. Environmentalism—focusing as it does on realistic interconnected accounting of the full potential negative consequences as well as benefits of proposed actions, policies, and programs, over the long term as well as the short term, with careful consideration of all realistic alternatives— provides a legal perspective important for societal sustainability. Because environmental values and norms are often in tension with established industrial interests that resist public interest …
Identifying And Enforcing Back-End Electoral Rights In International Human Rights Law, Katherine A. Wagner
Identifying And Enforcing Back-End Electoral Rights In International Human Rights Law, Katherine A. Wagner
Michigan Journal of International Law
From Kenya to Afghanistan, Ukraine, the United States, Mexico, and Iran, no region or form of government has been immune from the unsettling effects of a contested election. The story is familiar, and, these days, hardly surprising: a state holds elections, losing candidates and their supporters claim fraud, people take to the streets, diplomats and heads of state equivocate, and everyone waits for the observers' reports. It is the last chapter of this story-the resolution-that remains unfamiliar and still holds the potential to surprise. The increasing focus on and importance of the resolution of contested elections, that resolution's link to …
Global Government Networks, Global Information Agencies, And Disaggregated Democracy, Anne-Marie Slaughter
Global Government Networks, Global Information Agencies, And Disaggregated Democracy, Anne-Marie Slaughter
Michigan Journal of International Law
This essay seeks to broaden our understanding of government networks by placing them in more historical context and by elaborating different types of government networks within and without traditional international institutions. After a brief overview of the literature on transgovernmentalism since the 1970s in Part I, Part H sets forth a typology of three different categories of government networks. Part III then seeks to pinpoint the specific accountability concerns associated with each type. Part IV offers one approach to answering some current accountability concerns by adapting the concept of "information agencies" from the European Union to the global level. This …
Little Engines That Could: Community Clients, Their Lawyers, And Training In The Arts Of Democracy, Susan Bennett
Little Engines That Could: Community Clients, Their Lawyers, And Training In The Arts Of Democracy, Susan Bennett
Presentations
We assume a lot about the virtues of governance "from the bottom up." We trust in it as an antidote: to oppression from the other direction; to the kind of "top-down" planning that we blame for the tragedies of urban renewal; and to the hubris of any "helping professionals" who think they have good ideas about the way in which communities ought to be helped.' In short, we place a great deal of faith in the authenticity of the neighborhood-based organization as an engine of democracy. Less emphatically, we also (sometimes) assume that programs run by neighborhood-based organizations carry with …
After Seattle: Public International Organizations, Non-Governmental Organizations (Ngos), And Democratic Legitimacy In An Era Of Globalization: An Essay In Contested Legitimacy, Kenneth Anderson
Working Papers
This working monograph (about 120,000 words) analyzes the relationship between public international organizations such as the United Nations system and international non-governmental organizations under conditions of globalization.It argues that international organizations and international NGOs are locked in an embrace of mutual legitimation, each giving the other important political legitimacy, in favor of liberal internationalism and at the expense of democratic sovereignty. The monograph argues that the legitimacy that each gives the other is based on flawed assumptions about the nature of civil society and "international civil society," on the one hand, and global governance and the possibilities of international, global …