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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
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 equivalence …
Demolition By Neglect: Repairing Buildings By Repairing Legislation, Anna Martin
Demolition By Neglect: Repairing Buildings By Repairing Legislation, Anna Martin
Georgetown Law Historic Preservation Papers Series
One of the biggest problems today facing communities with historic preservation ordinances is delinquent owners who don’t have the will or the finances to maintain their historic properties and landmarks. Historic preservation law plays an important role in building a sense of patriotism and community togetherness, fostering education and providing incentives for aesthetically pleasing architecture. When residents can identify with a community, this creates a dialogue and sense of belonging. There are also environmental and psychological impacts of preserving old buildings, since human beings are positively affected by their surroundings when they feel a "sense of place." When buildings in …
Examples Of State Flexible Work Arrangement (Fwa) Laws, Workplace Flexibility 2010, Georgetown University Law Center
Examples Of State Flexible Work Arrangement (Fwa) Laws, Workplace Flexibility 2010, Georgetown University Law Center
Charts and Summaries of State, U.S., and Foreign Laws and Regulations
Flexible Work Arrangements (FWAs) alter the time and/or place that work is conducted on a regular basis -- in a manner that is as manageable and predictable as possible for both employees and employers. This document charts examples of state FWA laws.