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Articles 1 - 3 of 3
Full-Text Articles in Law
The New Flat Tax: A Modest Proposal For A Constitutionally Apportioned Wealth Tax, John Plecnik
The New Flat Tax: A Modest Proposal For A Constitutionally Apportioned Wealth Tax, John Plecnik
Law Faculty Articles and Essays
This Article is the first to propose a solution that complies with the Apportionment Clause without imposing different rates in different states. This Article discusses the practical and administrative issues with implementing a wealth tax in the United States as well as the substantive fairness of such a tax relative to the income and consumption tax regimes. This article describes the Apportionment Clause, so-called direct taxes, and the constitutional issues with implementing a wealth tax. It also describes prior proposals to circumvent the Apportionment Clause for the sake of a wealth tax. It also outlines a modest proposal to pass …
Officers Under The Appointments Clause, John Plecnik
Officers Under The Appointments Clause, John Plecnik
Law Faculty Articles and Essays
Much ink has been spilled, and many keyboards worn, debating the definition of "Officers of the United States" under the Appointments Clause of Article II, Section 2, Clause 2 of the Constitution. The distinction between Officers and employees is constitutionally and practically significant, because the former must be appointed by the President, with or without the advice and consent of the Senate, Courts of Law, or Heads of Departments. In contrast, employees may be hired by anyone in any manner.
Appointments Clause controversies are triggered when a government official who was hired as an employee is accused of unconstitutionally wielding …
A Market For Tax Compliance, W. Edward Afield
A Market For Tax Compliance, W. Edward Afield
Cleveland State Law Review
This piece seeks to lay the framework for how such a voluntary compliance certification program would work and to discuss the benefits of such a system that are currently not being realized through the IRS’s current regulation of paid preparers. Part II summarizes in brief the current regulatory landscape for paid preparers and illustrates that the current environment falls short in providing a mechanism to allow the government to better direct its enforcement resources and to incentivize a culture of compliance among tax preparers and their clients. Part III describes in general terms how a voluntary compliance certification system should …