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Selected Works

Selected Works

2005

Politics

Articles 1 - 2 of 2

Full-Text Articles in Law

Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone Oct 2005

Adhering To The Old Line: Uncovering The History And Political Function Of The Unrelated Business Income Tax, Ethan Stone

Ethan G. Stone

The paper examines the history of the building pressure during the 1940s the pass the UBIT and finds that the traditional explanations hide an underlying political function. As the charitable exemption became more important with the expansion of the income tax in the 1940s, it attracted new attention from both policymakers and a growing tax-shelter industry. Charities and sympathetic policymakers tried to justify a suddenly important blanket subsidy to charity on the basis of the charities exclusive dedication to good works. Tax-shelter promoters made the effort more difficult by featuring charities in roles, such as buying and leasing commercial real …

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The Opacity Of Transparency, Mark Fenster Dec 2004

The Opacity Of Transparency, Mark Fenster

Mark Fenster

The normative concept of transparency, along with the open government laws that purport to create a transparent public system of governance promise the world—a democratic and accountable state above all, and a peaceful, prosperous, and efficient one as well. But transparency, in its role as the theoretical justification for a set of legal commands, frustrates all parties affected by its ambiguities and abstractions. The public’s engagement with transparency in practice yields denials of reasonable requests for essential government information, as well as government meetings that occur behind closed doors. Meanwhile, state officials bemoan the significantly impaired decision-making processes that result …

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