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Can Tax Expenditure Analysis Be Divorced From A Normative Tax Base?: A Critique Of The 'New Paradigm' And Its Denouement, J. Clifton Fleming Jr., Robert J. Peroni Dec 2010

Can Tax Expenditure Analysis Be Divorced From A Normative Tax Base?: A Critique Of The 'New Paradigm' And Its Denouement, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

Tax expenditure analysis (TEA) requires a baseline for identifying tax provisions that provide subsidies or incentives instead of serving to define the tax base and to implement the tax. With respect to the federal income tax, the baseline historically has been the Schanz-Haig-Simons (SHS) definition of income with a few modifications. Critics have continuously and strongly attacked TEA by characterizing the SHS baseline as unprincipled, imprecise, and insufficiently related to our hybrid income/consumption tax system as it actually exists. Since the baseline is hopelessly defective, so the critics argue, TEA is fatally dysfunctional and the results of its application to …


Regulating Compensation, A. Christine Hurt Dec 2010

Regulating Compensation, A. Christine Hurt

Faculty Scholarship

No abstract provided.


The Windfall Myth, A. Christine Hurt Dec 2010

The Windfall Myth, A. Christine Hurt

Faculty Scholarship

No abstract provided.


All Human Rights Are Equal, But Some Are More Equal Than Others: The Extraordinary Rendition Of A Terror Suspect In Italy, The Nato Sofa, And Human Rights, Chris Jenks, Eric Talbot Jensen Dec 2010

All Human Rights Are Equal, But Some Are More Equal Than Others: The Extraordinary Rendition Of A Terror Suspect In Italy, The Nato Sofa, And Human Rights, Chris Jenks, Eric Talbot Jensen

Faculty Scholarship

On November 4, 2009, an Italian court found a group of Italian military intelligence agents, operatives from the Central Intelligence Agency and a U.S. Air Force (USAF) officer guilty of the 2003 kidnapping of terror suspect Abu Omar. Thrown in a van on the streets of Milan, the abduction took Abu Omar from Italy to Egypt, where he was allegedly tortured and interrogated about his role in recruiting fighters for extremist Islamic causes, including the insurgency in Iraq. This essay posits that lost amidst politically charged rhetoric about Bush administration impunity and the “war on terror” is that the Italian …


Still On The Border: The Fractured Membership Rights Of The Undocumented Worker, D. Carolina Nuñez Jan 2010

Still On The Border: The Fractured Membership Rights Of The Undocumented Worker, D. Carolina Nuñez

Faculty Scholarship

No abstract provided.


Truth And Consequences: Mitt Romney, Proposition 8, And Public Reason, Frederick Mark Gedicks Jan 2010

Truth And Consequences: Mitt Romney, Proposition 8, And Public Reason, Frederick Mark Gedicks

Faculty Scholarship

Although formal religious tests for federal office are constitutionally prohibited, they have long been fact of political life in presidential elections. John Kennedy remains the only nonProtestant ever elected President. The "Judeo-Christian tradition" notwithstanding, no major party has ever nominated a Jew for president - let alone a Buddhist, Hindu, Mormon, Muslim, or unbeliever.

Against this electoral history, it was perhaps predictable that mainstream Christian commentators would feel free to legitimate religious attacks on Mitt Romney during the Republican presidential primaries on the ground that Mormonism is a "false" religion. Ironically, however, the Mormon church periodically intervenes in initiative and …


Taking Cues From Congress: Judicial Review, Congressional Authorization, And The Expansion Of Presidential Power, David H. Moore Jan 2010

Taking Cues From Congress: Judicial Review, Congressional Authorization, And The Expansion Of Presidential Power, David H. Moore

Faculty Scholarship

In evaluating whether presidential acts are constitutional, the Supreme Court often takes its cues from Congress. Under the Court's two most prominent approaches for gauging presidential power-Justice Jackson's tripartite framework and the historical gloss on executive power-congressional approval of presidential conduct produces a finding of constitutionality. Yet courts and commentators have failed to recognize that congressional authorization may result from a failure of checks and balances. Congress may transfer power to the President against institutional interest for a variety of reasons. This key insight calls into question the Court's reflexive reliance on congressional authorization. Through this reliance, the Court overlooks …


The President's Unconstitutional Treatymaking, David H. Moore Jan 2010

The President's Unconstitutional Treatymaking, David H. Moore

Faculty Scholarship

The President of the United States frequently signs international agreements but postpones ratification pending Senate consent. Under international law, a state that signs a treaty subject to later ratification must avoid acts that would defeat the treaty's object and purpose until the nation clearly communicates its intent not to join. As a result, the President in signing assumes interim treaty obligations before the treatymaking process is complete. Despite the pervasiveness of this practice, scholars have neglected the question of its constitutionality. As this Article demonstrates, the practice is unconstitutional. Neither the text, structure, nor history of the Constitution supports the …


Undoing Neutrality?: From Church-State Separation To Judeo-Christian Tolerance, Frederick Mark Gedicks Jan 2010

Undoing Neutrality?: From Church-State Separation To Judeo-Christian Tolerance, Frederick Mark Gedicks

Faculty Scholarship

No abstract provided.


Fractured Membership: Deconstructing Territoriality To Secure Rights And Remedies For The Undocumented Worker, D. Carolina Nuñez Jan 2010

Fractured Membership: Deconstructing Territoriality To Secure Rights And Remedies For The Undocumented Worker, D. Carolina Nuñez

Faculty Scholarship

Relied upon but unwelcome, among us but uninvited, undocumented workers in the United States – now numbering over 8 million – labor on the border of inclusion and exclusion, between a status-based conception of membership and a territorial approach to membership. Although mere presence in the U.S. secures undocumented workers many of the same labor protections afforded to authorized workers, undocumented status often forecloses certain remedies otherwise available for employer breaches of those protections. Many commentators have criticized this effective status-based denial of rights to undocumented workers as inimical to the goals underlying labor and immigration law. While this Article …


Close Enough For Government Work: The Committee Rulemaking Game, Paul Stancil Jan 2010

Close Enough For Government Work: The Committee Rulemaking Game, Paul Stancil

Faculty Scholarship

Procedural rules in U.S. courts often have predictable and systemic substantive consequences. Yet the vast majority of procedural rules are drafted, debated, and ultimately enacted by a committee rulemaking process substantially removed from significant legislative or executive supervision. This Article explores the dynamics of the committee rulemaking process through a game-theoretical lens. The model reveals that inferior players in the committee rulemaking game - advisory committees, the Standing Committee on Rules of Practice and Procedure, the Judicial Conference and the Supreme Court - are sometimes able to arbitrage Congressional transaction costs to obtain results at odds with the results Congress …


Governing The Presidential Nomination Commons, Brigham Daniels Jan 2010

Governing The Presidential Nomination Commons, Brigham Daniels

Faculty Scholarship

States jockeying to hold primaries and caucuses as early as possible has become the central theme of the presidential primary system. While the trend of racing to vote is not new, it has increased alarmingly. In 2008, more than half the states held contests by the first week of February. This free-for-all hurts the democratic process by encouraging uninformed voting, emphasizing the role of money in campaigns, and pressing candidates to rely on sound-bite campaigning. Because the presidential nomination is one of the most important decisions left to voters in the United States, this problem is well-recognized. It is also …


Do U.S. Courts Discriminate Against Treaties?: Equivalence, Duality, And Treaty Non-Self-Execution, David H. Moore Jan 2010

Do U.S. Courts Discriminate Against Treaties?: Equivalence, Duality, And Treaty Non-Self-Execution, David H. Moore

Faculty Scholarship

No abstract provided.