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Full-Text Articles in Law
Congressional Control Of Tax Rulemaking, Clint Wallace
Congressional Control Of Tax Rulemaking, Clint Wallace
Faculty Publications
The notice and comment process is often touted as a mechanism for establishing political accountability, and providing a check on agency decision-making. Based on a survey of three years of recently proposed tax regulations, this Article shows that many notice-and-comment processes for tax regulations have been ineffective for these purposes. Fully one-third of the time, no one participated. The few participants there are have been heavily weighted towards private interests, which commented on approximately two-thirds of all proposed regulations from 2013 through 2015. In contrast, public interest groups commented on less than 24% of proposed regulations. If the notice and …
Tax And Social Context: Legal Fictions And Tax, Tessa R. Davis
Tax And Social Context: Legal Fictions And Tax, Tessa R. Davis
Faculty Publications
No abstract provided.
The Tax-Immigration Nexus, Tessa R. Davis
The Tax-Immigration Nexus, Tessa R. Davis
Faculty Publications
Tax and immigration law have a shared interest in defining community. In order to implement a tax, we must know who belongs to the taxable community. At the same time, immigration law must define and administer the requirements for membership in the national community. Despite the differing objectives of tax and immigration law—raising revenue and deciding who may enter, remain, and become a citizen in the United States, respectively—both of these regimes uses a concept of citizenship to define their respective communities. Starting from this common thread of the relevance of citizenship to both immigration and tax law, this Article …