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University of South Carolina

2021

Tax Law

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Full-Text Articles in Law

Democracy Avoidance In Tax Lawmaking, Clint G. Wallace Oct 2021

Democracy Avoidance In Tax Lawmaking, Clint G. Wallace

Faculty Publications

The Tax Cuts and Jobs Act was the most significant tax law in more than three decades, but the strategy for getting it enacted included a variety of maneuvers to avoid public scrutiny. As a result, many taxpayers did not know how they would be affected until they filed their own tax returns more than a year later. This Article identifies this lack of transparency as part of a persistent pathology of avoiding and constraining democratic inputs and responsiveness in U.S. federal tax lawmaking. Indeed, some scholars and policy makers have sought to channel tax lawmaking away from democratically grounded …


Collecting Medical Debt Through South Carolina's Setoff Debt Collection Program: How It Works And Why It Doesn't, Dixie N. Mccollum Jul 2021

Collecting Medical Debt Through South Carolina's Setoff Debt Collection Program: How It Works And Why It Doesn't, Dixie N. Mccollum

South Carolina Law Review

No abstract provided.