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Full-Text Articles in Law
A Textualist Approach To Purposivism In The Regulatory Arena, Linda Jellum
A Textualist Approach To Purposivism In The Regulatory Arena, Linda Jellum
Articles
No abstract provided.
Achieving Regulatory Reform By Encouraging Consensus, Richard Henry Seamon
Achieving Regulatory Reform By Encouraging Consensus, Richard Henry Seamon
Articles
No abstract provided.
What We Talk About When We Talk About Tax Exemption, Philip Hackney
What We Talk About When We Talk About Tax Exemption, Philip Hackney
Articles
Under the Internal Revenue Code, certain nonprofit organizations are granted exemption from federal income tax (“tax-exemption”). Most tax-exemption rationales assume tax-exemption is a subsidy for organizations such as charities that provide some underprovided good or service. These theories assume there should be a tax on the income of nonprofit organizations but provide no justification for this assumption. This article contributes to the literature by examining the corporate income tax rationales as a proxy for why we might tax nonprofit organizations. The primary two theories hold that the corporate tax is imposed to: (1) tax shareholders (“shareholder theory”), and (2) regulate …
Bedside Bureaucrats: Why Medicare Reform Hasn't Worked, Nicholas Bagley
Bedside Bureaucrats: Why Medicare Reform Hasn't Worked, Nicholas Bagley
Articles
Notwithstanding its obvious importance, Medicare is almost invisible in the legal literature. Part of the reason is that administrative law scholars typically train their attention on the sources of external control over agencies’ exercise of the vast discretion that Congress so often delegates to them. Medicare’s administrators, however, wield considerably less policy discretion than the agencies that feature prominently in the legal commentary. Traditional administrative law thus yields slim insight into Medicare’s operation. But questions about external control do not—or at least they should not—exhaust the field. An old and often disregarded tradition in administrative law focuses not on external …
Beyond The Usual Suspects: Acus, Rulemaking 2.0 And A Vision For Broader, More Informed And More Transparent Rulemaking, Stephen M. Johnson
Beyond The Usual Suspects: Acus, Rulemaking 2.0 And A Vision For Broader, More Informed And More Transparent Rulemaking, Stephen M. Johnson
Articles
In an ideal world, administrative agencies would develop regulations in an informal rulemaking process that would be transparent and efficient and that included broad input from the public, or an entity advocating for the public, as well as the regulated community. Instead, critics assert that the informal rulemaking process is opaque and is dominated by regulated entities and industry groups, rather than public interest groups. The process does not encourage a dialogue among the commenters or between the commenters and the agency. Indeed, regulated entities are frequently strategic in the timing of their comments, withholding comment until the end of …