Law Commons^™

Countering Nationalist Oligarchy, Ganesh Sitaraman

Vanderbilt Law School Faculty Publications

The challenge we face today is not one of authoritarianism, as so many seem inclined to believe, but of nationalist oligarchy. This form of government feeds populism to the people, delivers special privileges to the rich and well-connected, and rigs politics to sustain its regime.

Nationalist oligarchy is an existential threat to American democracy. The countries already under its thrall steal technology and use economic power as political leverage. Some of them are actively trying to undermine democracy, through cyber attacks, hacking, and social media disinformation. And they spread bribery and corruption around the world—deepening inequality and threatening to turn …

Why Every State Should Have An Income Tax (And A Retail Sales Tax, Too), Herwig J. Schlunk

Vanderbilt Law School Faculty Publications

Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oregon) collects income taxes but no retail sales taxes; most states collect both. This paper examines the decision of a state to collect retail sales taxes, income taxes, or both in light of the state's spending policy and the ability of at least some of the state's residents to strategically migrate to another state (to take advantage of a more favorable mix of taxes and benefits). It concludes that states that rely solely (or even primarily) on either a retail sales tax or an …