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Full-Text Articles in Law
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Social Security, Generational Justice, And Long-Term Deficits, Neil H. Buchanan
Social Security, Generational Justice, And Long-Term Deficits, Neil H. Buchanan
Rutgers Law School (Newark) Faculty Papers
This paper assesses current methods for evaluating the long-term viability and desirability of government activities, especially Social Security and other big-ticket budget items. I reach four conclusions: (1) There are several simple ways to improve the current debate about fiscal policy by adjusting our crude deficit measures, improvements which ought not to be controversial, (2) Separately measuring Social Security’s long-term balance is inappropriate and misleading, (3) The methods available to measure very long-term government financing (Fiscal Gaps and their cousins, Generational Accounts) are of very limited value in setting public policy today, principally because there is no reliable baseline of …
‘More Loophole Than Law’: A Case For The Repeal Of I.R.C. § 527, Mark E. Schlegel
‘More Loophole Than Law’: A Case For The Repeal Of I.R.C. § 527, Mark E. Schlegel
ExpressO
This note advocates the repeal of I.R.C. § 527, which provides a tax exemption for organizations involved in election-related activity. The groups which operated under § 527 in the 2004 election include the Swift Boat Veterans for Truth, MoveOn.org, and American Coming Together. The note discusses how § 527 escaped regulation under both the Federal Election Campaign Act of 1971 and the Bipartisan Campaign Reform Act of 2002 (popularly known as McCain-Feingold). It examines the political reasons why the Federal Election Commission has not attempted to reform § 527. As a result, 527 groups have acted largely without federal oversight …