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Full-Text Articles in Law
Tax Expenditures As Foreign Aid, David E. Pozen
Tax Expenditures As Foreign Aid, David E. Pozen
Faculty Scholarship
Few issues in global politics are as contentious as foreign aid – how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for Economic Cooperation and Development (OECD) routinely ranks the United States far behind its industrialized peers in official development assistance (ODA), measured as a percentage of gross national income (GNI). An endless parade of critics has implored the government to do more; some suggest that the Bush Administration's support for the Monterrey Consensus, which sets a goal of increasing assistance to 0.7% of …
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Journal Articles
The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it.
This Article focuses on the elusive issue …
Hidden Foreign Aid, David Pozen
Hidden Foreign Aid, David Pozen
Faculty Scholarship
Few issues in global politics are as contentious as foreign aid – how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for Economic Cooperation and Development (OECD) routinely ranks the United States far behind its industrialized peers in official development assistance (ODA), measured as a percentage of gross national income (GNI). An endless parade of critics has implored the government to do more; some suggest that the Bush Administration's support for the Monterrey Consensus, which sets a goal of increasing assistance to 0.7% of …
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Grasping Smoke: Enforcing The Ban On Political Activity By Charities, Lloyd Histoshi Mayer
Lloyd Hitoshi Mayer
The rule that charities are not allowed to intervene in political campaigns has now been in place for over fifty years. Despite uncertainty about the exact reasons for Congress' enactment of it, skepticism by some about its validity for both constitutional and public policy reasons, and continued confusion about its exact parameters, this rule has survived virtually unchanged for all of those years. Yet while overall noncompliance with the income tax laws has drawn significant scholarly attention, few scholars have focused on violations of this prohibition and the IRS' attempts to enforce it. This Article focuses on the elusive issue …