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Should The Irs Never "Target" Taxpayers? An Examination Of The Irs Tea Party Affair, Philip Hackney
Should The Irs Never "Target" Taxpayers? An Examination Of The Irs Tea Party Affair, Philip Hackney
Philip T. Hackney
This article is part of a symposium held at Valparaiso University Law School entitled "Money in Politics: The Good, the Bad and the Ugly."
In 2013, the Treasury Inspector General for Tax Administration faulted the Internal Revenue Service for the appearance of impartiality because it used names and policy positions such as “Tea Party” and conservative ideology to pick applications for tax-exempt status for greater scrutiny. The Inspector General's review came after members of Congress accused the Service of "targeting" conservative organizations. This Article finds the Inspector General's claim lacks a firm foundation. The use of names to select organizations …
Weasel Numbers, Reza Dibadj
Weasel Numbers, Reza Dibadj
Reza Dibadj
In an attempt to cabin the open-endedness of weasel words, traditional law and economics purports to offer certainty. This article, however, argues that this scholarship deeply misunderstands modern welfare economics and suggests, contrary to the usual economic denigrations of public bureaucracy, that a robust public administrative state is essential to improving social welfare. The article first argues that the ¿wealth maximization¿ standard of traditional law and economics is fundamentally flawed. It then addresses issues central to the economic literature of social welfare, which have yet to make their way meaningfully into the law and economics discourse. The shift in welfare …