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Articles 421 - 423 of 423
Full-Text Articles in Constitutional Law
Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler
Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler
ExpressO
My manuscript unmasks a dirty little secret of the federal government, namely, that the Internal Revenue Service is applying various tax laws in a non-uniform manner in violation of the Tax Uniformity Clause (Art. I, § 8, cl. 1) of the United States Constitution. It is indisputable that the Framers of the Constitution intended for federal taxes be applied uniformly throughout the nation; that is, residents of New York ought to pay the same tax as residents of California. The IRS’s practice, however, is quite the contrary.
Affirmative Action: More Efficient Than Color Blindness, Abraham Lee Wickelgren
Affirmative Action: More Efficient Than Color Blindness, Abraham Lee Wickelgren
ExpressO
One of the most compelling reasons against affirmative action is the principle of color blindness, that is, the idea that race is an irrelevant characteristic that should not affect higher education admissions or hiring decisions. Despite its intuitive appeal, this paper shows that adherence to this principle impedes economic efficiency when there has been past discrimination based on color. Past discrimination creates inefficiencies in the economy that persist across generations. Because of this persistence, race is not an irrelevant characteristic for firms and universities looking to hire or admit the best candidates. Affirmative action, not color-blindness, is necessary to reduce …
The Perils Of "Consensus": Hans Kelsen And The Legal Philosophy Of The United Nations, J. Peter Pham
The Perils Of "Consensus": Hans Kelsen And The Legal Philosophy Of The United Nations, J. Peter Pham
ExpressO
Recently the United States and a number of its traditional allies have clashed over a variety of foreign policy issues that are profoundly juridical: the authority for war and peace, the International Criminal Court, etc. The source of these recent tensions is to be located at a level deeper than that of narrow national interests and specific policies. Rather, they arise from significant differences concerning the nature of "consensus" and, ultimately, legal philosophy. While the United Nations and many other international organizations derive their legal visions from the philosophy of law of Hans Kelsen (1881-1973), one of the most important …