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Jurisdictional Discrimination and Full Faith and Credit 司法歧视与充分诚信
Pub Date : 2013-03-01 DOI: 10.2139/SSRN.2054645
Ann Woolhandler, Michael G. Collins
In Hughes v. Fetter (1951), the Supreme Court ruled that state courts are ordinarily required — as a matter of the Full Faith and Credit Clause — to take jurisdiction of claims arising under sister state law, their own wishes notwithstanding. Hughes remains a foundational case for Conflict of Laws and interstate relations. It is said to embody principles that states should maximize each others’ policies, and cannot discriminate against sister state laws. This article argues that Hughes was wrong. The decision is not justified by history or precedent under the Clause, nor by a policy maximization rationale. And its nondiscrimination norm fits poorly with states’ allowable preferences for enforcement of their own law over sister-state law. Rather, states should be under a much more limited duty, grounded in a litigant’s substantive entitlement to redress, rather than a duty not to discriminate against the law of sister states. Arguments for extension of a rule of nondiscrimination against the law of other sovereigns in the choice of law, public policy, and jurisdiction-stripping settings should therefore not rely on the doubtful result in Hughes.
在Hughes v. Fetter(1951)一案中,最高法院裁定,根据《完全信任与信用条款》(Full Faith and Credit Clause),州法院通常需要对姐妹州法律下产生的索赔采取管辖权,无论其自己的意愿如何。休斯仍然是法律冲突和州际关系的基础案例。据说,它体现了各州应最大限度地发挥彼此政策的原则,不能歧视姐妹州的法律。这篇文章认为休斯错了。根据该条款,这一决定既不符合历史或先例,也不符合政策最大化的基本原理。而且它的非歧视准则也不符合各州在执行自己的法律而不是姐妹州的法律时所允许的偏好。更确切地说,国家应该承担更有限的义务,以诉讼当事人获得补救的实质性权利为基础,而不是不歧视姐妹国家法律的义务。因此,在法律选择、公共政策和管辖权剥离设置方面,对其他主权国家法律的非歧视规则进行延伸的论点不应依赖于休斯案的可疑结果。
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引用次数: 1
The Campaign Finance Safeguards of Federalism 联邦制的竞选财政保障
Pub Date : 2013-03-01 DOI: 10.2139/SSRN.2227115
Garrick B. Pursley
This article provides the first systematic account of the relationship between campaign finance and federalism. Federalism — a fundamental characteristic of the constitutional structure — depends for its stability on political mechanisms. States and their advocates and representatives in Congress, federal agencies, political parties, intergovernmental lobbying groups, and other political forums work together to check federal interference with state governments. Entire normative theories of federalism depend on the assumption that this system of political safeguards is working effectively in the background. But the federalism and constitutional theory literatures lack a rigorous account of the effects of dramatic political change on pro-federalism political dynamics. Building that account is particularly timely now. Political safeguards work only if states retain significant political influence. But, as recent elections vividly demonstrate, Citizens United has created a new class of political operators — of which Super PACs are emblematic — whose potential political influence may be limitless. This article’s thesis is that Super PACs have the capacity to undermine all conventional political safeguards of federalism, pushing states far enough down the hierarchy of political influence to dramatically reshape the our system of government. This highlights the underappreciated extent to which Citizens United may have long-term structural consequences other than its effects on democratic representation. These developments have significant normative implications for federalism theory — at a minimum, they require reexamining the common assumption, central to numerous normative claims, that national political process is a durable channel for state self-defense. They also suggest new normative claims concerning campaign finance doctrine. If sustaining federalism is a compelling governmental interest, then federalism problems may justify new campaign spending restrictions despite the First Amendment and the reasoning of Citizens United, which otherwise appear to preclude further reforms.
本文首次系统地阐述了竞选资金与联邦制之间的关系。联邦制是宪法结构的一个基本特征,其稳定性取决于政治机制。各州及其在国会、联邦机构、政党、政府间游说团体和其他政治论坛中的倡导者和代表共同努力,检查联邦政府对州政府的干预。整个联邦制的规范理论都依赖于这样一个假设,即这种政治保障制度在后台有效地发挥作用。但联邦制和宪法理论文献缺乏对戏剧性政治变化对亲联邦制政治动态的影响的严格描述。现在建立这个账户尤为及时。只有当国家保持重要的政治影响力时,政治保障措施才会起作用。但是,正如最近的选举生动地表明的那样,联合公民创造了一类新的政治操作者——超级政治行动委员会就是其中的象征——他们潜在的政治影响力可能是无限的。本文的论点是,超级政治行动委员会有能力破坏联邦制的所有传统政治保障,将各州推到政治影响力等级的足够低的位置,从而极大地重塑我们的政府体系。这突出表明,除了对民主代表权的影响外,联合公民可能在多大程度上产生长期的结构性后果,这一点并未得到充分认识。这些发展对联邦制理论具有重要的规范意义——至少,它们需要重新审视作为众多规范主张核心的共同假设,即国家政治进程是国家自卫的持久渠道。它们还提出了有关竞选资金原则的新规范主张。如果维持联邦制是一个令人信服的政府利益,那么联邦制问题可能证明新的竞选支出限制是合理的,尽管有《第一修正案》和“联合公民”案的推理,否则似乎会阻碍进一步的改革。
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引用次数: 1
The Abuse of Animals as a Method of Domestic Violence: The Need for Criminalization 虐待动物作为家庭暴力的一种手段:刑事定罪的必要性
Pub Date : 2013-02-17 DOI: 10.2139/SSRN.2251994
V. Upadhya
A substantial amount of research in recent decades has focused on the relationship between domestic violence and animal abuse. This research has shown that an abusive household often contains more than one victim, and that an abuser is likely to harm both his intimate partner and domestic animals in the home. The bulk of this research has focused on the degree to which these forms of abuse co-occur, the predictive utility of these statistics, and the effect that animal abuse has on a victim’s decision to leave the abusive household. Research findings in these areas have spawned a number of efforts to build upon this link to protect both humans and animals, such as including animals in protective orders, encouraging women’s shelters to accommodate companion animals, requiring cross-reporting between animal welfare and domestic agencies, and educating the public as to the potential risk implicated by an animal abuser in the home.By contrast, relatively little attention has been paid to a different aspect of the problem: the intentional abuse of animals as a method of domestic violence. Often, abusers exploit the close, emotional bond shared by a victim and her companion animal to inflict harm upon the human victim. The abuser may harm or kill the animal in order to harm the human; use threats against the animal to gain compliance or control over the human; or may use these methods in order to abuse the human or coerce her return after she leaves the household. These forms of abuse constitute one aspect of the broader pattern of control that characterizes an abusive relationship. The abuse of an animal is a potent source of harm and control: victims have described their anguish and despair at witnessing their partner torture their beloved animal in front of their eyes, and also frequently speak of how their concern for the animal obstructs their inability to leave the home. Because domestic violence shelters typically do not accept animals, a departing victim must leave her animal in the household. By doing so, she is left vulnerable to harm through the ongoing abuse of the animal — abuse that may force her to return to her abuser just to protect it.This Comment argues that domestic violence statutes must treat animal cruelty as a domestic violence offense, when committed with the purpose of harming or coercing the human victim. The law’s failure to do so leaves unregulated a powerful method of harm, and thus leaves unpunished the significant abuse of both humans and animals. Designating animal abuse as a domestic violence offense would plug a prominent gap in the current criminal approach to domestic violence, and would also make available a large number of specialized protective and rehabilitative measures available to domestic violence victims, such as protective orders, and mandatory therapy for the abuser. Moreover, implementing a domestic violence animal cruelty provision poses a relatively straightforward task, as the current statutory scheme
近几十年来,大量的研究集中在家庭暴力和动物虐待之间的关系上。这项研究表明,一个施虐的家庭通常不止一个受害者,施虐者可能会伤害他的亲密伴侣和家里的动物。这项研究的大部分集中在这些形式的虐待共同发生的程度,这些统计数据的预测效用,以及动物虐待对受害者决定离开虐待家庭的影响。这些领域的研究成果催生了一系列努力,以建立这种联系来保护人类和动物,例如将动物纳入保护令,鼓励妇女收容所容纳伴侣动物,要求动物福利机构和家庭机构之间进行交叉报告,并教育公众了解家庭中虐待动物者所涉及的潜在风险。相比之下,很少有人注意到这个问题的另一个方面:故意虐待动物作为家庭暴力的一种方法。通常,施虐者利用受害者和她的伴侣动物之间的亲密情感纽带,对人类受害者施加伤害。施虐者为了伤害人而伤害或者杀害动物的;对动物使用威胁来获得服从或控制人类;或者可能使用这些方法来虐待人类或在她离开家庭后强迫她回来。这些形式的虐待构成了虐待关系中更广泛的控制模式的一个方面。虐待动物是一种强有力的伤害和控制来源:受害者描述了他们在目睹伴侣在他们眼前折磨他们心爱的动物时的痛苦和绝望,并且经常谈到他们对动物的关注如何阻碍了他们无法离开家。由于家庭暴力庇护所通常不接受动物,因此离开的受害者必须将她的动物留在家中。这样做,她很容易受到持续虐待动物的伤害——虐待可能会迫使她回到虐待她的人身边,只是为了保护它。本评论认为,家庭暴力法规必须将以伤害或胁迫人类受害者为目的的虐待动物行为视为家庭暴力犯罪。法律未能做到这一点,就使一种强大的伤害手段得不到监管,从而使严重虐待人类和动物的行为得不到惩罚。将虐待动物定为一项家庭暴力罪行将会填补目前处理家庭暴力的刑事方法中的一个显著空白,并将使家庭暴力受害者能够获得大量专门的保护和康复措施,例如保护令和对施虐者的强制性治疗。此外,实施家庭暴力动物虐待条款是一项相对简单的任务,因为大多数州目前的法定方案已经承认各种涉及家庭暴力的罪行。最终,家庭暴力和虐待动物同时发生的频率,这种虐待造成的严重伤害,以及随之而来的实质性保护和补救好处,都表明将这种形式的虐待定为刑事犯罪是一种非常必要和有效的方法,可以打击家庭和动物虐待。
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引用次数: 14
The Normative & Historical Cases for Proportional Deportation 比例驱逐的规范与历史案例
Pub Date : 2013-01-01 DOI: 10.2139/SSRN.2044801
Angela M. Banks
Is citizenship status a legitimate basis for allocating rights in the United States? In immigration law the right to remain is significantly tied to citizenship status. Citizens have an absolutely secure right to remain in the United States regardless of their actions. Noncitizens’ right to remain is less secure because they can be deported if convicted of specific criminal offenses. This Article contends that citizenship is not a legitimate basis for allocating the right to remain. This Article offers a normative and historical argument for a right to remain for noncitizens. This right should be granted to members of the society — those with significant connections, commitment, and obligations to the State. Citizenship status is one proxy for identifying members, but it can be both under- and over-inclusive. Numerous green-card holders are committed to, have strong connections to, and undertake obligations to the United States. Deporting these individuals for crimes like perjury, receipt of stolen property, or failure to appear in court can be excessively harsh. It can mean depriving “a man and his family of all that makes life worth while [sic].” The right to remain for noncitizens is based on two principles — connection and proportionality. The jus nexi principle provides a basis for identifying members of the polity. Members have a heightened liberty interest in remaining in the United States. Deportation for minor criminal activity is an illegitimate deprivation of the liberty interest to remain in the United States because it is disproportionate. The first comprehensive crime-based deportation regime in the United States was rooted in both the jus nexi principle and proportionality. Reliance on these foundational norms has diminished and must be restored to achieve a more just deportation regime. In order to realize this goal the right to remain cannot depend on citizenship status.
在美国,公民身份是分配权利的合法基础吗?在移民法中,居留权与公民身份密切相关。无论公民的行为如何,他们都有绝对安全的权利留在美国。非公民的居留权利不太安全,因为如果他们被判犯有特定的刑事罪行,他们可能会被驱逐出境。该条认为,公民身份不是分配居留权的合法基础。这篇文章为非公民的居留权提供了规范性和历史性的论证。这项权利应给予社会成员- -那些与国家有重大关系、有重大承诺和有重大义务的人。公民身份是识别成员的一种代表,但它既可以是包容性不足的,也可以是包容性过度的。许多绿卡持有者对美国有承诺,与美国有密切的联系,并承担对美国的义务。因伪证、收受赃物或未出庭等罪行将这些人驱逐出境可能过于严厉。它可能意味着剥夺“一个男人和他的家庭所有使生命有价值的东西。”非公民的居留权基于两个原则——关联和相称性。既权原则为确定政体的成员提供了基础。成员们对留在美国有高度的自由兴趣。因为轻微的犯罪活动而被驱逐出境是对留在美国的自由利益的非法剥夺,因为这是不成比例的。美国第一个基于罪行的全面驱逐制度植根于既属法原则和比例原则。对这些基本准则的依赖已经减少,必须恢复,以实现更公正的驱逐制度。为了实现这一目标,居留权不能取决于公民身份。
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引用次数: 3
The Constitutional Right Not to Kill 不杀人的宪法权利
Pub Date : 2012-03-17 DOI: 10.2139/SSRN.2025281
Mark L. Rienzi
Federal and state governments participate in and/or permit a variety of different types of killings. These include military operations, capital punishment, assisted suicide, abortion and self-defense or defense of others. In a pluralistic society, it is no surprise that there will be some members of the population who refuse to participate in some or all of these types of killings. The question of how governments should treat such refusals is older than the Republic itself. Since colonial times, the answer to this question has been driven largely by statutory protections, with the Constitution playing a smaller role, particularly since the Supreme Court’s 1990 decision in Employment Division v. Smith.This Article offers a new answer to this very old question: a federal constitutional right not to kill, protected by the Due Process Clauses of the Fifth and Fourteenth Amendments. The Court’s substantive due process cases suggest that certain unenumerated rights can qualify for constitutional protection when they are “deeply rooted in the Nation’s history and traditions.” This Article reviews the government’s historical ability to force unwilling citizens to participate in government-sanctioned killings across a variety of contexts, and concludes that the right not to kill passes the Court’s stated tests, and does so even better than previously recognized rights. The right not to kill also fits squarely within the zone of individual decision making protected by the Court’s decisions in Casey and Lawrence.Recognition of a constitutional right, of course, does not mean that the right can never be infringed. Rather, as with most rights, the constitutional right not to kill can presumably be trumped by a sufficiently compelling government interest and a narrowly tailored law. In the vast majority of cases, however, the government will not be able to meet this test, leaving individuals free to decide for themselves whether they are willing to participate in government-sanctioned killings.
联邦和州政府参与和/或允许各种不同类型的杀戮。这些包括军事行动、死刑、协助自杀、堕胎和自卫或保护他人。在一个多元化的社会中,会有一些人拒绝参与某些或所有这些类型的杀戮是不足为奇的。政府应该如何对待这种拒绝,这个问题比共和国本身还要古老。自殖民时代以来,这个问题的答案在很大程度上受到法律保护的推动,宪法发挥的作用较小,特别是在最高法院1990年对就业部门诉史密斯案(Employment Division v. Smith)的裁决之后。这条条款为这个非常古老的问题提供了一个新的答案:联邦宪法规定的不杀人的权利,受到第五和第十四修正案的正当程序条款的保护。最高法院的实质性正当程序案件表明,某些未列举的权利如果“深深植根于国家的历史和传统”,就有资格受到宪法保护。本文回顾了政府在各种情况下强迫不情愿的公民参与政府批准的杀戮的历史能力,并得出结论认为,不杀人的权利通过了法院规定的检验,甚至比以前承认的权利做得更好。不杀人的权利也完全符合最高法院在凯西案和劳伦斯案中的判决所保护的个人决策范围。当然,承认一项宪法权利并不意味着该权利永远不会受到侵犯。相反,与大多数权利一样,宪法规定的不杀人的权利可能会被足够令人信服的政府利益和狭隘的法律所压倒。然而,在绝大多数情况下,政府将无法满足这一考验,让个人自由决定他们是否愿意参与政府批准的杀戮。
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引用次数: 5
Christianity's Mixed Contributions to Children's Rights: Traditional Teachings, Modern Doubts 基督教对儿童权利的混合贡献:传统教义与现代质疑
Pub Date : 2011-09-01 DOI: 10.1111/J.1467-9744.2011.01208.X
John Witte, D. Browning
The United States is the only nation, besides Somalia, not to ratify the 1989 United Nations Convention on Human Rights. This is ironic, given the leading role that American lawyers and diplomats played in creating the Convention. The leading opponents to ratification, it turns out, are conservative Christians who object to the idea of children’s rights altogether, or at least to international human rights protection of the child, and see these rights as a liberal threat to parental rights to nurture, educate, and discipline their own children. We argue, however, that many of these modern objections to children’s rights are misplaced, and fail to appreciate the classical and Christian roots of children’s rights and parental duties in the Western tradition. We call upon churches and states alike to embrace children’s rights more fully, and to offer at least qualified acceptance of the UN Convention.
美国是除索马里之外唯一没有批准1989年联合国人权公约的国家。考虑到美国律师和外交官在制定《公约》过程中发挥的主导作用,这是具有讽刺意味的。事实证明,反对批准《儿童权利公约》的主要是保守派基督徒,他们完全反对儿童权利的概念,或者至少反对国际上对儿童的人权保护,并将这些权利视为对父母养育、教育和约束自己孩子的权利的自由主义威胁。然而,我们认为,许多现代对儿童权利的反对是错误的,并且未能理解西方传统中儿童权利和父母义务的古典和基督教根源。我们呼吁教会和国家更充分地拥护儿童权利,至少有限度地接受《联合国公约》。
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引用次数: 24
Race and Sex in Organizing Work: 'Diversity,' Discrimination, and Integration 组织工作中的种族和性别:“多样性”、歧视和融合
Pub Date : 2010-05-17 DOI: 10.2139/SSRN.1490030
Tristin K. Green
This Article provides the first extended analysis of the conscious use of race and sex in decisions organizing work. It takes the position that race and sex are being used in organizing work-in assigning clients and job tasks, in composing work teams, in staffing committees and outreach groups-and that they are being used pursuant to a “diversity” narrative in ways that are likely to entrench workplace inequality. At the same time, it argues that race and sex could be used in those same decisions to reduce workplace discrimination and to further equality in work. Drawing on a rich body of research in sociology, social psychology, and organizational theory, the Article exposes the risks and possibilities of race and sex in organizing work by focusing on the role that social interactions play in producing and reproducing disadvantage and on the role of organizational and institutional structures in shaping those interactions. Based on this empirical foundation and on the Supreme Court case law governing the use of race and sex in employment decisions under Title VII of the Civil Rights Act, the Article advances a comprehensive approach to the permissibility of race and sex in decisions organizing work. It argues that Title VII permits the use of race and sex in decisions organizing work to serve the goal of reducing employment discrimination, provided that individual race- and sex-based decisions are part of an employer’s systemic integrative effort. This approach recognizes that decisions organizing work differ from decisions at moments of entry, promotion, and exit in ways that matter to an antidiscrimination analysis. They are “softer” in that their benefits and harms are not always immediately discernable, and they can impose costs as well as benefits on women and people of color, even when they are intended to (and do) further antidiscrimination goals. The approach to Title VII developed in this Article accounts for these differences and offers a unique opportunity to harness the existing business case for diversity to progress meaningful integration in work and to foster reduced workplace discrimination.
本文首次对在组织工作的决策中有意识地使用种族和性别进行了扩展分析。它的立场是,种族和性别被用于组织工作——在分配客户和工作任务、组成工作团队、人事委员会和外联小组中——而且它们被用于“多样性”叙事的方式,可能会加剧工作场所的不平等。与此同时,它认为种族和性别可以在这些相同的决定中使用,以减少工作场所的歧视并进一步促进工作中的平等。本文借鉴了社会学、社会心理学和组织理论方面的大量研究成果,通过关注社会互动在产生和再现劣势方面所起的作用,以及组织和制度结构在形成这些互动方面所起的作用,揭示了种族和性别在组织工作中的风险和可能性。基于这一经验基础和最高法院判例法,根据《民权法案》第七章规定在就业决定中使用种族和性别,该条款提出了一种全面的方法来解决在组织工作的决定中允许种族和性别的问题。它认为,第七章允许在决定组织工作时使用种族和性别,以服务于减少就业歧视的目标,前提是基于种族和性别的个人决定是雇主系统性综合努力的一部分。这种方法认识到,在反歧视分析中,组织工作的决策不同于入职、晋升和离职时的决策。它们之所以“更软”,是因为它们的好处和坏处并不总是能立即被察觉,而且它们可能给女性和有色人种带来好处的同时也会带来成本,即使它们是为了进一步实现反歧视目标(而且确实如此)。本文开发的第七章方法解释了这些差异,并提供了一个独特的机会来利用现有的商业案例多样性来推进工作中有意义的整合,并促进减少工作场所的歧视。
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引用次数: 8
The Interdependent Relationship Between Internal and External Separation of Powers 内部权力分立与外部权力分立的相互依存关系
Pub Date : 2009-10-07 DOI: 10.2139/SSRN.1486288
Gillian E. Metzger
This Essay, prepared as part of the Emory Law Journal’s 2009 Thrower Symposium on Executive Power, addresses internal separation of powers constraints on the executive branch. After briefly describing the form such constraints take and assessing their constitutional legitimacy, the Essay takes up the question of whether internal constraints can be an effective restraint on presidential aggrandizement. I argue that although such constraints can have some purchase, focusing solely on internal measures frames the inquiry too narrowly and ignores the important interdependent relationship between internal and external checks on executive power. The Essay concludes with an assessment of one such internal-external connection, the link between internal executive branch constraints and external legal doctrine, and suggests that separation of powers analysis should be more expressly used to reinforce such internal constraints.
这篇文章是作为埃默里法律杂志2009年行政权力投掷者研讨会的一部分准备的,讨论了行政部门的内部权力分立约束。在简要描述了这种限制的形式并评估了它们的宪法合法性之后,本文讨论了内部限制是否可以有效地限制总统权力的扩大。我认为,尽管这种约束可能会有一些好处,但只关注内部措施会使调查过于狭隘,并忽视了对行政权力的内部和外部制衡之间重要的相互依存关系。本文最后评估了这样一种内部-外部联系,即内部行政部门约束与外部法律原则之间的联系,并建议应更明确地使用三权分立分析来加强这种内部约束。
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引用次数: 20
The Rule of Law Unplugged 不插电的法治
Pub Date : 2009-09-03 DOI: 10.2139/SSRN.1467797
Mathew D. McCubbins, Daniel B. Rodriguez, Barry R. Weingast
The 'Rule of Law' is a venerable concept, but, on closer inspection, is a complex admixture of positive assumptions, occasionally wishful thinking, and inchoate political and legal theory. While enormous investment has been made in rule of law reformism throughout the world, advocates of transplanting American-style legal and political institutions to developed and developing countries in the world are often unclear about what they are transplanting and why they are ambitiously doing so. Scholars clearly have more work to do in understanding the rule of law and designing institutions to realize the objectives for which this grand project is intended.In this paper, we revisit the concept of the rule of law in order to help unpack the theoretical and operational assumptions underlying scholarship and reform efforts. We do so from the perspective of legal and positive political theory; and we interrogate various institutional devices (such as constitutionalism and the independent judiciary) in order to shed light on how the construct of the rule of law is being put into service on behalf of cross-national reform initiatives.
“法治”是一个值得尊敬的概念,但仔细一看,它是一个复杂的混合体,由积极的假设、偶尔的一厢情愿和不成熟的政治和法律理论组成。虽然世界各地在法治改革方面投入了大量资金,但在发达国家和发展中国家倡导移植美式法律和政治制度的人往往不清楚他们在移植什么,也不清楚他们为什么雄心勃勃地这样做。在理解法治和设计制度以实现这一宏伟计划的目标方面,学者们显然还有更多的工作要做。在本文中,我们重新审视了法治的概念,以帮助解开学术研究和改革努力背后的理论和操作假设。我们从法律和实证政治理论的角度来分析;我们还考察了各种制度机制(如宪政和司法独立),以揭示法治的构建是如何为跨国改革举措服务的。
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引用次数: 49
Adhering to the Old Line: Uncovering The History and Political Function of the Unrelated Business Income Tax 坚持旧路线:揭示非相关企业所得税的历史与政治功能
Pub Date : 2006-02-07 DOI: 10.2139/SSRN.634264
E. Stone
The paper examines the history of the building pressure during the 1940s the pass the UBIT and finds that the traditional explanations hide an underlying political function. As the charitable exemption became more important with the expansion of the income tax in the 1940s, it attracted new attention from both policymakers and a growing tax-shelter industry. Charities and sympathetic policymakers tried to justify a suddenly important blanket subsidy to charity on the basis of the charities exclusive dedication to good works. Tax-shelter promoters made the effort more difficult by featuring charities in roles, such as buying and leasing commercial real estate and operating businesses, distinctly incompatible with traditional perceptions of charitable activities. The UBIT prevents this cognitive dissonance. It discourages activities that make charities look uncomfortably uncharitable by taxing them, while simultaneously leaving exempt the old line of passive investment and business activities related to an exempt purpose.
本文考察了20世纪40年代通过UBIT的建筑压力的历史,发现传统的解释隐藏了潜在的政治功能。随着20世纪40年代所得税的扩大,慈善免税变得更加重要,它引起了政策制定者和日益增长的避税行业的新关注。慈善机构和富有同情心的政策制定者试图在慈善机构专门致力于慈善事业的基础上,为慈善机构提供突然变得重要的一揽子补贴辩护。避税的推动者将慈善机构的角色,如购买和租赁商业房地产和经营企业,与慈善活动的传统观念明显不相容,从而使努力变得更加困难。UBIT可以防止这种认知失调。它通过对慈善机构征税来阻止那些让慈善机构看起来不太仁慈的活动,同时对那些与免税目的相关的被动投资和商业活动的旧做法予以豁免。
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引用次数: 0
期刊
Emory law journal
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