7184 research outputs found
Sort by
Tax Coordination
Get PDFThe United States implements much of its social policy through its income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas and developing such expertise would draw resources away from its core tax administration mission. Commentators have thus called for a series of changes from turning these tax expenditures into outlays for these programs to divesting the IRS/Treasury of most of the administration of social policy tax expenditures. Yet, given American politics and the institutional structure of the federal government, these moves are both unlikely to occur and unwise.
This Article suggests a different and more promising route. It argues that agency coordination between the IRS/Treasury and other federal agencies, or in other words—tax coordination—would improve administration, management, and potential outcomes of these social policy tax expenditures. Drawing on the well-established literature in administrative law and public administration regarding agency coordination, this Article shows the benefit of tax coordination. It then presents case studies where the IRS works with other agencies to administer certain tax measures for social policy. Finally, it employs insights from the public administration literature to recommend institutional and managerial changes that would make tax coordination successful
Children\u27s Right and Human Rights Education Through Museums
No full textHuman rights education has been recognized as critical to the advancement of human rights and the promotion of rights-respecting communities. Despite its value, many countries have lagged in their efforts to implement human rights education programs. Where human rights education has gained traction, it has been largely centered around school-based learning. For human rights education to be successful, policymakers and practitioners need to be creative in exploring diverse ways to implement and advance human rights education. This Article argues that it is critical for human rights education and, more specifically, children\u27s rights education to expand beyond classroom-based learning opportunities to take advantage of other spaces where young people spend time and where education about rights is possible. Given the value of the arts as a vehicle for expressing and advocating for human rights, this Article explores the role that museums might play in advancing human rights education for children. Museums are important fixtures in many cities and towns across the globe. In the United States, nearly 60% of the population visits a museum at least once a year. This gives museums broad reach and the potential to make human rights widely known. Further, shifts currently occurring within museums suggest this is a particularly important time to consider the role of museums vis-à-vis human rights. Many museums are becoming more focused on social justice issues. This evolution occurring in many museums highlights an opportunity for greater and deeper engagement among museum professionals, educators, and human rights researchers and advocates. This Article makes the case for growing and deepening such partnerships, ft emphasizes the importance of attention to children\u27s rights and ensuring that all museums, not just children\u27s museums, consider their role in engaging young people on the topic of human rights
Cognitive Foreclosure
Get PDFDigital markets now fundamentally intertwine with our social and economic lives. International enforcement actions—the United States (U.S.) and European Union (E.U.) Google cases in particular—demonstrate from a behavioral economic perspective how digital platforms may be beginning to implicate antitrust’s two most fundamental doctrinal components—conduct and market power—in nuanced ways. In short, the regulatory and policy landscape showcases that we may be moving closer towards an antitrust world whereby firms can manipulate consumers’ psychological shortcomings to foreclose competition—a new form of nefarious conduct that might appropriately be termed “cognitive foreclosure.” Yet as a demand-side market failure, one should be cautious about categorizing behavioral market failures as antitrust issues. The behavioral deviation from perfect competition, then, would need to be “substantial” and “sustainable” if such market failures are to justifiably attract antitrust scrutiny
The Conflict and Burden of Insurer Appointments for Brokers and the Need for Regulatory Reform
No full textBrokers are supposed to be independent to represent the insured, rather than the insurer; yet, the law in many states still requires insurers to appoint a broker as an agent actually to transact insurance with the insurer. This dual agency creates well-known conflicts and burdens. We contend that the requirement that insurers appoint agents in each state with the department of insurance (DOI) has outlived its usefulness and should be abolished for independent insurance brokers, at least those of a minimum size. Insurers with exclusive agents should retain the appointment requirement. Protection of the insured against rogue brokers is not accomplished by this appointment requirement. Protection against rogue brokers is already achieved by malpractice claims and malpractice insurance, which can be strengthened by requirements for higher malpractice insurance limits. Removing the appointment for brokers will further the goals of simplified regulatory burdens, business efficiency, and customer protection by removing one conflict of interest of the dual agency situation
SisterLove Inc. -- Importance of Community Engagement
No full textDázon Dixon Diallo, M.P.H, Founder and President of Sister Love, Inc. (Atlanta, GA), discusses the role of SisterLove in advancing the fight against HIV and empowering women, particularly women of color
Ethics of Digital Mental Health Technology
No full textNicole Martinez-Martin, Assistant Professor at Stanford Center for Biomedical Ethics, discusses some of the ethical issues that arise from emerging digital mental health technology