Oxford University Press's
Academic Insights for the Thinking World
Edward Zelinsky suggests that a free market in religion has made Americans a religious people, and therefore, a competitive market for marriage would strengthen marriage by unleashing the entrepreneurial energies of groups promoting their own models of marriage.
Zelinsky criticizes proposals for the states to administer private sector retirement savings plans.
Zelinsky suggests that former President Carter may have violated the federal Logan Act by meeting with officials of Hamas.
Zelinsky discuses the U.S. Supreme Court’s recent decision in LaRue v. DeWolff, Boberg & Associates, Inc.
Zelinksy questions why Derek Jeter’s New York tax settlement has not been made public.
Zelinsky reflects on a recent U.S. Court of Appeals for the Ninth Circuit decision and its affects on health care reform.
Edward Zelinksy looks at health care reform.
Senator Charles Grassley of Iowa will serve as chairman of the Senate Finance Committee during the upcoming 115th Congress. Senator Grassley’s decision to lead the Finance Committee may have important consequences for the nation’s colleges and universities.
Since the election, we Americans have engaged in a healthy debate about the Electoral College. My instincts in this debate are those of an institutional conservative: Writing our Constitution from scratch today, we would not have designed the Electoral College as it has evolved. However, institutions become embedded in societies. To further this debate, consider these three contentions often heard today about the Electoral College.
The Logan Act won’t go away. Most recently, prominent commentators criticized former Secretary of State John Kerry’s conversations with the leaders of Iran, arguing that such discussions violated the Logan Act.
Does the new federal tax law, commonly known as the Tax Cut and Jobs Act (TCJA), tax churches as some have argued? If so, is this tax appropriate? The answers are “yes” and “yes.” The TCJA provisions taxing qualified transportation fringes treat secular and religious employers alike, including houses of worship. In a world of […]
Connecticut, where I live, is the most recent state to join the National Popular Vote Interstate Compact. The Nutmeg State was wrong to join this Compact, designed to ensure that the presidential candidate who wins the national popular vote also wins in the Electoral College.
In a much anticipated decision, the US Supreme Court in South Dakota v. Wayfair, Inc. declared, by the narrowest of margins, that a state may require an internet seller to collect sales and use taxes even if the seller lacks physical presence in the state seeking to impose the obligation to collect its tax. Wayfair is an important decision, though much of the popular reporting about it has been overstated.
Congress should extend two taxes to donor-advised funds which currently apply to private foundations. First, Congress should apply to donor-advised funds the federal tax on private foundations’ net investment incomes. Second, Congress should extend to donor-advised funds the federal penalty tax imposed upon a private foundation if it fails to pay out annually an amount of at least equal to five percent of its assets.
Congress added Section 4968 to the Internal Revenue Code in the comprehensive tax legislation adopted in December. Section 4968 imposes a tax on the investment incomes of some college and university endowments. Critics of Section 4968 disparage this new tax as selectively targeting what are widely perceived as wealthy, politically liberal institutions such as Harvard, Yale, Princeton, M.I.T., and Stanford.
hen is a property tax dispute between a church and a municipality an international controversy? When the church is the Church of the Holy Sepulchre and the municipality is the city of Jerusalem. The Church of the Holy Sepulchre is one of the holiest sites in Christianity. The Church takes its name from what is traditionally believed to be the tomb of Jesus located within the Church.