A Taxing Feminism

2021 ◽  
Author(s):  
Anthony C. Infanti ◽  
Bridget J. Crawford
Keyword(s):  
United States ◽  
The United States ◽  
Applied Economics ◽  
Income Taxation ◽  
Policy Discourse ◽  
Tax Law ◽  
The Public ◽  
Feminist Perspectives ◽  
Rich History ◽  
Recent Attention

Feminist perspectives are not new to tax law. Even though feminist tax jurisprudence has a rich history, mainstream tax academics, legislators, and the public have not been persuaded until recently to treat tax law as something more than a type of applied economics with no relation to feminist (or any other “noneconomic”) concerns. Since Grace Blumberg published “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers” in the early 1970s, numerous other contributions to the tax literature have identified ways that feminist perspectives might influence tax debates. After exploring why feminist perspectives historically have had little purchase in the tax arena, the chapter shines a light on recent attention to the relation between gender and tax law, providing some evidence that feminist tax perspectives may finally be taking hold in, and may eventually exert some influence over, the general tax policy discourse in the United States.

Verán ustedes las chozas más humildes. El discurso de pobreza en la diplomacia pública cardenista dirigida a Estados Unidos

2019 ◽  
Vol 35 (2) ◽  
pp. 255-281
Author(s):  
Sylvia Dümmer Scheel
Keyword(s):  
United States ◽  
New Deal ◽  
Public Diplomacy ◽  
The United States ◽  
The Public ◽  
The Poor ◽  
The Face ◽  
The Government ◽  
Lazaro Cardenas ◽  
The New Deal

El artículo analiza la diplomacia pública del gobierno de Lázaro Cárdenas centrándose en su opción por publicitar la pobreza nacional en el extranjero, especialmente en Estados Unidos. Se plantea que se trató de una estrategia inédita, que accedió a poner en riesgo el “prestigio nacional” con el fin de justificar ante la opinión pública estadounidense la necesidad de implementar las reformas contenidas en el Plan Sexenal. Aprovechando la inusual empatía hacia los pobres en tiempos del New Deal, se construyó una imagen específica de pobreza que fuera higiénica y redimible. Ésta, sin embargo, no generó consenso entre los mexicanos. This article analyzes the public diplomacy of the government of Lázaro Cárdenas, focusing on the administration’s decision to publicize the nation’s poverty internationally, especially in the United States. This study suggests that this was an unprecedented strategy, putting “national prestige” at risk in order to explain the importance of implementing the reforms contained in the Six Year Plan, in the face of public opinion in the United States. Taking advantage of the increased empathy felt towards the poor during the New Deal, a specific image of hygienic and redeemable poverty was constructed. However, this strategy did not generate agreement among Mexicans.

Interaction of Ukrainian Diaspora and the USA Government Regarding Celebration of Ukrainian Independence Day on January 22

2018 ◽  
Vol 1 (47) ◽  
pp. 136-145
Author(s):  
Halyna Shchyhelska
Keyword(s):  
United States ◽  
House Of Representatives ◽  
The United States ◽  
100Th Anniversary ◽  
Totalitarian Regime ◽  
The Public ◽  
Us Congress ◽  
The Us ◽  
Public Consciousness ◽  
The Usa

2018 marks the 100th anniversary of the proclamation of Ukrainian independence. OnJanuary 22, 1918, the Ukrainian People’s Republic proclaimed its independence by adopting the IV Universal of the Ukrainian Central Rada, although this significant event was «wiped out» from the public consciousness on the territory of Ukraine during the years of the Soviet totalitarian regime. At the same time, January 22 was a crucial event for the Ukrainian diaspora in the USA. This article examines how American Ukrainians interacted with the USA Government institutions regarding the celebration and recognition of the Ukrainian Independence day on January 22. The attention is focused on the activities of ethnic Ukrainians in the United States, directed at the organization of the special celebration of the Ukrainian Independence anniversaries in the US Congress and cities. Drawing from the diaspora press and Congressional Records, this article argues that many members of Congress participated in the observed celebration and expressed kind feelings to the Ukrainian people, recognised their fight for freedom, during the House of Representatives and Senate sessions. Several Congressmen submitted the resolutions in the US Congress urging the President of United States to designate January 22 as «Ukrainian lndependence Day». January 22 was proclaimed Ukrainian Day by the governors of fifteen States and mayors of many cities. Keywords: January 22, Ukrainian independence day, Ukrainian diaspora, USA, interaction, Congress

THE INSTITUTIONAL EFFECTS OF LEADERSHIP: THE UNITED STATES GENERAL ACCOUNTING OFFICE AND ITS AUDIT REPORT REVIEW PROCESS

1994 ◽  
Vol 21 (1) ◽  
pp. 255-273 ◽  
Author(s):  
Onker N. Basu
Keyword(s):  
United States ◽  
Review Process ◽  
Field Research ◽  
The United States ◽  
Organizational Leaders ◽  
Audit Report ◽  
The Public ◽  
General Accounting Office ◽  
Audit Team ◽  
The Impact

In accounting research, the role of organizational leaders has been underrepresented. The limited research dealing with leadership issues has focused on the impact of leadership on micro activities such as performance evaluation, budget satisfaction, and audit team performance. The impact of leadership on the structure of accounting and audit systems and organizations has been ignored. This paper focuses on the impact that past Comptrollers General have had on the working and structure of one federal audit agency, the United States General Accounting Office (GAO). In addition, it also focuses on the influence of the two most recent Comptrollers General on one important audit related activity, i.e., the audit report review process. Using qualitative field research methods, this paper documents how the organizational leadership impacts its long-term audit practices and thereby influences auditing, especially in the public sector.

The New Economic Populism and the Future of Inequality in the United States

2017 ◽  
Author(s):  
William W. Franko ◽  
Christopher Witko
Keyword(s):  
United States ◽  
Federal Government ◽  
Labor Unions ◽  
Republican Party ◽  
The United States ◽  
The Public ◽  
Empirical Results ◽  
Income Disparities ◽  
The Face ◽  
Over Time

The authors conclude the book by recapping their arguments and empirical results, and discussing the possibilities for the “new economic populism” to promote egalitarian economic outcomes in the face of continuing gridlock and the dominance of Washington, DC’s policymaking institutions by business and the wealthy, and a conservative Republican Party. Many states are actually addressing inequality now, and these policies are working. Admittedly, many states also continue to embrace the policies that have contributed to growing inequality, such as tax cuts for the wealthy or attempting to weaken labor unions. But as the public grows more concerned about inequality, the authors argue, policies that help to address these income disparities will become more popular, and policies that exacerbate inequality will become less so. Over time, if history is a guide, more egalitarian policies will spread across the states, and ultimately to the federal government.

scholarly journals Assessing the Risk of Democratic Reversal in the United States: A Reply to Kurt Weyland

2021 ◽  
pp. 1-6
Author(s):  
Matias López ◽  
Juan Pablo Luna
Keyword(s):  
United States ◽  
Comparative Analysis ◽  
Boolean Algebra ◽  
Qualitative Comparative Analysis ◽  
The United States ◽  
American Democracy ◽  
Institutional Dynamics ◽  
The Public ◽  
Original Analysis ◽  
The Impact

ABSTRACT By replying to Kurt Weyland’s (2020) comparative study of populism, we revisit optimistic perspectives on the health of American democracy in light of existing evidence. Relying on a set-theoretical approach, Weyland concludes that populists succeed in subverting democracy only when institutional weakness and conjunctural misfortune are observed jointly in a polity, thereby conferring on the United States immunity to democratic reversal. We challenge this conclusion on two grounds. First, we argue that the focus on institutional dynamics neglects the impact of the structural conditions in which institutions are embedded, such as inequality, racial cleavages, and changing political attitudes among the public. Second, we claim that endogeneity, coding errors, and the (mis)use of Boolean algebra raise questions about the accuracy of the analysis and its conclusions. Although we are skeptical of crisp-set Qualitative Comparative Analysis as an adequate modeling choice, we replicate the original analysis and find that the paths toward democratic backsliding and continuity are both potentially compatible with the United States.

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