scholarly journals Modernizing U.S. Tax Code Section 280E: How an Outdated “War on Drugs” Tax Law Is Failing the United States Legal Cannabis Industry and What Congress Can Do to Fix It

2021 ◽  
Vol 14 (4) ◽  
Author(s):  
David Butter
2007 ◽  
Vol 21 (2) ◽  
pp. 230-265 ◽  
Author(s):  
Vesla M. Weaver

Civil rights cemented its place on the national agenda with the passage of the Civil Rights Act of 1964, fair housing legislation, federal enforcement of school integration, and the outlawing of discriminatory voting mechanisms in the Voting Rights Act of 1965. Less recognized but no less important, the Second Reconstruction also witnessed one of the most punitive interventions in United States history. The death penalty was reinstated, felon disenfranchisement statutes from the First Reconstruction were revived, and the chain gang returned. State and federal governments revised their criminal codes, effectively abolishing parole, imposing mandatory minimum sentences, and allowing juveniles to be incarcerated in adult prisons. Meanwhile, the Law Enforcement Assistance Act of 1965 gave the federal government an altogether new role in crime control; several subsequent policies, beginning with the Crime Control and Safe Streets Act of 1968 and culminating with the Federal Sentencing Guidelines, ‘war on drugs,’ and extension of capital crimes, significantly altered the approach. These and other developments had an exceptional and long-lasting effect, with imprisonment increasing six-fold between 1973 and the turn of the century. Certain groups felt the burden of these changes most acutely. As of the last census, fully half of those imprisoned are black and one in three black men between ages 20 and 29 are currently under state supervision. Compared to its advanced industrial counterparts in western Europe, the United States imprisons at least five times more of its citizens per capita.


2017 ◽  
Author(s):  
Donna Yates

PurposeTo discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of object to museums that allow for certain types of tax deduction manipulation using a case of tax deduction manipulation from Australia and a case of tax fraud from the United States as examples.Design/methodology/approachTwo thoroughly researched case studies are presented which illustrate the particular features of current and past antiquities donation incentivization schemes which leave them open to manipulation and fraud.FindingsThe valuation of antiquities is subjective and problematic and the operations of both the antiquities market and the museums sector are traditionally opaque. Because of this tax incentivisation of antiquities donations, is susceptible to fraud.Originality/valueThis paper presents the mechanisms of the antiquities market and museum world to an audience that is not familiar with it. It then clearly demonstrates how the traditional practices of this world can be manipulated for the purposes of tax fraud. Two useful case studies are presented and one of these case studies has never been academically published before, despite it being the cause for a change in Australian tax law.


2021 ◽  
Author(s):  
Peter Temin ◽  

President Nixon replaced President Johnson’s War on Poverty with his War on Drugs in 1971. This new drug war was expanded by President Reagan and others to create mass incarceration. The United States currently has a higher percentage of its citizens incarcerated than any other industrial country. Although Blacks are only 13 percent of the population, they are 40 percent of the incarcerated. The literatures on the causes and effects of mass incarceration are largely distinct, and I combine them to show the effects of mass incarceration on racial integration. Racial prejudice produced mass incarceration, and mass incarceration now retards racial integration.


Author(s):  
Karina Moreno

This paper outlines the emergence of a new marketplace in the United States, immigration detention, especially after September 11th. This phenomenon is not limited to the United States, but is also observable in other countries as the result of the globalized economy. This paper first explains how the private prison industry adapted from shaping harsh drug law sentencing during the War on Drugs to now sponsoring legislative bills that target immigrants, the new “cash crop” for the private prison industry. Because of the securitization of immigration governance, politics of fear are easily used to justify and build public support for a tough stance on immigration. The end result is that immigrant detention is a highly lucrative and record-breaking profitable enterprise for private prison corporations, with little accountability in its treatment of immigrants and with more and more power in sponsoring and shaping legislation beneficial to their bottom line. Implications now that Trump, who ran a very xenophobic presidential campaign especially hostile to Mexicans and Muslims, are discussed.


2020 ◽  
pp. 307-314
Author(s):  
Russell Crandall

This chapter talks about how U.S. anti-drug enforcement achieved a fully global reach in the post-9/11 “Age of Terror.” It refers to opaque anti-drug missions that first piloted in Latin America and then exported to Thailand, Canada, Africa, Europe, and the Middle East, at times without the knowledge or cooperation of the governments concerned. It also provides an overview of a landmark piece of legislation passed by the Congress in 2006 that expanded the scope of American officials' presumptive license abroad, giving U.S. counter-narcotics agents legal standing to pursue narcotics and terrorism crimes committed anywhere in the world. The chapter cites the explosion of cocaine consumption in Europe over the first fifteen years of the twenty-first century as the key motivation for the new legislation in the global war on drugs. It mentions three Malian nationals who had been arrested in their home country by U.S. federal agents and extradited to the United States under the 2006 rule.


1979 ◽  
Vol 7 (3) ◽  
pp. 303-322
Author(s):  
Hiromitsu Ishi

In Japan, as well as in the United States, the introduction of special provisions of the tax law has resulted in erosion of the tax base and tax yield. It is expected that tax erosion tends to destroy the equity of the existing income tax system. In this article, estimates of income tax erosion by income class for 1972 and 1975 are made from Japanese tax data. The major conclusion of this study is that the distributional effects of erosion of the Japanese income tax are quite similar to those in the United States.


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