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An Expressive Theory of Tax Kitty Richards
Cornell Journal of Law and Public Policy Volume 27 Article 2 Issue 2 Winter 2017 An Expressive Theory of Tax Kitty Richards Follow this and additional works at: https://scholarship.law.cornell.edu/cjlpp Part of the Tax Law Commons Recommended Citation Richards, Kitty (2017) "An Expressive Theory of Tax," Cornell Journal of Law and Public Policy: Vol. 27 : Iss. 2 , Article 2. Available at: https://scholarship.law.cornell.edu/cjlpp/vol27/iss2/2 This Article is brought to you for free and open access by the Journals at Scholarship@Cornell Law: A Digital Repository. It has been accepted for inclusion in Cornell Journal of Law and Public Policy by an authorized editor of Scholarship@Cornell Law: A Digital Repository. For more information, please contact [email protected]. AN EXPRESSIVE THEORY OF TAX Kitty Richards* The tax code is full of ineffective, inefficient, inequitable, or other- wise problematic provisions that make little sense when evaluated through the lens of traditional tax policy analysis, yet remain popular with citizens and legislators alike. The tax literature is equally full of carefully-researched, technically precise, and theoretically sound pro- posals for reform that nonetheless fail to get traction in the public de- bate. Why? What tax scholarship is missing is the importance of social mean- ing: what do our tax laws say about our society's values, and how is taxation being used to construct cultural ideals in contested spaces? This Article applies expressive theory, well developed in the crimi- nal and constitutional law literature, to a series of tax policy puzzles, demonstratinghow attention to social meaning can help to explain other- wise inexplicable behavior by legislators and policymakers, and can al- low scholars to engage more productively in the policy process. -
Legislative Reform of Prostitution Laws: Keeping Commercial Sex out of Sight and out of Mind Raymond I
Santa Clara Law Review Volume 21 | Number 3 Article 3 1-1-1981 Legislative Reform of Prostitution Laws: Keeping Commercial Sex out of Sight and out of Mind Raymond I. Parnas Follow this and additional works at: http://digitalcommons.law.scu.edu/lawreview Part of the Law Commons Recommended Citation Raymond I. Parnas, Legislative Reform of Prostitution Laws: Keeping Commercial Sex out of Sight and out of Mind, 21 Santa Clara L. Rev. 669 (1981). Available at: http://digitalcommons.law.scu.edu/lawreview/vol21/iss3/3 This Article is brought to you for free and open access by the Journals at Santa Clara Law Digital Commons. It has been accepted for inclusion in Santa Clara Law Review by an authorized administrator of Santa Clara Law Digital Commons. For more information, please contact [email protected]. LEGISLATIVE REFORM OF PROSTITUTION LAWS: KEEPING COMMERCIAL SEX OUT OF SIGHT AND OUT OF MIND Raymond I. Parnas* The characterization of prostitution as "recreational com- mercial sex"1 was coined by Manhattan Family Court Judge Margaret Taylor in her controversial opinion dismissing juve- nile proceedings against a 14-year-old girl charged with prosti- tution.2 Judge Taylor held a New York anti-prostitution law unconstitutional, finding that "[h]owever offensive it may be, recreational commercial sex threatens no harm to the public health, safety or welfare, and therefore may not be pro- scribed." The court also stated that "unmarried adults, in- cluding prostitutes and their patrons, have a constitutional right to privacy in the pursuit of pleasure."4 Approaching the © 1981 by Raymond 1. -
PROSTITUTES' RIGHTS in the UNITED STATES: the Failure of A
PROSTITUTES'RIGHTS IN THEUNITED STATES: The Failureof a Movement RonaldWeitzer* George WashingtonUniversity The prostitutes'rights campaign emerged in the early 1970s with the formationof COYOTEin San Franciscoand affiliated movement organizations. This studyexam- inesthe movement'smajor claims and goals, resource problems, and impact on public opinion,legislation, and law enforcement. The failure to attainkey movementgoals is explainedin termsof chronicdeficiencies of materialand human resources that might compensatefor the campaign'slack of moralcapital and enhanceits prospectsfor success. In the 1970s, groups of deviants began to mobilize to challenge popularstereotypes and discriminatorytreatment (Adam 1987; Anderson 1981; Anspach 1979; D'Emilio 1983; de Young 1988; Johnson 1983). One analyst observed that deviants were "coming out all over," embracingpositive self-images and demandingequal rights (Kitsuse 1980, p. 9). Theories of deviance were ill-equippedto explain this new activism. Labeling theory, in particular,tended to portraydeviants as "underdogs"who passively acceptedhumiliating treatmentand rarely fought back. Schur (1980; cf. Mauss 1975) was one of the first to examine collective resistance to labeling in the form of "deviance liberation"movements. Such campaigns confront the standardproblems of more conventional movements: mobilizing resources, building ef- fective organizations,locating charismaticleaders, winning thirdparty support, attracting mass media attention, and obtaining favorableresponses from the authorities. -
Hiv Testing Policies Toward Prostitutes in Nevada
UNLV Retrospective Theses & Dissertations 1-1-2004 Vectors, polluters, and murderers: Hiv testing policies toward prostitutes in Nevada Cheryl L Radeloff University of Nevada, Las Vegas Follow this and additional works at: https://digitalscholarship.unlv.edu/rtds Repository Citation Radeloff, Cheryl L, "Vectors, polluters, and murderers: Hiv testing policies toward prostitutes in Nevada" (2004). UNLV Retrospective Theses & Dissertations. 2605. http://dx.doi.org/10.25669/3mq9-ejlz This Dissertation is protected by copyright and/or related rights. It has been brought to you by Digital Scholarship@UNLV with permission from the rights-holder(s). You are free to use this Dissertation in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s) directly, unless additional rights are indicated by a Creative Commons license in the record and/or on the work itself. This Dissertation has been accepted for inclusion in UNLV Retrospective Theses & Dissertations by an authorized administrator of Digital Scholarship@UNLV. For more information, please contact [email protected]. VECTORS, POLLUTERS, AND MURDERERS: HIV TESTING POLICIES TOWARD PROSTITUTES IN NEVADA by Cheryl L. Radeloff Bachelor of Arts Bowling Green State University 1990 Master of Arts University of Toledo 1996 A dissertation submitted in partial fulfillment of the requirements for the Doctor of Philosophy in Sociology Department of Sociology College of Liberal Arts Graduate College University of Nevada, Las Vegas December 2004 Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. UMI Number: 3181639 INFORMATION TO USERS The quality of this reproduction is dependent upon the quality of the copy submitted. -
Coyote Publishing, Inc. V. Miller: Blurring the Standards of Commercial and Noncommercial Speech Nicole E
Golden Gate University Law Review Volume 42 Article 9 Issue 1 Ninth Circuit Survey January 2012 Coyote Publishing, Inc. v. Miller: Blurring the Standards of Commercial and Noncommercial Speech Nicole E. Wolfe Follow this and additional works at: http://digitalcommons.law.ggu.edu/ggulrev Part of the Commercial Law Commons, and the Constitutional Law Commons Recommended Citation Nicole E. Wolfe, Coyote Publishing, Inc. v. Miller: Blurring the Standards of Commercial and Noncommercial Speech, 42 Golden Gate U. L. Rev. (2012). http://digitalcommons.law.ggu.edu/ggulrev/vol42/iss1/9 This Note is brought to you for free and open access by the Academic Journals at GGU Law Digital Commons. It has been accepted for inclusion in Golden Gate University Law Review by an authorized administrator of GGU Law Digital Commons. For more information, please contact [email protected]. Wolfe: Coyote Publishing, Inc. v. Miller NOTE COYOTE PUBLISHING, INC. v. MILLER: BLURRING THE STANDARDS OF COMMERCIAL AND NONCOMMERCIAL SPEECH NICOLE E. WOLFE* It is not easy to describe the present position of legal opinion on advertising and free speech. Only a poet can capture the essence of chaos.1 INTRODUCTION Prostitution is regarded as one of the world’s oldest professions.2 While the sale of sexual services has been in existence for centuries, practically every state in the United States has enacted laws that fully prohibit it.3 The underlying purposes for creating such laws include * J.D. Candidate, May 2012, Golden Gate University School of Law, San Francisco, California; B.A. Political Science and Law, Societies and Justice, University of Washington, Seattle, Washington. -
A Copy of the Lawsuit
Case 3:19-cv-00107-MMD-WGC Document 1 Filed 02/25/19 Page 1 of 28 1 JASON D. GUINASSO, ESQ. (SBN# 8478) HUTCHISON & STEFFEN, PLLC 2 500 Damonte Ranch Parkway, Suite 980 Reno, NV 89521 3 Telephone: (775) 853-8746 Facsimile: (775) 201-9611 4 [email protected] Attorney for Rebekah Charleston 5 6 UNITED STATES DISTRICT COURT 7 DISTRICT OF NEVADA 8 REBEKAH CHARLESTON; Case No.: 9 Plaintiff, Dept. No.: 10 vs. 11 STATE OF NEVADA; STEVE SISOLAK, COMPLAINT 12 in his capacity as Governor of the State of FOR DECLARATORY AND Nevada, and the INJUNCTIVE RELIEF 13 LEGISLATURE OF THE STATE OF NEVADA; 14 Defendants. 15 16 COMES NOW, Plaintiff Rebekah Charleston, by and through her undersigned 17 counsel of record, and hereby requests an order declaring Nev. Rev. Stat. 201.354(1), Nev. 18 Rev. Stat. 244.345(8), and the ordinances of Elko, Lander, Lyon, Mineral, Nye, Storey, and 19 White Pine Counties, licensing brothels unconstitutional, null and void as preempted by 20 federal law; and, a preliminary and permanent injunction be issued prohibiting the State of 21 Nevada and all of its political subdivisions from continuing to implement, enforce, or put into 22 force and effect Nev. Rev. Stat. 201.354(1) and Nev. Rev. Stat. 244.345(8). 23 / / / 24 / / / 25 / / / Page 1 of 28 Case 3:19-cv-00107-MMD-WGC Document 1 Filed 02/25/19 Page 2 of 28 1 I. 2 JURISDICTION AND VENUE 3 1. This Court has jurisdiction over this action pursuant to Title 28 U.S.C. -
The State of Sex: Tourism, Sex and Sin in the New American Heartland
THE STATE OF SEX The State of Sex is a study of Nevada’s legal brothels that situates the nation’s only legal brothel industry in the political economy of con- temporary tourism. Nevada is part of the “new American heartland,” as its pastimes, people, and politics have become more central to the nation. The rise of a service and leisure economy over the past 60 years has propelled sexuality into the heart of contemporary markets. Yet, neoliberal laws in the United States promote business but limit sexual commerce. How have Nevada’s legal brothels survived, while the rest of the country criminalizes prostitution? How do the brothels operate? Who works in them? This book brings social theory on globalizing econ- omies, politics, leisure consumption, and emotional labor in interactive service work together with research on contemporary prostitution and sexual commerce. The authors employ an innovative, multi-method sociological approach, combining historical analysis of how the brothels came to be with over a decade’s worth of ethnographic research on the current state of the industry. Barbara G. Brents, Ph.D., is Associate Professor of Sociology and Faculty Affiliate in Women’s Studies at the University of Nevada, Las Vegas. Crystal A. Jackson, M.A., is a Ph.D. student in the Department of Sociology at the University of Nevada, Las Vegas. Kathryn Hausbeck, Ph.D., is Senior Associate Dean of the Graduate College and Associate Professor in Sociology at the University of Nevada, Las Vegas. Edited by Valerie Jenness, University of California–Irvine and Jodi O’Brien, Seattle University This innovative series is for all readers interested in books that provide frameworks for making sense of the complexities of contemporary social life. -
County Code County Federal Type* PWSID NAME Source Water
Source Water County Federal Assessment Code County Type* PWSID NAME Complete 01 CHURCHILL NC NV0002015 BOBS ROOTBEER DRIVE INN YES 01 CHURCHILL C NV0003068 CARSON RIVER ESTATES YES 01 CHURCHILL NC NV0002017 COLD SPRINGS STATION YES 01 CHURCHILL C NV0000046 COUNTRY CLUB ESTATES YES 01 CHURCHILL C NV0000047 DELUXE MHP YES 01 CHURCHILL C NV0004002 EM BER MOBILE MANOR YES 01 CHURCHILL C NV0000045 FALLON CITY OF YES 01 CHURCHILL NC NV0002016 FALLON GOLF COURSE YES 01 CHURCHILL NC NV0002594 FALLON LIVESTOCK EXCHANGE YES 01 CHURCHILL C NV0000350 FALLON NAVAL AIR STATION YES 01 CHURCHILL NC NV0002534 FALLON RV PARK YES 01 CHURCHILL NC NV0002014 GALLAGHER LIVESTOCK INC YES 01 CHURCHILL NC NV0002587 GAS STORE YES 01 CHURCHILL NC NV0002580 HARMON JUNCTION YES 01 CHURCHILL C NV0002023 HUB TOTEL MHP YES 01 CHURCHILL NC NV0000872 HUB TOTEL RV PARK YES 01 CHURCHILL NTNC NV0000906 JETWAY CHEVROLET YES 01 CHURCHILL NTNC NV0002024 KENNAMETAL INC YES 01 CHURCHILL NC NV0002028 LAHONTAN DAM STATE PARK YES 01 CHURCHILL NC NV0000938 LATTIN FARMS YES 01 CHURCHILL NC NV0002027 MIDDLEGATE STATION YES 01 CHURCHILL NTNC NV0002541 NAS CENTROID EW RANGE YES 01 CHURCHILL NC NV0002034 NDOT TRINITY ROADSIDE PARK RP806CH YES 01 CHURCHILL NC NV0002029 OASIS BOWL YES 01 CHURCHILL C NV0000051 OASIS MHP YES 01 CHURCHILL C NV0000052 OK MOBILE HOME PARK YES 01 CHURCHILL C NV0000303 OLD RIVER WATER COMPANY YES 01 CHURCHILL C NV0000849 PINE GROVE UTILITY TRUST YES 01 CHURCHILL C NV0000054 R AND M MOBILE HOME PARK YES 01 CHURCHILL NC NV0002536 SALT WELLS VILLA BAR YES 01 CHURCHILL -
Commodification of Sexual Labor: the Contribution Of
COMMODIFICATION OF SEXUAL LABOR: THE CONTRIBUTION OF INTERNET COMMUNITIES TO PROSTITUTION REFORM by Jeffrey R. Young A Dissertation Submitted to the Faculty of The Dorothy F. Schmidt College of Arts and Letters in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Florida Atlantic University Boca Raton, Florida December 2009 ACKNOWLEDGEMENTS I would like to thank the entire Comparative Studies faculty and Women’s Studies Center for making an investigation like this possible, and especially my dissertation committee for supporting me in this controversial project: my dissertation chair, Mary Cameron for her expert ethnographic guidance; Robin Fiore for pushing me in the right direction; and Christine Scordari who has been a helpful instructor and advisor to me since my Master’s thesis studies. I would also like to acknowledge Mike Budd for encouraging me to start on my graduate school adventure. Of course, this study would not have been possible if not for all who contributed to the board; or nearly as rewarding, if not for those who befriended me there. Sincere appreciation also goes to Buffy and Fernando Gandon for offering their beautiful farm and resort as a writing retreat. I would like to acknowledge my children, Ryan and Isabella, for their understanding when I was unavailable, and hope that my efforts may serve as encouragement to them as they pursue their intellectual potential. Finally, I would like express my deepest gratitude to Shereen Siddiqui, my dearest companion, who has been a part of this project from the beginning, for her frequent suggestions, encouragement, and inspiration. -
The Nature of the Original “Firm”: a Coasean Cost-Benefit Analysis of Legalizing Prostitution
The Nature of the Original “Firm”: A Coasean Cost-Benefit Analysis of Legalizing Prostitution By Malia Dalesandry Though there have been many studies of matter is that a transaction which society prostitution from the legal perspective, deems socially repugnant is not necessar- the feminist perspective, the societal ily economically inconsistent, but rather perspective, and the moral, ethical, and is also subject to the same tendencies and religious perspective, the current breadth constraints as any other market. Follow- of literature does not include a cost- ing that, perhaps the best solution to deal benefit analysis from which to examine with society’s repugnance and concerns its economic effects. This paper attempts is one based upon an economic approach a comprehensive analysis of legalizing toward perceived moral or ethical prob- prostitution while noting deficiencies in lems. Therefore, we conduct a detailed data and recognizing variations when cost-benefit analysis to determine wheth- interpreting existing data. The most er the status quo (prostitution’s illegality) salient monetary costs and benefits are is in fact the best policy, or whether the discussed and calculated, and many others are included for the sake of practice should be legalized. Currently a more developed examination. After legal in some parts of Nevada, prostitu- a sensitivity analysis and a brief tion is not federally illegal, except within discussion of how Coase’s theorem may be some specific parameters regarding chil- utilized to determine economic efficiency, dren and transportation; thus, the policy the conclusion and final recommendation change considered is that all states legal- is that, because economic benefits vastly ize consensual prostitution among adults. -
Community Source Water Protection Plan for Public Water Systems in Nye County, Nevada
11/8/2012 Community Source Water Protection Plan for Public Water Systems in Nye County, Nevada Nye County Board of County Commissioners November 2012 Who Developed the Community Source Water Protection (CSWP) Plan? Active Planning Team: Anchor Inn Mobile Home Park Nevada Division of Environmental Protection Nye County Department of Public Works Nye County Natural Resources Nye County Nuclear Waste Repository Project Office Nye County Water District Pahrump Building and Safety Pahrump Nuclear Waste and Environmental Advisory Board Pahrump Valley Fire and Rescue Round Mountain Gold Corp. Tonopah Public Utilities/Town of Tonopah Town of Pahrump Utilities, Inc. of Central Nevada 1 11/8/2012 Why was the CSWP Plan Developed? To ensure that all public water systems in Nye County have a delineated source water protection area (SWPA) for each water source (well) and that potential contaminant (pollutant) sources within the protection areas are identified and managed to ensure a quality and sustainable water source into the future. The Process 2 11/8/2012 3 11/8/2012 Potential Contaminant Source Inventory (Appendix E) Contaminant Source Inventory Results for Nye County: 244 sites identified throughout the SWPAs studied. Although the potential contaminant sources varied by location, the primary potential contaminant sources of concern were categorized as automotive and include repair shops and gas stations. Potential Contaminant Source Inventory Municipal Commercial Waste Agricultural F 5/0 —- 5% MisCeflaneous: Industrial / 10% Golf courses, parks, nurseries 7% Mining 5% Transportation (highways) 2% Airports — 2% Businesses Storage <1% each cemeteries, construction 10% areas, surface water impoundment, unplugged abandoned well 4 11/8/2012 ‘ Work Plan (Appendix F) • The Work Plan outlines proposed implementation activities compiled from previous work plans and new information provided during Team meetings. -
Prostitution in Las Vegas, 1905-1955
UNLV Theses, Dissertations, Professional Papers, and Capstones 5-1-2012 "So Much for Fond Five-Dollar Memories": Prostitution in Las Vegas, 1905-1955 Marie Katherine Rowley University of Nevada, Las Vegas, [email protected] Follow this and additional works at: https://digitalscholarship.unlv.edu/thesesdissertations Part of the Social History Commons, United States History Commons, Women's History Commons, and the Women's Studies Commons Repository Citation Rowley, Marie Katherine, ""So Much for Fond Five-Dollar Memories": Prostitution in Las Vegas, 1905-1955" (2012). UNLV Theses, Dissertations, Professional Papers, and Capstones. 1618. https://digitalscholarship.unlv.edu/thesesdissertations/1618 This Thesis is protected by copyright and/or related rights. It has been brought to you by Digital Scholarship@UNLV with permission from the rights-holder(s). You are free to use this Thesis in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s) directly, unless additional rights are indicated by a Creative Commons license in the record and/ or on the work itself. This Thesis has been accepted for inclusion in UNLV Theses, Dissertations, Professional Papers, and Capstones by an authorized administrator of Digital Scholarship@UNLV. For more information, please contact [email protected]. “SO MUCH FOR FOND FIVE-DOLLAR MEMORIES”: PROSTITUTION IN LAS VEGAS, 1905-1955 By Marie Katherine Rowley Bachelor of Arts in History