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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. -
R089-10A.Pdf
ADOPTED REGULATION OF THE STATE BOARD OF HEALTH LCB File No. R089-10 Effective October 15, 2010 EXPLANATION – Matter in italics is new; matter in brackets [omitted material] is material to be omitted. AUTHORITY: §§1-3, NRS 441A.120. A REGULATION relating to communicable diseases; revising provisions governing the testing for communicable diseases of certain persons employed by or seeking employment with a licensed house of prostitution; revising provisions requiring the wearing and use of a prophylactic by certain employees and patrons of a licensed house of prostitution; and providing other matters properly relating thereto. Section 1. Chapter 441A of NAC is hereby amended by adding thereto a new section to read as follows: As used in this section and NAC 441A.800 to 441A.815, inclusive, “sex worker” means a prostitute who is employed by or has a contract to work in a licensed house of prostitution. Sec. 2. NAC 441A.800 is hereby amended to read as follows: 441A.800 1. A person seeking employment as a [prostitute in a licensed house of prostitution] sex worker shall submit to the State [Hygienic] Public Health Laboratory [in the Division] or a medical laboratory licensed pursuant to chapter 652 of NRS and certified by the [Health Care Financing Administration] Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services: (a) A sample of blood for a test to confirm the presence or absence of human immunodeficiency virus infection (HIV) and syphilis . [; and] --1-- Adopted Regulation R089-10 (b) [A] If the person is female and has a uterine cervix, a cervical specimen for a test to confirm the presence or absence of gonorrhea and Chlamydia trachomatis by culture or antigen detection or [DNA probe.] nucleic acid testing. -
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. -
Celebrity Divorces Prostitutes Are Cheaper Than Gold Diggers
CELEBRITY DIVORCES PROSTITUTES ARE CHEAPER THAN GOLD DIGGERS Author: Doug Raynor / Artist: Jason Seiler A full color, fully illustrated, humor book with dozens of photo- graphs and caricatures of celebrities. The book is 8 ½˝ x 11˝ and hardcover. The book’s contents and its page count which will be either 256, 360, or 456 will be determined by the amount of money raised to finance the making of it via crowdfunding in a project on the Kickstarter website. Contact E-mail: [email protected] Website: golddiggersepidemic.com Facebook Page: facebook.com/pages/Gold-Diggers-Epidem- ic/1397423190506953 Twitter Page: twitter.com/golddiggersepidemic YouTube Channel: youtube.com/user/GoldDiggersEpidemic Google+ Page: plus.google.com/u/0/102592606408898586433/posts BOOK DESCRIPTION CELEBRITY DIVORCES: PROSTITUTES ARE CHEAPER THAN GOLD DIGGERS is a humor book poking fun at outrageously expensive celebrity divorces. Its premise is that celebrities who pay enormous divorce settlements to their gold digging ex-spouses would have been better off with the cheaper, CHAPTER DESCRIPTIONS no strings attached alternative of using prostitutes. In addition to the expensive divorces the book will also feature: Chapter 1: What Is A Gold Digger? Definition of the term gold digger and ways to recognize gold diggers. Casting a comical eye on the gold digging that occurs in May-December couples. Chapter 2: Prostitutes Are An Alternative! Commentaries on different aspects of prostitution including: Commentary about Charlie Sheen who enjoys a lifestyle that embraces the fact that prostitutes are cheaper •The Benefits Of Prostitution than gold diggers and is the poster boy for this philoso- •Why Does Marriage Exist? phy. -
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. -
SPARKS Judicial Bias Depends on the Party Involved Your Community Newspaper Since 1910 Tribuneserving SPARKS SINCE 1910 Page 8
OPINION SPARKS Judicial bias depends on the party involved YOUR COMMUNITY NEWSPAPER SINCE 1910 TribuneSERVING SPARKS SINCE 1910 Page 8 Volume 110, Number 26 Wednesday, June 27, 2018 $1.00 SPORTS cOvER story Former Sparks fire chief Andy Flock died Saturday at the age of 60. Musselman adds Utah to 2018-19 City mourns schedule Page 7 the loss of former fire chief John Byrne/Tribune City of Sparks officials cut the ribbon at a ceremony on Thursday to mark the completion By Kayla Anderson of the North Truckee Drain Realignment Project. Sparks Tribune Former City of Sparks fire chief Andy Flock died unex- Sparks celebrates completion pectedly last Saturday, June 23. He was just 60 years old. Flock began his career as of North Truckee Drain a volunteer at Sparks Fire Aces remain in in 1983, becoming a full- third despite time firefighter in 1984. He Realignment Project was promoted to Sparks rocky stretch Fire Chief in the late 2000’s Page 7 By Kayla Anderson businesses charged monthly). The Truckee before retiring from the Sparks Tribune River Flood Authority also gave an addi- department in 2013. Chief tional $4.75 million. The multi-phase project Flock also served on the The City of Sparks celebrated the comple- broke ground in February 2014, designed by Nevada Commission of INSIDE tion of the years-long North Truckee Drain HDR and built by Q&D Construction. Homeland Security and 30 Realignment Project last Thursday. This $40 Past city council members and the city years as a firefighter for the Weather...............................2 million project, consisting of a series of un- manager along with current city council Air National Guard. -
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. -
For Years, a Public Water District Blurred the Line Between Business and Government — with a Developer’S Brothel Workers at the Helm :: Re…
2/7/2020 For years, a public water district blurred the line between business and government — with a developer’s brothel workers at the helm :: Re… thenevadaindependent.com /article/for-years-a-public-water-district-blurred-the-line-between-business-and-governm… For years, a public water district blurred the line between business and government — with a developer’s brothel workers at the helm 19-24 minutes Officials who oversee a water district exempt from state regulation work and live at a brothel owned by the public face of the world’s largest industrial park, raising questions about whether governmental powers such as eminent domain are being wielded by a private entity. District documents, election records and interviews show an insular county — next to Reno and where Lance Gilman, the brothel owner, now serves as a commissioner — gave a private water company controlled by the Tahoe-Reno Industrial Center (TRIC) the power of a public entity. How workers on Gilman’s payroll came to lead the public board, charged with serving water to some of the world’s top firms, reflects greater tensions about whether certain companies are benefiting from the region’s rapid growth and which politicians have given them an upper hand. As billions of dollars of capital have flowed into the park with investments from online retailers such as Amazon and big tech companies such as Google, the arrangement has prompted concerns about the role of government and the concentration of power, especially with the fate of a multimillion-dollar pipeline at stake. Where does the business end and the government start? With TRIC’s water district, it is often hard to tell. -
MARGARET PICKARD (See Margaret Pickard, Page 5) Jerbic Walked Away and Baker Went Into the Garage and Grabbed a Metal Hatchet
Trump blasts California $600 per week boost to McConnell: Talking about over mail-in voting following unemployment won’t fifth coronavirus bill ‘in Republican lawsuit ‘survive next round of talks’ the next month or so’ PAGE 2 PAGE 4 PAGE 5 Volume 22, Issue 14 May 27-June 2, 2020 Las Vegas lasvegastribune.com “ITRIBUNE may disapprove of what you say, but I will defend to the death your right to say it” — Voltaire Herculean efforts underway to protect the Royal Family: Government Workers By Chuck Muth But get this… Almost a half-million private Since there’s no money in the sector Nevada workers have been city budget to afford the bonus, the deemed by Gov. Baron von Sisolak city is counting on getting money as “non-essential” and have lost from the federal CARES relief their jobs. Meanwhile, there have package to pay for it. However, the been no layoffs of non-essential CARES bill specifically says you government workers. can’t use CARES money to pay Now the City of Las Vegas has for government workplace bonuses. given us a preview of the lengths How to get around it? the government is willing to go to In typical government fashion, protect the Royal Family (might by calling it “hazard” pay instead wanna sit down for this one). of “bonus” pay — even though for The Las Vegas Review-Journal some workers the only “hazard” reported late Friday afternoon that they’ve encountered was tripping some 1,300 city workers are going over the cat on the way to grabbing to receive a 3 percent BONUS check a bag of chips and a beer while in early July “whether or not they watching “The View.” were working during the coronavi- This is an old word-game the rus pandemic.” government plays. -
Sexual Exploitation and Prostitution and Its Impact on Gender Equality
DIRECTORATE GENERAL FOR INTERNAL POLICIES POLICY DEPARTMENT C: CITIZENS' RIGHTS AND CONSTITUTIONAL AFFAIRS GENDER EQUALITY Sexual exploitation and prostitution and its impact on gender equality STUDY Abstract The objective of this briefing paper is to provide background information drawn from the international literature on sexual exploitation and prostitution and its impact on gender equality in relation to the report of the Women’s Rights and Gender Equality Committee. The study concentrates on the debate on whether prostitution could be voluntary or has rather to be regarded in any case as a violation of women’s human rights. It also presents an overview of the policies on prostitution in the Member States as well as four case studies: Germany, the Netherlands, Spain, and Sweden. Conclusions are presented with the view to enhance the debate. PE 493.040 EN This document was requested by the European Parliament's Committee on Women’s Rights and Gender Equality AUTHORS Erika Schulze Sandra Isabel Novo Canto, Research Assistant Peter Mason, Research Assistant Maria Skalin, Research Assistant RESPONSIBLE ADMINISTRATOR Erika Schulze Policy Department C: Citizens' Rights and Constitutional Affairs European Parliament B-1047 Brussels E-mail: [email protected] LINGUISTIC VERSIONS Original: EN Translation: DE, FR ABOUT THE EDITOR To contact the Policy Department or to subscribe to its monthly newsletter please write to: [email protected] European Parliament, manuscript completed in January 2014. © European Union, Brussels, 2014. This document is available on the Internet at: http://www.europarl.europa.eu/studies DISCLAIMER The opinions expressed in this document are the sole responsibility of the author and do not necessarily represent the official position of the European Parliament. -
You Can╎t Get Rid of It So You Might As Well Tax It:The Economic Impact of Nevada╎s Legalized Prostitution
Seton Hall University eRepository @ Seton Hall Law School Student Scholarship Seton Hall Law 2012 You Can’t Get Rid of It So You Might As Well Tax It:The conomicE Impact of Nevada’s Legalized Prostitution David Goldman Seton Hall Law Follow this and additional works at: https://scholarship.shu.edu/student_scholarship Part of the Law and Economics Commons Recommended Citation Goldman, David, "You Can’t Get Rid of It So You Might As Well Tax It:The cE onomic Impact of Nevada’s Legalized Prostitution" (2012). Law School Student Scholarship. 13. https://scholarship.shu.edu/student_scholarship/13 You Can’t Get Rid of It So You Might as Well Tax It: The Economic Impact of Nevada’s Legalized Prostitution David Goldman Introduction Prostitution is arguably the oldest profession in the history of mankind. From 5th Century BCE, to ancient Greece, to modern day Amsterdam and Nevada, prostitution is a way of life for both the prostitutes as well as their customers. The debate regarding legalized prostitution is rife with arguments on both sides that speak of the pros and cons of a legalized or decriminalized stance toward prostitution. Scholars argue either from a morality standpoint buttressed with statistics on the quality of life the prostitutes experience, or scholars suggest that the prostitute’s body is her own and she may do with it as she pleases. The economic impact of legalized prostitution is substantial and this impact cannot be refuted from either moralists or feminists who disagree with the profession as a whole. Nevada is one such example of a locale where the legalized prostitution industry brings in substantial income to the county coffers.