The Public Eye, Spring 2017
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Conserving Criminal-Justice Reform
Conserving Criminal-Justice Reform Lars Trautman and Arthur L. Rizer, III hen carl harris was released from prison in 2009, he de- Wscribed himself as “a man coming out of a cave after 20 years.” Convicted of assault at age 24 after injuring two people who had stolen his crack cocaine, Harris had been a drug dealer since he was 18 years old. After six years in prison, he realized he wanted more out of life. He found God, got clean, and focused on his education. Despite his efforts at personal redemption and societal rehabilitation, Harris sat in prison for another 14 years, costing the federal government more than $300,000. During his 20 years in prison, Harris worked a $1.15-an-hour prison job; his wages failed to cover the cost for his wife, Charlene Hamilton, to visit him in prison, let alone help provide for their two young daugh- ters. As a newly single mother, Hamilton turned to welfare payments and relatives for support; she briefly became homeless a couple of times after being unable to make ends meet. As Hamilton put it: “Basically, I was locked up with him.” None of this is to suggest that Harris should not have gone to prison — even he agrees that he deserved some prison time — but his experience in the criminal-justice system demonstrates that incarceration affects not only prisoners themselves, but also their families, communities, and all American taxpayers. Harris is merely one of millions of Americans who experience the country’s outsized and inefficient criminal-justice system. -
MAP Act Coalition Letter Freedomworks
April 13, 2021 Dear Members of Congress, We, the undersigned organizations representing millions of Americans nationwide highly concerned by our country’s unsustainable fiscal trajectory, write in support of the Maximizing America’s Prosperity (MAP) Act, to be introduced by Rep. Kevin Brady (R-Texas) and Sen. Mike Braun (R-Ind.). As we stare down a mounting national debt of over $28 trillion, the MAP Act presents a long-term solution to our ever-worsening spending patterns by implementing a Swiss-style debt brake that would prevent large budget deficits and increased national debt. Since the introduction of the MAP Act in the 116th Congress, our national debt has increased by more than 25 percent, totaling six trillion dollars higher than the $22 trillion we faced less than two years ago in July of 2019. Similarly, nearly 25 percent of all U.S. debt accumulated since the inception of our country has come since the outset of the COVID-19 pandemic. Now more than ever, it is critical that legislators take a serious look at the fiscal situation we find ourselves in, with a budget deficit for Fiscal Year 2020 of $3.132 trillion and a projected share of the national debt held by the public of 102.3 percent of GDP. While markets continue to finance our debt in the current moment, the simple and unavoidable fact remains that our country is not immune from the basic economics of massive debt, that history tells us leads to inevitable crisis. Increased levels of debt even before a resulting crisis slows economic activity -- a phenomenon referred to as “debt drag” -- which especially as we seek recovery from COVID-19 lockdowns, our nation cannot afford. -
Return R%F Or Nni72tinn Exam T from Income
l efile GRAPHIC p rint - DO NOT PROCESS I As Filed Data - I DLN: 93493261005077 Return r%f Or nni72tinn Exam t From Income Tax OMB No 1545-0047 Form 990 W 11- Under section 501(c ), 527, or 4947(a)(1) of the Internal Revenue Code ( except private foundations) 2016 Do not enter social security numbers on this form as it may be made public Department ► Information about Form 990 and its instructions is at www IRS gov/form990 Internal Revenue Ser.ice ► A For the 2016 calendar y ear, or tax y ear be inn 01-01-2016 . and endina 12-31-2016 C Name of organization B Check if applicable D Employer identification number National Rifle Association of America q Address change 53-0116130 q Name change q Initial return Doing business as Final - I II/ - I n naLeu I eiepnone nurnuer Number and street (or P O box if mail is not delivered to street address) Room/suite L q Amended return 11250 Waples Mill Road (703) 267-1000 q Application pending City or town, state or province, country, and ZIP or foreign postal code Fairfax, VA 220307400 G Gross receipts $ 415, 313,072 F Name and address of principal officer H(a) Is this a group return for Wilson H Phillips Jr 11250 Waples Mill Road subordinates? 2 No Fairfax, VA 22030 H(b) Are all subordinates included? q Yes I Tax-exempt status q 501(c)(3) 0 501(c) ( 4 I (insert no ) q 4947(a)(1) or q 527 If "No," attach a list (see instructions) H(c) Group exemption number J Website : ► www nra org ► q q q L Year of formation 1905 M State of legal domicile NY K Form of organization 9 Corporation Trust Association Other ► NLi^ Summary 1 Briefly describe the organization's mission or most significant activities Firearms safety, education, and training and advocacy on behalf of safe and responsi ble gun owners q p 2 Check this box ► if the organization discontinued its operations or disposed of more than 25% of its net assets :7 3 Number of voting members of the governing body (Part VI, line 1a) . -
Coalition of National and State-Based Organizations to Congress: Fix the Ban on State Tax Cuts
Coalition of National and State-Based Organizations to Congress: Fix the Ban on State Tax Cuts April 2, 2021 Dear Members of Congress: We, the undersigned organizations, representing millions of Americans and thousands of state and local officials, write to express our profound concerns with provisions in the American Rescue Plan Act of 2021. Elements of this recently adopted legislation fundamentally threaten the principles of federalism and fiscal responsibility. The American Rescue Plan Act includes $350 billion in State and Local Fiscal Recovery Funds. This is despite early reports that show total state and local revenue actually increased in calendar year 2020, and many states currently have significant surpluses. These funds also are in addition to the hundreds of billions in federal assistance to state and local units of government through the CARES Act and other measures in 2020. Over the past year, our organizations raised concerns around the many public policy problems created by a federal bailout of state and local government budgets. Additionally, hundreds of state legislators voiced their numerous policy concerns. Now that this bailout of state and local governments has been signed into law by President Biden, there is perhaps an even more troubling element than any of us could have anticipated. As the editorial board of The Wall Street Journal recently pointed out, states appear to be prohibited from using these new federal funds to directly or indirectly reduce net state tax revenue through 2024. With the fungible nature of budgeting, and absent any clarifications from the Department of Treasury, the incredibly ambiguous language involving indirect net revenue reductions means that any tax relief at the state level could potentially be called into question by aggressive federal action. -
Over 30 Organizations to Congress: Oppose Lame Duck Spending Bill and Oppose Corporate Welfare Tax Extenders
Over 30 Organizations to Congress: Oppose Lame Duck Spending Bill and Oppose Corporate Welfare Tax Extenders August 30, 2016 Dear Members of Congress: On behalf of our organizations and the millions of Americans we represent, we write to express our support for passing legislation providing funds for the federal government into 2017 — outside of lame duck session. We also encourage you to oppose efforts to use this upcoming spending legislation as a vehicle to extend the set of tax provisions set to expire at the end of the year. Congress faces a test upon returning from August recess. Determining how to fund the government beyond the end of the fiscal year on September 30 will reveal how serious lawmakers are about addressing our nation’s fiscal problems. History shows that end-of-year legislative packages are routinely rushed through Congress and to the President’s desk under the threat of a government shutdown—too fast for lawmakers and the taxpayers footing the bill to determine what is in them. This prevents elected officials from examining how taxpayer dollars are being spent and making important decisions about budgeting and spending. This limits Americans’ ability to hold them accountable—particularly retiring and defeated members of Congress who face no future elections but are part of lame duck session decision making. These important decisions should be made by lawmakers who are accountable to voters. Lame duck bills also provide lawmakers with the opportunity to bury pet-projects and corporate welfare. The omnibus passed last year is a prime example: It was used to extend and expand billions in subsidies to politically favored industries at taxpayer expense. -
Minimum Wage Coalition Letter Freedomworks
June 23, 2021 Dear Members of Congress, We, the undersigned organizations representing millions of Americans nationwide, write in blanket opposition to any increase in the federal minimum wage, especially in such a time when our job market needs maximum flexibility to recover from the havoc wreaked on it by the government's response to the COVID-19 pandemic. Workers must be compensated for their labor based on the value that said labor adds to their employer. Any deviation from this standard is harmful to workers and threatens jobs and employment opportunities for all workers. Whether it be to $11, $15, or any other dollar amount, increasing the federal minimum wage further takes away the freedom of two parties to agree on the value of one’s labor to the other’s product. As a result, employment options are restricted and jobs are lost. Instead, the free market should be left alone to work in the best interest of employers and employees alike. While proponents of raising the minimum wage often claim to be working in service of low-wage earners, studies have regularly shown that minimum wage increases harm low-skilled workers the most. Higher minimum wages inevitably lead to lay-offs and automation that drives low-skilled workers to unemployment. The Congressional Budget Office projected that raising the minimum wage to $15 would directly result in up to 2.7 million jobs lost by 2026. Raising it to $11 in the same time frame - as some Senators are discussing - could cost up to 490,000 jobs, if such a proposal is paired with eliminating the tip credit as well. -
Taxpayers Oppose Hike in the Federal Gas Tax
Illinois Policy Institute August 21, 2007 An Open Letter to the President and Congress: Taxpayers Oppose Hike in the Federal Gas Tax Dear President Bush and Members of Congress: On behalf of the millions of taxpayers represented by our respective organizations, we write in opposition to proposals that would increase the existing 18.4 cent-per-gallon federal excise tax on gasoline. One legislative plan promoted by Representative James Oberstar would temporarily increase the federal gas tax by 5 cents per gallon to fund bridge repair around the country. We are extremely concerned that this “temporary” tax increase would turn into a permanent one. After all, President George H.W. Bush’s “temporary” gas tax increase of 5 cents per gallon in 1990 never went away as promised, while lawmakers “repurposed” President Clinton’s 4.3 cent-per-gallon hike when the budget seemed headed toward a surplus. Proponents of a federal gas tax increase insist that few would even notice the change in their fuel bills. In reality, a 5 cent-per-gallon jump would represent a steep 27 percent tax hike over the current rate and cost American motorists an estimated $25 billion over the next three years. Combined with state gas taxes, many motorists would pay over $7.50 in taxes for the average fill-up. This is a substantial burden on families trying to make ends meet and only makes gas prices harder to stomach. Given high energy costs, now is the time to give taxpayers a lighter – not a heavier – gas tax burden. 1 We also reject the notion that there isn’t enough money available for infrastructure upkeep. -
Open Letter to Congress: Support H.R. 1957, the Taxpayer First Act of 2019
April 8, 2019 Open Letter to Congress: Support H.R. 1957, the Taxpayer First Act of 2019 Dear Member of Congress, On behalf of the undersigned organizations representing millions of taxpayers across America, we offer our support for H.R. 1957, the Taxpayer First Act of 2019, which recently passed the Committee on Ways and Means on a bipartisan vote and will come to a vote on the House floor this week. This common-sense package, informed by two decades of experience since passage of the IRS Restructuring and Reform Act, considerably improves safeguards for taxpayers when dealing with the Internal Revenue Service (IRS), upgrades management and customer service at the tax agency, and creates a pathway for modernizing administration of tax laws. We believe these positive changes, if enacted, will better serve and protect America’s taxpayers and we call for its swift passage. The IRS is a prime example of an agency that has grown increasingly powerful, too often considers itself to be above the law, and is unable to correct a number of institutional shortcomings. The immense bureaucratic power delegated to this agency often intimidates taxpayers who are trying to appeal an audit determination or recover assets that may have been seized without justification or due cause. As a result, there is a pressing need to reform this institution to better assist the people it is meant to help. Meanwhile, far too many maladies persist, such as inadequate attention to identity theft and longstanding shortfalls in Information Technology to improve responsiveness to taxpayer inquiries. Several years of hearings, along with numerous separate bills, have provided the raw materials for the truly constructive remedies that are before you now. -
THE TAX COMPLIANCE IMPLICATIONS of the TEA PARTY MOVEMENT Richard Lavoie*
The University of Akron IdeaExchange@UAkron Akron Law Publications The chooS l of Law October 2011 Patriotism and Taxation: The aT x Compliance Implications of the Tea Party Movement Richard L. Lavoie University of Akron Law School, [email protected] Please take a moment to share how this work helps you through this survey. Your feedback will be important as we plan further development of our repository. Follow this and additional works at: http://ideaexchange.uakron.edu/ua_law_publications Part of the Law Commons Recommended Citation Lavoie, Richard L., "Patriotism and Taxation: The aT x Compliance Implications of the Tea Party Movement" (2011). Akron Law Publications. 131. http://ideaexchange.uakron.edu/ua_law_publications/131 This Article is brought to you for free and open access by The chooS l of Law at IdeaExchange@UAkron, the institutional repository of The nivU ersity of Akron in Akron, Ohio, USA. It has been accepted for inclusion in Akron Law Publications by an authorized administrator of IdeaExchange@UAkron. For more information, please contact [email protected], [email protected]. PATRIOTISM AND TAXATION: THE TAX COMPLIANCE IMPLICATIONS OF THE TEA PARTY MOVEMENT Richard Lavoie* Given the rise of the tea party movement, which draws strength from the historical linkage between patriotism and tax protests in the United States, the role of patriotism as a general tax compliance factor is examined in light of the extant empirical evidence. The existing research suggests that patriotism may be a weaker tax compliance factor in the United States than it is elsewhere. In light of this possibility, the tea party movement has the potential to weaken this compliance factor even more. -
Statement of Adam Brandon President, Freedomworks U.S. House
Statement of Adam Brandon President, FreedomWorks U.S. House of Representatives Committee on Ways and Means “Hearing on How Tax Reform Will Grow Our Economy and Create Jobs” Thursday, May 18, 2017 On behalf of FreedomWorks’ community of more than 5 million grassroots activists, I would like to thank Chairman Brady and members of the committee for beginning their work on fundamental tax reform. This is an issue of tremendous importance to FreedomWorks and a moment that comes only once in a generation. As the Chairman and the members of the committee know, the United States tax code has not been overhauled since 1986, with the passage of the Tax Reform Act, and that effort was years in the making. This Congress, however, must approach tax reform with a sense of urgency. The American people do not have years to wait. They need and expect action that will boost economic growth and provide opportunity and prosperity for all. The United States’ economy has not seen annual economic growth of 3 percent or higher since 2005. This is an indictment of the economic policies of the past eight years. It is, however, an opportunity for Congress to reverse this trend and promote policies that let Americans keep more of the money they earn and encourage investment. The recovery from the “Great Recession” has been anemic. As the old axiom goes, “Those who fail to learn from history are doomed to repeat it.” Indeed, we have been down this road before. During the Great Depression, President Franklin D. Roosevelt was able to get his economic agenda passed through Congress, establishing new agencies, programs, and regulations that greatly expanded the size and scope of government. -
Here, More Deeply with the Realities Of
OX-BOW SCHOOL OF ART FOR MI ARTISTS & PARTNER SCHOOLS SUMMER 2021 COURSE CATALOG TA B LE O F CONTENTS SUMMER COURSE 2021 CATALOG COURSE OFFERINGS SESSION 1 1-WEEK COURSES PG. 8 SESSION 3 2-WEEK COURSES PG. 10 SESSION 5 1-WEEK COURSES PG. 14 CONTACT US [email protected] FOR MI ARTISTS SCHOOLS & PARTNER ONLINE FOLLOW UP PG. 16 IG : @OXBOWSCHOOLOFART 3 LETTER FROM OUR DIRECTOR FIND US 3435 RUPPRECHT WAY SAUGATUCK, MI 49453 6 BREAK DOWN OF SUMMER COVER ART BY Melissa Leandro PROUDLY AFFILIATED Poppy Mallow; Jacquard weaving, dye, WITH THE SCHOOL OF embroidery; 30 x 25 in. (76.2 x 63.5 cm); 2020 THE ART INSTITUTE OF 24 FACULTY & VISITING CHICAGO, A MAJOR PAGE 100 Photo courtesy of the artist. ARTIST BIOS SCHOOL OFOX-BOW ART SPONSOR OF OX-BOW T H E T E A M A NOTE FROM ADMINISTRATIVE STAFF OUR DIRECTOR... Shannon R. Stratton Executive Director SUMMER 2021 Dear Artist, Claire Arctander Campus Director Historically, artists have come to Ox- experimentation, and fellowship add Laura Eberstein Director of Finance & Administration Bow to take summer classes in studio up to transformation and renewal. art—and after a week or two spent Ashley Freeby Communications Manager living, working, and eating together While 2020 challenged people across & Head Designer in a setting replete with meadow, the globe, it was also a year that 3 Molly Markow lagoon, and woods, they leave feeling shattered entrenched systems, making Executive Assistant MISSION & OVERVIEW part of a new community. Some talk room for the possibility of change. -
The Future of European Liberalism
FEATURE THE FUTURE OF EUROPEAN LIBERALISM Multi-party European parliaments provide a place for distinctively liberal parties, writes Charles Richardson he most fundamental feature of ways: our parties support the electoral system that Australian politics is the two-party supports them. system. Almost a hundred years ago, But Australia is relatively unusual in these in the Fusion of 1909, our different respects. In most European democracies, with non-Labor parties merged to create different histories and different electoral systems, Ta single party, of which today’s Liberal Party is the liberal parties survived through the twentieth direct descendant. It and the Labor Party have century, and many of them are now enjoying contended for power ever since. something of a resurgence. Before Fusion, the party system was more A brief digression here might clarify what I fl exible and different varieties of liberals had some mean by ‘liberal’. Philosophically, a liberal is one scope to develop separate identities. At the federal who believes in the tenets of the Enlightenment, level, there were Free Trade and Protectionist a follower of Montesquieu, Smith and von parties; in most of the states, there were Liberal and Humboldt. Applying the word to political parties Conservative parties. Sometimes rival liberal groups I am not using it as a philosophical term of art, were allied with each other or with conservatives, but as a practical thing: the typical liberal parties but sometimes they joined with Labor: George are those that have a historical connection with Reid, the Free Trade premier of New South Wales, the original liberal movements of the nineteenth for example, governed with Labor support for most century, with their programme of representative of the 1890s.