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Monica Prasad Northwestern University Department of Sociology
SPRING 2016 NEW YORK UNIVERSITY SCHOOL OF LAW COLLOQUIUM ON TAX POLICY AND PUBLIC FINANCE “The Popular Origins of Neoliberalism in the Reagan Tax Cut of 1981” Monica Prasad Northwestern University Department of Sociology May 3, 2016 Vanderbilt-208 Time: 4:00-5:50 pm Number 14 SCHEDULE FOR 2016 NYU TAX POLICY COLLOQUIUM (All sessions meet on Tuesdays from 4-5:50 pm in Vanderbilt 208, NYU Law School) 1. January 19 – Eric Talley, Columbia Law School. “Corporate Inversions and the unbundling of Regulatory Competition.” 2. January 26 – Michael Simkovic, Seton Hall Law School. “The Knowledge Tax.” 3. February 2 – Lucy Martin, University of North Carolina at Chapel Hill, Department of Political Science. “The Structure of American Income Tax Policy Preferences.” 4. February 9 – Donald Marron, Urban Institute. “Should Governments Tax Unhealthy Foods and Drinks?" 5. February 23 – Reuven S. Avi-Yonah, University of Michigan Law School. “Evaluating BEPS” 6. March 1 – Kevin Markle, University of Iowa Business School. “The Effect of Financial Constraints on Income Shifting by U.S. Multinationals.” 7. March 8 – Theodore P. Seto, Loyola Law School, Los Angeles. “Preference-Shifting and the Non-Falsifiability of Optimal Tax Theory.” 8. March 22 – James Kwak, University of Connecticut School of Law. “Reducing Inequality With a Retrospective Tax on Capital.” 9. March 29 – Miranda Stewart, The Australian National University. “Transnational Tax Law: Fiction or Reality, Future or Now?” 10. April 5 – Richard Prisinzano, U.S. Treasury Department, and Danny Yagan, University of California at Berkeley Economics Department, et al. “Business In The United States: Who Owns It And How Much Tax Do They Pay?” 11. -
Actors and Incentives in Cannabis Policy Change: an Interdisciplinary Approach to Legalization Processes in the United States and in Uruguay
1 UNIVERSIDADE DE SÃO PAULO INSTITUTO DE RELAÇÕES INTERNACIONAIS Fernanda Mena Actors and incentives in cannabis policy change: an interdisciplinary approach to legalization processes in the United States and in Uruguay São Paulo 2020 FERNANDA MELLO MENA 2 Actors and incentives in cannabis policy change: an interdisciplinary approach to legalization processes in the United States and in Uruguay Original Version Ph.D. Thesis presented to the Graduate Program in International Relations at the International Relations Institute, Universidade de São Paulo, Brazil, to obtain the degree of Doctor in Science. Advisor: Prof. Dr. Leandro Piquet Carneiro São Paulo 2020 Autorizo a reprodução e divulgação total ou parcial deste trabalho, por qualquer meio convencional ou eletrônico, para fins de estudo e pesquisa, desde que citada a fonte. 3 Catalogação na Publicação* Instituto de Relações Internacionais da Universidade de São Paulo Mena, Fernanda Actors and incentives in cannabis policy change: an interdisciplinary approach to legalization processes in the United States and in Uruguay / Fernanda Mello Mena -- Orientador Leandro Piquet Carneiro. São Paulo: 2020. 195p. Tese (doutorado). Universidade de São Paulo. Instituto de Relações Internacionais. 1. Relações exteriores (História) – Brasil 2. Relações internacionais (História) - Brasil 3. Política externa – Brasil I. Mena, Fernanda II. Actors and incentives in cannabis policy change: an interdisciplinary approach to legalization processes in the United States and in Uruguay CDD 327.81 4 MENA, Fernanda Actors and incentives in cannabis policy change: an interdisciplinary approach to legalization processes in the United States and in Uruguay Ph. D. Thesis presented to the International Relations Institute, at the University of São Paulo, Brazil, to obtain the degree of Doctor in Science. -
See Ethan Nadelmann's Written Testimony
Testimony Before the U.S. Senate Committee on Homeland Security and Governmental Affairs Hearing in Reference to “America’s Insatiable Demand for Drugs: Examining Alternative Approaches” June 15, 2016 Ethan Nadelmann Executive Director of the Drug Policy Alliance Good morning. I would like to thank Chairman Johnson and the rest of the Homeland Security and Government Affairs Committee for inviting me to testify. I am Ethan Nadelmann, the founder and executive director of the Drug Policy Alliance, the leading organization in the United States promoting alternatives to the failed war on drugs. The Drug Policy Alliance (DPA) is the nation's leading organization promoting drug policies that are grounded in science, compassion, health and human rights. Our supporters are individuals who believe the war on drugs is doing more harm than good. Together we advance policies that reduce the harms of both drug use and drug prohibition, and seek solutions that promote safety while upholding the sovereignty of individuals over their own minds and bodies. We work to ensure that our nation’s drug policies no longer arrest, incarcerate, disenfranchise, and otherwise harm millions – particularly young people and people of color who are disproportionately affected by the war on drugs. The war on drugs has had a devastating impact on the world: murder and mayhem in Mexico, Central America, and so many other parts of the planet, a global black market estimated at 300 billion dollars a year, prisons packed in the United States and elsewhere, police and military drawn into an unwinnable war that violates basic rights, and ordinary citizens just hoping they don't get caught in the crossfire. -
Reform—The Marijuana Legalization Debate
Preface The State of Marijuana Reform Marijuana is the Spanish name for Cannabis sativa L., an herbaceous plant origi- nally native to Asia. Cultivated for more than five thousand years, marijuana has spread around the world and has had tremendous influence on the evolution of human culture. From the hundreds of industrial uses of marijuana, to the plant’s ancient role as a healing herb, to the intoxicating effects that have made marijuana one of the most widely used recreational and spiritual drugs, marijuana sits along- side wheat, rice, and potatoes as one of the most influential species in our shared socio-botanical history. During the twentieth century, marijuana became a target in the global drive to eliminate drug use and addiction. Decades of prohibition failed to reduce interest in marijuana’s healing and intoxicating effects but did help to create and support the existence of a global black market drug industry. In the late twentieth and early twenty-first centuries, laws and attitudes began to change, as countries around the world decided to decriminalize marijuana for both medical and recreational con- sumption. The United States has been one of the epicenters of this ideological evo- lution, as politicians, medical professionals, and activists debate the past, present, and future of marijuana in American society. From Prized Crop to Maligned Weed Originally native to parts of Asia including China and Pakistan, early botanical ex- plorers discovered that marijuana could be ground into a fiber used to make paper, clothing, rope, and a variety of other textile goods. The term hemp, originally another name for the plant itself, is now often used to describe the nonconsumptive, indus- trial uses of marijuana. -
Contrasting the 1986 Tax Reform Act with the 2017 Tax Cuts and Jobs Act
The Promise and Limits of Fundamental Tax Reform: Contrasting the 1986 Tax Reform Act with the 2017 Tax Cuts and Jobs Act Ajay K. Mehrotra†* & Dominic Bayer** In December 2017, the Trump administration and its congressional allies enacted the Tax Cuts and Jobs Act, hailing it as the twenty-first century successor to the “landmark” Reagan-era Tax Reform Act of 1986. Indeed, the ’86 Act has long been celebrated by scholars and lawmakers alike as the apex of fundamental tax reform. The ’86 Act’s commitment to broadening the income tax base by eliminating numerous tax benefits and reducing marginal tax rates was seen in 1986 as the culmination of a nearly century- long intellectual movement toward conceptual tax reform. † Copyright © 2019 Ajay K. Mehrotra & Dominic Bayer. * Executive Director & Research Professor, American Bar Foundation; Professor of Law & History, Northwestern University Pritzker School of Law. An earlier version of this Essay was presented at the 2019 American Association of Law School’s Annual Conference. Many thanks to the participants at that conference for useful feedback, with special thanks for specific comments to Reuven Avi-Yonah, Isaac Martin, Shuyi Oei, Monica Prasad, Dan Shaviro, and Joe Thorndike. And thanks to Clare Gaynor Willis and Robert Owoo for their research assistance and to the editors of the UC Davis Law Review Online, especially Louis Gabriel, for all their help and editorial guidance. ** Leopold Fellow, Nicholas D. Chabraja Center for Historical Studies, Northwestern University Class of 2020. 93 94 UC Davis Law Review Online [Vol. 53:93 While the ’86 Act may have been landmark legislation at its inception, it gradually unraveled over time. -
Tax Transparency and the Marketplace: a Pathway to State Sustainability
110474 001-130 int NB_43_corr_Ok-Proofs_PG 1_2015-01-09_11:24:08_K Tax Transparency and the Marketplace: A Pathway to State Sustainability Montano Cabezas* This article advances the argument that market to society. It then investigates how more diffuse participants, increasingly concerned about the measurements based on externality assessment 2014 CanLIIDocs 108 sustainability of the social benefits and oppor- could be used to “score” a company’s contribu- tunities derived from the state, are interested tion to society, and how such scoring could affect in how companies contribute to society via both the markets and tax policy. The article con- taxation. The article advocates that companies cludes by reiterating aspirations for tax transpar- should disclose their tax returns for each juris- ency, and by advocating for a new state-business diction in which they operate, in order to give tax paradigm in order to ensure the continued market participants a tool to better understand a viability of the state as a provider of social goods. company’s comprehensive economic contribution L’auteur avance que les acteurs économiques, façon dont la diffusion de mesures tenant de plus en plus préoccupés par la durabilité des compte des externalités peut aider les entreprises opportunités et des avantages sociaux fournis par à évaluer leur contribution sociétale ainsi que l’État, s’intéressent à la façon dont les entreprises l’impact d’une telle diffusion sur les marchés contribuent financièrement à la société grâce et sur la politique fiscale. L’auteur conclut en à l’impôt. L’auteur suggère que les entreprises réitérant ses aspirations pour des politiques devraient divulguer leurs déclarations de fiscales transparentes et en plaidant en faveur revenus dans chacune des juridictions où d’un nouveau paradigme fiscal entre l’État et elles opèrent afin de permettre aux acteurs les entreprises qui vise à assurer la viabilité de économiques de comprendre leur contribution l’État en tant que fournisseur de services sociaux. -
The "War on Drugs": One Judge's Attempt at a Rational Discussion by Juan R
Essay The "War on Drugs": One Judge's Attempt at a Rational Discussion by Juan R. Torruellat [Elver since [Columbus mistook his discoveryfor the islands off Asia], the American continent has existed between dream and reality, in a divorce between the good society that we desire and the imperfect society in which we really live. -Mexican author Carlos Fuentes,former ambassadorto the United States and the United Nations' Introduction Our nation has been engaged in a "war on drugs" since at least the mid- 1970's. As with other wars, there is confusion over purpose as well as disagreement over tactics. In war we tend, in the heat of battle, to lose sight of rationality and the continued need to search for the truth. So the time has come when we must step back from the trenches to determine where we are, what we have accomplished, and where we want to go. Discussing this topic essentially involves considering the views of two conflicting camps: (1) those who urge that the present laws not be relaxed and even that, in some cases, they be made more stringent, and (2) those who promote, in varying degrees, the decriminalization of the distribution and/or the use of some currently illegal drugs. Of course, part of the "problem" lies in defining the "problem." Proponents of drug prohibition posit several reasons why government should reduce the availability of drugs, yet not all within this group embrace all those reasons. Some defenders of the status quo believe that drugs are bad for those who consume them, and that a proper role of government is to protect people from themselves. -
1224 Hon. Charles H. Taylor
1224 EXTENSIONS OF REMARKS February 8, 2006 George Soros and Peter Lewis—who is re- While paying thousands of dollars to ap- criminal behavior on using drugs, including sponsible for most of MPP’s funding—to ac- pear at a conservative conference, MPP is cocaine and marijuana. cess a meeting of conservatives? And, in ex- selling $500 tickets to a March 30 fundraising British newspapers are now covering a sen- sational case of ‘‘cannabis psychosis,’’ in- actly whose estimation would there be balance ‘‘party’’ at the Playboy Mansion. Playboy founder Hugh Hefner provided the seed volving a music producer, Lisa Voice, who in a debate moderated by the MPP? money for the drug legalization movement, ‘‘was viciously assaulted in her home by a Thanks to Accuracy in Media Report Editor which is now underwritten mostly by Soros family friend who had been made psychotic Cliff Kincaid, these are just a few of the ques- and Lewis. by the drug,’’ as the London Sunday Times tions that the CPAC organizers now face. I’d ‘‘Playmates will be available to give tours noted. She suffered a broken jaw, broken like to submit into the RECORD his article of of the mansion grounds as you enjoy great nose, collapsed lung, and eye injuries, and February 7, 2006, entitled ‘‘Soros Infiltrates music and comedy in one of America’s most has already had 11 medical operations to re- Conservative Movement.’’ In exchange for a renowned settings,’’ says MPP’s website. A build her face and head. The attacker had donation, is this 32-year-old conservative con- member of the ‘‘host committee’’ for the been smoking marijuana since the age of 15 ference turning itself into a Soros proxy orga- Playboy event is Tommy Chong, who partici- and believed he was getting subliminal mes- pated in pro-marijuana movies as part of the sages from television. -
Drug Policy Alliance
March 18, 2015 Judge Patti B. Saris, Chair United States Sentencing Commission One Columbus Circle, N.E., Suite 2-500 Board Members Washington, DC 20002-8002 Larry Campbell Christine Downton Jodie Evans RE: Issue for Comment #6: Flavored Drugs James E. Ferguson, II Jason Flom Ira Glasser Dear Judge Saris: Carl Hart, PhD Mathilde Krim, PhD David C. Lewis, MD The Drug Policy Alliance, the nation’s leading organization advocating for alternatives to Pamela Lichty punitive drug policies, appreciates this opportunity to comment on the proposed amendments Ethan Nadelmann, JD, PhD Josiah Rich, MD to the sentencing guidelines. DPA works to reduce to the greatest extent possible the role that Rev. Edwin Sanders law enforcement plays in dealing with drug use and increase to the greatest extent possible the Michael Skolnik George Soros degree to which drug use is treated as a health issue. Ilona Szabó de Carvalho Richard B. Wolf The Commission seeks comment on whether the guidelines provide appropriate penalties for Honorary Board Former Mayor drug law violators who manufacture or create drugs that are packaged, colored or flavored in Rocky Anderson ways that appear to be designed to attract use by minors. We are aware that the Commission Harry Belafonte Richard Branson has decided to seek public comment on this matter after reportedly receiving comments on the Former Defense Secretary matter. These commentators expressed concerns that illegal drugs have been manufactured in Frank C. Carlucci, III ways that resemble candy, and are packaged and marketed in quantities that are more Deepak Chopra Rep. John Conyers, Jr. accessible to minors. -
War on Drugs: Report of the Global Commission on Drug Policy
WAR ON DRUGS REPORT OF THE GLOBAL COMMISSION ON DRUG POLICY JUNE 2011 REPORT OF THE COMMISSIONERS GLOBAL COMMISSION Asma Jahangir, human rights activist, former UN Special Rapporteur on Arbitrary, Extrajudicial and ON DRUG POLICY Summary Executions, Pakistan Carlos Fuentes, writer and public intellectual, Mexico César Gaviria, former President of Colombia Ernesto Zedillo, former President of Mexico Fernando Henrique Cardoso, former President of To learn more about the Commission, visit: Brazil (chair) www.globalcommissionondrugs.org George Papandreou, Prime Minister of Greece Or email: [email protected] George P. Shultz, former Secretary of State, United States (honorary chair) Javier Solana, former European Union High Representative for the Common Foreign and Security Policy, Spain John Whitehead, banker and civil servant, chair of the World Trade Center Memorial Foundation, United States Kofi Annan, former Secretary General of the United Nations, Ghana Louise Arbour, former UN High Commissioner for Human Rights, President of the International Crisis Group, Canada Maria Cattaui, Petroplus Holdings Board member, former Secretary-General of the International Chamber of Commerce, Switzerland Mario Vargas Llosa, writer and public intellectual, Peru Marion Caspers-Merk, former State Secretary at the German Federal Ministry of Health Michel Kazatchkine, executive director of the Global Fund to Fight AIDS, Tuberculosis and Malaria, France Paul Volcker, former Chairman of the United States Federal Reserve and of the Economic Recovery Board Richard Branson, entrepreneur, advocate for social causes, founder of the Virgin Group, co-founder of The Elders, United Kingdom Ruth Dreifuss, former President of Switzerland and Minister of Home Affairs Thorvald Stoltenberg, former Minister of Foreign Affairs and UN High Commissioner for Refugees, Norway EXECUTIVE SUMMARY The global war on drugs has failed, with Our principles and recommendations can devastating consequences for individuals be summarized as follows: and societies around the world. -
Retirement Security for Women
RSP-PB_Women_9 3/24/08 5:19 PM Page 1 The Retirement Security Project Retirement Security for Women: Progress To Date and Policies for Tomorrow Nº 2008-1 The Retirement Security Project RSP-PB_Women_9 3/24/08 5:19 PM Page 2 Common sense reforms, realesults world www.retirementsecurityproject.org Advisory Board Bruce Bartlett Washington Times Columnist Michael Graetz The Retirement Security Project Justus S. Hotchkiss Professor of Law, Yale Law School is supported by Daniel Halperin Stanley S. Surrey Professor of Law, The Pew Charitable Trusts Harvard Law School in partnership with Nancy Killefer Director, McKinsey & Co. Georgetown University's Robert Rubin Director and Chairman of the Public Policy Institute and Executive Committee, Citigroup Inc. John Shoven the Brookings Institution. Charles R. Schwab Professor of Economics and Director, Stanford Institute for Economic Policy Research, Stanford University C. Eugene Steuerle Senior Fellow, The Urban Institute RSP-PB_Women_9 3/24/08 5:19 PM Page 3 Retirement Security for Women: Progress To Date and Policies for Tomorrow Leslie E. Papke, Lina Walker, and Michael Dworsky1 Introduction changes over time in the structure of The shift from pensions — the shift from defined benefit As the baby boomers approach to defined contribution plans — have defined benefit to retirement, hardly a day passes without differentially affected the ability of men reference to concerns — in media outlets, and women to prepare for retirement. defined contribution policy discussions, and research circles — Defined contribution (DC) plans tend to about whether households are saving have faster vesting schedules and they plans - have enough to finance adequate living also place less emphasis on long job standards in retirement.2 Most of this tenures than defined benefit (DB) plans — differentially affected discussion, however, focuses on the these attributes help women save given generation as a whole. -
Medical Marijuana the War on Drugs and the Drug Policy Reform Movement
UNIVERSITY OF CALIFORNIA SANTA CRUZ FROM THE FRONTLINES TO THE BOTTOM LINE: MEDICAL MARIJUANA THE WAR ON DRUGS AND THE DRUG POLICY REFORM MOVEMENT A dissertation submitted in partial satisfaction Of the requirements for the degree of DOCTOR OF PHILOSOPHY in SOCIOLOGY by Thomas R. Heddleston June 2012 The Dissertation of Thomas R. Heddleston is approved: ____________________________________ Professor Craig Reinarman, Chair ____________________________________ Professor Andrew Szasz ____________________________________ Professor Barbara Epstein ___________________________________ Tyrus Miller Vice Provost and Dean of Graduate Studies Copyright © by Thomas R. Heddleston 2012 TABLE OF CONTENTS Introduction 1 Chapter I: The History, Discourse, and Practice of Punitive Drug Prohibition 38 Chapter II: Three Branches Of Reform, The Drug Policy Reform Movement From 1964 To 2012 91 Chapter III: Sites of Social Movement Activity 149 Chapter IV: The Birth of Medical Marijuana In California 208 Chapter V: A Tale of 3 Cities Medical Marijuana 1997-2011 245 Chapter VI: From Movement to Industry 303 Conclusion 330 List of Supplementary Materials 339 References 340 iii LIST OF TABLES AND FIGURES Table 2.1: Major Organizations in the Drug Policy Reform Movement by Funding Source and Organizational Form 144 Table 3.1: Characteristics of Hemp Rallies Attended 158 Table 3.2: Drug Policy Organizations and the Internet 197 Figure 4.1: Proposition 215 Vote November 1996 241 Table 5.1: Political Opportunity Structures and Activist Tools 251 Table 5.2: Key Aspects of Political Opportunity Structures at 3 Levels of Government 263 Figure 5.1: Medical Cannabis Dispensaries by Region and State 283 iv ABSTRACT Thomas R. Heddleston From The Frontlines to the Bottom Line: Medical Marijuana the War On Drugs and the Drug Policy Reform Movement The medical marijuana movement began in the San Francisco Bay Area in the early 1990s in a climate of official repression.