TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, December 30, 2004

Heen on Congress and the Financing of Private Choice

Mary Heen (Richmond) has published Congress, Public Values, and the Financing of Private Choice, 65 Ohio St. L.J. 853 (2004). Here is part of the abstract:

This Article examines the financing dimension of private choice, with a focus on Congress's taxing and spending decision-making processes. The Article begins with an overview of the financing and performance dimensions of privatization decisions, followed by an analysis of how taxation relates to both dimensions.... Congress coordinates its taxing and spending decisions through the budget process, collectively determining what will be financed and performed through government and what will be left to private choice. The courts generally defer to the tax and spending decisions made by Congress. Nevertheless, in the process of developing this highly deferential approach, the U.S. Supreme Court historically has drawn distinctions between taxes and other means of paying for or regulating the production of goods and services....Next, drawing from tax scholarship on tax expenditures, the Article develops the argument that general tax reduction and targeted tax incentives differ in their approach to financing.... The Article concludes with a discussion of accountability issues with regard to both financing and performance....

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