The Experts below are selected from a list of 360 Experts worldwide ranked by ideXlab platform
Bryan T Camp - One of the best experts on this subject based on the ideXlab platform.
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a history of tax regulation prior to the Administrative Procedure act
Social Science Research Network, 2014Co-Authors: Bryan T CampAbstract:The relationship of the APA to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. § 7805(a) are interpretative regulations within the meaning of the APA. Scholars and courts alike complain that "tax exceptionalism" has no place in the application of the APA. This Article reviews the almost 150-year history of tax administration before enactment of the APA to show the origins and basis for Treasury's long-held view. The Article also argues the very concept of "tax exceptionalism" rests on an erroneous premise. Rather than assuming that the APA provisions carry uniform meaning as applied to all federal agencies, this article submits that the general terms of the APA must be informed by the pre-APA history of tax regulation.
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a history of tax regulation prior to the Administrative Procedure act
Duke Law Journal, 2014Co-Authors: Bryan T CampAbstract:The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. § 7805(a) are interpretative regulations within the meaning of the APA. This Article reviews the almost 150-year history of tax administration before the enactment of the APA to show the origins and basis for this long-held view. The Article also argues that the application of the general terms of the APA to tax administration must be informed by this pre–APA history of tax regulation.
Richard G Vanden Bergh - One of the best experts on this subject based on the ideXlab platform.
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the political economy of state level Administrative Procedure acts
The Journal of Law and Economics, 2004Co-Authors: Rui J P De Figueiredo, Richard G Vanden BerghAbstract:Abstract One of the most important developments in theories of American bureaucracy has been the claim that organizational Procedures that are enacted by public officials have a significant impact on the nature of both bureaucratic control and performance. This development has been accompanied, however, by limited empirical investigation. We address this gap by examining the conditions under which Administrative Procedure acts (APAs) are adopted by the states. In particular, we test five hypotheses derived from the literature as to when a state‐level APA (SLAPA) will be adopted. In general, two conditions increase the likelihood that a SLAPA will be adopted: (1) when Democratic legislative supermajorities face a Republican governor and (2) when Democratic control is perceived to be temporary. These results indicate that existing theories emphasizing agency and dynamic effects are empirically valid, albeit with an important qualification: there is a distinctive partisan bias in the usefulness of administra...
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the political economy of state level Administrative Procedure acts
Social Science Research Network, 2004Co-Authors: Rui J P De Figueiredo, Richard G Vanden BerghAbstract:One of the most important developments in theories of American bureaucracy has been the claim that organizational Procedures enacted by public officials have a significant impact on the nature of both bureaucratic control and performance. This development has been accompanied, however, by limited empirical investigation. We address this gap by examining the conditions under which Administrative Procedure Acts (APA) are adopted by the states. In particular, we test five hypotheses derived from the literature as to when a state-level APA (SLAPA) will be adopted. In general, two conditions increase the likelihood that a SLAPA will be adopted: first, when Democratic legislative supermajorities face a Republican governor; and second, when Democratic control is perceived to be temporary. These results indicate that existing theories emphasizing agency and dynamic effects are empirically valid, albeit with an important qualification: there is a distinctive partisan bias in the usefulness of Administrative Procedures for these purposes.
Tom Ginsburg - One of the best experts on this subject based on the ideXlab platform.
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Comparative Administrative Procedure: Evidence from Northeast Asia
Constitutional Political Economy, 2002Co-Authors: Tom GinsburgAbstract:This paper concerns a puzzle in comparative law. Why did Japan and Korea, two countries with nearly identical legal regimes governing Administrative Procedure, adopt radically different statutory schemes in the mid-1990s? This paper uses principal-agent theory to understand the divergence and to develop a general theory of comparative Administrative Procedure. Administrative proceduralization is likely to occur when alternative mechanisms of controlling bureaucratic agents become more costly. When politicians have shorter time horizons, they have a greater incentive to adopt more extensive Administrative Procedures regimes.
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comparative Administrative Procedure evidence from northeast asia
Social Science Research Network, 2000Co-Authors: Tom GinsburgAbstract:Political principals rely on a variety of mechanisms to discipline and monitor bureaucratic agents. Administrative Procedures regimes are one such mechanism. Administrative Procedures decentralize the monitoring function to the public and the discipline function to courts. This paper develops a typology of monitoring mechanisms and hypothesizes that movement toward stronger Administrative Procedures regimes will result from shifts in the cost structures of alternative mechanisms. The paper then tests the theory by examining recent Administrative Procedures reforms in Japan and Korea. Evidence from these two cases supports the theory.
Rui J P De Figueiredo - One of the best experts on this subject based on the ideXlab platform.
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the political economy of state level Administrative Procedure acts
The Journal of Law and Economics, 2004Co-Authors: Rui J P De Figueiredo, Richard G Vanden BerghAbstract:Abstract One of the most important developments in theories of American bureaucracy has been the claim that organizational Procedures that are enacted by public officials have a significant impact on the nature of both bureaucratic control and performance. This development has been accompanied, however, by limited empirical investigation. We address this gap by examining the conditions under which Administrative Procedure acts (APAs) are adopted by the states. In particular, we test five hypotheses derived from the literature as to when a state‐level APA (SLAPA) will be adopted. In general, two conditions increase the likelihood that a SLAPA will be adopted: (1) when Democratic legislative supermajorities face a Republican governor and (2) when Democratic control is perceived to be temporary. These results indicate that existing theories emphasizing agency and dynamic effects are empirically valid, albeit with an important qualification: there is a distinctive partisan bias in the usefulness of administra...
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the political economy of state level Administrative Procedure acts
Social Science Research Network, 2004Co-Authors: Rui J P De Figueiredo, Richard G Vanden BerghAbstract:One of the most important developments in theories of American bureaucracy has been the claim that organizational Procedures enacted by public officials have a significant impact on the nature of both bureaucratic control and performance. This development has been accompanied, however, by limited empirical investigation. We address this gap by examining the conditions under which Administrative Procedure Acts (APA) are adopted by the states. In particular, we test five hypotheses derived from the literature as to when a state-level APA (SLAPA) will be adopted. In general, two conditions increase the likelihood that a SLAPA will be adopted: first, when Democratic legislative supermajorities face a Republican governor; and second, when Democratic control is perceived to be temporary. These results indicate that existing theories emphasizing agency and dynamic effects are empirically valid, albeit with an important qualification: there is a distinctive partisan bias in the usefulness of Administrative Procedures for these purposes.
Kristin E Hickman - One of the best experts on this subject based on the ideXlab platform.
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brief of amicus curiae kristin e hickman in support of petitioners cic services llc v internal revenue service et al no 19 930 u s supreme court
2020Co-Authors: Kristin E HickmanAbstract:This amicus brief was filed before the United States Supreme Court in CIC Services, LLC v. Internal Revenue Service, No. 19-930, supporting the petitioners on the merits. The issue in the case is whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of Administrative Procedure Act challenges against Treasury and IRS rules and regulations -- specifically in this case, IRS Notice 2016-66. Building on previous scholarship, the brief argues that statutory text, history, and purpose support a narrow interpretation of the Anti-Injunction Act that harmonizes with the Administrative Procedure Act and allows pre-enforcement judicial review.
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brief of amicus curiae professor kristin e hickman in support of petitioners cic services llc v internal revenue service u s sup ct petition stage
2020Co-Authors: Kristin E HickmanAbstract:This amicus brief was filed before the United States Supreme Court, supporting the petition for certiorari in CIC Services, LLC v. Internal Revenue Service, No. 19-930. The issue in the case is whether the Anti-Injunction Act, 26 U.S.C. s. 7421(a), precludes pre-enforcement judicial review of Administrative Procedure Act challenges against Treasury and IRS rules and regulations -- specifically in this case, IRS Notice 2016-66. The brief summarizes and expands upon issues raised and arguments made in some of my previous scholarship.
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a problem of remedy responding to treasury s lack of compliance with Administrative Procedure act rulemaking requirements
The George Washington Law Review, 2008Co-Authors: Kristin E HickmanAbstract:In earlier work, I found that more than 40% of Treasury regulations studied are susceptible to legal challenge for their failure to satisfy Administrative Procedure Act rulemaking requirements. Given this finding, why is it that taxpayers rarely raise such claims? The article explores this question and focuses particularly on statutory and doctrinal limitations on pre-enforcement judicial review in the tax context and their role in further limiting post-enforcement challenges. Although the article proposes ways in which the courts could relax the limitations on pre-enforcement judicial review in tax cases, the article also acknowledges that the courts are unlikely to change course and that congressional action may be necessary.
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coloring outside the lines examining treasury s lack of compliance with Administrative Procedure act rulemaking requirements
Notre Dame Law Review, 2007Co-Authors: Kristin E HickmanAbstract:The Treasury Department and the Internal Revenue Service have a strange relationship with Administrative Procedure Act notice-and-comment rulemaking Procedures. Treasury acknowledges the general applicability of APA procedural requirements when it promulgates regulations interpreting the Internal Revenue Code. Treasury also maintains that most Treasury regulations are exempt from the APA's public notice and comment requirements. Nevertheless, Treasury purports to utilize those same Procedures anyway in promulgating most Treasury regulations. This Article documents a study of 232 separate Treasury regulation projects for which Treasury published Treasury Decisions and notices of proposed rulemaking in the Federal Register between January 1, 2003, and December 31, 2005. In connection with this study, this Article compares Treasury's actual practices and exemption claims with current doctrinal trends in courts evaluating compliance with APA requirements across Administrative agencies. The Article documents the study's finding that, in 40.9% of the projects studied, Treasury failed to follow APA notice and comment requirements. The Article also concludes that, as interpreted by the courts, established exceptions from those requirements generally do not apply to excuse this noncompliance. Consequently, among other implications, many Treasury regulations, including some of Treasury's most complex and controversial rulemaking efforts, are susceptible to legal challenge for failure to adhere to APA rulemaking requirements.