Richard J. Wood (Capital) presents Pious Politics: Political Speech Funded Through § 501(c)(3) Organizations Examined Under Tax Fairness Principles, 38 Ariz. St. L.J. ___ (2007), at Capital today as part of its Faculty Lecture Series:
The analytical structure of this article is based on Richard J. Wood, Supreme Court Jurisprudence of Tax Fairness, 36 Seton Hall Law Review 421 (2006):
- Substantive horizontal equity based on taxpayers’ income, wealth or consumption
- Systemic horizontal equity based on consistent, regular, and certain treatment of similarly situated taxpayers
