This Tuesday, March 22, 2016, Apple will face off with the FBI in a court hearing over the locked iPhone seized after the San Bernardino terrorist attack. Privacy concerns took center stage in February when Apple challenged a court order compelling Apple to unlock the phone by creating software to bypass a security feature of the iOS 8 operating system. Apple’s CEO released a public letter harping on the importance of privacy and security and Apple sent their top attorney into a hearing before the House Judiciary Committee to discuss the danger of creating a backdoor into iPhones.
Benjamin Franklin’s assertion on taxes and death continues to ring true throughout the United States. There are only two certainties in life: you must pay taxes and you will eventually die. However, if you happen to be a resident of New Jersey, Governor Chris Christie (R) will tell you that there is one more certainty nestled into Franklin’s equation. In New Jersey, you will be taxed, you will die, and then there will be more taxes after your death.
There is perhaps no piece of enacted legislation that is shown greater contempt on a consistent basis by those tasked with its interpretation than is the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA or Superfund). 1 In almost any opinion that requires interpretation of CERCLA, it is highly probable that the judge will inject his or her own unique words of disdain for the frustratingly confusing statute.
“It is much more material that there be a rule to go by than what the rule is; that there may be a uniformity of proceeding in business not subject to the caprice of the Speaker or captiousness of the members.”1 It goes without saying that the rules that govern how our country elects a president each quadrennium are something that should be as clear as possible and accepted as binding by all. Otherwise, an incipient constitutional crisis is born.
The structure of a tax system is relevant to public health. Wage taxes are the predominant form of taxation in both Europe and the United States. Yet, high rates of wage taxation harm worker health, particularly when wage taxes are part of an overall regressive tax system.