作者：Fox, Jacqueline
作者单位：University of South Carolina System; University of South Carolina Columbia
作者：Jordao, Eduardo; Rose-Ackerman, Susan
作者单位：Getulio Vargas Foundation; Yale University
摘要：The legitimacy of modern states depends on the ability of democratic institutions to reflect citizens' preferences and values and on the state's abiliy to use technical expertise competently. Legitimacy has a threefold character based on rights, democratic responsiveness, and competence. We argue that courts can help reconcile these competing aspects of executive legitimacy. Our premise may seem implausible because courts are the archetypal counter-majoritarian institution, and judges typicall...
作者：Lu, Lynn D.
作者单位：City University of New York (CUNY) System
摘要：As the Supreme Court recently confirmed, regulation of behavior through the tax code is nothing new. Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566, 2596 (2012). From the individual mandate's shared responsibility payment to the income-tax deduction for charitable donations, tax provisions raise or lower the cost of particular conduct. In doing so, tax rules, like all administrative rules, reflect normative values and protect important public interests. Yet the need for swift and cert...
