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Posts by Philip Hackney

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Philip Hackney on Arts Tax Policy | Ipse Dixit

I just posted Ipse Dixit #832, featuring @eotaxprof.bsky.social discussing his draft article "Arts Tax Policy: Democracy or Plutocracy?" I always enjoy talking to him about charity law! shows.acast.com/ipse-dixit/e...

5 days ago 3 1 0 1

Had a great convo with @brianlfrye.bsky.social about my newly posted draft article Arts Tax Policy. Give it a listen. Let me know what you think.

4 days ago 1 1 0 0
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Donald Trump's Plan To Steal Or Destroy Everything We should assume it's underway, starting with the Epstein files.

Legal eagles noticed, and there’s been SOME mainstream coverage. But overall the political class has underreacted to this month’s OLC opinion, ordered up by Trump or on his behalf, declaring the Presidential Records Act unconstitutional. Things are likely being stolen and/or destroyed *right now*.

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Screenshot of a tweet by Rep. Ted Lieu stating that U.S. military law prohibits war crimes, including strikes on civilian infrastructure that cause disproportionate harm. The tweet warns that service members must disobey illegal orders and could face prosecution by a future administration if they commit war crimes.

Screenshot of a tweet by Rep. Ted Lieu stating that U.S. military law prohibits war crimes, including strikes on civilian infrastructure that cause disproportionate harm. The tweet warns that service members must disobey illegal orders and could face prosecution by a future administration if they commit war crimes.

Rep. Ted Lieu isn't backing down.

1 week ago 16816 4911 503 243

I had not as I tend to have such a small budget for travel, but would love to if I could make that work. I presented it at Baruch College about a month ago to their arts management/nonprofit program and got great feedback. Love presenting to that audience!

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Though art can serve genuine democratic purposes by developing the reflective and communicative capacities citizens need for self-governance, that case requires art policy to be determined through inclusive democratic deliberation rather than wealthy donor preferences. 7/x

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Arts Tax Policy: Democracy or Plutocracy? <span>The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35

New paper forthcoming in Loyola Los Angeles Law Review. Still in draft so appreciate comments.

Arts Tax Policy: Democracy or Plutocracy?
papers.ssrn.com/sol3/papers....

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Abstract: The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35 billion on art through the charitable contribution deduction. 1/x

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Judged against the standard of democratic perfectionism, the current structure substitutes plutocracy for democracy in a domain where democratic deliberation is what political justice requires. 8/8 Comments appreciated!!

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Though art can serve genuine democratic purposes by developing the reflective and communicative capacities citizens need for self-governance, that case requires art policy to be determined through inclusive democratic deliberation rather than wealthy donor preferences. 7/x

2 weeks ago 2 2 1 0
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Underlying both failures is the neutrality principle of liberal democracy: the state should not privilege one form of the good life over another. This is a principle the tax literature has largely ignored. 6/x

2 weeks ago 2 1 1 0

The charitable tax subsidies fail because no theory justifies allowing wealthy interests the primary say in what art the country supports, and because the current design is unlikely to fix any market failure. 5/x

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Though tax scholars typically consider factors of efficiency or equity, neither resolves this question. We need a theory of political justice. 4/x

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Is there justification for Congress to provide charitable tax benefits including tax exemption to support arts-based nonprofit organizations this way? This Article finds no theory of justice supports this policy as currently designed. 3/x

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Over 90% of those deductions came from people earning more than $200,000, while 65% came from those earning more than $1,000,000. 2/x

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Abstract: The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35 billion on art through the charitable contribution deduction. 1/x

2 weeks ago 6 1 1 0

A country where Flag Officers are dismissed on the whim of a president or a secretary of Defense -- and where it's tolerated by those in a position to stop it -- is a country in decline

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Kid Rock has a hand in firing top army officials. WTF are we doing?!?!?

This is on you, GOP cowards

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Arts Tax Policy: Democracy or Plutocracy? <span>The United States National Endowment for the Arts' budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35

New paper forthcoming in Loyola Los Angeles Law Review. Still in draft so appreciate comments.

Arts Tax Policy: Democracy or Plutocracy?
papers.ssrn.com/sol3/papers....

2 weeks ago 4 2 0 1
NPR: Trump's VA killed a home loan program. Vets are now losing their homes because of it

NPR: Trump's VA killed a home loan program. Vets are now losing their homes because of it

Trump was warned this would happen. He did it anyway.

Now, over 10,000 Veterans lost their homes. 90,000 more are on track for foreclosure. On top of cutting jobs, slashing benefits and throwing our heroes into an unnecessary war.

The most anti-Veteran President in history.

2 weeks ago 1748 943 89 62
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Immigrants weren’t just filling existing jobs; they were helping create them. That’s Econ 101: jobs are not a fixed pie. More people means more customers, more demand, more businesses expanding, and yes, more hiring.

3 weeks ago 6898 2269 197 104
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Most honest reporting in the past few weeks.

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The money will be safe and wisely used under her sage guidance?

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As a retired airline Captain I flew into LGA and NY airspace hundreds of times. It is some of the world’s busiest airspace. To have only one ATC in the tower at LGA is criminal negligance. Not only is the airspace crowded and chaotic, so are the ground operations. Sean Duffy’s FAA owns this 100%

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GEN. MATTIS: “.. Iran right now, if we declared victory, they would now say they own the strait. .. You’d see a tax for every ship that goes through. .. We’re in a tough spot, ladies and gentlemen. .. I can’t identify a lot of options.”

@politico.com
www.politico.com/news/2026/03...

4 weeks ago 2686 943 244 108

The US government collected over $1 billion in immigration fees then refused to process the applications. No denials. No refunds. Just silence. This is the largest fee fraud in the history of the American immigration system. Here's what's happening. 🧵

4 weeks ago 8023 3895 82 246

It won't happen, but every headline tomorrow should emphasize that Trump is the one blocking a solution to the airport crisis. He owns the shutdown now.

4 weeks ago 1559 432 25 4
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The LaGuardia Crash Will Be Blamed on One Controller. That's Not the Whole Story. 3,000 controllers short. WWII-era radar still in use. And a lone controller managing two emergencies at midnight. This was preventable.

Two pilots dead at LaGuardia. A lone controller managing two simultaneous emergencies. The FAA is 3,000 controllers short. We will blame the human. We should fix the system.
open.substack.com/pub/adamkinz...

4 weeks ago 14816 4408 791 304

"I feel such deep rage that the wealthiest country in the world would inflict this totally needless misery on its poor, tiny neighbor. A billionaire president is taking these destitute people’s last means of eking out a living—and for what?"

4 weeks ago 310 126 4 4

again I point out how strange it is that high-level diplomatic negotiations of war and peace are being conducted by freelancers Steve Witkoff and Jared Kushner, both of whom have egregious conflicts of interest, and not the actual secretary of state

4 weeks ago 18514 5462 829 236
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