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Temple

Earlier today, I blogged the story of my former law professor’s expulsion from the GOP in Delaware. I followed up via email with Professor Ting, who graciously agreed to answer a series of questions about the fiasco – and his quick views on the candidates and tax reform – despite the fact that he’s currently on vacation!

Thanks to Professor Ting for telling his side of the story – and on such short notice. Here are the unedited answers to my questions:

1, According to the Journal, Sahm said that he told you that you should show discretion in public, through things like political donations, and “as a prominent Republican you should think of our party’s interests and put them above personal interests.” Do you feel that you were indiscreet or disloyal?


I feel that as a private citizen, I ought to be able to contribute money to any candidate I want, and attend any public meetings I want, notwithstanding my membership in and past service to one political party. But for the easy internet access to everyone’s political contributions I wouldn’t have this problem. What I was told could have come from the mouth of a Communist Party political commisar.

2, You’ve been a loyal Republican for such a long time, even while teaching at a predominately liberal school. Has this experience soured your view of the Republican party?


No one party has a monopoly on good ideas or political wisdom. The pendulum swings back and forth. Reagan was elected because the Democrats overplayed their hand. Now it looks like Obama will win because the Republicans did a bad job both in Iraq and at home. My suspicion is that if the Democrats win everything they will overplay their hand again, and the Republicans will be given another chance.

3, Do you regret that this happened – or that it was made public?


No. But I regret that the story came out while I was on vacation. This was something that happened back in April.

4, How did you come to be the advisor for Giuliani (which, by the way, is very cool)?


He looked like the Republican front-runner and was someone I could comfortably support. Much of the party leadership was on-board, and I signed up, too. The campaign then asked me to join one of their advisory committees, on immigration policy, and I of course welcomed the chance to try to help shape a candidate’s immigration policy.

5, What are your thoughts on the other Republican candidates who participated in the primary? Would your support for Obama be swayed if McCain chose a VP candidate like Giuliani? Are their any specific candidates for the VP office that you would endorse?


As a knee-jerk Republican, I probably could have fallen in line behind anyone other than McCain, even though I found Obama very appealing because of his opposition to the Iraq war. McCain is too old, doesn’t have the temperment to be President, having excoriated his fellow Republicans who had the temerity to disagree with him on immigration policy, and is a pandering flip-flopper. I don’t think anyone is really swayed by any presidential candidate’s choice for VP.

6, Can you comment briefly on both proposed tax plans – including whether or not you believe that either would actually pass in Congress? Along those lines, the Journal reported that you were not a fan of Obama’s tax plan – can you be more specific?


Like most Republicans I’m not a fan of tax increases for anyone. I’ve no doubt that too much government money is wasted through inefficiency and outright theft. Republicans however have overplayed the de-regulation concept. So now people want more from their government, and that’s going to require either more revenue or reduced spending elsewhere. Obama really is a bi-partisan compromiser, and is smart enough to understand and provide leadership on tax issues among others.

7, Clearly you don’t have a crystal ball, but with respect to tax reform, where do you think the candidates should be focusing their efforts?


Most serious students of tax policy agree on the broad outlines of reform: broader base, lower rates, simplification. I’m glad to see Obama embrace the notion of government-prepared tax returns based on all the information it collects anyway, which would reduce the expenditures now wasted on tax compliance and return preparation for most individual tax payers. I think it’s pretty clear which candidate is most likely to understand and embrace the challenge of tax reform.

Thanks again to Professor Ting for his thoughts. I’d love to hear comments from my readers!

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The Shill of the Game

October 14, 2007 · 0 comments

ohio-state.jpg

No, that’s not a typo. These days, it seems, it is all about the dollars. Even in college sports – or maybe especially in college sports.

The headline on this week’s Philadelphia Inquirer, Sunday Edition, blared “Raising Funds – and eyebrows” – the story about the push to raise money for colleges through athletics made the front page. It seems especially fitting to run the story during football season (and maybe just a little self-serving that it focused on Temple and Penn State Universities less than a week before the well-known Nittany Lions pick on the Owls in Philadelphia) but it’s hardly news. The role of the dollar in college sports has been under fire for more than a year now, from the IRS inquiry into whether the tax-exempt status of colleges should remain considering the “empires” that have been built on the backs of taxpayers to the controversial salaries paid to coaches to Congress’ debate about the role of sports in secondary educationincluding basketball. What has come out of this debate is largely nothing – a lot of drama on both sides about the value (or not) of sports programs at colleges and universities. While there should be pressure to answer this debate in a very public way, there isn’t. Perhaps it’s impolitic to do it with football play-offs looming in the distance – too many OSU fans in Congress (yes, that’s OSU pictured above)? And then there’s basketball… And then, baseball. It’s just so darned inconvenient. Only Senator Charles Grassley (R-IA) has dared bring it up again recently; he promised last month to take another look at whether tax-exempt status was appropriate – but then, who are we kidding? He went to the University of Northern Iowa.

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Abreu Gets an Award

October 2, 2007 · 0 comments

Alice Abreu, one of my favorite law school professors, is the well-deserved recipient of the 2007 Lindback Award for Distinguished Teaching at Temple University. Abreu teaches taxation, corporate taxation, international tax, and tax policy (if you’re at Temple, take this class!), among other courses.

Of course, we Temple alums aren’t the only ones lucky enough to have Abreu as a professor. In spring 2004, Abreu was the William K. Jacobs, Jr. Visiting Professor of Law at the Harvard Law School. She has also taught corporate tax at Yale; she taught as a visiting professor at University of Pennsylvania in fall 1998; and she was the Howard H. Rolapp Distinguished Visiting Scholar at the University of Utah in 1999.

Abreu has served as chair of the tax section of the Association of American Law Schools, is a fellow of the American College of Tax Counsel, and a member of the American Law Institute. Abreu is also the supervising editor of the ABA tax section’s NewsQuarterly.

And some day this year, I will rope her into participating in my Getting to Know You Tuesday feature…

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