{"id":7284,"date":"2024-04-18T10:28:24","date_gmt":"2024-04-18T14:28:24","guid":{"rendered":"https:\/\/www2.law.temple.edu\/voices\/?p=7284"},"modified":"2024-04-18T16:27:52","modified_gmt":"2024-04-18T20:27:52","slug":"tax-policy-is-taking-over-spring-2024-fogel-lecture","status":"publish","type":"post","link":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/","title":{"rendered":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture"},"content":{"rendered":"<p style=\"text-align: left;\"><span data-contrast=\"none\">Getting to attend Temple Law\u2019s Fogel Lecture every year is one of my favorite parts about our tax program. Hosted by our Center for Tax Law and Public Policy, the Fogel Lecture is an opportunity for students to hear first-hand from leading tax policy-makers, tax administrators, and judges who are grappling with some of the most pressing tax issues of the day. For students like myself, it is also an opportunity for me to learn about tax law issues that are typically not directly addressed in our regular curriculum and are best taught by current practitioners. With the visit from Tom West, the icing on the cake was that the lecture was hosted by a Temple Law alum, and he shared how his Temple Law experience built the foundation for his awesome experience at Treasury.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">On February 21. 2024, Tom West (LAW \u201999), former Deputy Assistant Secretary at the Treasury Department\u2019s Office of Tax Policy, delivered this year\u2019s Fogel Lecture at Temple Law School, titled \u201cTax Regulators, Mount Up!: How Tax Policy Is Taking Over, For Better and Worse.\u201d Mr. West\u2019s presentation discussed how tax law transcends more than just the taxes themselves, in addition to how Treasury and the legislative and judiciary functions of government all implicate tax policy.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559739&quot;:400,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Before joining Treasury, Mr. West was a Principal at KPMG and Shareholder at Greenberg Traurig. Mr. West was also a Manager at both Ernst &amp; Young and PricewaterhouseCoopers<\/span><span data-contrast=\"none\">. In addition to his most recent role as a Deputy Assistant Secretary at Treasury, Mr. West has also served as Tax Legislative Counsel and Acting Assistant Secretary for Tax Policy. Below is a narrative summary of Mr. West\u2019s lecture.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335557856&quot;:16777215,&quot;335559739&quot;:400,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">It is no secret that tax law transcends more than just the taxes themselves. In the United States, there are tax benefits and consequences associated with significant life decisions like having children, owning a home, and getting married. Moreover, U.S. federal, state and local governments make their own decisions about whether to tax earned income, sugar consumption, menstrual products, gambling winnings, tobacco purchases and more for all sorts of different reasons. Regardless of the rationale behind these tax policies, there is no denying that at the end of the day, these laws influence behavior.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The legislative process of passing federal tax policy has relied on reconciliation in recent years. The 21st century\u2019s most significant tax policy reforms\u2014including the Tax Cuts &amp; Jobs Act (TCJA), the Affordable Care Act, and the American Rescue Plan\u2014have all been passed through this process. Reconciliation is, essentially, a way for Congress to enact legislation on taxes, spending, and the debt limit with only a simple majority in the Senate. Therefore, lawmakers can avoid the threat of a filibuster, which would require sixty votes in the Senate to overcome. <\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The consequence of the convenience of reconciliation is that Congress&#8217; most accessible method for addressing social and economic issues has been through tax incentives. Whether it has been inflation, environmental concerns, advanced chip manufacturing, or electric car consumption, Congress has utilized tax law to advocate for social change in these areas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Congress has also been active in delegating more authority to the Treasury and IRS through Treasury regulations. In recent years, the tax legislative process has produced statutes with more gaps. For more specific guidance, the Treasury has been tasked with drafting regulations to offer taxpayers clarity as to how to complete their complex transactions and prepare their returns year after year. For instance, it played a critical role in operationalizing the new Section 199A deduction and in addressing the rollout of the American Rescue Plan\u2019s Child Tax Credit expansion. The Treasury\u2019s guidance can be incredibly impactful as its decisions can determine when a family receives payments through policy like the Child Tax Credit.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Working at the Treasury or with federal, state, and local governments in general is a great way for early career law students or lawyers to get meaningful tax work experience. Across the Treasury regulations, new statutes through reconciliation, revenue rulings and more new guidance is constantly being discussed and drafted for taxpayers, and this allows for the work to be complex, innovative, and ever changing.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span data-contrast=\"auto\">This post was originally written for the Temple 10-Q, Temple Law School\u2019s business magazine. <\/span><a href=\"https:\/\/www2.law.temple.edu\/10q\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/\"><span data-contrast=\"none\">Read the post here.<\/span><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Getting to attend Temple Law\u2019s Fogel Lecture every year is one of my favorite parts about our tax program. Hosted by our Center for Tax Law and Public Policy, the Fogel Lecture is an opportunity for students to hear first-hand from leading tax policy-makers, tax administrators, and judges who are grappling with some of the most pressing tax issues of the day. For students like myself, it is also an opportunity for me to learn about tax law issues that are typically not directly addressed in our regular curriculum and are best taught by current practitioners. With the visit from Tom West, the icing on the cake was that the lecture was hosted by a Temple Law alum, and he shared how his Temple Law experience built the foundation for his awesome experience at Treasury.\u00a0\u00a0 &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\u00a0 On February 21. 2024, Tom West (LAW \u201999), former Deputy Assistant Secretary at the Treasury Department\u2019s Office of Tax Policy, delivered this year\u2019s Fogel Lecture at Temple Law School, titled \u201cTax Regulators, Mount Up!: How Tax Policy Is Taking &hellip;<\/p>\n","protected":false},"author":20,"featured_media":7285,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[90],"tags":[],"audience":[],"coauthors":[1060,1052],"class_list":["post-7284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-student-commentary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple<\/title>\r\n<meta name=\"description\" content=\"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple\" \/>\r\n<meta property=\"og:description\" content=\"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Voices at Temple\" \/>\r\n<meta property=\"article:published_time\" content=\"2024-04-18T14:28:24+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2024-04-18T20:27:52+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\r\n\t<meta property=\"og:image:height\" content=\"1709\" \/>\r\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\r\n<meta name=\"author\" content=\"Victor Ficarra (LAW \u201924), Nicole Regis\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Victor Ficarra (LAW \u201924), Nicole Regis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/\"},\"author\":{\"name\":\"Nicole Regis\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/#\\\/schema\\\/person\\\/40cdedd867c98fae0cb57440de866aa1\"},\"headline\":\"Tax Policy is Taking Over: Spring 2024 Fogel Lecture\",\"datePublished\":\"2024-04-18T14:28:24+00:00\",\"dateModified\":\"2024-04-18T20:27:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/\"},\"wordCount\":726,\"image\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/cms\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Tom_West_Fogel_Lecture-07-scaled.jpg\",\"articleSection\":[\"Student Commentary\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/\",\"url\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/\",\"name\":\"Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/cms\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Tom_West_Fogel_Lecture-07-scaled.jpg\",\"datePublished\":\"2024-04-18T14:28:24+00:00\",\"dateModified\":\"2024-04-18T20:27:52+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/#\\\/schema\\\/person\\\/40cdedd867c98fae0cb57440de866aa1\"},\"description\":\"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/cms\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Tom_West_Fogel_Lecture-07-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/cms\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Tom_West_Fogel_Lecture-07-scaled.jpg\",\"width\":2560,\"height\":1709},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/tax-policy-is-taking-over-spring-2024-fogel-lecture\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Policy is Taking Over: Spring 2024 Fogel Lecture\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/#website\",\"url\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/\",\"name\":\"Voices at Temple\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/#\\\/schema\\\/person\\\/40cdedd867c98fae0cb57440de866aa1\",\"name\":\"Nicole Regis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g933344a1555d061467bf04a72c1b5484\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g\",\"caption\":\"Nicole Regis\"},\"url\":\"https:\\\/\\\/www2.law.temple.edu\\\/voices\\\/author\\\/tug13741\\\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple","description":"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/","og_locale":"en_US","og_type":"article","og_title":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple","og_description":"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.","og_url":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/","og_site_name":"Voices at Temple","article_published_time":"2024-04-18T14:28:24+00:00","article_modified_time":"2024-04-18T20:27:52+00:00","og_image":[{"width":2560,"height":1709,"url":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","type":"image\/jpeg"}],"author":"Victor Ficarra (LAW \u201924), Nicole Regis","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Victor Ficarra (LAW \u201924), Nicole Regis","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#article","isPartOf":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/"},"author":{"name":"Nicole Regis","@id":"https:\/\/www2.law.temple.edu\/voices\/#\/schema\/person\/40cdedd867c98fae0cb57440de866aa1"},"headline":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture","datePublished":"2024-04-18T14:28:24+00:00","dateModified":"2024-04-18T20:27:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/"},"wordCount":726,"image":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#primaryimage"},"thumbnailUrl":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","articleSection":["Student Commentary"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/","url":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/","name":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture - Voices at Temple","isPartOf":{"@id":"https:\/\/www2.law.temple.edu\/voices\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#primaryimage"},"image":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#primaryimage"},"thumbnailUrl":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","datePublished":"2024-04-18T14:28:24+00:00","dateModified":"2024-04-18T20:27:52+00:00","author":{"@id":"https:\/\/www2.law.temple.edu\/voices\/#\/schema\/person\/40cdedd867c98fae0cb57440de866aa1"},"description":"A student perspective of the 2024 Fogel Lecture, delivered by Deputy Assistant Secretary Tom West (LAW \u201999) on tax policy.","breadcrumb":{"@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#primaryimage","url":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","contentUrl":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","width":2560,"height":1709},{"@type":"BreadcrumbList","@id":"https:\/\/www2.law.temple.edu\/voices\/tax-policy-is-taking-over-spring-2024-fogel-lecture\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www2.law.temple.edu\/voices\/"},{"@type":"ListItem","position":2,"name":"Tax Policy is Taking Over: Spring 2024 Fogel Lecture"}]},{"@type":"WebSite","@id":"https:\/\/www2.law.temple.edu\/voices\/#website","url":"https:\/\/www2.law.temple.edu\/voices\/","name":"Voices at Temple","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www2.law.temple.edu\/voices\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www2.law.temple.edu\/voices\/#\/schema\/person\/40cdedd867c98fae0cb57440de866aa1","name":"Nicole Regis","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g933344a1555d061467bf04a72c1b5484","url":"https:\/\/secure.gravatar.com\/avatar\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a704cd7da01b46fedfebff14050ad68ae3d0d990fc0f126c3939cf591b986bb2?s=96&d=mm&r=g","caption":"Nicole Regis"},"url":"https:\/\/www2.law.temple.edu\/voices\/author\/tug13741\/"}]}},"jetpack_featured_media_url":"https:\/\/www2.law.temple.edu\/voices\/cms\/wp-content\/uploads\/2024\/04\/Tom_West_Fogel_Lecture-07-scaled.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/posts\/7284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/comments?post=7284"}],"version-history":[{"count":4,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/posts\/7284\/revisions"}],"predecessor-version":[{"id":7290,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/posts\/7284\/revisions\/7290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/media\/7285"}],"wp:attachment":[{"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/media?parent=7284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/categories?post=7284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/tags?post=7284"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/audience?post=7284"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www2.law.temple.edu\/voices\/wp-json\/wp\/v2\/coauthors?post=7284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}