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Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

, please contact , USA Follow this and additional works at: https://scholarship.law.unc.edu/nclr Part of the Law Commons Recommended Citation David Gamage & John R. Brooks, Tax Now or Tax Never: Political ... —political optionality. If there is a many-year or longer gap between when either income is earned or wealth is * © 2022 David Gamage & John R. Brooks. ** David Gamage, Professor of Law, Indiana University

Who Needs the State? We Do (Maybe)

exists principally in the breach. Indeed, the State operates within a settled political economic context that grants families “negative liberty” but denies households the positive right to assistance in ... institutions and mutual aid entities to assesses their comparative strengths and weaknesses in the context of a neoliberal political economy. It does so in the context of pandemic-related support. It concludes

Adversarial Election Administration

accountability, and secure election outcomes voters can trust. THE HISTORY OF PARTISAN ELECTION ADMINISTRATION IN THE UNITED STATES .......................................................... 1081 A. Political ... Parties and Democratic Theory............................... 1081 B. Political Parties and Early U.S. Elections ............................1083 C. Progressive Era Reform: States Take Over

Education as Childcare

exacted from poor black families for public assistance demonstrates the need for fundamental change in our philosophy of care”). A. The “Republican Mother” From the nation’s founding, men and women ... occupied separate spheres: women occupied the private, domestic sphere of the familial home, while men existed in the public, political sphere.84 But women nonetheless were expected to serve the public good

The Political Grammar of Early Constitutional Law

document that inspiredpoliticaldebate and the culture out of which our notions and understandings of constitutionalism grew. Professor Powell asserts that the "creation of a shared political and legal ... language" is perhaps one of the greatest achievements offounding-era Americans. Because deep political disagreement existed at the time, ProfessorPowell suggests that when we look to the founding

Conceptualizing an Anti-Mother Juvenile Delinquency Court

programs individualize an experience shared by over thirty million Americans,149 stigmatizing the result of political and economic inequality. These programs, moreover, rest on empirically unsupportable ... narratives about the “deserving” versus the “undeserving” poor.150 Policymakers may also invoke racialized tropes to buttress political support for punitive and harsh social welfare policy. Over thirty years

The Political Economy of Board Independence

accounting scandals). See generally STUART BANNER, ANGLO-AMERICAN SECURITIES REGULATION: CULTURAL AND POLITICAL ROOTS, 1690-1860 (1998) (tracing the cyclical nature of financial regulation through the ... eighteenth and nineteenth centuries). 26. See, e.g., John C. Coffee, Jr., The Political Economy of Dodd-Frank: Why FinancialReform Tends to Be Frustratedand Systemic Risk Perpetuated,97 CORNELL L. REV. 1019

Free-Market Family Policy and the New Parental Rights Laws

pandemic and produced demonstrable and significant benefits for children’s well-being. In contrast, recent parental rights measures are motivated by a convergence of interests among political elites seeking ... Article suggests, are motivated less by responding to real needs of children than by the confluence of interests among libertarian elites seeking to siphon political pressure away from adopting family

Supporting Families in a Post-Dobbs World: Politics and the Winner-Take-All Economy

money to produce desired results.30 Political science evidence indicates that the developments we describe above—the combination of restricting reproductive rights and the underfunding of early childhood ... antipoverty laws of the 1960s,38 the gap in the racial income and wealth was starting to decrease.39 NORTH CAROLINA LAW REVIEW The economic, political, and legal system that broadened access to the economic

The Philosophy of Physical Education and Sport from Ancient Times to the Enlightenment

As an academic discipline, the philosophy of sport has been in existence for a relatively short period. Although the philosophy of sport as an academic endeavour is relatively young, the

Back to the Bargaining Table: The Joy Silk Doctrine's Potential To Revive Union Organization

social and economic philosophy of the incumbent administration.”195 Although there are no rules governing the political leanings of NLRB members, Democratic appointees are generally perceived as partial to ... create more problems than it solves. Regardless of the current NLRB’s political leanings, agency leaders and labor experts recognize these critiques are not unfounded.216 Despite its shortcomings, the

Thomas Ruffin: Of Moral Philosophy and Monuments

Moral Philosophy and Monuments" returns to Judge Thomas Ruffin's opinions, particularly on slavery, to excavate his jurisprudence and to try to assess what Ruffin's legacy means for us today. It begins ... the "nature of things." His judicial opinions-the monuments he left to us-illustratea world of proslavery moral philosophy. That thoughtseparatedhumanity from law and then decided cases based on

Freedom of Speech and Equality of Political Opportunity: The Constitutionality of the Federal Election Campaign Act of 1971

, which President Nixon vetoed. H. ALEXANDER, MONEY IN POLITICS 267 (1972). 81n 1953, the Senate Subcommittee on Privileges and Elections proposed to raise political committee expenditure limitations from

Inseparable Uses

POLITICAL PHILOSOPHY 90 (2009). Ripstein also acknowledges that the “relation of property to setting and pursuing purposes underlies both its rationale and its structure.” Id. at 91. Of course, then, the ... , Data as a Democratic Medium: From Individual to Relational Data Governance 44–49 (Aug. 31, 2020) (unpublished manuscript) (on file with the North Carolina Law Review) (describing the political economy of

Narrative Capacity

of Narrative Analysis............................................1094 THE PHILOSOPHY OF CAPACITY .........................................1098 A. Situating Capacity Litigation in Philosophy ... .........................1098 1. Capacity Litigation in the Abstract...........................1099 2. The Philosophy of Narrative Personal Identity ......... 1101 3. The Philosophy of Cognitive Personhood................. 1104

The "Sole Shareholder

that may be otherwise overlooked or deprioritized.96 In light of the important role public records laws serve in society, many legal and political scholars have warned that the increasing privatization ... Passive Voice, supra note 17 , at 180-84 ( explaining that “the state's hand was not heavy,” but that there were “political ramifications” of state involvement, namely that the Stateappointed directors were

Religious Convictions

focus be on whether prospective jurors chose to use particular “terminology”—whether religiously oriented or not—that revealed “a child-rearing philosophy that’s inconsistent with our theory of the case ... stereotypes.”188 In some cases, prosecutors and defense attorneys expressed surprise about the information prospective jurors volunteered about their religious views in light of other political and social

Who's in Charge?: The Constitutional Confusion Challenging North Carolina's Public School System

political tug of war”11 over who is in charge of North Carolina’s public schools: the state NORTH CAROLINA LAW REVIEW board of education (“Board”) or the superintendent of public instruction ... who makes decisions, rather than what decisions should be made, affects every stage of the policymaking process, from the formation of ideas to their implementation.13 The danger that partisan political

The Effect of Choral Participation on Middle School Students’ Life Satisfaction

Chorus education, which is being practiced within the framework of music education’s branch of voice training, has significant impacts on an individual’s philosophy of life, self-confidence level and

Text and the City: George Grosz, Neue Jugend, and the Political Power of Popular Media

they also depicted the new artist as someone capable of withstanding or even mastering these shocks and transforming them into instruments of political action. Appearing as they did in the newspaper