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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

Relation between initial formation and teacher action: the political challenge of physical education at the center of the debate

Education (PE) teachers. The results indicate that there is a certain political orphanhood related to the school and the PE, regarding the superficial understanding of the theme offered by the IF. And in ... understanding of republican precepts and the place of school in a republican society enables other propositions. Thus, to constitute this tradition, it is necessary to face the political challenge of the PSE in

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

Hierarchial Roots and Shoots or Opera Jehovae Magna! (PSALMS 111:2)

The philosophy of Linnaeus's classification, Systema Naturae, is briefly reviewed, as well as those of post-Linnaean systems of plant classification. Texts of current codes of nomenclature pertaining ... philosophy was changing, it did not result in much change, differences between classifications of De Candolle (1813 ), Bentham and Hooker (1862 -1883), etc., are clearly rooted in those of Jussieu. In 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

Yeke Caaji, the Mongol-Oyirod Great Code of 1640: Innovation in Eurasian State Formation

Mongolian. Historically it marked one of the last political strategies of two divisions of the Mongol Empire, established by Chinggis Khaan in 1206, to remain free of external political authority. The ... his dismissal of the Great Code as important in any meaningful way. One year later, in 2006, a group of papers in Imperial Statecraft explored political forms and governance techniques in Inner Asia

Yeke Caaji, the Mongol-Oyirod Great Code of 1640: Innovation in Eurasian State Formation

Mongolian. Historically it marked one of the last political strategies of two divisions of the Mongol Empire, established by Chinggis Khaan in 1206, to remain free of external political authority. The ... his dismissal of the Great Code as important in any meaningful way. One year later, in 2006, a group of papers in Imperial Statecraft explored political forms and governance techniques in Inner Asia

A Translation of the Nakulapitāsutta and its Commentaries

sophisticated system of cross-references wisely intertwined with a bulk of original elucidations.  This combination illustrates some prominent aspects of Pali Buddhist philosophy and provides a precious series of

Affliction without Affliction: A Translation of the Nakulapitāsutta and its Commentaries

sophisticated system of cross-references wisely intertwined with a bulk of original elucidations.  This combination illustrates some prominent aspects of Pali Buddhist philosophy and provides a precious series of

A Translation of the Nakulapitāsutta and its Commentaries

sophisticated system of cross-references wisely intertwined with a bulk of original elucidations.  This combination illustrates some prominent aspects of Pali Buddhist philosophy and provides a precious series of

Tarōbō by Rohan Koda: translated into English by Tsutomu Nagata

his generation, he did not study abroad or receive Westernized higher education. His works are based on East Asian aesthetics and Buddhist philosophy rather than the European literary trends that

An Updated Phylogenetic Classification of the Flowering Plants

information and the shift in my phylogenetic philosophy have caused significant changes in my interpretation of relationships and numbers and content of taxa. Also the ending "-anae ... must await the completion of my projected book on angiosperm phylogeny. Since my 1983 classification, a major change in my phyletic philosophy has been my decision to narrow my family- and ordinal-gap