Law Commons^™

Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen

Law Faculty Publications

In this Article, Professor Heen examines the new framework for performance-based management and oversight of federallyfunded programs, describes emerging efforts to incorporate tax expenditures into the performance review process, and places these developments into context by evaluating past experiences with tax expenditure reform. Professor Heen concludes that the new framework provides a promising executive branch mechanism for achieving a more coordinated review of functionally related government programs, whether funded or implemented through direct expenditures, tax expenditures, or regulatory programs. However, as past experience illustrates (including, for example, experience with employment subsidies such as the Work Opportunity Tax Credit and the …

Of Public Funds And Public Participation: Resolving The Issue Of Agency Authority To Reimburse Public Participants In Administrative Proceedings, Carl W. Tobias

Law Faculty Publications

A number of federal agencies have recently relied upon implied power to reimburse expenses incurred by public participants in administrative proceedings. When the United States Department of Agriculture (USDA) and the Food and Drug Administration (FDA) attempted to exercise this authority, their efforts were challenged by parties who, relying on a purportedly controlling decision of the Second Circuit, contended that participant funding was an impermissible exercise of administrative power. The USDA initiative was upheld in district court, but the FDA program was invalidated by a divided Fourth Circuit panel.

The dispute over agency reimbursement has not been confined to the …