Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Administrative Law (1)
- Civil Rights and Discrimination (1)
- Comparative and Foreign Law (1)
- Constitutional Law (1)
- Critical lens (1)
-
- Critical tax scholarship (1)
- Critical tax theory (1)
- DOMA (1)
- Defense of marriage act (1)
- Demographic data (1)
- Directive 15 (1)
- Diversity expenditure budget (1)
- Economics (1)
- Efficiency (1)
- Equity (1)
- First Amendment (1)
- Free exercise (1)
- Fundamental tax reform (1)
- Gender mainstreaming (1)
- Gender sensitive budgeting (1)
- Impact assessment (1)
- Impact statement (1)
- International Law (1)
- Jurisprudence (1)
- Law and Society (1)
- Legislation (1)
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Mark Strasser
The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory signals with …
Critical Tax Policy: A Pathway To Reform?, Nancy J. Knauer
Critical Tax Policy: A Pathway To Reform?, Nancy J. Knauer
Nancy J. Knauer
The Global Recession of 2008 and ensuing austerity measures have renewed the urgency surrounding the call for fundamental tax reform. Before embarking on fundamental tax reform, this Article proposes adding a critical lens to existing US tax policy to ensure that any proposals for change are informed, transparent, and responsive to the needs (and abilities) of individual taxpayers. This Article makes the case for a specific method of inquiry – Critical Tax Policy – that is built on the articulation of difference rather than false assumptions of sameness. Critical Tax Policy incorporates the insights of a growing international tax equity …