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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 …
North Carolina’S Superintendent Of Public Instruction: Defining A Constitutional Office, Andrew P. Owens
North Carolina’S Superintendent Of Public Instruction: Defining A Constitutional Office, Andrew P. Owens
Andrew P. Owens
In 2009 a superior court case determined the fate of the Governor’s initiative to streamline education leadership by promoting a State Board of Education member while greatly reducing the Superintendent of Public Instruction’s powers. The judge’s decision in favor of Superintendent Atkinson turned on “the inherent constitutional authority” of her office; yet no one really knows what authority is inherent to the office, where that authority derives, or how to go about analyzing the office’s constitutional role. In short: what does it mean to be the Superintendent of Public Instruction? This paper explains the origins and meaning of the Superintendent …