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Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen
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 …
An Empirical Case Study Of Informal Alternative Dispute Resolution, Ronald J. Bacigal
An Empirical Case Study Of Informal Alternative Dispute Resolution, Ronald J. Bacigal
Law Faculty Publications
The following Article is taken from that portion of Merhige's biography that addresses the Westinghouse uranium case of the 1970s, perhaps the first of the major "complex cases" to attract national attention. This case study provides an opportunity to examine a judicial decision making process involving four years of litigation, international discovery proceedings, judicial administrative guidelines, diverse national precepts of economics and politics, the interplay between the free market and multinational cartels and embargoes, and lastly, the personality of the trial judge. Shunning any pretense of passivity, Merhige initiated proceedings in the Westinghouse case by ignoring administrative protocol in order …