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Full-Text Articles in Law
Independent Contractors In Law And In Fact: Evidence From U.S. Tax Returns, Eleanor Wilking
Independent Contractors In Law And In Fact: Evidence From U.S. Tax Returns, Eleanor Wilking
Northwestern University Law Review
Federal tax law divides workers into two categories depending on the degree of control exercised over them by the service purchaser (i.e., the firm): employees, who are subject to direct supervision; and independent contractors, who operate autonomously. Such worker classification determines the administration of income tax and what it subsidizes, as well as which nontax regulations pertain, such as workplace safety and antidiscrimination protections. The Internal Revenue Service and other federal agencies have codified common law agency doctrine into multifactor balancing tests used to legally distinguish employees from independent contractors. These tests have proved challenging to apply and costly to …
Big Data Affirmative Action, Peter N. Salib
Big Data Affirmative Action, Peter N. Salib
Northwestern University Law Review
As a vast and ever-growing body of social-scientific research shows, discrimination remains pervasive in the United States. In education, work, consumer markets, healthcare, criminal justice, and more, Black people fare worse than whites, women worse than men, and so on. Moreover, the evidence now convincingly demonstrates that this inequality is driven by discrimination. Yet solutions are scarce. The best empirical studies find that popular interventions—like diversity seminars and antibias trainings—have little or no effect. And more muscular solutions—like hiring quotas or school busing—are now regularly struck down as illegal. Indeed, in the last thirty years, the Supreme Court has invalidated …
The Supreme Court Gets The Ball Rolling: Ncaa V. Alston And Title Ix, Arianna Banks
The Supreme Court Gets The Ball Rolling: Ncaa V. Alston And Title Ix, Arianna Banks
Northwestern University Law Review
Student-athlete compensation has been a consistent topic of controversy over the past few years, as critics question the legitimacy of the NCAA’s notion of amateurism and proponents favor the status quo. The Supreme Court decision in NCAA v. Alston has only served to intensify the debate, opening the door to alternative compensation structures. Despite a unanimous ruling in favor of the athletes, the limited holding of the case has only produced further questions. In his scathing concurrence, Justice Kavanaugh raises one such question: how does a student-athlete compensation structure comply with Title IX? This Comment seeks to address that question …
The Dawn Of A New Era: Antitrust Law Vs. The Antiquated Ncaa Compensation Model Perpetuating Racial Injustice, Amanda L. Jones
The Dawn Of A New Era: Antitrust Law Vs. The Antiquated Ncaa Compensation Model Perpetuating Racial Injustice, Amanda L. Jones
Northwestern University Law Review
Two crises in 2020 fueled the fire underlying a debate that has been smoldering for years: whether student athletes should be compensated. The COVID-19 pandemic coincided with the Black Lives Matter movement and drew unprecedented attention to systemic racism permeating society, including college sports that rely disproportionately on Black men risking physical harm to support an entire industry. The Supreme Court’s decision in NCAA v. Alston opened the door for some athletic conferences to offer student athletes unlimited education-related benefits and called out the NCAA’s business model that relies on not paying student athletes under the justification of amateurism. Alston …