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Articles 151 - 166 of 166
Full-Text Articles in Law
The Taxation Of Aquaculture In Canada: A Comparison With The Taxation Of Agriculture And Its Policy Implications, Faye Woodman
The Taxation Of Aquaculture In Canada: A Comparison With The Taxation Of Agriculture And Its Policy Implications, Faye Woodman
Articles, Book Chapters, & Popular Press
In Canada, at both the federal and the provincial government levels, the tax rules applicable to agricultural producers under the Income Tax Act and other taxing statutes often apply with relatively few modifications to the aquaculture sector. The agriculture rules differ in significant aspects from those applied to other taxpayers. They also tend to be more generous. Thus, the aquaculture sector operates under regimes of taxation in Canada that may be characterized as preferential, but may also have been developed with the needs and circumstances of agriculture, not aquaculture, in mind. This chapter will examine the rationales underlying the various …
Behavioral Genetics And Crime, In Context, Owen D. Jones
Behavioral Genetics And Crime, In Context, Owen D. Jones
Vanderbilt Law School Faculty Publications
This Article provides an introduction to some of the key issues at the intersection of behavioral genetics and crime.
It provides, among other things, an overview of the emerging points of consensus, scientifically, on what behavioral genetics can and cannot tell us about criminal behavior. It also discusses a variety of important implications (as well as complexities) of attempting to use insights of behavioral genetics in legal contexts.
Trade, Law And Product Complexity, Katharina Pistor, Daniel Berkowitz, Johannes Moenius
Trade, Law And Product Complexity, Katharina Pistor, Daniel Berkowitz, Johannes Moenius
Faculty Scholarship
How does the quality of national institutions that enforce the rule of law influence international trade? Anderson and Marcouiller argue that bad institutions located in the importer’s country deter international trade because they enable economic predators to steal and extort rents at the importer’s border. We complement this research and show how good institutions located in the exporter’s country enhance international trade, in particular, trade in complex products whose characteristics are difficult to fully specify in a contract. We argue that both exporter and importer institutions affect international as well as domestic transaction costs in complex and simple product markets. …
How And Understanding Of The Second Personal Standpoint Can Change Our Understanding Of The Law: Hart's Unpublished Response To Exclusive Legal Positivism, Robin B. Kar
ExpressO
This Article describes recent developments in moral philosophy on the “second personal standpoint,” and argues that they will have important ramifications for legal thought. Moral, legal and political thinkers have, for some time now, understood important distinctions between the first personal perspective (of deliberation) and the third personal perspective (of observation, cause and effect), and have plumbed these distinctions to great effect in their thought. This distinction is, in fact, implicit the law and economics movement’s “rational actor” model of decision, which currently dominates much legal academic thought. Recent developments in value theory due to philosopher Stephen Darwall suggest, however, …
How Law Affects Lending, Rainer F.H. Haselmann, Katharina Pistor, Vikrant Vig
How Law Affects Lending, Rainer F.H. Haselmann, Katharina Pistor, Vikrant Vig
Faculty Scholarship
The paper explores how legal change affects lending behavior of banks in twelve transition economies of Central and Eastern Europe. In contrast to previous studies, we use bank level rather than aggregate data, which allows us to control for country level heterogeneity and analyze the effect of legal change on different types of lenders. Using a differences-in-differences methodology to analyze the within country variation of changes in creditor rights protection, we find that the credit supplied by banks increases subsequent to legal change. Further, we show that collateral law matters more for credit market development than bankruptcy law. We also …
El Derecho En El Lejano Oriente, Fernando Villaseñor Rodríguez
El Derecho En El Lejano Oriente, Fernando Villaseñor Rodríguez
Fernando Villaseñor Rodríguez
Una brevísima introducción a los elementos más distintivos del Derecho Japonés desde una perspectiva histórica.
Using Architectural Constraints And Game Theory To Regulate International Cyberspace Behavior, Van N. Nguy
Using Architectural Constraints And Game Theory To Regulate International Cyberspace Behavior, Van N. Nguy
San Diego International Law Journal
The debate over whether cyberspace can or should be regulated is essentially dead. This is the conclusion being taught in law schools today. The battle between Judge Frank Easterbrook and Professor Lawrence Lessig over "laws" and "horses", infamous among cyberspace legal scholars, became irrelevant when geographically-based governments began regulating Internet related activities. However, debate over how the Internet should be regulated continues. One way of framing this debate is in terms of deciding how to regulate behavior in cyberspace. Professor Lessig postulated four kinds of constraints regulate behavior: (1) social norms, (2) markets, (3) law, and (4) architecture. This comment …
The Byrd Amendment Is Wto-Illegal: But We Must Kill The Byrd With The Right Stone, Jagdish N. Bhagwati, Petros C. Mavroidis
The Byrd Amendment Is Wto-Illegal: But We Must Kill The Byrd With The Right Stone, Jagdish N. Bhagwati, Petros C. Mavroidis
Faculty Scholarship
On 16 January 2003, the WTO Appellate Body issued its report on United States – Continued Dumping And Subsidy Offset Act Of 2000 (WTO Doc. WT/DS217 and 234/AB/R). In this report, the Appellate Body condemned the so-called US Byrd Amendment by finding that it was inconsistent with the US obligations under the WTO Agreements on Antidumping (AD) and Subsidies and Countervailing Measures (SCM).
It's A Question Of Market Access, Kyle W. Bagwell, Robert W. Staiger, Petros C. Mavroidis
It's A Question Of Market Access, Kyle W. Bagwell, Robert W. Staiger, Petros C. Mavroidis
Faculty Scholarship
In this paper, we argue that market access issues associated with the question of the optimal mandate of the World Trade Organization should be separated from nonmarket access issues. We identify race-to-the-bottom and regulatory-chill concerns as market access issues and suggest that the WTIO should address these concerns. We then describe ways that WTO principles and procedures might be augmented to do so. As for nonmarket access issues, we argue that as a general matter these are best handled outside the WTO, and that, while implicit links might be encouraged, explicit links between the WTO and other labor and environmental …
Endowment Effects Within Corporate Agency Relationships, Jennifer H. Arlen, Matthew L. Spitzer, Eric L. Talley
Endowment Effects Within Corporate Agency Relationships, Jennifer H. Arlen, Matthew L. Spitzer, Eric L. Talley
Faculty Scholarship
Behavioral economics is an increasingly prominent field within corporate law scholarship. A particularly noteworthy behavioral bias is the "endowment effect" – the observed differential between an individual's willingness to pay to obtain an entitlement and her willingness to accept to part with one. Should endowment effects pervade corporate contexts, they would significantly complicate much common wisdom within business law, such as the presumed optimality of ex ante agreements. Existing research, however, does not adequately address the extent to which people manifest endowment effects within agency relationships. This article presents an experimental test for endowment effects for subjects situated in an …
Tortious Interference And The Law Of Contract: The Case For Specific Performance Revisited, Deepa Varadarajan
Tortious Interference And The Law Of Contract: The Case For Specific Performance Revisited, Deepa Varadarajan
Faculty Publications
What is the role of contract law in remedying breach? The question of the appropriate legal remedy, specific performance versus money damages, has provided adequate fodder for three decades of debate in the law and economics discourse. In the legal discipline at large, the topic has spurred centuries of debate, as illustrated by Oliver Wendell Holmes's famous line: “The only universal consequence of a legally binding promise is, that the law makes the promisor pay damages if the promised event does not come to pass.” Holmes's approach to contractual remedy would evolve during the latter half of the twentieth century …
Recovery For Economic Loss Following The Exxon Valdez Oil Spill, Victor P. Goldberg
Recovery For Economic Loss Following The Exxon Valdez Oil Spill, Victor P. Goldberg
Faculty Scholarship
The physical cleanup following one of the worst oil spills in history, that of the Exxon Valdez, is done. The legal cleanup, however, has barely begun. Over 100 law firms participating in over 200 suits in federal and state courts involving more than 30,000 claims are presently engaged in litigation. Fishermen, cannery workers, fishing lodges, tour boat operators, oil companies whose shipments were delayed, and even California motorists facing higher gasoline prices have filed claims against Exxon and its fellow defendants.
Most claimants face a formidable roadblock, the so-called Robins doctrine. Under Robins Dry Dock & Repair Co. v. Flint …
What's Art Got To Do With It?, Wendy J. Gordon
What's Art Got To Do With It?, Wendy J. Gordon
Scholarship Chronologically
I would like to thank the Cardozo LR for their invitation to speak, and all those who have taken the time to discuss this issue w[ith] me in the recent past, including my commentator Marci Hamilton. I also thank the audience for its attendance and attention, and I look forward to the criticisms/reactions from all of you and from Prof Hamilton.
Recovery For Pure Economic Loss In Tort: Another Look At Robins Dry Dock V. Flint, Victor P. Goldberg
Recovery For Pure Economic Loss In Tort: Another Look At Robins Dry Dock V. Flint, Victor P. Goldberg
Faculty Scholarship
In Robins Dry Dock and Repair Co. v. Flint, the Supreme Court laid down the general proposition that claims for pure economic loss are not recoverable in tort. Although courts have sometimes ignored or distinguished Robins, its holding is still a central feature of tort law. In a recent en bane decision regarding claims by those injured by a chemical spill in the Mississippi River, the Fifth Circuit engaged in an extensive debate over the continued vitality of Robins and concluded (despite five dissenters) that it remained good law.
The Robins rule is overbroad, lumping together a number of …
The Duty To Disclose And The Prisoner's Dilemma: Laidlaw V. Organ, Robert L. Birmingham
The Duty To Disclose And The Prisoner's Dilemma: Laidlaw V. Organ, Robert L. Birmingham
William & Mary Law Review
No abstract provided.
Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde
Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde
Faculty Scholarship
In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.
The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …