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Articles 1 - 30 of 76
Full-Text Articles in Law
Table Of Contents & Masthead, Zachary R. Carstens
Table Of Contents & Masthead, Zachary R. Carstens
Pepperdine Law Review
No abstract provided.
Partnership Tax Provisions Of The Tcja As Illustrations Of Planning Simplification Versus Compliance Simplification Trade-Offs, Emily Cauble
Partnership Tax Provisions Of The Tcja As Illustrations Of Planning Simplification Versus Compliance Simplification Trade-Offs, Emily Cauble
Pepperdine Law Review
Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have already occurred exacerbate complexity faced by taxpayers at the stage in time when they are deciding how to act. Efforts to simplify reporting include, for instance, provisions that obviate the need to value assets prior to their sale or methods for determining tax consequences that reduce the number of computational steps used when determining tax liability. While such efforts may, to a degree, simplify tax compliance, they can also set traps for unwary taxpayers at the planning stage. Avoiding asset valuation or taking short-cuts when …
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Pepperdine Law Review
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Pepperdine Law Review
The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the BEPS …
May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis Taite
May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis Taite
Pepperdine Law Review
Have Americans become so desensitized to inequality that we have morphed into a state of dystopia, and vast inequalities have become normalized? Discussions of dystopia typically describe acts of oppression, tyranny, inequality, and an overall undesirable societal state. Dystopia analysis also requires a hard look at societal values to determine ways to avoid adverse outcomes that vast inequalities may produce. By identifying the undesirable outcome, there is an opportunity to avoid or reverse it by enacting laws to combat inequalities. The Hunger Games is a fictional tale of wealthy society members enjoying the rewards of high society while using the …
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
Pepperdine Law Review
Self-employed individuals who operate through a business entity can often dictate how much employment tax they pay, if any. That’s because the rules permit them to control whether their earnings count as labor income – which is subject to employment tax – or the returns on any capital invested in their business – which is not subject to the tax. The GILTI rules enacted as part of the 2017 Tax Act assume that capital investments generally earn a 10 percent annual rate of return. That same assumption can be used to allocate the earnings of a self-employed individual between the …
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Pepperdine Law Review
Although acknowledging that various provisions in the Tax Cuts and Jobs Act of 2017 appear responsive to normative arguments presented in tax literature, this article posits that, true to its core intent, the law aggressively advanced the persistent effort to shift the tax burden away from the nation’s wealthiest citizens to the great bulk of taxpayers of more modest financial means. Thus, those with political power successfully employed the tax law to protect, preserve, and enhance prevailing wealth and income inequality. With the election of President Joe Biden and the assumption of Democratic control in both chambers of Congress, however, …
Comparing Capital Income And Wealth Taxes, Ari Glogower
Comparing Capital Income And Wealth Taxes, Ari Glogower
Pepperdine Law Review
As part of the Pepperdine Law Review Symposium The Impact of the 2017 Tax Act on Income and Wealth Inequality: Lessons for 2020 and Beyond, this Essay compares two reform directions to rebuild the progressive tax system: an improved capital income tax—which would eliminate the benefit from deferring gains until a sale—or a wealth tax. The Essay first introduces the concept of a “rate-equivalent” wealth or capital income tax as a way to assess reform alternatives consistently and to identify the assumptions as to how the reforms would be structured. For any chosen capital income tax (or wealth tax) reform, …
Pepperdine Caruso School Of Law Legal Summaries, Jessica Linton
Pepperdine Caruso School Of Law Legal Summaries, Jessica Linton
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
Masthead & Table Of Contents, Zachary T. Remijas
Masthead & Table Of Contents, Zachary T. Remijas
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
A Burning Question: Sparking Federal Protection Of Inmate Firefighters Through California’S Conservation Camp Program, Zachary T. Remijas
A Burning Question: Sparking Federal Protection Of Inmate Firefighters Through California’S Conservation Camp Program, Zachary T. Remijas
Journal of the National Association of Administrative Law Judiciary
The mounting demand for inmate firefighters in response to increased disaster relief has made such individuals an indispensable resource to the State of California. As a result, state agencies in charge of administering inmate firefighters’ services must give renewed attention to expanding efforts to protect the inmates’ livelihood both before and after a participating inmate’s release. This Comment provides an overview of California inmates undertaking prison labor as volunteer firefighters under the Conservation Camp Program. The Comment further critiques the nonreciprocal approach taken towards inmate firefighting resources, while advocating for a more intentional rehabilitationist approach that implores the California Department …
Automation: Creative Destruction And The Race For Equilibrium, Dustin Rabi
Automation: Creative Destruction And The Race For Equilibrium, Dustin Rabi
Journal of the National Association of Administrative Law Judiciary
The inevitable transition to an automation-driven workforce, economy, and society is generating excitement in some and discomfort in others. Researchers have estimated that anywhere between 10—50% of today’s jobs are susceptible to automation. Furthermore, private firms are highly incentivized to adopt new technologies as a way to remain competitive in their respective markets. In anticipation of this potential economic paradigm shift, Congress requested the U.S. Government Accountability Office (GAO) to obtain more ascertainable data as to what is currently understood about how the adoption of advanced technologies will affect the U.S. workforce. Nine months after the report was published, on …
Due Process And Administrative Hearings In The Time Of Covid-19: Help, I Need Somebody!, Leslie Birnbaum
Due Process And Administrative Hearings In The Time Of Covid-19: Help, I Need Somebody!, Leslie Birnbaum
Journal of the National Association of Administrative Law Judiciary
The COVID-19 pandemic has caused the reinvention of the administrative hearing process in a virtual or hybrid setting. Since March 2020, administrative forums have experienced continuances, backlogs, and the digital divide. The purpose of this paper is to examine the effects of COVID-19 on procedural due process and administrative hearings, and to address some of the problems and unanswered questions about the new normal. Part I presents background information about the virus and a brief history of pandemics. Part II examines past and present case law, and the NAALJ and National Conference of Administrative Law Judges' national survey. Part III …
One-Shotters Or Have-Nots Should Come Out Ahead In The District Of Columbia’S Private Sector Workers’ Compensation System, But Do They?, Melissa Lin Jones
One-Shotters Or Have-Nots Should Come Out Ahead In The District Of Columbia’S Private Sector Workers’ Compensation System, But Do They?, Melissa Lin Jones
Journal of the National Association of Administrative Law Judiciary
In recognition of the humanitarian purpose of the District of Columbia Workers’ Compensation Act of 1979, D.C. Code as amended, §32-1501 et seq. and the legislative policy favoring awards even in arguable cases, a claimant is entitled to a presumption of compensability (“Presumption”) when applying for workers’ compensation benefits. By establishing a causal connection between the injured worker’s disability and a work-related event, the Presumption enables a claimant to establish entitlement to benefits more easily; however, an analysis of decisions issued by the Compensation Review Board from 2005 – 2019 reveals the Presumption frequently is misapplied. Moreover, contrary to Marc …
Why Proving A Work-Related, Psychological Injury Claim Stresses You Out, Melissa Lin Jones
Why Proving A Work-Related, Psychological Injury Claim Stresses You Out, Melissa Lin Jones
Journal of the National Association of Administrative Law Judiciary
In recognition of the humanitarian purpose of the District of Columbia Workers’ Compensation Act of 1979, D.C. Code as amended, §32-1501 et seq. and the legislative policy favoring awards even in arguable cases, a claimant is entitled to a presumption of compensability (“Presumption”) when applying for workers’ compensation benefits. By establishing a causal connection between the injured worker’s disability and a work-related event, the Presumption enables a claimant to establish entitlement to benefits more easily; however, misapplication of the Presumption makes it more difficult for claimants to prove work-related psychological injuries because they must satisfy additional requirements (including a credibility …
Table Of Contents & Masthead, Zachary R. Carstens
Table Of Contents & Masthead, Zachary R. Carstens
Pepperdine Law Review
No abstract provided.
Songwriters V. Spotify: Is Spotify The Problem Or A Symptom Of The Problem?, Mariana L. Orbay
Songwriters V. Spotify: Is Spotify The Problem Or A Symptom Of The Problem?, Mariana L. Orbay
Pepperdine Law Review
Today, streaming is the prevailing mode of music consumption. Yet, streaming services are struggling to turn a profit, as songwriters also face significant financial challenges in the streaming era. All the while, record labels are collecting the majority of streaming revenue and seeing record profits. The 2018 Music Modernization Act attempted to address songwriters’ and streaming services’ financial problems by altering the factors considered by the Copyright Royalty Board in determining the mechanical royalty rates owed by streaming platforms to songwriters. A proper application of this newly instated factor test necessitates considering both songwriters’ and streaming services’ business operations and …
Innovation Meets Regulation: Firrma’S Significance, The Treasury’S Dilemma, And The New Normal For Foreign Investment In The U.S. Venture Capital Ecosystem, Jonathan Aaron Horn
Innovation Meets Regulation: Firrma’S Significance, The Treasury’S Dilemma, And The New Normal For Foreign Investment In The U.S. Venture Capital Ecosystem, Jonathan Aaron Horn
Pepperdine Law Review
One of the most powerful entities in the federal government is the little-known Committee on Foreign Investment in the United States (CFIUS), which is responsible for reviewing foreign investment transactions with U.S. businesses for potential national security threats. Originally, CFIUS was only able to review foreign investments that resulted in control of the U.S. company at issue, but the Foreign Investment Risk Review Modernization Act (FIRRMA) has significantly enhanced CFIUS’s scope to include review of minority investments. This Comment explores FIRRMA’s impact on foreign investment into the U.S. venture capital (VC) ecosystem and evaluates the uncertainty created for startups and …
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
Pepperdine Law Review
Even those universities most firmly committed to returning to in-person instruction in fall semester 2020 recognized that for health reasons some exceptions would need to be made. The CDC had identified two groups—people age sixty-five and over and people with certain medical conditions—as persons "at increased risk of severe illness from COVID-19," and it had spelled out various special precautions they should take to avoid contracting the virus. Given the CDC's unique stature, universities very reasonably could have been expected to grant exceptions to faculty falling into either group, but that's not what many universities did. We argue that, properly …
Substantial Similarity’S Silent Death, Daryl Lim
Substantial Similarity’S Silent Death, Daryl Lim
Pepperdine Law Review
Copyright litigation involving hit songs like Robin Thicke’s “Blurred Lines,” Justin Bieber and Usher’s “Somebody to Love,” and Led Zeppelin’s “Stairway to Heaven” caused many in the music industry to vex over the line between homage and infringement. When are the two works too similar? To many courts and scholars, substantial similarity is “bizarre,” “ad hoc,” and “a virtual black hole in copyright jurisprudence.” Every creative work borrows some inspiration from other works, whether copyrighted or not. Judging when defendants appropriated too much is an inherently opaque and subjective enterprise, but unraveling its mysteries is critical for the flourishing of …
A Fresh Approach To What It Means To Be A Religious Refugee, Brienna Bagaric, Jennifer Svilar
A Fresh Approach To What It Means To Be A Religious Refugee, Brienna Bagaric, Jennifer Svilar
Pepperdine Law Review
The world is currently experiencing an unprecedented displaced persons crisis. There are more than 70 million people worldwide who have been forcibly displaced from their homeland and are in search of a new country in which to settle. There is no international appetite to absorb these people. There is only one legal pathway by which displaced people can claim an entitlement to settle in another country. This is pursuant to the Refugee Convention. More than 140 countries including the United States are signatories to this convention. The difficulty experienced by displaced people is now particularly acute so far as entry …
Avoiding The Question: The Court's Decision To Leave The Insanity Defense In State Hands In Kahler V. Kansas, Elissa Crowder
Avoiding The Question: The Court's Decision To Leave The Insanity Defense In State Hands In Kahler V. Kansas, Elissa Crowder
Pepperdine Law Review
This Note will further investigate how the Court reached the correct holding that Kansas's statute does not violate the Due Process Clause. Part II gives historical background of the evolution of the insanity defense and its varied application. Part III recounts Kahler's story and the procedural history leading up to this opinion. Part IV analyzes how the majority reached its conclusion and the counterarguments presented by the dissent. Part V concludes by acknowledging this case will add to state freedom in formulating insanity defenses, but that its actual impact is uncertain because the Court avoided answering whether states can eliminate …
‘Security For Costs’ Under The Icsid Regime: Does It Prevent ‘Arbitral Hit-And-Runs’ Or Does It Unduly Stifle Third-Party Funded Investors’ Due Process Rights?, Young Hye (Martina) Chun
‘Security For Costs’ Under The Icsid Regime: Does It Prevent ‘Arbitral Hit-And-Runs’ Or Does It Unduly Stifle Third-Party Funded Investors’ Due Process Rights?, Young Hye (Martina) Chun
Pepperdine Dispute Resolution Law Journal
This Article considers security for costs under the ICSID regime. Given that all security for costs have been ordered against third-party funded investors—with the latest decision, Unionmatex, in January 2020, this Article examines prior ICSID decisions to determine whether third-party funded investors are prejudiced when it comes to security for costs. It further addresses whether an applicant’s right to a costs award is a “protectable right” under Article 47 and concludes that it is not. Finding that “arbitral hit-and-run” is a hypothetical concern not based on empirical evidence and providing that ICSID’s new proposed rules to its Arbitration Rules will …
Contents And Masthead, Amy Jicha
Contents And Masthead, Amy Jicha
Pepperdine Dispute Resolution Law Journal
No abstract provided.
Private Juries Within The Arbitration Framework: A Third Path In Dispute Resolution, Lionel M. Schooler, Luke Gilman
Private Juries Within The Arbitration Framework: A Third Path In Dispute Resolution, Lionel M. Schooler, Luke Gilman
Pepperdine Dispute Resolution Law Journal
In the context of a global pandemic and a resulting backlog of jury trials in the United States court system, this article explores the potential for employing a private jury system within existing arbitration law to provide a third path for parties seeking an expedient resolution of disputes by juries when impediments exist to jury trial in court. After an introduction and background on the current state of the global SARS-CoV-2 pandemic and its effect on court backlogs, we outline the law applicable to private jury proceedings, including (a) whether an arbitral award predicated on a private jury determination is …
Who Bears The Cost Of An Emergency: Balancing Billing's Effects On Health Care Providers, And Solutions Through Alternative Dispute Resolution, Hayden Tavoda
Pepperdine Dispute Resolution Law Journal
Arbitration, as well as other forms of alternative dispute resolution, provide many benefits for all parties when a dispute arises, such as faster results and less expense and time than litigation, and the potential for more qualified finders of fact on a specific topic rather than a jury of peers. In the following case note, Part II will focus on the background of different types of health insurance carriers in the United States, the Knox-Keene Act, and the California Assembly Bill 1611.20 Part III will discuss more specifically the issues that stem from balance billing through explicit cases. Part IV …
Legal Lying?, Robert Angyal, Nicholas Saady
Legal Lying?, Robert Angyal, Nicholas Saady
Pepperdine Dispute Resolution Law Journal
Mediation has become very common in the USA and Australia—at least partly because of court-mandated mediation initiatives. Lawyers often represent clients at mediations, so the increased use of mediation makes it important to understand how both jurisdictions regulate lawyers’ advocacy on behalf of their clients during mediation. This article comparatively analyzes how professional standards regulate the truthfulness of lawyers’ advocacy during mediation in Australia and the United States. It focuses on uniform regulation in those jurisdictions. Part One will comparatively analyze the relevant regulations in Australia and the United States, and the types of obligations contained in those regulations—for example, …
Arbitration With Government, Jack I. Garvey
Arbitration With Government, Jack I. Garvey
Pepperdine Dispute Resolution Law Journal
Arbitration is today increasingly dominant in the affairs of government. As a principal means of alternative dispute resolution, the utility of arbitration has brought it far beyond the confines of private law. The expanding role of arbitration is now broadly evident in agreements with governments and governmental entities at state and federal levels, and in international agreements involving governments. The question this poses for the lawyer working for government, or private parties contractually bound to arbitrate with government, is whether the adoption of arbitration for disputes involving government constitutes a fundamental shift of dynamics requiring a strategic shift in perspective …
The Negotiation Tactics Of Nelson Mandela, Christian Parham
The Negotiation Tactics Of Nelson Mandela, Christian Parham
Global Tides
Nelson Mandela is known across the world for his extraordinary peacemaking skills. This paper examines the negotiation tactics Nelson Mandela used to bring unity to South Africa. It begins with examining his childhood and young adult years to highlight the development of his skills, and then provides a comprehensive review of the negotiations he participated in. It explores the effectiveness of each one and describes lessons that can be received. In so doing, it provides an evaluation of his tactics and concludes with how these lessons can be applied in light of current societal issues.
Contents And Masthead, Amy Jicha
Contents And Masthead, Amy Jicha
Pepperdine Dispute Resolution Law Journal
No abstract provided.