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Full-Text Articles in Law

Empowering Consumers Through Online Dispute Resolution, Amy J. Schmitz Oct 2017

Empowering Consumers Through Online Dispute Resolution, Amy J. Schmitz

Faculty Publications

We transact online every day, hoping that no problems will occur. However, our purchases are not always perfect: goods may not arrive; products may be faulty; expectations may go unmet. When this occurs, we are often left frustrated, with no means for seeking redress. Phone calls to customer service are generally unappealing and ineffective, and traditional face-to-face or judicial processes for asserting claims are impractical after weighing costs against likely recovery. This is especially true when seeking redress requires travel, or for crossborder claims involving jurisdictional complexities. This situation has created a need for online dispute resolution (“ODR”), which brings ...


Will Regulations Prevent Litigation? An Analysis Of The U.S. Treasury Departments 2017 Revenue Proposals Concerning Conservation Easment Deductions, Garrett Pratt Aug 2017

Will Regulations Prevent Litigation? An Analysis Of The U.S. Treasury Departments 2017 Revenue Proposals Concerning Conservation Easment Deductions, Garrett Pratt

The Business, Entrepreneurship & Tax Law Review

This article examines the Treasury’s 2017 proposals refining Section 170(h). This article assesses the likely effects of the Treasury’s proposals by discussing their impact in four key ways: (1) the new requirements placed on “qualified organizations” who receive conservation easement contributions; (2) donors’ increased substantiation requirements; (3) the exclusion of golf courses from Section 170(h) eligibility; and (4) the pilot conservation easement tax credit program. For each of these, this article will: examine the category’s current Section 170(h) regulatory treatment, if any, outline what the new proposals require, and then walk through the likely ...


Transportation Network Companies' Ability To Sustain Success Amid Growing Regulation By Local Governments, Molly Parato Aug 2017

Transportation Network Companies' Ability To Sustain Success Amid Growing Regulation By Local Governments, Molly Parato

The Business, Entrepreneurship & Tax Law Review

Companies like Uber and Lyft have irreparably disrupted the taxicab industry, but as the law catches up with these new TNCs, the companies will have to take into consideration the extensive legal fees required in order to either fight or reshape transportation regulations. This is most evident for Uber, the largest TNC, which is currently facing more litigation than any other startup in the world.

This paper will first examine the pricing strategies of TNCs and how their entrance into the market has affected the taxicab industry. This paper will then discuss Uber specifically to determine whether the larger litigation ...


Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley Aug 2017

Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley

The Business, Entrepreneurship & Tax Law Review

This article addresses possible tax incentives that may be available in addition to or as an alternative to current tax credits. First, it will provide an overview of America’s ever-evolving energy policy. This section explains why the country’s energy policies resemble a rollercoaster. Second, this article offers a brief history of tax credits, specifically clean energy tax credits and fossil fuel tax credits. Part three describes Master Limited Partnerships (“MLPs”) and Real Estate Investment Trusts (“REITs”), two tax-flavored entity choices used by the oil and gas industry to improve their bottom line. Specifically, part three explores the tax ...


Netflix And No Chill: The Criminal Ramification Of Password Sharing, Benjamin Kweskin Aug 2017

Netflix And No Chill: The Criminal Ramification Of Password Sharing, Benjamin Kweskin

The Business, Entrepreneurship & Tax Law Review

Password sharing is a unique issue because it requires two actors: the person who accesses the information, and the sharer. Sharing your password and logging on could easily be seen as trespassing on Netflix’s website to provide you with content you should have otherwise paid for, thus it has value. All other elements aside, the question of whether or not the sharer of information could be criminally liable remains unanswered. Under Nosal, there is strong evidence to suggest liability. It is clear that the person who accesses this information is liable, but what about the password sharer?


The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett Aug 2017

The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett

The Business, Entrepreneurship & Tax Law Review

Women in the United States face many economic obstacles that their male counterparts do not. Many of these obstacles – including the wage gap, economic issues related to childbearing, and implicit bias in the workplace, among others – are the result of multiple political, social, and cultural factors, making them hard to eliminate. The tampon tax is comparatively simple to take on: if state legislatures decide to remove it, women will no longer have to pay it. The term “tampon tax” refers to how the majority of states impose a general sales tax on tampons, pads, reusable menstrual cups, and other menstrual ...


An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith Aug 2017

An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith

The Business, Entrepreneurship & Tax Law Review

Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field ...


Print Your Own Pandora's Box: 3d Printing, Intellectual Property Law, And The Internet For Lay-Lawyers, Adam Lewental Aug 2017

Print Your Own Pandora's Box: 3d Printing, Intellectual Property Law, And The Internet For Lay-Lawyers, Adam Lewental

The Business, Entrepreneurship & Tax Law Review

This comment’s main purpose is to explore intellectual property law meant to protect against manufacturing infringement after manufacturing becomes decentralized. Part II glimpses into the applicable 3D printing technology, with a focus on its current capabilities and future application. Part III explores the rift between utility and design intellectual property protection within the framework of intellectual property protection. Part IV analyzes the overlap of the technology and the law. Part V projects the potential impact of inaction by drawing comparisons to parallel issues, as well as the potential impact of the technology itself.


Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek Aug 2017

Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek

The Business, Entrepreneurship & Tax Law Review

Multinational entities are shifting their profits from jurisdictions with high tax rates to low tax jurisdictions that result in sovereign governments losing millions of dollars and euros. Profits are moved away from the jurisdictions in which the economic activity occurs and sovereign governments face difficulties in exercising their right to taxation. The most common method employed for artificially (but legally) shifting profits is the transfer of intangibles (intellectual property). This article will discuss this legal tax avoidance in the European Union by multinational entities using that common technique: shifting of goods and services between affiliates (transfer pricing). Companies are getting ...


Land Banks In Missouri: A Comparative Analysis Of Statutory Schemes In Kansas City And St. Louis, Yelena Bosovik Aug 2017

Land Banks In Missouri: A Comparative Analysis Of Statutory Schemes In Kansas City And St. Louis, Yelena Bosovik

The Business, Entrepreneurship & Tax Law Review

The housing and financial crisis of 2008 may be behind us, but a drive though any community, especially large urban areas, reveals too many boarded up buildings and abandoned properties littering an otherwise prosperous horizon. For many municipalities, the solution has been to create land banks to take possession of tax-delinquent properties and to sell them, with clean titles, for redevelopment or public use. This paper begins with a brief overview of the evolution of land banks, and a discussion on Missouri’s two land banks, one in Kansas City, and another one in the city of St. Louis. At ...


Table Of Contents Aug 2017

Table Of Contents

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


Editor's Perspective Aug 2017

Editor's Perspective

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


Masthead Aug 2017

Masthead

The Business, Entrepreneurship & Tax Law Review

No abstract provided.


The New Handshake: Where We Are Now, Amy J. Schmitz, Colin Rule Jun 2017

The New Handshake: Where We Are Now, Amy J. Schmitz, Colin Rule

Faculty Publications

The internet has empowered consumers in new and exciting ways. It has opened more efficient avenues for consumers to buy just about anything. Want proof? Just pull out your smartphone, swipe your finger across the screen a few times, and presto – your collector’s edition Notorious RBG bobblehead is on its way from China. Unfortunately, however, the internet has not yet delivered on its promise to improve consumer protection.


Faculty List Jun 2017

Faculty List

Missouri Law Review

Table of Contents - Issue 3


Masthead Jun 2017

Masthead

Missouri Law Review

No abstract provided.


Copyright Jun 2017

Copyright

Missouri Law Review

No abstract provided.


Table Of Contents Jun 2017

Table Of Contents

Missouri Law Review

No abstract provided.


Symposium: Evaluating Nudge: A Decade Of Libertarian Paternalism: Foreward: From Gadfly To Nudge: The Genesis Of Libertarian Paternalism, Thomas A. Lambert Jun 2017

Symposium: Evaluating Nudge: A Decade Of Libertarian Paternalism: Foreward: From Gadfly To Nudge: The Genesis Of Libertarian Paternalism, Thomas A. Lambert

Missouri Law Review

Nearly a decade has passed since Richard H. Thaler and Cass R. Sunstein published Nudge: Improving Decisions About Health, Wealth, and Happiness (hereinafter, “Nudge”). The bestselling book drew popular attention to “libertarian paternalism,” a policy approach Thaler and Sunstein had previously proposed in their academic writing. Though somewhat controversial from the start, the notion of libertarian paternalism quickly gained traction among policymakers all over the world. Given Nudge’s success over the last decade in capturing the attention of policymakers and generating concrete policy proposals, it is worth pausing to assess how the libertarian paternalist project is faring. What is ...


Keynote: Forcing People To Choose Is Paternalistic, Cass R. Sunstein Jun 2017

Keynote: Forcing People To Choose Is Paternalistic, Cass R. Sunstein

Missouri Law Review

It can be paternalistic to force people to choose. Often people do not wish to choose, but both private and public institutions ask or force them to do so, thus overriding their wishes. As a result, people’s autonomy may be badly compromised and their welfare may be greatly reduced. These points have implications for a range of issues in law and policy, suggesting that those who favor active choosing, and insist on it, may well be overriding people’s preferences and values, and thus running afoul of John Stuart Mill’s Harm Principle (for better or for worse). People ...


Libertarian Quasi-Paternalism, Jacob Goldin Jun 2017

Libertarian Quasi-Paternalism, Jacob Goldin

Missouri Law Review

In many settings, people’s choices vary based on seemingly arbitrary features of the choice environment. Policies that manipulate these features to improve decision-makers’ well-being are paternalistic – unless one takes the unrealistic view that these features are relevant from the perspective of the choosers’ preferences. In such settings, I propose that policy design can be less paternalistic if the only people assumed to be making mistakes are those whose choices are observed to vary based on the arbitrary feature of the choice environment. I discuss several characteristics of such “quasi-paternalistic” policy design and conclude by applying the principle of quasi-paternalism ...


The Motivating Effects Of Temporal Landmarks: Evidence From The Field And Lab, Jonathan Lee, Hengchen Dai Jun 2017

The Motivating Effects Of Temporal Landmarks: Evidence From The Field And Lab, Jonathan Lee, Hengchen Dai

Missouri Law Review

People often set and strive for goals in their pursuit of a better self. For example, individuals may commit to health goals, such as eating less junk food or quitting smoking; others may set relationship goals, such as being more compassionate and attentive; and criminals may declare their intention to abstain from illegal behaviors. Despite their best intentions, however, individuals often find themselves committing undesirable actions in violation of their goals. Dieters may fail to resist temptation and eat a donut; spouses may fail to control their emotions and lash out at loved ones after a stressful work day; and ...


Libertarian Nudges, Gregory Mitchell Jun 2017

Libertarian Nudges, Gregory Mitchell

Missouri Law Review

We can properly call a number of nudges libertarian nudges, but the territory of libertarian nudging is smaller than is often realized. The domain of libertarian nudges is populated by choice-independent nudges, or nudges that only assist the decision process and do not push choosers toward any particular choice. Some choice-dependent nudges pose no great concern from a libertarian perspective for rational choosers so long as there is a low-cost way to avoid the nudger’s favored choice. However, choice-dependent nudges will interfere with the autonomy of irrational choosers, because the opt-out option will be meaningless for this group. Choice-independent ...


Once And Future Nudges, Arden Rowell Jun 2017

Once And Future Nudges, Arden Rowell

Missouri Law Review

The nudge – a form of behaviorally-informed regulation that attempts to account for people’s scarce cognitive resources – has been explosively successful at colonizing the regulatory state. This Essay argues that the remarkable success of nudges as a species creates new challenges and opportunities for individual nudges that did not exist ten years ago, when nudges were new. These changes follow from the new fact that nudges must now interact with other nudges. This creates opportunities for nudge versus nudge battles, where nudges compete with other nudges for the scarce resource of public cognition; and for nudge & nudge symbiosis, where nudges ...


Nudges For Health Policy: Effectiveness And Limitations, Victoria A. Shaffer Jun 2017

Nudges For Health Policy: Effectiveness And Limitations, Victoria A. Shaffer

Missouri Law Review

One tool that our government can use to combat our healthcare challenges is the use of health policy in the form of programs, regulations, and agencies that are aimed at improving the overall health and welfare of Americans. Of the various approaches to shaping health policy, this paper will focus on the use of “nudges,” a behavioral strategy for shaping human behavior from the framework, Libertarian Paternalism. In this Article, a nudge is defined as any aspect of choice architecture or any method of structuring the choice environment that influences behavior in a predictable way, with the restriction that this ...


Utilizing Behavioral Insights (Without Romance): An Inquiry Into The Choice Architecture Of Public Decision-Making, Adam C. Smith Jun 2017

Utilizing Behavioral Insights (Without Romance): An Inquiry Into The Choice Architecture Of Public Decision-Making, Adam C. Smith

Missouri Law Review

Behavioral economics has been employed in a number of policy applications over the last decade. From energy requirements to tax compliance to consumer finance, policymakers are increasingly operating under the assumption that people consistently fail to make rational choices. While the benefit of this policy trend remains an open debate, behavioral economists have long neglected a complementary examination of public decision-makers themselves. Comparison of two public agencies influenced by behavioral economics, the U.S. Consumer Financial Protection Bureau and U.K. Behavioural Insights Team, demonstrates how different institutions create divergent policy outcomes across the two agencies in a way that ...


Immunity From Wrongful Death Liability: How Mickels Fails To Compensate, Kevin Buchanan Jun 2017

Immunity From Wrongful Death Liability: How Mickels Fails To Compensate, Kevin Buchanan

Missouri Law Review

Wrongful death statutes originated out of a need to compensate the family of a decedent “whose life was wrongfully taken.” Closely related to wrongful death statutes are survivorship statutes, which allow for the transmission of tort claims after the death of one or more of the parties. These statutes help address the once common maxim that it’s cheaper to kill a man than to maim him. Today, all fifty states have both wrongful death and survivorship statutes. In Mickels v. Danrad, the Supreme Court of Missouri declined to allow wrongful death claims where a defendant’s negligence accelerates the ...


Behavioral Economics Goes To Court: The Fundamental Flaws In The Behavioral Law & Economics Arguments Against No-Surcharge Laws, Todd J. Zywicki, Geoffrey A. Manne, Kristian Stout Jun 2017

Behavioral Economics Goes To Court: The Fundamental Flaws In The Behavioral Law & Economics Arguments Against No-Surcharge Laws, Todd J. Zywicki, Geoffrey A. Manne, Kristian Stout

Missouri Law Review

During the past decade, academics – predominantly scholars of behavioral law and economics – have increasingly turned to the claimed insights of behavioral economics in order to craft novel policy proposals in many fields, most significantly consumer credit regulation. Over the same period, these ideas have also gained traction with policymakers, resulting in a variety of legislative efforts, such as the creation of the Consumer Financial Protection Bureau. Most recently, the efforts of behavioral law and economics scholars have been directed toward challenging a number of state laws that regulate retailers’ use of surcharge fees for consumer credit card payments. In part ...


Banning The Box In Missouri: A Statewide Step In The Right Direction, Jessica Chinnadurai Jun 2017

Banning The Box In Missouri: A Statewide Step In The Right Direction, Jessica Chinnadurai

Missouri Law Review

Missouri, like many other states, has evaluated and decided to address employment discrimination that occurs as a result of requiring people with a criminal history to disclose that information during the initial phases of the hiring process. Efforts to eliminate bias have been seen through the “Ban the Box” movement. The movement generally advocates removing the box applicants check if they have a criminal history, opting instead to delay this question for later in the employment process. This Note analyzes the advantages and disadvantages of adopting this legislation and evaluates whether doing so leads to a lower risk of employment ...


Embry-Uh-Oh: An Alternative Approach To Frozen Embryo Disputes, Anna El-Zein Jun 2017

Embry-Uh-Oh: An Alternative Approach To Frozen Embryo Disputes, Anna El-Zein

Missouri Law Review

This Note addresses the general background of domestic and international case law and legislation surrounding embryonic disputes. It then examines recent case law developments; specifically, it discusses the only existing frozen embryo dispute in Missouri. Finally, we offer a suggested approach for courts to use when addressing these increasingly complex cases.