Law Commons^™

California And Europe Require Scope 3 Climate Disclosures Despite Sec Retreat, Michael B. Gerrard

Faculty Scholarship

In March 2022, the U.S. Securities and Exchange Commission (SEC) issued proposed regulations on disclosure of climate-related information by public companies, including their material Scope 3 greenhouse gas (GHG) emissions. This created a firestorm, drawing more than 24,000 comment letters.On March 6, 2024, the SEC issued its final rule, significantly narrowing the requirements and, notably, eliminating the Scope 3 disclosures. Companies that do not want to make Scope 3 disclosures should not rejoice and environmental advocates and others who do want to see such disclosures should not despair, because new requirements from both California and Europe do mandate this information …

Brief Of Amici Curiae Privacy And First Amendment Law Professors In Support Of Defendant-Appellant And Reversal, G. S. Hans, Hannah Bloch-Wehba, Danielle K. Citron, Julie E. Cohen, Mary Anne Franks, Woodrow Hartzog, Margot E. Kaminski, Gregory P. Magarian, Frank Pasquale, Neil Richards, Daniel J. Solove

Faculty Scholarship

STATEMENT OF INTEREST: Amici curiae are law professors and scholars of data privacy, constitutional law, and the First Amendment. Amici write to provide the court with scholarly expertise on the complexities of data privacy law and its intersection with the First Amendment. Amici have collectively written scores of academic articles and multiple books on data privacy, technology, the First Amendment, and constitutional challenges to state and federal privacy regulation.

Amici submit this brief pursuant to Fed. Rule App. P. 29(a) and do not repeat arguments made by the parties. No party’s counsel authored this brief, or any part of …

Same As It Ever Was : The Tijuana River Sewage Crisis, Non-State Actors, And The State, James M. Cooper

Faculty Scholarship

Sewage—a scary mixture of human waste and industrial toxins—flows into the Tijuana River Valley, an environmentally sensitive watershed that straddles the United Mexican States ("Mexico") and the United States of America. Treatment plants, a deteriorating one in Punta Bandera with limited capacity south of the border, and another in San Diego County completed in 1997, are inadequate to process the volume of sewage. So much sewage made its way into the Tijuana River that CBS 60 Minutes broadcast a special report on the binational environmental disaster in 2020.

Border factories and a population spike contribute to the sewage. Maquiladoras, …

Evicted: The Socio-Legal Case For The Right To Housing, Lisa T. Alexander

Faculty Scholarship

Matthew Desmond's Evicted: Poverty and Profit in the American City is a triumphant work that provides the missing socio-legal data needed to prove why America should recognize housing as a human right. Desmond's masterful study of the effect of evictions on Milwaukee's urban poor in the wake of the 2008 U.S. housing crisis humanizes the evicted, and their landlords, through rich and detailed ethnographies. His intimate portrayals teach Evicted's readers about the agonizingly difficult choices that low-income, unsubsidized tenants must make in the private rental market. Evicted also reveals the contradictions between "law on the books" and "law-in-action." Its most …

Neighborhoods By Assessment: An Analysis Of Non-Ad Valorem Financing In California, Mathew D. Mccubbins, Ellen C. Seljan

Faculty Scholarship

Non-ad valorem assessments on property are a fiscal innovation born from financial stress. Unable to raise property taxes due to limitations, many localities have turned to these charges as an alternative method to fund local services. In this paper, we seek to explain differential levels of non-ad valorem assessment financing through the analysis of property tax records of a large and diverse set of single family homes in California. We theorize that assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that assessment financing is most common in cities with high …

Still Hazy After All These Years: The Lack Of Empirical Evidence And Logic Supporting Mismatch, Angela Onwuachi-Willig, William Kidder

Faculty Scholarship

In the context of reviewing the book "Mismatch" by Sander and Taylor, the authors provide a comprehensive review and synthesis of dozens of social science research studies regarding affirmative action, mismatch, graduation rates and labor market earnings. In addition, the authors look at the recent graduation rates of nearly two hundred thousand black and Latino students at one hundred U.S. research intensive universities (Table 1). The authors conclude that the social science research overall, and particularly the best peer-reviewed studies, do not support the mismatch hypothesis with respect to affirmative action and African American and Latino college graduation rates and …

California Drops The Ball: The Lack Of A Clear Approach To Recklessness In Sport Injury Litigation, Joseph Hnylka

Faculty Scholarship

Joseph Hnylka, California Drops the Ball: The Lack of a Clear Approach to Recklessness in Sport Injury Litigation, 1 Virginia Sports & Entertainment Law Journal 77 (2012).

Can Wrongful Death Damages Recovered By A Married Person Be Separate Property Under California Law?, William A. Reppy Jr.

Faculty Scholarship

Existing California judicial precedent uniformly holds that damages recovered by a married person based on the wrongful death of a relative of the married person during the marriage—and while the spouses were not living separate and apart—is entirely community property. Under the theoretical basis for this community property classification, it is irrelevant that the person tortiously killed was a child or grandchild only of the plaintiff- or payee-spouse and had no legally recognized relationship to that party’s husband or wife, who becomes owner of half the recovery because of its classification as community property. This Article rejects this community property …

Proposition 13 And The California Fiscal Shell Game, Colin H. Mccubbins, Mathew D. Mccubbins

Faculty Scholarship

We study the effects of California’s tax and expenditure limitations, especially Proposition 13. We find that Proposition 13 was indeed effective at reducing both ad valorem property taxes per capita and total state and local taxes per capita, at least in the short run. We further argue that there have been unintended second- ary effects that have resulted in an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the state has drastically increased nonguaranteed debt, has privatized the public fisc, and has devolved the authority to lay and collect taxes and …

California Biometrics: A Second Proposal For California's Commission On The 21st Century Economy, Richard Thompson Ainsworth

Faculty Scholarship

This proposal takes a long view to revenue reform. It seeks to fundamentally align the sales tax with the digital foundation of the 21st Century economy.

The core policy question is whether California is willing to change the way it defines sales tax exemptions; is it willing to move from product-centric to person-centric exemptions. Certified tax determination systems can be relied upon. A key element in this proposal is the encryption of exemption certificates in IDs (smart cards with biometric identifiers that will allow the poor or handicapped to make certain purchases tax free).

This proposal suggests that (for example) …

California Zappers: A Proposal For The Commission For The 21st Century Economy, Richard Thompson Ainsworth

Faculty Scholarship

California has not uncovered a single instance of technology-assisted cash skimming - there are no zappers, and no phantomware in California. Is this because Californians are not skimming cash sales with technology, or is this because the California technology works so well that the fraud cannot be detected?

The record in foreign jurisdictions is reasonable clear. Automated sales suppression technology is widely used to skim cash sales, denying the state revenues from consumption taxes that have been paid by the consumer, reducing taxable business profits, and funding a cash hoard out of which unreported employee wages are paid. Government studies …

Reefer Madness: The Federal Response To California's Medical-Marijuana Law, George J. Annas

Faculty Scholarship

Marijuana is unique among illegal drugs in its political symbolism, its safety, and its wide use. More than 65 million Americans have tried marijuana, the use of which is not associated with increased mortality. Since the federal government first tried to tax it out of existence in 1937, at least partly in response to the 1936 film Reefer Madness, marijuana has remained at the center of controversy. Now physicians are becoming more actively involved. Most recently, the federal drug policy against any use of marijuana has been challenged by California's attempt to legalize its use by certain patients on the …