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Full-Text Articles in Law
Tax Fairness, Brian Galle
Tax Fairness, Brian Galle
Washington and Lee Law Review
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of "horizontal equity" in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely thought, that tax should be fair in its dealings with individuals who are situated similarly to one another, no one has been able to say convincingly just what that fairness comprises. As a result, the learned referees in the last major dispute over the significance of horizontal equity judged that fairness's critic had decidedly won the day. Since then, …
From Court-Surrogate To Regulatory Tool: Re-Framing The Empirical Study Of Employment Arbitration, W. Mark C. Weidemaier
From Court-Surrogate To Regulatory Tool: Re-Framing The Empirical Study Of Employment Arbitration, W. Mark C. Weidemaier
University of Michigan Journal of Law Reform
A growing body of empirical research explores the use of arbitration to resolve employment disputes, typically by comparing arbitration to litigation using relatively traditional outcome measures: who wins, how much, and how quickly. On the whole, this research suggests that employees fare reasonably well in arbitration. Yet there remain sizeable gaps in our knowledge. This Article explores these gaps with two goals in mind. The first and narrower goal is to explain why it remains exceedingly difficult to assess the relative fairness of arbitration and litigation. The outcome research does not account for a variety of 'filtering" mechanisms that influence …
Don't Cross The Streams: Past And Present Overstatement Of Customary International Law In Connection With Conventional Fair And Equitable Treatment Obligations, Theodore Kill
Michigan Law Review
The obligation to provide fair and equitable treatment to foreign investors and investments has existed as a concept of international economic law at least since the 1919 Covenant of the League of Nations. The fair and equitable treatment provision is a key protection contained in the vast majority of modern bilateral investment treaties. Tribunals adjudicating alleged breaches of these fair and equitable treatment provisions have not arrived at a uniform interpretation of the term. As a threshold issue, however each tribunal must address the question of whether a state's obligations under a given treaty's fair and equitable treatment provision will …
Federal Fairness To State Taxpayers: Irrationality, Unfunded Mandates, And The "Salt" Deduction, Brian Galle
Federal Fairness To State Taxpayers: Irrationality, Unfunded Mandates, And The "Salt" Deduction, Brian Galle
Michigan Law Review
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers the deduction for the taxes they paid to their state and local governments under § 164 of the Internal Revenue Code. This Article provides a fine-grained analysis of the overall fairness of the state-andlocal- tax deduction--and, by implication, the fairness of its partial repeal through the Alternative Minimum Tax. I offer for the first time a close examination of how newly understood limits on taxpayer mobility and rationality might affect individuals' choices of bundles of local taxes and localgovernment services, which in turn …
Evaluating The Mission: A Critical Review Of The History And Evolution Of The Sec Enforcement Program, Paul S. Atkins, Bradley J. Bondi
Evaluating The Mission: A Critical Review Of The History And Evolution Of The Sec Enforcement Program, Paul S. Atkins, Bradley J. Bondi
Fordham Journal of Corporate & Financial Law
No abstract provided.
Lost In Translation: International Criminal Tribunals And The Legal Implications Of Interpreted Testimony, Joshua Karton
Lost In Translation: International Criminal Tribunals And The Legal Implications Of Interpreted Testimony, Joshua Karton
Vanderbilt Journal of Transnational Law
When courtroom interpreters translate a witness's testimony, errors are not just possible, they are inherent to the process. Moreover, the occurrence of such errors is not merely a technical problem; errors can infringe on the rights of defendants or even lead to verdicts based on faulty findings of fact. International criminal proceedings, which are necessarily multilinguistic, are both particularly susceptible to interpretation errors and sensitive to questions of procedural fairness. This Article surveys the history and mechanics of courtroom interpretation, explains the inherent indeterminacy of translated language, and describes the other sources of inaccuracy in interpreted testimony. It then assesses …
Thinking About Fairness & Achieving Balance In Mediation, Sarah E. Burns
Thinking About Fairness & Achieving Balance In Mediation, Sarah E. Burns
Fordham Urban Law Journal
This Article identifies five sources of bias present in mediation practice: (1) categorization, (2) attribution, (3) metaphorical expression, (4) norming, and (5) framing. For each of these "cognitive efficiencies," which contribute to bias in mediation, the author provides practice recommendations. Finally, the author suggests that the Article be read as a proposal for further thought and inquiry to improve the fairness of mediators.