Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Series

Articles by Maurer Faculty

Discipline
Keyword
Publication Year

Articles 1 - 30 of 2717

Full-Text Articles in Law

If The Legislature Had Been Serious About Data Privacy..., Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson Jan 2019

If The Legislature Had Been Serious About Data Privacy..., Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.


Toward Restoring Rule-Of-Law Norms, Dawn E. Johnsen Jan 2019

Toward Restoring Rule-Of-Law Norms, Dawn E. Johnsen

Articles by Maurer Faculty

No abstract provided.


Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks Jan 2019

Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks

Articles by Maurer Faculty

Authors' Synopsis: In October 2015, the American Bar Association's Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force's work. Part I of the Report is an Executive Summary of the Task Force's recommendations. Part II provides the background necessary to understand the Task Force's recommendations. Part III briefly sets forth the Task Force's comments on the Tax Cuts and Jobs Act ...


Personal Jurisdiction: The Transnational Difference, Austen L. Parrish Jan 2019

Personal Jurisdiction: The Transnational Difference, Austen L. Parrish

Articles by Maurer Faculty

This Article engages with some of the key debates that have emerged among international Iaw and civil procedure scholars by examining the flurry of recent transnational cases that have become a common feature on the U.S. Supreme Court's docket. It makes three principal contributions. First, it explains how the recent decisions involving persona jurisdiction should be understood within, and partly limited to, their international contexts. Disputes in involving non-resident foreign defendants raise different considerations than those involving defendants in the United States, and this Article canvasses those differences. If a concern previously was that courts gave too short ...


On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske Jan 2019

On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.


States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske Jan 2019

States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). This essay is directed at state legislators and their staffs and presents the argument as succinctly as possible.

Our argument can be summarized in three sentences. First, states should conform to GILTI because there is significant evidence that profit shifting is substantially eroding their corporate tax bases. Second, GILTI is a tool for identifying shifted profits. Third, there are many legally and analytically sound ways to apportion GILTI income to a state.

We also - briefly - counter the ...


Animus And Its Alternatives: Constitutional Principle And Judicial Prudence, Daniel O. Conkle Jan 2019

Animus And Its Alternatives: Constitutional Principle And Judicial Prudence, Daniel O. Conkle

Articles by Maurer Faculty

In a series of cases addressing sexual orientation and other issues, the Supreme Court has ruled that animus-based lawmaking is constitutionally impermissible. The Court treats animus as an independent and sufficient basis for invalidation. Moreover, it appears to regard animus as a doctrine of first resort, to be utilized even when an alternative constitutional rationale, such as declaring a challenged classification suspect or quasi-suspect, would readily justify the same result. Responding especially to Professor William D. Araiza’s elaboration and defense of the Court’s animus doctrine, I agree that this doctrine is sound, indeed compelling, as a matter of ...


Dignity And Social Meaning: Obergefell, Windsor, And Lawrence As Constitutional Dialogue, Steve Sanders Jan 2019

Dignity And Social Meaning: Obergefell, Windsor, And Lawrence As Constitutional Dialogue, Steve Sanders

Articles by Maurer Faculty

The U.S. Supreme Court’s three most important gay and lesbian rights decisions—Obergefell v. Hodges, United States v. Windsor, and Lawrence v. Texas—are united by the principle that gays and lesbians are entitled to dignity. Beyond their tangible consequences, the common constitutional evil of state bans on same-sex marriage, the federal Defense of Marriage Act, and sodomy laws was that they imposed dignitary harm. This Article explores how the gay and lesbian dignity cases exemplify the process by which constitutional law emerges from a social and cultural dialogue in which the Supreme Court actively participates. In doing ...


The Cultural Politics Of Dan Quayle And Mike Pence, Steve Sanders Jan 2019

The Cultural Politics Of Dan Quayle And Mike Pence, Steve Sanders

Articles by Maurer Faculty

This essay was part of an Indiana Law Review symposium on the five U.S. vice presidents who have hailed from Indiana.

The Gallup polling organization classifies Indiana as a “pink” state, rather than a “red” state, meaning it leans Republican but is not solidly in the GOP column. Yet, if an image of Indiana persists in many people’s minds as a bastion of social conservatism and tradition, that image likely has been shaped in part by the two most recent vice presidents the Hoosier state has sent to Washington: Dan Quayle and Mike Pence.

In selecting their running ...


Why States Can Tax The Gilti, David Gamage, Darien Shanske Jan 2019

Why States Can Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.


Why States Should Tax The Gilti, David Gamage, Darien Shanske Jan 2019

Why States Should Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.


Foreword (Public Law), Paul Craig Jan 2019

Foreword (Public Law), Paul Craig

Articles by Maurer Faculty

No abstract provided.


Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch Jan 2019

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch

Articles by Maurer Faculty

No abstract provided.


The Persecution Of Stones: War Crimes, Law's Autonomy And The Co-Optation Of Cultural Heritage, Timothy W. Waters Jan 2019

The Persecution Of Stones: War Crimes, Law's Autonomy And The Co-Optation Of Cultural Heritage, Timothy W. Waters

Articles by Maurer Faculty

In 1567, a bridge was built over a river in Bosnia-a bridge widely seen as a work of great beauty. In 1993, it was destroyed in a war. What did its destruction mean? Was it a crime-and which one? An assault on culture-and whose? Between 2004 and 2017, a trial held in The Hague sought to answer these questions. The way it did-the assumptions and categories the prosecutors and judges deployed, the choices they made-tells us something important about how law operates and how it appropriates other bodies of knowledge, whether in a now-obscure Balkan conflict or on the battlefields ...


Private Government And The Transparency Deficit, Alfred C. Aman, Landyn W. Rookard Jan 2019

Private Government And The Transparency Deficit, Alfred C. Aman, Landyn W. Rookard

Articles by Maurer Faculty

Modern government is comprised of a complex admixture of public and private actors. From the provision of public services, to growing movements to sell off national parks, to the very task of legislating, the public is unlikely to encounter an area of government that is untouched by privatization. But public transparency mechanisms, including the seminal Freedom of Information Act (FOIA), rely upon an outdated, rigid conception of the private-public dichotomy. They fail to provide the public with any meaningful access to what we call the “private government,” which includes the private actors who bear an increasing responsibility for performing governmental ...


Foreign Nations, Constitutional Rights, And International Law, Austen L. Parrish Jan 2019

Foreign Nations, Constitutional Rights, And International Law, Austen L. Parrish

Articles by Maurer Faculty

No abstract provided.


More Steps Toward Fully Electronic Interbank Check Collection And Return: Amendments To Federal Reserve Board Regulation Cc And A Regulatory Resolution Of A Circuit Split, Sarah Jane Hughes Jan 2019

More Steps Toward Fully Electronic Interbank Check Collection And Return: Amendments To Federal Reserve Board Regulation Cc And A Regulatory Resolution Of A Circuit Split, Sarah Jane Hughes

Articles by Maurer Faculty

This article analyzes two actions in 2017 and 2018, respectively, by the Board of Governors of the Federal Reserve System that amend Regulation CC, which governs expedited deposit availability and collection of checks generally and implements the Expedited Funds Availability Act of 1987 and the Check Clearing for the 21st Century Act of 2003. It selects examples from the two sets of amendments that highlight regulatory strategies being used by the Board to facilitate faster payments through the movement of electronic images of checks or electronic information among banks in the check-collection process. Those strategies involve creation of new forms ...


Developments In The Law Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Stephen T. Middlebrook, Tom Kierner Jan 2019

Developments In The Law Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Stephen T. Middlebrook, Tom Kierner

Articles by Maurer Faculty

This short article surveys developments in the law affecting electronic payments and financial services from June 1, 2017 to June 1, 2018. During this period, significant developments occurred that affected the regulation of initial coin offerings (ICOs), the Office of the Comptroller of the Currency’s proposal to issue “special purpose national bank charters” to FinTech companies, the CFPB’s final regulation of prepaid, general-purpose cards, state regulation of payroll cards, and how lawyers taking cryptocurrencies from clients as payment for services or for safekeeping should protect them. The survey also presents newly issued BitLicenses under the New York Department ...


Out Of Bounds: A Critical Race Theory Perspective On "Pay For Play", Kevin D. Brown, Antonio Williams Jan 2019

Out Of Bounds: A Critical Race Theory Perspective On "Pay For Play", Kevin D. Brown, Antonio Williams

Articles by Maurer Faculty

Under the amateur/education model, the amount of funding that colleges and universities can provide to their student-athletes is limited to the athletes' cost of attending their institution. This model makes sense for most college sports, but National Collegiate Athletic Association ("NCAA") Division I Football Bowl Subdivision and Division I men's basketball tend to generate almost all the revenue to fund their institution's entire athletic programs-as well as a substantial percentage of the revenues received by the NCAA. Furthermore is the realization that a majority of the elite athletes in these two revenue-generating sports are black. As revenues ...


Introducing The Global Data Privacy Prize, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson Jan 2019

Introducing The Global Data Privacy Prize, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.


The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin Jan 2019

The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin

Articles by Maurer Faculty

The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the ...


Uncommon Misconceptions: Holding Physicians Accountable For Insemination Fraud, Jody L. Madeira Jan 2019

Uncommon Misconceptions: Holding Physicians Accountable For Insemination Fraud, Jody L. Madeira

Articles by Maurer Faculty

No abstract provided.


Property, Agency, And The Blockchain: New Technology, And Longstanding Legal Paradigms, Sarah Jane Hughes Jan 2019

Property, Agency, And The Blockchain: New Technology, And Longstanding Legal Paradigms, Sarah Jane Hughes

Articles by Maurer Faculty

This article, presented first as the keynote address at the February 2019 Symposium “The Emerging Blockchain and the Law” at Wayne State, explores the need for repetitive considerations of how blockchain technology affects our traditional concepts of property and agency. The article concludes that well-tested norms of property and agency may matter more, not less, when new technologies such as blockchain are used


A New Deal For Debtors: Providing Procedural Justice In Consumer Bankruptcy, Pamela Foohey Jan 2019

A New Deal For Debtors: Providing Procedural Justice In Consumer Bankruptcy, Pamela Foohey

Articles by Maurer Faculty

Across the criminal and civil justice systems, research regarding procedural justice — feeling that one has a voice, is respected, and is before a neutral and even-handed adjudicator — shows that people’s positive perceptions of legal processes are fundamental to the legal system’s effectiveness and to the rule of law. About a million people file bankruptcy every year, making the consumer bankruptcy system the part of the federal court system with which people most often come into contact. Given the importance of bankruptcy to American families and the credit economy, there should exist a rich literature theorizing and investigating how ...


Public Regulation And Private Enforcement In A Global Economy: Strategies For Managing Conflict, Hannah L. Buxbaum Jan 2019

Public Regulation And Private Enforcement In A Global Economy: Strategies For Managing Conflict, Hannah L. Buxbaum

Articles by Maurer Faculty

No abstract provided.


The Hidden Fences Shaping Resegregation, Jeannine Bell Jan 2019

The Hidden Fences Shaping Resegregation, Jeannine Bell

Articles by Maurer Faculty

No abstract provided.


"Gatekeepers" Are Vital Participants In Anti-Money-Laundering Laws And Enforcement Regimes As Permission-Less Blockchain-Based Transactions Pose Challenges To Current Means To "Follow The Money", Sarah Jane Hughes Jan 2019

"Gatekeepers" Are Vital Participants In Anti-Money-Laundering Laws And Enforcement Regimes As Permission-Less Blockchain-Based Transactions Pose Challenges To Current Means To "Follow The Money", Sarah Jane Hughes

Articles by Maurer Faculty

Two phenomena dominate reports about blockchain-based transactions—that they will disrupt and displace legacy banking, securities, and trade intermediaries, and that they present new or greater opportunities for hiding proceeds of crimes or corruption. This essay does not deal with the former topic. Rather, the organizers of the symposium at George Mason University’s Antonin Scalia School of Law asks me to consider the latter question. It proved to be a tough assignment.

This essay looks at the separate questions of (1) the degree to which permission-less blockchain transactions will disrupt current anti-money laundering (AML) regimes and enforcement efforts, and ...


Conceptualizing The Regulation Of Virtual Currencies And Providers: Friction Points In State And Federal Approaches To Regulating Providers Of Payments Execution And Custody Services And Products In The United States, Sarah Jane Hughes Jan 2019

Conceptualizing The Regulation Of Virtual Currencies And Providers: Friction Points In State And Federal Approaches To Regulating Providers Of Payments Execution And Custody Services And Products In The United States, Sarah Jane Hughes

Articles by Maurer Faculty

This essay evaluates the state of regulation by the United States government and State legislatures of participants in emerging virtual-currency businesses. It points to friction points as both the federal government and the States experiment with their own regulatory authority over virtual-currency businesses and provides a taxonomy of differing approaches to regulating such businesses. The essay takes the position that the States need to act in the near term if they wish to maintain their longstanding role as regulators of non-depository providers of financial products and services--or they risk being preempted by Congress or federal regulatory actions. This essay also ...


A Secret Weapon?: Applying Privacy Doctrine To The Second Amendment, Jody L. Madeira Jan 2019

A Secret Weapon?: Applying Privacy Doctrine To The Second Amendment, Jody L. Madeira

Articles by Maurer Faculty

No abstract provided.


Technologically Distorted Conceptions Of Punishment, Jessica M. Eaglin Jan 2019

Technologically Distorted Conceptions Of Punishment, Jessica M. Eaglin

Articles by Maurer Faculty

Much recent work in academic literature and policy discussions suggests that the proliferation of actuarial — meaning statistical — assessments of a defendant’s recidivism risk in state sentencing structures is problematic. Yet scholars and policymakers focus on changes in technology over time while ignoring the effects of these tools on society. This Article shifts the focus away from technology to society in order to reframe debates. It asserts that sentencing technologies subtly change key social concepts that shape punishment and society. These same conceptual transformations preserve problematic features of the sociohistorical phenomenon of mass incarceration. By connecting technological interventions and conceptual ...