Law Commons^™

Goldilocks Deference, Daniel H. Cole, Elizabeth Baldwin, Katie Meehan

Articles by Maurer Faculty

Over the years, courts reviewing rules and decisions of federal administrative agencies have given those agencies greater or narrower latitude in interpreting enabling legislation, ranging from the “hard look” doctrine to various levels of deference under case names such as Chevron, Auer, and Skidmore. This article examines a distinct type of judicial deference that might arise only in a special subset of cases where an agency is sued by two different interested parties arguing diametrically opposed positions. For example, the EPA may be sued on a major, substantive rule by the regulated industry arguing that the rule …

Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske

Articles by Maurer Faculty

It is well known in tax literature that rudimentary tax planning strategies enable wealthy individuals to avoid state and federal income tax on much of their true economic income. Indeed, the existing income tax has been described as being effectively optional for those who derive their income chiefly from the ownership of assets rather than the provision of services. The reason is — except for a few relatively narrowly tailored deemed-realization rules — both state and federal income taxes rely on the realization principle. Under realization accounting, taxpayers generally do not owe tax on economic gains until they sell their …

Understanding & Tracking Presidential Transitions, Ashley A. Ahlbrand

Articles by Maurer Faculty

No abstract provided.

How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage

Articles by Maurer Faculty

As we explained in our prior essay, state governments are experiencing severe revenue needs because of COVID-19, and expanding state sales tax bases to include services is a promising option for state governments to manage their budget shortfalls. In this, the second essay in this series — a contribution to Project SAFE: State Action in Fiscal Emergencies — we explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services. In particular, we argue that there are some incremental steps that seem to be technically and politically feasible as …

Developments In The Laws Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Steve Middlebrook, Tom Kierner

Articles by Maurer Faculty

This survey year offered developments too numerous to cover, as often is the case. We debated which developments to include and decided to showcase different types of products and services, different providers, and different regulators. Part II views issues related to stimulus payments arising from the COVID-19 pandemic. Part III reports on litigation over whether retailers must offer gift cards printed in Braille. Part IV looks at recent actions of the Federal Trade Commission ("FTC") related to payment processors and others. Part V describes amendments to the "remittance" regulation promulgated by the Consumer Financial Protection Bureau ("CFPB"). Part VI focuses …

Contracts On The Seabed, Christiana Ochoa

Articles by Maurer Faculty

Four million square kilometers of seabed within the sovereignty of Pacific Island nations are currently under contract for mineral exploration or exploitation. Over a million additional square kilometers of the non-sovereign seafloor are licensed for such use. Historically, these licenses have served to establish “squatters’ rights” in anticipation of a distant future when the industry would develop the machinery to exploit oceanic mineral wealth. That moment has arrived, with the first seafloor mining machines rolling off production lines in 2015-2016. Indeed, but for failed financing, the first seabed mine would now be operating in the territorial ocean waters of Papua …

Population-Based Sentencing, Jessica M. Eaglin

Articles by Maurer Faculty

The institutionalization of actuarial risk assessments at sentencing reflects the extension of the academic and policy-driven push to move judges away from sentencing individual defendants and toward basing sentencing on population level representations of crimes and offenses. How have courts responded to this trend? Drawing on the federal sentencing guidelines jurisprudence and the emerging procedural jurisprudence around actuarial risk assessments at sentencing, this Article identifies two techniques. First, the courts have expanded individual procedural rights into sentencing where they once did not apply. Second, the courts have created procedural rules that preserve the space for judges to pass moral judgment …

Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards

Articles by Maurer Faculty

The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.

A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity.

Critics have …

When Critical Race Theory Enters The Law & Technology Frame, Jessica M. Eaglin

Articles by Maurer Faculty

Jessica Eaglin intertwines the social construction of race, law and technology. This piece highlights how the approach to use technology as precise tools for criminal administration or objective solutions to societal issues often fails to consider how laws and technologies are created in our racialized society. If we do not consider how race and technology are co-productive, we will fail to reach substantive justice and instead reinforce existing racial hierarchies legitimated by laws.

Lawyers For The Undocumented: Addressing A Split Circuit Dilemma For Asylum-Seekers, Jayanth K. Krishnan

Articles by Maurer Faculty

The immigration crisis at the border, since 2016, has seen children separated from parents, the detention of noncitizens increase, and record-breaking numbers of applicants denied entry into the United States. For individuals fleeing their home countries because of persecution, the hardship has been particularly severe. To start, the chances of gaining asylum have dwindled significantly. For those who are successful, a subsequent and crucial question is whether the lawyers who represent them can recoup their legal fees from the government.

Since 1980, a federal statute known as the Equal Access to Justice Act (EAJA) has allowed for a “prevailing party” …

Bursting The Auto Loan Bubble In The Wake Of Covid-19, Pamela Foohey

Articles by Maurer Faculty

Before the COVID-19 pandemic, auto loans outstanding in the United States had soared to record highs. The boom in lending spanned new and used cars and traditional and subprime loans. With loan delinquencies also hitting new highs almost every quarter, predictions that the auto lending market could burst soon abounded. When the economy came to a grinding halt and unemployment skyrocketed in the wake of the pandemic, auto lenders knew they were facing a crisis. Throughout 2020, auto lenders granted more payment forbearances to consumers, while slashing interest rates on new loans. Auto manufacturers similarly made promises to buyers, such …

Judicial Power—Immigration-Style, Jayanth K. Krishnan

Articles by Maurer Faculty

Throughout this current global pandemic, but of course, even before, former President Trump advocated enacting restrictive immigration measures. Under his tenure, the Department of Homeland Security (DHS) assumed enhanced judicial authority and issued decisions that often adversely affected noncitizens. However, in June 2020, the U.S. Supreme Court struck down one of the DHS's most well-known initiatives, which sought to end the 'DACA' program. The Court held that the agency could not do so arbitrarily and had to comply with the requirements set forth in the Administrative Procedure Act.

Yet, there have been other areas where the DHS, particularly through its …

The Biopolitics Of Maskless Police, India Thusi

Articles by Maurer Faculty

Despite the recent movement against police violence, police officers have been endangering their communities by engaging in a new form of violence— policing while refusing to wear facial coverings to prevent the spread of COVID-19. Many states advise people to wear masks and to socially distance when in public spaces. However, police officers have frequently failed to comply with these guidelines as they interact with the public to enforce these COVID-19 laws. Police enforcement of COVID-19 laws is problematic for two reasons: (1) it provides a method for pathologizing marginalized communities as biological threats; (2) it creates a racialized pathway …

Proving Discrimination By The Text, Deborah Widiss

Articles by Maurer Faculty

Employment discrimination laws make the “simple but momentous” declaration that it is illegal to deny employment on the basis of race, sex, religion, or other key aspects of identity. But when employees who have been treated unfairly turn to the courts for relief, courts rarely assess whether their claims meet the statutory standard. Instead, they funnel the evidence through a convoluted body of judge-made law known as McDonnell Douglas burden shifting.

This Article lays bare fundamental inconsistencies between the statutes’ causal language, as definitively interpreted by the Supreme Court in recent cases, and the burden-shifting process. In Bostock v. Clayton …

Nature's Rights, Christiana Ochoa

Articles by Maurer Faculty

Do forests and rivers possess standing to sue? Do mountain ranges have substantive rights? A recent issue of The Judges’ Journal, a preeminent publication for American judges, alerts the bench, bar, and policymakers to the rapidly emerging “rights of nature,” predicting that state and federal courts will increasingly see claims asserting such rights. Within the United States, Tribal law has begun to legally recognize the rights of rivers, mountains, and other natural features. Several municipalities across the United States have also acted to recognize the rights of nature. United States courts have not yet addressed the issue, though in 2017, …

Insuring Evolving Technology, Asaf Lubin

Articles by Maurer Faculty

The study of the interaction between law and technology is more critical today than ever before. Advancements in artificial intelligence, information communications, biological and chemical engineering, and space-faring technologies, to name but a few examples, are forcing us to reexamine our traditional understanding of basic concepts in torts and insurance law.

Yet, few insurance professionals and scholars will identify themselves as working in the field of “law-and-technology.” For many of them, technology is “just a fact about the world like any other,” as Ryan Calo once put it, not one that always merits “special care.”

This short paper is an …

The Perils Of "Old" And "New" In Sentencing Reform, Jessica M. Eaglin

Articles by Maurer Faculty

This Essay turns attention from actuarial risk assessment tools as a reform to the inclination for a technical sentencing reform more broadly. When situated in the context of technical guidelines created to structure and regulate judicial discretion in the 1980s and beyond, the institutionalization of an actuarial risk assessment at sentencing is both an old and new idea. Both sentencing guidelines and actuarial risk assessments raise conceptual and empirical questions about sentencing law and policy. This Essay drills down on two conceptual issues—equality and selective incapacitation—to highlight that actuarial risk assessments as a reform raise recurring questions about sentencing, even …

Esg And Climate Change Blind Spots: Turning The Corner On Sec Disclosure, Cynthia A. Williams, Donna M. Nagy

Articles by Maurer Faculty

This article examines four areas in which the SEC, for more than a decade, resisted reform or impeded shareholders’ access to sought-after environmental, social, and governance (ESG) information. These areas are: (1) the SEC’s refusal to act on several rulemaking petitions submitted during the years 2009 to 2018, which called for expanded ESG disclosure; (2) the SEC’s grudging promulgation of rules concerning social disclosures as required by Congress in the Dodd-Frank Act of 2010; (3) the SEC’s 2020 revisions to SEC Rule 14a-8, which make the submission of shareholder proposals more difficult, thereby thwarting investor efforts to raise ESG concerns; …

Modular Online Learning Design: A Flexible Approach For Diverse Learning Needs (Book Review), Ashley A. Ahlbrand

Articles by Maurer Faculty

No abstract provided.

A Memorial Tribute To Professor John J. Murphy, Donna M. Nagy

Articles by Maurer Faculty

Professor John J. Murphy was my very first connection to the University of Cincinnati College of Law—and to the legal academy more generally. What began with an hour-long conversation in August 1993 lead to a wonderful twelve years as faculty colleagues and a dear friendship that continued for the fourteen years after I joined the Indiana University Maurer School of Law. John was legendary for his energetic and inspirational classroom teaching. But as my colleague and friend, John taught me through his constant examples what it means to be a supportive mentor, a beloved professor, and a devoted spouse and …

Narrowing Access To The Legal Profession: The Pandemic's Impact On First-Generation Women, Victor D. Quintanilla, Erin Freiburger

Articles by Maurer Faculty

No abstract provided.

Collaborative Governance Under The Endangered Species Act: An Empirical Analysis Of Protective Regulations, Robert L. Fischman, Vicky J. Meretsky, Matthew P. Castelli

Articles by Maurer Faculty

Recent conservation and administrative law scholarship emphasizes the need for potential legal adversaries to work together. Stakeholders and regulators can pool their political capital, money, property, expertise, and legal leverage to achieve more than could be accomplished through mere mechanical implementation of statutory commands. Most commentators associate collaboration with programs promoting fuzzy objectives to engage the public and advisory groups.

The Endangered Species Act (ESA) is a polarizing statute that imposes seemingly uncompromising mandates. But this Article demonstrates that the ESA actually provides rich opportunities for collaborative governance. In exploring this underappreciated success story, we document how conservation collaboration adapts …

Equalizing Parental Leave, Deborah A. Widiss

Articles by Maurer Faculty

The United States is the only developed country that fails to guarantee paid time off work to new parents. As a result, many new parents, particularly low-wage workers, are forced to go back to work within days or weeks of a birth or adoption. In recent years, a growing number of states have passed laws to address this gap in American labor policy, and in December 2019, Congress enacted legislation providing paid parental leave for most federal workers. This Article offers the first detailed analysis of these new laws, and it exposes how their structure—probably unintentionally—disadvantages sole-parent families.

In America, …

Fintech's Role In Exacerbating Or Reducing The Wealth Gap, Pamela Foohey, Nathalie Martin

Articles by Maurer Faculty

Research shows that Black, Latinx, and other minorities pay more for credit and banking services, and that wealth accumulation differs starkly between their households and white households. The link between debt in-equality and the wealth gap, however, remains less thoroughly explored, particularly in light of new credit products and debt-like banking services, such as early wage access and other fintech innovations. These innovations both hold the promise of reducing racial and ethnic disparities in lending and bring concerns that they may be exploited in ways that perpetuate inequality. They also come at a time when policy makers are considering how …

Student Services Town Hall: Inspiration From A Distance, Kimberly Mattioli, Geraldine Kalim, Edna Lewis

Articles by Maurer Faculty

Drawing on inspiration and the creativity of others has long been a hallmark of the Student Services Librarian. Never before, however, have we needed each other quite as much as we have during this wild ride of an academic year. Motivated both by a desire to bring us all together and out of our own need to find inspiration, the three of us hatched a plan to host a Student Services Town Hall.

We purposely scheduled the event far enough into the semester that some of us could report on successful (and not-so-successful) attempts to continue Student Services work during …

The Fraud Triangle And Tax Evasion, Leandra Lederman

Articles by Maurer Faculty

The “fraud triangle”—a theory of why people commit fraud —is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial); (2) opportunity; and (3) rationalization.

There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This Article rectifies that oversight, analyzing how using the fraud triangle as a lens can inform the legal …

No Voice, No Exit, But Loyalty? Puerto Rico And Constitutional Obligation, Guy-Uriel E. Charles, Luis Fuentes-Rohwer

Articles by Maurer Faculty

This Essay contextualizes Puerto Rico not as an anomalous colonial vestige but as fundamentally a part of the United States' ongoing commitment to racial economic domination. We are thrilled to highlight this work, which indicts our constitutional complacence with the second-class status of Puerto Rican citizens and demands a national commitment to self-determination for Puerto Rico.

How To Measure And Value Wealth For A Federal Wealth Tax Reform, David Gamage, Ari Glogower, Kitty Richards

Articles by Maurer Faculty

Over the last several decades, wealth inequality has exploded, warping economic outcomes and limiting opportunity—for individuals and for the US at large.

Sky-high income inequality and runaway income gains for the nation’s highest earners compound that wealth inequality and are insufficiently taxed under the current tax regime.

Further, wealth in the US has always been heavily skewed by race.

Since the country’s founding, US laws and customs have prevented Black and brown people from receiving fair wages and accruing assets, thereby creating and perpetuating today’s massive racial wealth gap.

While our existing tax systems are ill-equipped to tackle these challenges, …

Valuation As A Challenge For Tax Administration, Leandra Lederman

Articles by Maurer Faculty

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have a financial incentive to claim erroneous, self-serving valuations. This Essay analyzes tax valuation through this tax compliance lens. In so doing, it highlights the importance that third parties to the taxpayer-government relationship act at arm’s length from the taxpayer. It also explains why penalties are insufficient to deter erroneous self-reported valuations. The Essay also draws on the tax compliance perspective …

The Hidden Gender Of Gender-Neutral Paid Parental Leave: Examining Recently-Enacted Law In The United States And Australia, Deborah A. Widiss

Articles by Maurer Faculty

The United States and Australia are unusual in their approach to providing paid time off to new parents. Virtually every other country in the world provides maternity leaves that are far longer than paternity leaves, even if they also provide supplemental parental leave available to either parent. Recently-enacted laws in the United States and Australia, by contrast, eschew sex-specific classifications entirely. But, while both adopt gender-neutral approaches, they are structured quite differently. American laws provide each parent equal and non-transferable benefits; Australian law provides an extended period of benefits to a “primary” caregiver, and a much shorter period of benefits …