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Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah Dec 2000

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.


Vol. 51, No. 6, December 5, 2000, University Of Michigan Law School Dec 2000

Vol. 51, No. 6, December 5, 2000, University Of Michigan Law School

Res Gestae

•How to Get As in Law School •ATL Farewell •Final Words •Photo Tribute •For What It's Worth… •The Insider •We Three Films •Album of the Year •Gift Guide


Vol. 51, No. 5, November 7, 2000, University Of Michigan Law School Nov 2000

Vol. 51, No. 5, November 7, 2000, University Of Michigan Law School

Res Gestae

•The Insider •Shout Out to My Holmes •Letter: RG Lacks Sensitivity, Embarrassment to Law Community •Letter: Smackin' the Ho, Yingtao Knows Nothing About Football •Your Guide to the 2000 National Election •Election Year Photo Phunnies •For What It's Worth... •Thanksgiving Under the Federal Rules •Compacted Disc Reviews


Vol. 51, No. 4, October 24, 2000, University Of Michigan Law School Oct 2000

Vol. 51, No. 4, October 24, 2000, University Of Michigan Law School

Res Gestae

•See If Your Vote Matters •Pity for Nineveh •The Insider •The Gulag •Iceland's Greatest Import •Election 2000 Candidate Quote Quiz! •Telling a Ding from a Dong •Equal Access for Students & Professors •A No-Fear Vote for Nader •For What It's Worth… •To Be of Use


Vol. 51, No. 3, October 10, 2000, University Of Michigan Law School Oct 2000

Vol. 51, No. 3, October 10, 2000, University Of Michigan Law School

Res Gestae

•Dumb or Dumber: Who Will Lead the Free World in 2001? •Stand Together •Helpful Hints for 1Ls •The Insider •Election 2000 •For What It's Worth •Confessions of a 2L Transfer


Vol. 51, No. 2, September 26, 2000, University Of Michigan Law School Sep 2000

Vol. 51, No. 2, September 26, 2000, University Of Michigan Law School

Res Gestae

•Ralph Nader Speaks at Michigan Theater •Senate Sightings •Test Your Interview Prowess •Pants-Wearing Women of All Countries, Unite! •The Insider •An Unolympian Olympics •The Young and the Reckless •For What It's Worth


Vol. 51, No. 1, September 13, 2000, University Of Michigan Law School Sep 2000

Vol. 51, No. 1, September 13, 2000, University Of Michigan Law School

Res Gestae

•Wolverine Denied Access •Law Review Selects No New Members •Wolverine Access Swallows Students Whole •Geographically Confused? •Hello Kitty, Law School Joins Forces •I Loved My Summer Job •Three Second Memory •The Insider •1L Demographics •For What It's Worth


The Best-Laid Plans, Carl E. Schneider Jul 2000

The Best-Laid Plans, Carl E. Schneider

Articles

It is natural to suppose law is like the centurion and can do as it will: "I say to this man, Go, and he goeth; and to another, Come, and he cometh; and to my servant, Do this, and he doeth it." But a thousand years ago, King Canute tried to disillusion his courtiers about his efficacy by commanding the waves to stop beating. And fifty years ago, Harry Truman predicted of Dwight Eisenhower, "He'll sit here, and he'll say, 'Do this! Do that!' And nothing will happen. Poor Ike-it won't be a bit like the Army. He'll find it …


Vol. 50, No. 12, April 18, 2000, University Of Michigan Law School Apr 2000

Vol. 50, No. 12, April 18, 2000, University Of Michigan Law School

Res Gestae

•Campbell Competition Screws Internet Pornographers •Faculty Approves Changes to Calendar and Curriculum •South Africa III •The Social Problem of Coase •Above the Law •Redemption Song •3 Second Memory •Reflections •The Best is Yet to Come •Wrecked Weekend •The Big 1L Picture


Vol. 50, No. 11.5, April 1, 2000, University Of Michigan Law School Apr 2000

Vol. 50, No. 11.5, April 1, 2000, University Of Michigan Law School

Res Gestae

•UMLaw to Install Classroom Internet Access •Admissions Data Released •SFF Auction to be Held via eBay •RG to Adopt New Profanity Policy •1L's Lost Book Found in Well •Letters to the Editor •I Was a 1L Teletubby •The Complete SFF Auction Item List


Vol. 50, No. 11, March 28, 2000, University Of Michigan Law School Mar 2000

Vol. 50, No. 11, March 28, 2000, University Of Michigan Law School

Res Gestae

•Blood Will Flow Thursday •LSSS Ballot Box Opens Next Week •South Africa II •Interview •Grade Curve •Movie Reviews •The Final Darrow


Vol. 50, No. 10, March 14, 2000, University Of Michigan Law School Mar 2000

Vol. 50, No. 10, March 14, 2000, University Of Michigan Law School

Res Gestae

•Enough Stolen Laptops •It Really is that Bad •Olfactory Education •South Africa Memoirs •Oscar Predictions •March Madness


Vol. 50, No. 9, February 22, 2000, University Of Michigan Law School Feb 2000

Vol. 50, No. 9, February 22, 2000, University Of Michigan Law School

Res Gestae

•Sweatshops & the Mob •Classic Flattery •Clarence Darrow •Play by the Rules •Joan on the Ball •Resume Writing Tips


Vol. 50, No. 8, February 8, 2000, University Of Michigan Law School Feb 2000

Vol. 50, No. 8, February 8, 2000, University Of Michigan Law School

Res Gestae

•Donna Lopiano Delivers Keynote Address at Title IX Symposium •Protest Marks Title IX Symposium •Title IX, "Sexists," and Equality of Opportunity •1999/2000 Law School Faculty and Staff Salaries •Super Bowl World •Grade This •Dance Marathon •Horoscopes •Cheeto Rebel •Movie Reviews


Vol. 50, No. 7, January 25, 2000, University Of Michigan Law School Jan 2000

Vol. 50, No. 7, January 25, 2000, University Of Michigan Law School

Res Gestae

•Curriculum Committee to Recommend Calendar Changes •LSSS Decides to Leave Vacant 2L Representative Position Unfilled •Federalist View •A Dream Job •Grading the Exam •Y2K Resolutions •Sports Predictions •This Too Shall Pass


Review Of Leaving The Bench: Supreme Court Justices At The End, By D. N. Atkinson, Richard D. Friedman Jan 2000

Review Of Leaving The Bench: Supreme Court Justices At The End, By D. N. Atkinson, Richard D. Friedman

Reviews

David Atkinson points out an interesting anomaly near the beginning of his book, Leaving the Bench: scholars have spent an enormous amount of energy studying entrance to the Supreme Court-how justices are chosen-but much less studying exit. It is indeed an important issue. Do justices stay too long (or perhaps leave too early)? What mechanisms are in place to induce them to leave the Court when the time has come, and passed? Are further mechanisms needed?


Arbitration And Judicial Review, Theodore J. St. Antoine Jan 2000

Arbitration And Judicial Review, Theodore J. St. Antoine

Other Publications

A quarter century ago, in a presentation at the Academy's annual meeting, I used the phrase "contract reader" to characterize the role an arbitrator plays in construing a collective bargaining agreement. That two-word phrase may be the only thing I ever said before this body that has been remembered. Unfortunately, it is almost invariably misunderstood. Time and again members have reproached me: "What's the big deal about contract reading, anyway? Isn't it just the same as contract interpretation?" Or, more substantively scathing: "Do you really think, Ted, that all you have to do to interpret a labor agreement is to …


Ownership, Commercial Development, Transfer And Use Of Publicly Funded Research Results: The United States Legal Regime, Rebecca S. Eisenberg Jan 2000

Ownership, Commercial Development, Transfer And Use Of Publicly Funded Research Results: The United States Legal Regime, Rebecca S. Eisenberg

Other Publications

This report summarizes key provisions of the United States. legal regime concerning ownership, dissemination and commercialization of the results of publicly funded research as background for a study on the feasibility of improving access by developing countries and economies in transition to environmentally sound technologies (ESTs) developed in other parts of the world.


Dicta, University Of Michigan Law School Jan 2000

Dicta, University Of Michigan Law School

Miscellaneous Law School History & Publications

This publication is the 2000 edition of Dicta, the Law School Literary Journal.


Honors Convocation, University Of Michigan Law School Jan 2000

Honors Convocation, University Of Michigan Law School

Commencement and Honors Materials

Program for the May 12, 2000 University of Michigan Law School Honors Convocation.


Race In The Courtroom: Perceptions Of Guilt And Dispositional Attributions, Samuel R. Sommers, Phoebe C. Ellsworth Jan 2000

Race In The Courtroom: Perceptions Of Guilt And Dispositional Attributions, Samuel R. Sommers, Phoebe C. Ellsworth

Articles

The present studies compare the judgments of White and Black mock jurors in interracial trials. In Study 1, the defendant’s race did not influence White college students’ decisions but Black students demonstrated ingroup/outgroup bias in their guilt ratings and attributions for the defendant’s behavior. The aversive nature of modern racism suggests that Whites are motivated to appear nonprejudiced when racial issues are salient; therefore, the race salience of a trial summary was manipulated and given to noncollege students in Study 2. Once again, the defendant’s race did not influence Whites when racial issues were salient. But in the non-race-salient version …


Allocating The Judicial Power In A 'Unified Judiciary' (Restructuring Federal Courts), Evan H. Caminker Jan 2000

Allocating The Judicial Power In A 'Unified Judiciary' (Restructuring Federal Courts), Evan H. Caminker

Articles

Over the past half-century, federal courts scholarship concerning congressional control over the authority of Article III courts has focused predominantly on the question of jurisdiction: Which, if any, federal courts may or must be available to adjudicate which cases or controversies?' This preoccupation is unsurprising since most threatened or actualized congressional regulation over this period of time has concerned when and which federal courts would play a role in implementing the law of the land.2


Governments, Citizens, And Injurious Industries, Hanoch Dagan, James J. White Jan 2000

Governments, Citizens, And Injurious Industries, Hanoch Dagan, James J. White

Articles

In this Article, Professors Hanoch Dagan and James White study the most recent challenge raised by mass torts litigation: the interference of governments with the bilateral relationship between citizens and injurious industries. Using the tobacco settlement as their case study, Dagan and White explore the important benefits and the grave dangers of recognizing governments' entitlement to reimbursement for costs they have incurred in preventing or ameliorating their citizens' injuries. They further demonstrate that the current law can help capture these benefits and guard against the entailing risks, showing how subrogation law can serve as the legal foundation of the governments' …


"Externalities And Other Parasites." Review Of The Strategic Constitution, By R. D. Cooter, And Constitutional Democracy, By D. C. Mueller, Donald J. Herzog Jan 2000

"Externalities And Other Parasites." Review Of The Strategic Constitution, By R. D. Cooter, And Constitutional Democracy, By D. C. Mueller, Donald J. Herzog

Reviews

I shall argue that despite the occasional and charmingly belligerent pose struck by some economists of offering a superior alternative to conventional moral and political theory, economics is covertly parasitic on that theory. I begin in Part I by describing some of the core features of economic analysis and by disclosing my own sentiments about that analysis. The description will be terse, the disclosure partial. My aim is to identify, but certainly not pretend to resolve, some thorny methodological issues that surface in these two books. As for the disclosure, well, even if full disclosure were possible, which I doubt, …


Cardozo The [Small R] Realist, Richard D. Friedman Jan 2000

Cardozo The [Small R] Realist, Richard D. Friedman

Reviews

In Part I of this Review, I will discuss aspects of Cardozo's life and character. In Part II, I will discuss Cardozo's jurisprudential theory as revealed in his lectures and essays. In Part IlI, I will suggest how we gain a better perspective on his judicial opinions by understanding not only that theory but also the man and his life.


The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan Jan 2000

The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan

Articles

It has become conventional wisdom that internal regulations that distinguish between products on the basis of their production method are GATT-illegal, where applied to restrict imports (although possibly some such measures might be justified as 'exceptions' under Article XX). The aim of this article is to challenge this conventional wisdom, both from a jurisprudential and a policy perspective. First, we argue there is no real support in the text and jurisprudence of the GATT for the product/process distinction. The notion developed in the unadopted Tuna/Dolphin cases that processed-based measures are somehow excluded from the coverage of Article III (National Treatment) …


Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah Jan 2000

Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah

Articles

This Article examines the increased use of tax incentives as weapons in the international competition to attract investment. Professor Avi-Yonah argues that the establishment of tax havens allows large amounts of capital to go untaxed, depriving both developed and developing countries of revenue and forcing them to rely on forms of taxation less progressive than the income tax. He points to social insurance programs, many of which are already on uncertain courses as aging populations imperil their fiscal health, as likely to bear the brunt of the revenue loss that tax havens cause. Professor Avi-Yonah contends that both economic efficiency …


A Presumption Of Innocence, Not Of Even Odds, Richard D. Friedman Jan 2000

A Presumption Of Innocence, Not Of Even Odds, Richard D. Friedman

Articles

Now I know how the Munchkins felt. Here I have been, toiling in the fields of Evidenceland for some years, laboring along with others to show how use of Bayesian probability theory can assist in the analysis and understanding of evidentiary problems.' In doing so, we have had to wage continuous battle against the Bayesioskeptics-the wicked witches who deny much value, even heuristic value, for probability theory in evidentiary analysis.2 Occasionally, I have longed for law-and-economics scholars to help work this field, which should be fertile ground for them.3 So imagine my delight when the virtual personification of law and …


Race And The Right To Vote After Rice V. Cayetano, Ellen D. Katz Jan 2000

Race And The Right To Vote After Rice V. Cayetano, Ellen D. Katz

Articles

Last Term, the Supreme Court relied on Gomillion [v. Lightfoot] to hold that Hawaii, like Alabama before it, had segregated voters by race in violation of the Fifteenth Amendment. The state law at issue in Rice v. Cayetano provided that only "Hawaiians" could vote for the trustees of the state's Office of Hawaiian Affairs ("OHA"), a public agency that oversees programs designed to benefit the State's native people. Rice holds that restricting the OHA electorate to descendants of the 1778 inhabitants of the Hawaiian Islands embodied a racial classification that effectively "fenc[ed] out whole classes of ...ci tizens from decisionmaking …


Re-Examining The Role Of Patents In Appropriating The Value Of Dna Sequences, Rebecca S. Eisenberg Jan 2000

Re-Examining The Role Of Patents In Appropriating The Value Of Dna Sequences, Rebecca S. Eisenberg

Articles

As public and private sector initiatives race to complete the sequence of the human genome, patent issues have played a prominent role in speculations about the significance of this achievement. How much of the genome will be subject to the control of patent holders, and what will this mean for future research and the development of products for the improvement of human health? Is a patent system developed to establish rights in mechanical inventions of an earlier era up to the task of resolving competing claims to the genome on behalf of the many sequential innovators who elucidate its sequence …