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Full-Text Articles in Law

Taxing Book Profits: New Proposals And 40 Years Of Critiques, Mindy Herzfeld Dec 2020

Taxing Book Profits: New Proposals And 40 Years Of Critiques, Mindy Herzfeld

UF Law Faculty Publications

This paper considers recent domestic and international proposals to use financial statement earnings as the basis for imposing additional or minimum taxes on corporate income and to reallocate corporate profits among jurisdictions. It reviews prior research undertaken in the context of previous proposals to partially substitute financial accounts for taxable income and considers how valid critiques of prior proposals are with respect to current initiatives. It concludes by noting that the concerns raised about earlier proposals have neither been fully considered nor addressed in the recent initiatives.


Negative Identity And Conflict, Jonathan R. Cohen Jan 2020

Negative Identity And Conflict, Jonathan R. Cohen

UF Law Faculty Publications

This article explores an aspect of identity that can be particularly challenging for conflict resolution—negative identity. By negative identity, I mean an identity in which a party implicitly or explicitly defines itself in a negative way, specifically, by way of contrast to some other party. This phenomenon occurs in conflicts ranging from small, interpersonal ones to large-scale conflicts between national, ethnic, and religious groups. Negative identities may make conflicts more likely to arise and also make them more difficult to resolve when they do. Fortunately, there are steps that both parties and neutrals can take to foster conflict resolution in …


Check State: Avoiding Preemption By Using Incentives, Michael Allan Wolf Jan 2020

Check State: Avoiding Preemption By Using Incentives, Michael Allan Wolf

UF Law Faculty Publications

No abstract provided.


The Spurious Allure Of Pass-Through Parity, Karen C. Burke Jan 2020

The Spurious Allure Of Pass-Through Parity, Karen C. Burke

UF Law Faculty Publications

In 2017, Congress reduced tax rates on both corporate and noncorporate income. The drafters invoked the concept of pass-through parity to justify lower rates on noncorporate business income, resulting in a new and highly controversial deduction for pass-through owners under § 199A. The concept of pass-through parity conflates equitable treatment of different entity forms with equitable distribution of the ultimate tax burden among labor and capital. The flawed rationale for § 199A may be viewed as an attempt to preserve the pre-2017 preference for pass-through income; conceptually, the advantage of lower corporate rates is limited to the availability of a …


Children’S Equality Rights: Every Child’S Right To Develop To Their Full Capacity, Nancy E. Dowd Jan 2020

Children’S Equality Rights: Every Child’S Right To Develop To Their Full Capacity, Nancy E. Dowd

UF Law Faculty Publications

Children are born equal. Yet as early as eighteen months, hierarchies emerge among children. These hierarchies are not random but fall into patterns by race, gender and class. They are not caused nor voluntarily chosen by children or their parents. The hierarchies grow, persist, and are made worse by systems and policies created by the state, perpetuating the position of the privileged and continuing the disadvantage of the subordinated. Children’s equal right to develop to their capacity is severely undermined by policies and structures that hamper and block the development of some by creating barriers and challenges or failing to …


The New Enforcement Regime: Revisiting The Law Of Employee Competition (And The Scholarship Of Professor Charles Sullivan) With 2020 Vision, Rachel Arnow-Richman Jan 2020

The New Enforcement Regime: Revisiting The Law Of Employee Competition (And The Scholarship Of Professor Charles Sullivan) With 2020 Vision, Rachel Arnow-Richman

UF Law Faculty Publications

This Article, prepared for Seton Hall Law School’s 2019 Symposium on the scholarship of Professor Charles Sullivan, labels and critiques “the new enforcement regime” in employee mobility law. For centuries, employee noncompetes have been regulated primarily through the common law rule of reason. The last decade, however, has witnessed a surge in public initiatives seeking to restrict employers’ use and enforcement of these agreements. They include proposed legislation, regulatory undertakings, class action litigation, and state enforcement programs that seek reforms ranging from an end to the use of noncompetes with vulnerable workers to the outright prohibition of all forms of …


Minding The Gaps In Regulation Of Do-It-Yourself Biotechnology, Barbara J. Evans Jan 2020

Minding The Gaps In Regulation Of Do-It-Yourself Biotechnology, Barbara J. Evans

UF Law Faculty Publications

This Symposium confronts the reality that genetic technologies – not just genetic tests, but tools for altering plant, animal, and human genomes – are rapidly becoming and indeed already are consumer technologies. People can experiment with and apply these technologies in disintermediated formats, potentially without the involvement of national research funding agencies, professional scientists, physicians, genetic counselors, regulators, and traditional medical product manufacturers. The framework of 20th -century medical product and practice regulations assigned each of these parties a role in promoting ethical, safe, and effective biomedical research and health care. Do-it-yourself biotechnology (DIYbio), which includes direct-to-consumer (DTC) and do-it-yourself …


Judging And Baseball, Merritt E. Mcalister Jan 2020

Judging And Baseball, Merritt E. Mcalister

UF Law Faculty Publications

No abstract provided.


Negative Activism, Barbara A. Bliss, Peter Molk, Frank Partnoy Jan 2020

Negative Activism, Barbara A. Bliss, Peter Molk, Frank Partnoy

UF Law Faculty Publications

Shareholder activism has become one of the most important and widely studied topics in law and finance. To date, popular and academic accounts have focused on what we call “positive activism,” where activists seek to profit from positive changes in the share prices of targeted firms. In this Article, we undertake the first comprehensive study of positive activism’s mirror image, which we term “negative activism.” Whereas positive activists focus on increasing share prices, negative activists take short positions to profit from decreasing share prices. We develop a descriptive typology of three categories of negative activism and use a private database …


Ebay, Permanent Injunctions, And Trade Secrets, Elizabeth A. Rowe Jan 2020

Ebay, Permanent Injunctions, And Trade Secrets, Elizabeth A. Rowe

UF Law Faculty Publications

This Article presents the first qualitative empirical review of permanent injunctions in trade secret cases. In addition, it explores the extent to which the Supreme Court’s patent decision in eBay v. MercExchange has influenced the analysis of equitable principles in federal trade secret litigation. Among the more notable findings are that while equitable principles are generally applied in determining whether to grant a permanent injunction to a prevailing party after trial, the courts are not necessarily strictly applying the four factors from eBay. The award of monetary relief does not preclude equitable injunctive relief, and courts can find irreparable harm …


Is Solitary Confinement A Punishment?, John F. Stinneford Jan 2020

Is Solitary Confinement A Punishment?, John F. Stinneford

UF Law Faculty Publications

The United States Constitution imposes a variety of constraints on the imposition of punishment, including the requirements that the punishment be authorized by a preexisting penal statute and ordered by a lawful judicial sentence. Today, prison administrators impose solitary confinement on thousands of prisoners despite the fact that neither of these requirements has been met. Is this imposition a “punishment without law,” or is it a mere exercise of administrative discretion? In an 1890 case called In re Medley, the Supreme Court held that solitary confinement is a separate punishment subject to constitutional restraints, but it has ignored this holding …


Sustainable Tax Policy Through The Lens Of Intergenerational Justice, Neil H. Buchanan Jan 2020

Sustainable Tax Policy Through The Lens Of Intergenerational Justice, Neil H. Buchanan

UF Law Faculty Publications

As the papers in this issue demonstrate, the tax system, both domestically and internationally, can be used to help undo generations of damage to all aspects of society, allowing our children and grandchildren to inherit a society that is more just and prosperous than what we are living with today. This is what sustainable policy design requires.


The Unwritten Rules Of Liberal Democracy, Charles W. Collier Jan 2020

The Unwritten Rules Of Liberal Democracy, Charles W. Collier

UF Law Faculty Publications

This Article is set amidst the distinctly unsettled and unsettling state of governmental practices, legislative policy, and presidential politics of contemporary America. Immediacy, too, introduces its own uncertainty—as compared to the comfortable vantage point of the distant future. But, as I shall argue, there is no realistic alternative to beginning in medias res. To address these issues as they inherently demand, the usual precedents and protocols and precautions must be set aside—if they are not already “gone with the wind.”6 Since the 2016 Presidential Election, and even before, threats to liberal democracy have emerged, in plausible form, as never before …


Bundled Discounts, Loyalty Discounts And Antitrust Policy, Roger D. Blair, Thomas Knight Jan 2020

Bundled Discounts, Loyalty Discounts And Antitrust Policy, Roger D. Blair, Thomas Knight

UF Law Faculty Publications

In this paper, we explore the competitive significance of both bundled and loyalty discounts. The paper proceeds as follows. In Section II, we examine the antitrust treatment of both bundled discounts and loyalty discounts in the United States. In Section III, we examine bundled discounts and discuss their competitive significance. In Section IV, we examine loyalty discounts as well as their competitive significance. In Section V, we suggest that the courts evaluate bundled discounts and loyalty discounts under the Rule of Reason. In Section VI, we close with some concluding remarks and policy recommendations.


The Systems Approach To Teaching Business Associations, Lynn M. Lopucki, Andrew Verstein Jan 2020

The Systems Approach To Teaching Business Associations, Lynn M. Lopucki, Andrew Verstein

UF Law Faculty Publications

The systems approach applies the methods of systems analysis to law. The principal method is to describe the system, situate a problem within the system, and take system mechanics into account in solving it. The system might be the “legal system”—essentially litigation. But more often, it is a “law-related system”—one not composed of law, but one in which law plays a role. That system might be crime, the Internet, the corporation, or any other activity substantially affected by law. The analyst situates the application of law in the context of the physical system as it actually operates. In business associations, …


Children's Equality: Strategizing A New Deal For Children, Nancy E. Dowd Jan 2020

Children's Equality: Strategizing A New Deal For Children, Nancy E. Dowd

UF Law Faculty Publications

It is the ultimate gift to have one’s work trigger feedback, critique and challenge that expands and deepens the project. Professors Cooper, Huntington, McGinley, Silbaugh, and Woodhouse all have been sources of inspiration for me; their Articles and Essays in response to Reimagining Equality contribute both to my thinking and to the core focus of the book, the well-being, development and equality of all children, but also to the broad focus of this special issue on children and poverty. I am particularly grateful for their challenges and critiques, and their shared focus on the strategies I explore in the book, …


Rethinking The Efficiency Of The Common Law, D. Daniel Sokol Jan 2020

Rethinking The Efficiency Of The Common Law, D. Daniel Sokol

UF Law Faculty Publications

This Article shows how Posner and other scholars who claimed that common law was efficient misunderstood the structure of common law. If common law was more efficient, there would have been a noticeable push across most, if not all, doctrines to greater efficiency. This has not been the case. Rather, common law, better recast as a “platform,” could, under a certain set of parameters, lead to efficient outcomes. Next, the Article’s analysis suggests that while not every judge thinks about efficiency in decision-making, there must be some architectural or governance feature pushing in the direction of efficiency — which exists …


Children's Equality: The Centrality Of Race, Gender, And Class, Nancy E. Dowd Jan 2020

Children's Equality: The Centrality Of Race, Gender, And Class, Nancy E. Dowd

UF Law Faculty Publications

Hierarchies among children dramatically impact their development. Beginning before birth, and continuing during their progression to adulthood from birth to age 18, structural and cultural barriers separate and subordinate some children, while they privilege others. The hierarchies replicate patterns of inequality along familiar lines, particularly those of race, gender, and class, and the intersections of those identities. These barriers, and co-occurring support of privilege for other children, emanate from policies, practices, and structures of the state, including education, health, policing and juvenile justice, and limited social welfare. Reimagining Equality: A New Deal for Children of Color takes on the task …


Finding Balance, Forging A Legacy: Harassers’ Rights And Employer Best Practices In The Era Of Metoo, Rachel Arnow-Richman Jan 2020

Finding Balance, Forging A Legacy: Harassers’ Rights And Employer Best Practices In The Era Of Metoo, Rachel Arnow-Richman

UF Law Faculty Publications

This article, prepared for the Annual Jack Pemberton Lecture on Workplace Justice, calls for the development of best practices for handling accused harassers in response to the MeToo movement. It contends that much of MeToo’s legacy will be determined by the voluntary choices of employers as they implement new policies and practices surrounding sexual harassment. It is therefore crucial that employers gain a better understanding of the nature and scope of sexual harassment and the risks of both over- and under-enforcement of anti-harassment norms. Through analysis of Harvey Weinstein’s final contract as Co-Chairman of the Weinstein Companies, the article juxtaposes …


Direct Evidence Of A Sherman Act Agreement, William H. Page Jan 2020

Direct Evidence Of A Sherman Act Agreement, William H. Page

UF Law Faculty Publications

In cases that allege price fixing or other per se violations of Section 1 of the Sherman Act, courts usually begin their opinions by saying there is no direct evidence of agreement—evidence like a “recorded phone call” that is “explicit and requires no inferences to establish” that the necessary direct communications occurred. Only at that point do the courts turn to the sufficiency of the inferences of agreement from circumstantial evidence. Courts highlight the absence of direct evidence of agreement in this way because of its special role on motions to dismiss or for summary judgment, when courts do not …


The Politics Of Pregnancy Accommodation, Stephanie Bornstein Jan 2020

The Politics Of Pregnancy Accommodation, Stephanie Bornstein

UF Law Faculty Publications

How can antidiscrimination law treat men and women “equally” when it comes to the issue of pregnancy? The development of U.S. law on pregnancy accommodation in the workplace tells a story of both legal disagreements about the meaning of “equality” and political disagreements about how best to achieve “equality” at work for women. Federal law has prohibited sex discrimination in the workplace for over five decades. Yet, due to long held gender stereotypes separating work and motherhood, the idea that prohibiting sex discrimination requires a duty to accommodate pregnant workers is a relatively recent phenomenon—and still only partially required by …


Integrated Learning, Integrated Faculty, Rachel Arnow-Richman Jan 2020

Integrated Learning, Integrated Faculty, Rachel Arnow-Richman

UF Law Faculty Publications

A fundamental obstacle to the success of legal education’s practice readiness movement is the “bifurcated faculty.” Most law schools continue to operate a two tiered system in which a group of elite credentialed “doctrinal” faculty enjoy the generous compensation, security, and privileges associated with tenure, while an underclass of contract faculty teach work intensive “skills” courses for lower pay and lesser status. This Essay analyzes the bifurcated faculty as a personnel practice, leveraging insights from management theory and employment discrimination scholarship to evaluate law schools as employers. It considers, first, the rise of new economy management practices that eschew static …


Escaping Doctrinal Lockboxes In First Amendment Jurisprudence: Workarounds For Strict Scrutiny For Low-Value Speech In The Face Of Stevens And Reed, Clay Calvert Jan 2020

Escaping Doctrinal Lockboxes In First Amendment Jurisprudence: Workarounds For Strict Scrutiny For Low-Value Speech In The Face Of Stevens And Reed, Clay Calvert

UF Law Faculty Publications

The United States Supreme Court’s 2010 opinion in the crush-video case of United States v. Stevens made it extremely difficult to declare new varieties of low-value speech unprotected by the First Amendment. Five years later, the Court’s sign-ordinance ruling in Reed v. Town of Gilbert made it exceedingly tough for facially content-based regulations imposed on presumptively protected speech to be analyzed by any standard of judicial review less rigorous than the demanding strict scrutiny test. This Article examines how some courts today, despite being hemmed in by the strictures of both Stevens and Reed, are creatively unearthing novel ways to …


Troll Storms And Tort Liability For Speech Urging Action By Others: A First Amendment Analysis And An Initial Step Toward A Federal Rule, Clay Calvert Jan 2020

Troll Storms And Tort Liability For Speech Urging Action By Others: A First Amendment Analysis And An Initial Step Toward A Federal Rule, Clay Calvert

UF Law Faculty Publications

This Commentary examines when, consistent with First Amendment principles of free expression, speakers can be held tortiously responsible for the actions of others with whom they have no contractual or employer-employee relationship. It argues that recent lawsuits against Daily Stormer publisher Andrew Anglin for sparking “troll storms” provide a timely analytical springboard into the issue of vicarious tort liability. Furthermore, such liability is particularly problematic when a speaker’s message urging action does not fall into an unprotected category of expression, such as incitement or true threats, and thus, were it not for tort law, would be fully protected. In examining …


After Forty Years Of Antitrust Revision And Apple V. Pepper, What Now Illinois Brick?, Jeffrey L. Harrison Jan 2020

After Forty Years Of Antitrust Revision And Apple V. Pepper, What Now Illinois Brick?, Jeffrey L. Harrison

UF Law Faculty Publications

Nineteen seventy-seven was a paradigm-shifting year in antitrust law. Decisions by the Supreme Court greatly limited the type of parties who could successfully bring antitrust actions and what types of activities would violate the antitrust laws. First, in January of that year, the Court, in Brunswick v. Pueblo Bowl-O-Mat, ruled that to mount a case the plaintiff had to have suffered an antitrust injury. In other words, even if the antitrust laws were violated, the party raising the issue had to have suffered the type of harm the laws were designed to avoid. Then in a fourteen day span the …


The Political Economy Of Corporate Law And Governance: American And Korean Rules Under Different Endogenous Conditions And Forms Of Capitalism, Robert J. Rhee Jan 2020

The Political Economy Of Corporate Law And Governance: American And Korean Rules Under Different Endogenous Conditions And Forms Of Capitalism, Robert J. Rhee

UF Law Faculty Publications

Advanced economies operate under different forms of capitalism and social order. Corporate law is fixed only insofar as a country’s political economy and social organization are static. This article explains why an advanced economy may choose inefficient rules. Korean rules are the product of past industrial development policies and current social-political-economic conditions; endogenous conditions align corporate law with nationalistic sentiments and the public interest. The cost of this policy is diminution of firm value. The benefit is the erection of a plausible distinction between rule- and fact-based control of key corporate groups. This system maintains de facto national control of …


What Happened To Grandma’S House: The Real Property Implications Of Dying Intestate, Danaya C. Wright Jan 2020

What Happened To Grandma’S House: The Real Property Implications Of Dying Intestate, Danaya C. Wright

UF Law Faculty Publications

Studies have shown that intergenerational wealth transmission significantly affects wealth concentration and the growing wealth gap. Of the two million households that received an inheritance or a substantial inter vivos gift each year, roughly half are small, under $50,000, while transfers of $1 million or more account for only 2% of the transfers. Yet, those 2% of inheritances over $1 million comprise 40% of total wealth transferred. As scholars continue to examine the role of inheritance in the alarming wealth gap, few are focusing on how the laws of intestacy might exacerbate the gap by leading to greater wealth loss …


The Rise And (Potential) Fall Of U.S. Cartel Enforcement, Vivek Ghosal, D. Daniel Sokol Jan 2020

The Rise And (Potential) Fall Of U.S. Cartel Enforcement, Vivek Ghosal, D. Daniel Sokol

UF Law Faculty Publications

Government enforcement against collusion, now viewed by the Supreme Court as the “supreme evil” in antitrust, has gone through various phases of enforcement in the United States. There have been periods in which cartels have been able to collude more or less effectively given various institutional tools at the disposal of the government. By analyzing enforcement and prosecutions data over a long time horizon, 1969–2016, this Article examines the attributes of cartel enforcement over time and the changing use of tools to assist with detection and punishment. We provide a comprehensive description of critical cartel enforcement events and institutional developments …


Analyzing Vertical Mergers: Accounting For The Unilateral Effects Tradeoff And Thinking Holistically About Efficiencies, Roger D. Blair, Christine Wilson, D. Daniel Sokol, Keith Klovers, Jeremy Sandford Jan 2020

Analyzing Vertical Mergers: Accounting For The Unilateral Effects Tradeoff And Thinking Holistically About Efficiencies, Roger D. Blair, Christine Wilson, D. Daniel Sokol, Keith Klovers, Jeremy Sandford

UF Law Faculty Publications

With the adoption of the 2020 Vertical Merger Guidelines, the U.S. antitrust agencies have updated their guidance on vertical mergers for the Twenty-First Century. Although economists have long recognized the procompetitive benefits most vertical mergers generate, the law has not always followed suit, and has sometimes condemned vertical mergers for making the merged firm more efficient. In this article, we attempt to catalogue the extensive list of efficiencies that vertical mergers can generate, trace the often halting efforts to incorporate these insights into the law, and propose a framework that courts and agencies can use to assess the likely competitive …


The Ncaa’S Transfer Rules: An Antitrust Analysis, Roger D. Blair, Wenche Wang Jan 2020

The Ncaa’S Transfer Rules: An Antitrust Analysis, Roger D. Blair, Wenche Wang

UF Law Faculty Publications

In Deppe v. National Collegiate Athletic Association, the Seventh Circuit accepted the NCAA’s argument that its transfer rules are presumptively procompetitive. It also approved the NCAA’s no-poaching agreement. This Article analyzes these NCAA-imposed restraints and finds them inconsistent with current antitrust policy.