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Full-Text Articles in Law
Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder
University of San Diego Law and Economics Research Paper Series
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …
"Which One Of You Did It? Criminal Liability For "Causing Or Allowing" The Death Of A Child, Lissa Griffin
"Which One Of You Did It? Criminal Liability For "Causing Or Allowing" The Death Of A Child, Lissa Griffin
Elisabeth Haub School of Law Faculty Publications
This article analyzes how current U.S. criminal law addresses the problem of securing a homicide conviction where multiple defendants are accused in a child's non-accidental death. Part III sets forth the English response: a statute that includes (1) a new substantive crime; (2) a permissible negative inference against a defendant who fails to account for the non-accidental death of a child for whom he or she is responsible; and (3) delay of a motion to dismiss for failure to establish a prima facie case until after the defense has been presented or the jury has been allowed to draw the …
New Technology, Old Defenses: Internet Sting Operations And Attempt Liability, Audrey Rogers
New Technology, Old Defenses: Internet Sting Operations And Attempt Liability, Audrey Rogers
Elisabeth Haub School of Law Faculty Publications
This article addresses the general principles of attempt liability, including a description of the doctrines of factual and legal impossibility and the rationale behind the historical treatment of these defenses. Part III describes recent Internet attempt cases, and Part IV analyzes issues raised by such cases. This article suggests that the new Internet cases provide further rationale for rejecting a distinction between factual and legal impossibility that would allow the latter to be a defense. This article also discusses issues surrounding the appropriate mens rea for attempt, and its applicability to Internet cases, where the defendants claim ignorance or indifference …