Law Commons^™

Taxes And Competitiveness, Michael S. Knoll

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Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality. A tax system is competitively neutral when taxes do not cause competitors to change their relative valuations of any investments. This paper then uses that theory to evaluate tax policy in two high profile and important areas. The paper begins by describing two models of competitiveness, called the conduit or new money model and the investor or old money model. The central …

Legal Reform In Contemporary Japan, Eric Feldman

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In this chapter I offer a preliminary assessment of a quickly moving target—legal reform and its impact on rights in Japan. Although a broad consensus has emerged among interested parties that at least some degree of reform is desirable, there is significant disagreement about the goals of reform, and also about the likelihood that it will achieve certain objectives. Some commentators believe that the Japanese legal system is on the cusp of a “revolution” that will shore up long-neglected rights and create new entitlements. Others predict that the consequences of reform will be modest; and they despair that aggrieved individuals …

Welfare Polls: A Synthesis, Matthew D. Adler

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“Welfare polls” are survey instruments that seek to quantify the determinants of human well-being. Currently, three “welfare polling” formats are dominant: contingent-valuation surveys, QALY surveys, and happiness surveys. Each format has generated a large, specialized, scholarly literature, but no comprehensive discussion of welfare polling as a general enterprise exists. This Article seeks to fill that gap. Part I describes the trio of existing formats. Part II discusses the actual and potential uses of welfare polls in government decisionmaking. Part III analyzes in detail the obstacles that welfare polls must overcome to provide useful well-being information, and concludes that they can …

Censorship By Proxy: The First Amendment, Internet Intermediaries, And The Problem Of The Weakest Link, Seth F. Kreimer

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The rise of the Internet has changed the First Amendment drama, for governments confront technical and political obstacles to sanctioning either speakers or listeners in cyberspace. Faced with these challenges, regulators have fallen back on alternatives, predicated on the fact that, in contrast to the usual free expression scenario, the Internet is not dyadic. The Internet's resistance to direct regulation of speakers and listeners rests on a complex chain of connections, and emerging regulatory mechanisms have begun to focus on the weak links in that chain. Rather than attacking speakers or listeners directly, governments have sought to enlist private actors …

Codifying Shari'a: International Norms, Legality & The Freedom To Invent New Forms, Paul H. Robinson, Adnan Zulfiqar, Margaret Kammerud, Michael Orchowski, Elizabeth A. Gerlach, Adam L. Pollock, Thomas M. O'Brien, John C. Lin, Tom Stenson, Negar Katirai, J. John Lee, Marc Aaron Melzer

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The United Nations Development Program and the Republic of the Maldives, a small Muslim country with a constitutional democracy, commissioned this project to craft the country's first system of codified penal law and sentencing guidelines. This Article describes the special challenges and opportunities encountered while drafting a penal code based on Shari'a (Islamic law). On the one hand, such comprehensive codification is more important and more likely to bring dramatic improvements in the quality of justice than in many other societies, due in large part to the problems of assuring fair notice and fair adjudication in the uncodified Shari'a-based system …

Policy Analysis For Natural Hazards: Some Cautionary Lessons From Environmental Policy Analysis, Matthew D. Adler

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How should agencies and legislatures evaluate possible policies to mitigate the impacts of earthquakes, floods, hurricanes and other natural hazards? In particular, should governmental bodies adopt the sorts of policy-analytic and risk assessment techniques that are widely used in the area of environmental hazards (chemical toxins and radiation)? Environmental hazards policy analysis regularly employs proxy tests, in particular tests of technological “feasibility,” rather than focusing on a policy’s impact on well-being. When human welfare does enter the analysis, particular aspects of well-being, such as health and safety, are often given priority over others. “Individual risk” tests and other features of …

Edward R. Becker: A Man In Full, Stephen B. Burbank

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No abstract provided.

Making Sentencing Sensible, Douglas A. Berman, Stephanos Bibas

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This Term, Cunningham v. California offers the Supreme Court a rare opportunity to bring order to its confusing, incoherent, formalistic body of sentencing law. Sentencing law must accommodate many structural and individual constitutional interests: federalism, the separation of powers, democratic experimentation, individualization, consistency, efficiency, and procedural fairness and notice. The Court, however, has lurched from under- to over-regulation without carefully weighing competing principles and tradeoffs. A nuanced, modern sentencing jurisprudence would emphasize that a trial is a backward-looking, offense-oriented event well suited for a lay jury. Sentencing, in contrast, includes forward-looking, offender-oriented assessments and calls upon an expert, repeat-player judge …

Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford

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This short review essay evaluates the Practicing Law Institute's Circular 230 Deskbook by Jonathan G. Blattmachr, Mitchell M. Gans and Damien Rios. For attorneys, accountants and others who "practice" before the IRS, the Circular 230 Deskbook is a masterful analysis and an important guide to the Internal Revenue Service's labyrinthine rules and regulations governing tax penalties, reportable transactions and the conduct of tax practitioners. Most tax attorneys and accountants have reacted to the recent changes to Circular 230 by appending banner notices to all written communications. Without fully understanding the underlying rules, however, a practitioner cannot be sure that a …

How Antidiscrimination Law Learned To Live With Racial Inequality, Matthew Lindsay

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This Article explores a great paradox at the heart of the prevailing paradigm of American antidiscrimination law: the colorblindness ideal. In theory, and often in practice, that ideal is animated by a genuine commitment to liberal, individualist, race-neutral egalitarianism. For many of its partisans, colorblindness entails not only a negative injunction against race-conscious decisionmaking, but also, crucially, an affirmative program for the achievement of true racial equality. For these proponents, scrupulously race-neutral decisionmaking both advances the interests of racial minorities and embodies the best aspirations of the civil rights movement. In this worldview, colorblindness offers the only true antidote for …

The Doctrine Of Precedent In The United States Of America, Mortimer N.S. Sellers

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No abstract provided.

A Contractarian Argument Against The Death Penalty, Claire Oakes Finkelstein

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Opponents of the death penalty typically base their opposition on contingent features of its administration, arguing that the death penalty is applied discriminatory, that the innocent are sometimes executed, or that there is insufficient evidence of the death penalty’s deterrent efficacy. Implicit in these arguments is the suggestion that if these contingencies did not obtain, serious moral objections to the death penalty would be misplaced. In this Article, Professor Finkelstein argues that there are grounds for opposing the death penalty even in the absence of such contingent factors. She proceeds by arguing that neither of the two prevailing theories of …

Book Review (Reviewing Petros C. Mavroidis & Alan O. Sykes, The Wto And International Trade Law: Dispute Settlement (2005)), Sungjoon Cho

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Professors Petros Mavroidis and Alan Sykes have produced a dependable compendium on the WTO dispute settlement system. The book consists of six parts corresponding to six critical issues in the field; namely: (1) the function of the WTO dispute settlement system, (2) the standard of review, (3) remedies, (4) participation, (5) unilateral enforcement, and (6) governance. In each part, they carefully selected representative and informative articles which offer readers perspectives that are essential to comprehend this salient and discrete disciplinary area in the study of the WTO. Notwithstanding a few weaknesses, such as limited descriptions of the “dynamic” development of …

Christianity And The (Modest) Rule Of Law, David A. Skeel Jr., William J. Stuntz

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Conservative Christians are often accused, justifiably, of trying to impose their moral views on the rest of the population: of trying to equate God's law with man's law. In this essay, we try to answer the question whether that equation is consistent with Christianity. It isn't. Christian doctrines of creation and the fall imply the basic protections associated with the rule of law. But the moral law as defined in the Sermon on the Mount is flatly inconsistent with those protections. The most plausible inference to draw from those two conclusions is that the moral law - God's law - …

Federalism And Private International Law: Implementing The Hague Choice Of Court Convention In The United States, Stephen B. Burbank

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Federalism is important in the United States. It is also important that the United States be able to participate effectively in a global economy and that those charged with the conduct of the country's foreign affairs be able to make, and that the country abide by, international agreements that are designed to facilitate transnational commercial activity. The Hague Choice of Court Convention is one such agreement, the modest fruits of more than a decade of work in an international lawmaking effort that was initiated by the United States. However modest the fruits of the enterprise, the rest of the world …

The Next "New Wave": Law Genre Documentaries, Lawyering In Support Of The Creative Process, And Visual Legal Advocacy, Regina Austin

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Unlike law-related feature films, law-related documentary or nonfiction films have rarely been the subject of legal scholarship, nor have they been extensively used as teaching tools throughout the law school curriculum. The lack of interest in such films is explained by a number of popular misconceptions about documentaries, such as their “genre-lessness” or the lack of common threads running through the films that facilitate critical reception; the elusive nature of documentary truth; the films’ fixation on victimization and by necessity the exploitation of the films’ subjects; and the lack of practical payoff for law students and lawyers from critically studying …

The Future Of International Law Is Domestic (Or, The European Way Of Law), William W. Burke-White, Anne-Marie Slaughter

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No abstract provided.

Can Appropriation Riders Speed Our Exit From Iraq?, Charles Tiefer

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To explore the implications of riders - provisions added to appropriation bills that "ride" on the underlying bill - on the United States' continued military force in Iraq, the author draws three hypotheticals, each focusing on the debate surrounding the policy and political disputes raised by the use of such riders. A "withdrawal" rider, which would authorize funding only if there exists a plan to withdraw American ground troops by a set deadline, remains the most important - and controversial - rider. Riders may also significantly affect wartime policies, like those that limit the President's use of reservists in combat …

The Place Of Competition In American Election Law, In The Marketplace Of Democracy, Nathaniel Persily

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This forthcoming book chapter defines the problem of diminished political competition, describes the relevant legal analogies concerning regulation of economic competition, and explains how the law shapes the competitive environment for elections. It also details how Supreme Court justices have sometimes tried to incorporate competitiveness concerns into their election law decisions in cases concerning ballot access, redistricting, campaign finance, party reform, and term limits. For the most part, constitutional law proves to be both a blunt and a coarse instrument for addressing excesses of partisan greed or self-interest, but justices of varying ideological leanings have invoked such concerns (usually in …

Insurance Against Misinformation In The Securities Market, Tom Baker

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Prepared at the request of the Task Force to Modernize Securities Legislation in Canada, this study describes and evaluates evaluate a new capital markets insurance concept: securities misinformation insurance. This new insurance would compensate investors for losses caused by securities law violations. The most powerful objection to this new concept is that investors do not need a new insurance program for securities misinformation losses. Individual and institutional investors already can spread securities misinformation losses by holding a diversified portfolio. Nevertheless, a securities misinformation insurance program has the potential to provide systemic benefits: improved compliance with securities laws (resulting from cost …

The Business Of Employing People With Disabilities: Four Case Studies, Alexander A. Boni-Saenz, Allen W. Heinemann, Deborah S. Crown, Linda L. Emanuel

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This exploratory study examines employer attitudes towards people with disabilities in the labor market. Through in-depth, semi-structured interviews with senior management, human resources staff, directors of diversity, and hiring managers at four corporations, it pinpoints reasons why businesses chose to hire people with disabilities, investigates the perceived benefits and barriers to hiring people with disabilities, and identifies strategies for successfully hiring and retaining workers with disabilities. It fills a gap in examining the attitudes and decision-making processes of U.S. companies that have been leaders in hiring people with disabilities, as well as delving into the special issues of small businesses …

Transparency And Participation In Criminal Procedure, Stephanos Bibas

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The insiders who run the criminal justice system–judges, police, and especially prosecutors–have information, power, and self-interests that greatly influence the criminal justice process and outcomes. Outsiders–crime victims, bystanders, and most of the general public–find the system frustratingly opaque, insular, and unconcerned with proper retribution. As a result, a spiral ensues: insiders twist rules as they see fit, outsiders try to constrain them, and insiders find new ways to evade or manipulate the new rules. The gulf between insiders and outsiders undercuts the instrumental, moral, and expressive efficacy of criminal procedure in serving the criminal law’s substantive goals. The gulf clouds …

The Consciousness Of Religion And The Consciousness Of Law, With Some Implications For Dialogue, Howard Lesnick

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No abstract provided.

Gay Marriage, Public Opinion And The Courts, Nathaniel Persily

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This Article examines trends in public opinion and media coverage on gay marriage to evaluate the claim that the Supreme Court’s decision in Lawrence v. Texas and the Massachusetts Supreme Judicial Court’s decision in Goodridge v. Department of Health catalyzed an anti-gay “backlash.” We find that in the immediate aftermath of Lawrence a larger share of the American public expressed hostile attitudes on questions tapping opinions on gay sex and gay marriage. That backlash continued through the two Goodridge decisions and the 2004 election, but appears to have leveled off and even returned to pre-Lawrence levels by the summer of …

Patents On Human Genes: An Analysis Of Scope And Claims, Lori B. Andrews, Jordan K. Paradise, Timothy R. Holbrooke

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There is significant domestic and international opposition to gene patents based on the fact that gene patents deter medical research and health care, as well as the policy position that genes are an inherent product of nature. Yet, equally troubling is the fact that gene patents have been issued by the U.S. Patent & Trademark Office that are problematic with respect to existing federal patent law. The authors of this Policy Forum describe their study, which examined issued gene patents covering a variety of genetic diseases and described ways in which many claims fell short of USPTO patentability requirements.

Reforming The Branch Profits Tax To Advance Neutrality, Fred B. Brown

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Congress enacted the branch profits tax in order to reduce the disparity between the taxation of U.S. subsidiaries and U.S. branches of foreign corporations. The branch profits tax attempts to promote neutrality by subjecting the U.S. branch earnings of a foreign corporation to a second level of U.S. tax upon the deemed remittance of the earnings outside of the U.S. branch. This is to approximate the second-level tax that occurs in the subsidiary setting when a U.S. subsidiary pays dividends to its foreign parent. Unlike the dividend tax in the subsidiary setting, however, the branch profits tax can apply even …

Wrongful Discharge: The Use Of Federal Law As A Source Of Public Policy, Nancy M. Modesitt

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Wrongful discharge in violation of public policy circumscribes the employment at-will doctrine by prohibiting employers from firing employees who engage in conduct that is deemed to be protected by state or federal public policy. While much has been written about the pros and cons of such wrongful discharge claims, to date no scholarship has focused on the problems that arise when the source of public policy is a federal rather than state statute. This article analyzes the historical and current approaches to the use of federal statutes as a source of public policy to protect employees against discharge, concluding that …

Five Myths About Antitrust Damages, Robert H. Lande

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This article examines five common beliefs about antitrust damages and shows they all are untrue.

Myth #1. Antitrust violations give rise to treble damages.

Myth #2. There is "duplication" of antitrust damages because many defendants pay six-fold or more damages.

Myth #3. Courts should go easy on defendants when formulating liability rules or calculating overcharges because the awarded damages from a finding of an antitrust violation are so severe.

Myth #4. The size of the harms caused by antitrust violations, even by such "hardcore" violations as naked cartels, is relatively modest, and criminal penalties resulting from violations are out of …

Measuring Efficiency In Corporate Law: The Role Of Shareholder Primacy, Jill E. Fisch

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The shareholder primacy norm defines the objective of the corporation as maximization of shareholder wealth. Law and economics scholars have incorporated the shareholder primacy norm into their empirical analyses of regulatory efficiency. An increasingly influential body of scholarship uses empirical methodology to evaluate legal rules that allocate power within the corporation. By embracing the shareholder primacy norm, empirical scholars offer normative assessments about regulatory choices based on the effect of legal rules on measures of shareholder value such as stock price, net profits, and Tobin’s Q.

This Article challenges the foundations of using the shareholder primacy norm to judge corporate …

Common Law Property Metaphors On The Internet: The Real Problem With The Doctrine Of Cybertrespass, Shyamkrishna Balganesh

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The doctrine of cybertrespass represents one of the most recent attempts by courts to apply concepts and principles from the real world to the virtual world of the Internet. A creation of state common law, the doctrine essentially involved extending the tort of trespass to chattels to the electronic world. Consequently, unauthorized electronic interferences are deemed trespassory intrusions and rendered actionable. The present paper aims to undertake a conceptual study of the evolution of the doctrine, examining the doctrinal modifications courts were required to make to mould the doctrine to meet the specificities of cyberspace. It then uses cybertrespass to …