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Why States Should Consider Expanding Sales Taxes To Services, Part 1, Gladriel Shobe, Grace Stephenson Nielsen, Darien Shanske, David Gamage

Articles by Maurer Faculty

States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the federal government unlikely to pass a relief bill to address those state budget issues,1 states will need to play a significant role in making up revenue shortfalls.

This is the first in a three-part series, which is a contribution to Project SAFE: State Action in Fiscal Emergencies. This essay will lay out the general case for why states should consider expanding their sales tax bases to more services as a response to the COVID-19 crisis. The follow-ups will discuss further mechanics and details …

Why States Should Now Consider Expanding Sales Taxes To Services, Part 1, Gladriel Shobe, Grace Stephenson Nielsen, Darien Shanske, David Gamage

Articles by Maurer Faculty

States are facing a severe budget crisis as a result of the coronavirus pandemic. And with the federal government unlikely to pass a relief bill to address those state budget issues,1 states will need to play a significant role in making up revenue shortfalls.

This is the first in a three-part series, which is a contribution to Project SAFE: State Action in Fiscal Emergencies. This essay will lay out the general case for why states should consider expanding their sales tax bases to more services as a response to the COVID-19 crisis. The follow-ups will discuss further mechanics and details …

Copyright's Fixation Requirement: Is It Still Needed?, Attamongkol Tantratian

Maurer Theses and Dissertations

While the United States requires fixation for an original work to be entitled to federal copyright protection, many other countries ignore such requirement. The difference could lead to partial copyright protection standards across jurisdictions over certain works that are not fixed. Examples of such works include extemporaneous speeches, lectures, improvisational performances, and contemporary arts that are transitory. Moreover, with today’s rapid development of arts and technologies, creative works can be presented via new media without being fixed in a traditional way. The examples include live streams of lectures and music performances, which have become part of the “new normal.” In …

December 2020 Magazine

Ergo

No abstract provided.

Aman Reflects On "Page-Turning" Opportunities Throughout His Indiana Law Tenure, Kenneth L. Turchi, Alfred Aman

Alfred Aman Jr. (1991-2002)

After nearly 50 years of practicing, teaching, and administration, Alfred C. (Fred) Aman, Jr., took emeritus status at the end of the 2019–2020 academic year. Earlier this fall, he visited with ergo editor Ken Turchi to reflect on his distinguished career.

Construction Of A Dispute-Resolution Framework Under The International Judicial System For The Settlement Of The Inter-Korean Conflict Over The Northern Limit Line: Operating The Advisory Proceedings Of The International Court Of Justice, Hyun Jin Kim

Maurer Theses and Dissertations

To construct a dispute-resolution framework for the inter-Korean conflict over the Northern Limit Line (“NLL Conflict”) under the international judicial system, this dissertation proposes an advisory proceeding of the International Court of Justice (“ICJ”) as the most promising alternative. It has proven difficult to draw a negotiated solution to this decades-long conflict, despite each of the respective State parties involved in the NLL Conflict presenting various arguments and claims about the valid legal status of the NLL. In this context, this dissertation examines the ICJ’s contribution to the resolution of international disputes, particularly controversy over the question of laws, through …

Dean's Desk: Iu Maurer Research Focusing On Most Topical Issues Of 2020, Austen L. Parrish

Austen Parrish (2014-2022)

The three major stories of 2020 — the COVID-19 pandemic, the heightened awareness of racial injustice and the election — have made this year one that we will remember. While we couldn’t have envisioned all that would happen at the beginning of the year, our faculty are producing useful and thought-provoking scholarship on all these topics.

I often use my Dean’s Desk columns to celebrate student and alumni achievement, to describe new and innovative programs in our curriculum, or to share how the law school supports and collaborates with community organizations and the courts to provide pro bono legal services …

Vol. 59, No. 12 (November 9, 2020)

Indiana Law Annotated

No abstract provided.

Vol. 59, No. 11 (November 2, 2020)

Indiana Law Annotated

No abstract provided.

November 2020 Newletter

Ergo

No abstract provided.

Annual Report Of The Indiana Universiy Maurer School Of Law Digital Repository, 2019/20, Richard Vaughan

Digital Repository Annual Reports

A brief annual report documenting the use and growth of the Indiana University Maurer School of Law, Jerome Hall Law Library, Digital Repository. Includes lists of the most downloaded documents and attached Excel spreadsheets of data

The Regulatory Framework Of The Market Of Corporate Control Legal And Economic Analysis Of The Saudi Case, Ali Al Sari

Maurer Theses and Dissertations

For many nations across the globe, especially the US and the UK, market for corporate control is a paradigm of policy agenda. This is a significant concept in of economics, finance, and law. Nevertheless, it remains a course of contention even though its merits and demerits have been extensively explored by numerous scholars. Among the various functions of market for corporate control, two stands out. First it is an external governance mechanism that provides a legal platform to discipline insiders. Secondly it has economic significance in ensuring optimal use of resources through assigning and promoting their use. Overlapping of interests, …

Criv Sheet Summaries: A Review Of Aall Annual Meeting Educational Program - Legal Ethics In The Use Of Artificial Intelligence, Ashley A. Ahlbrand

Articles by Maurer Faculty

No abstract provided.

Regulating Multinational Corporations In International Investment Law And Arbitration: Towards Limiting The Treaty Shopping, Sharaf Khaled Alsharaf

Maurer Theses and Dissertations

This study examines the limitations of treaty shopping in international investment law and arbitration by recognizing some steps and factors that states, especially developing states, and arbitral tribunals may consider regarding the purpose and objective of investment agreements and contracting states’ viewpoints. The focus is solely on the multinational corporation as a corporate investor. To understand these limitations, this study has divided the topic through three separate research questions. The first question is how a state can regulate MNCs in a way that limits their ability to practice treaty shopping, whether domestically or internationally via BITs or regional investment agreement, …

Vol. 59, No. 10 (October 26, 2020)

Indiana Law Annotated

No abstract provided.

Vol. 59, No. 09 (October 19, 2020)

Indiana Law Annotated

No abstract provided.

House Oversight Hearing On Tax Avoidance And The Irs, Leandra Lederman

Public Testimony by Maurer Faculty

Professor Leandra Lederman testifimony for the House Oversight Hearing on Tax Avoidance and the IRS, October 13, 2020.

Click the "Download" button to read the text of Professor Lederman's prepared testimony, or view the video of the fulll hearing below.

To view just professor Lederman's testimony, click HERE

Policing In A Democratic Constitution, Michael Wasco

Indiana Journal of Constitutional Design

Most constitutions contain provisions relating to or impacting policing. Separate from the armed forces and intelligence services, the police are the state’s internal security apparatus, and codifying issues related to policing within a constitution can ensure efficient service delivery and human rights protections.

Originating from the Libyan constitution making process, this paper provides a taxonomy of options for constitution drafters and scholars. More so than other issues, such as separation of powers or human rights protections generally, policing sections are very country specific. While not advocating for specific best practices, the work gives ample justifications for certain policing principles and …

Le Role Politique De La Cour Supreme, Toujours Recommence, Elisabeth Zoller

Articles by Maurer Faculty

No abstract provided.

Vol. 59, No. 08 (October 12, 2020)

Indiana Law Annotated

No abstract provided.

Vol. 59, No. 07 (October 5, 2020)

Indiana Law Annotated

No abstract provided.

Bicentennial Alumni Research Project, Indiana University Maurer School Of Law

Historic Documents

In summer 2020, eighteen incoming law students (0Ls) were chosen as IU Maurer School of Law Bicentennial Research Scholars to work with Dean Austen Parrish and Libby Steinbach (Executive Assistant in the Dean's Office) over a two-month period in June and July 2020. The scholars were asked to interview a range of alumni who volunteered to be interviewed and who have played an important role in the life of law school. Scholars were tasked with writing an alumni profile for each alumnus interviewed. This report is the result of those efforts and a compilation of the alumni profiles.

Toward A Theory Of Intercountry Human Rights: Global Capitalism And The Rise And Fall Of Intercountry Adoption, Barbara Stark

Indiana Law Journal

This Article proposes another mechanism for enforcement, an alternative to self-serving domestic policing and weak international bureaucracy. “Intercountry,” as opposed to “international,” human rights would apply to specific rights in specific contexts and be enforceable through the legal mechanisms and other resources of the state parties that accepted them. Intercountry adoption is a useful context in which to consider this proposal for several reasons.

First, as a practical matter, there have probably never been more babies and children in orphanages, on the street, on the market, or on their own. Yet intercountry adoptions have declined to levels not seen for …

How To Fix Legal Scholarmush, Adam Kolber

Indiana Law Journal

Legal scholars often fail to distinguish descriptive claims about what the law is from normative claims about what it ought to be. The distinction couldn’t be more important, yet scholars frequently mix it up, leading them to mistake legal authority for moral authority, treat current law as a justification for itself, and generally use rhetorical strategies more appropriate for legal practice than scholarship. As a result, scholars sometimes talk past each other, generating not scholarship but “scholarmush.”

In recent years, legal scholarship has been criticized as too theoretical. When it comes to normative scholarship, however, the criticism is off the …

Rethinking Standards Of Appellate Review, Adam Steinman

Indiana Law Journal

Every appellate decision typically begins with the standard of appellate review. The Supreme Court has shown considerable interest in selecting the standard of appellate review for particular issues, frequently granting certiorari in order to decide whether de novo or deferential review governs certain trial court rulings. This Article critiques the Court's framework for making this choice and questions the desirability of assigning distinct standards of appellate review on an issue-by-issue basis. Rather, the core functions of appellate courts are better served by a single template for review that dispenses with the recurring uncertainty over which standard governs which trial court …

The Fourth Amendment At Home, Thomas P. Crocker

Indiana Law Journal

A refuge, a domain of personal privacy, and the seat of familial life, the home holds a special place in Fourth Amendment jurisprudence. Supreme Court opinions are replete with statements affirming the special status of the home. Fourth Amendment text places special emphasis on securing protections for the home in addition to persons, papers, and effects against unwarranted government intrusion. Beyond the Fourth Amendment, the home has a unique place within constitutional structure. The home receives privacy protections in addition to sheltering other constitutional values protected by the Due Process Clause and the First Amendment. For example, under the Due …

"Water Is Life!" (And Speech!): Death, Dissent, And Democracy In The Borderlands, Jason A. Cade

Indiana Law Journal

Decades of stringent immigration enforcement along the Southwest border have pushed migrants into perilous desert corridors. Thousands have died in border regions, out of the general public view, yet migrants continue to attempt the dangerous crossings. In response to what they see as a growing humanitarian crisis, activists from organizations such as No More Deaths seek to expand migrant access to water, to honor the human remains of those who did not survive the journey, and to influence public opinion about border enforcement policies. Government officials, however, have employed a range of tactics to repress this border-policy "dissent," including blacklists, …

Mandatory Tax Penalty Insurance, Michael Abramowicz

Indiana Law Journal

In a mandatory tax penalty insurance regime, taxpayers would be required to find insurers to certify portions of their tax returns. A certifying insurer would be subject to a governmental auditing regime insurers of randomly selected filings would pay an amount equal to the inverse of the selection probability multiplied by the underpayment, or they would receive money from the government in the case of overpayment. The insurers function as private auditors with no incentive to underestimate their customers' tax liability. Such a regime will consume real resources, ultimately paid by taxpayers, and thus should not be imposed universally. But …

Small Pool For Big Data: Researching For Sustainable Data Focused On Open Government Data (Ogd) Movement, Sukchan Sim

Maurer Theses and Dissertations

When Sir Isaac Newton said his famous statement "standing on the shoulders of giants," it was a modest phrase and explained the necessity of sharing knowledge or information to make the next intellectual progress. The data industry is now the fastest developing area, but many ambiguities are a subject in law. The protection of data is a fascinating and still unsolved challenge for intellectual property law. Data is essential in the matter of new industry and our lifestyle at individual, corporate, and institutional levels. And the legal protection needs to work to offer vivid transactions of data for creative interactions. …

Faculty Services Newsletter, Maggie Kiel-Morse

Faculty Services Newsletter

No abstract provided.