Digital Commons Network^™

The Logic Of The Revenge Tax, Wei Cui

All Faculty Publications

Wei Cui is a professor in the Peter A. Allard School of Law at the University of British Columbia. In this article, Cui argues that the One Big Beautiful Bill Act’s formerly proposed section 899, targeting “unfair” foreign taxes, was more sensible than many observers initially perceived, and that, if seen as a restrained deployment of U.S. market power, it represented a defensible and ultimately acceptable approach for addressing the undertaxed profits rule and digital services taxes.

Why The Ai Act Fails To Understand Generative Ai, Claire Boine, David Rolnick

Minnesota Journal of Law, Science & Technology

No abstract provided.

Lower Your Expectation Damages: Bipa Reforms Amplify Need For Federal Standards In Biometric Data Privacy, Jessica Schmitz

Minnesota Journal of Law, Science & Technology

No abstract provided.

Self-Determination In The Implementation Of Treaty Reserved Rights, Kekek Jason Stark

Faculty Law Review Articles

After fifty years of implementing tribal treaty reserved rights, this article will examine how tribal courts are determining cases involving treaty reserved rights and resources and to the extent tribal courts are recognizing and utilizing tribal customary law. This analysis will include a summary of tribal treaty harvest management systems and the how in the recognition of treaty reserved rights, federal courts have often limited tribes in their ability to fully implement and utilize tribal customary law. In response, I argue that as tribes enter the next fifty years of treaty rights implementation that the presumption of primary management should …

Brief Of Law Professors As Amici Curiae In Support Of Plaintiff-Appellees, Ira P. Robbins

Amicus Briefs & Court Filings

INTRODUCTION: The Executive Order at issue in these appeals targets a small and uniquely vulnerable minority of transgender women—those currently housed in federal women’s prisons—by commanding the Federal Bureau of Prisons (BOP) to transfer them immediately to men’s facilities. Amici file in support of Plaintiffs-Appellees (hereinafter “Plaintiffs”), to address two procedural arguments made by Defendants-Appellants (“the government”). First, Congress has not eliminated federal court jurisdiction to decide Plaintiffs’ challenge to the transfer provisions of the Executive Order. Second, the government overreads the Prison Litigation Reform Act (PLRA); Plaintiffs’ lawsuit is not improper or premature under that statute’s exhaustion requirement because …

Seismic Shifts And Stair Steps: Revisions To The Creditability Determination In The Foreign Tax Credit Rules, Rebecca Rosenberg

Loyola of Los Angeles Law Review

There has been a seismic shift in the regulatory rules for determining which foreign taxes are eligible to be credited against a taxpayer’s U.S. federal income tax. This Article explains why these regulatory changes have such a big impact, including some non-obvious, indirect results. First, the creditability determination is the necessary first step for claiming a foreign tax credit. Second, even a small disparity between a foreign tax and the section 901 creditability regulations can now make the entire foreign tax non-creditable, even for taxpayers who are not subject to the nonconforming portion of the foreign tax. Third, the section …

Towards A Theoretical Account Of The Refugee In International Law, Catherine Dauvergne

All Faculty Publications

The ambition of this work is to describe what it would mean to interject the concept of the refugee into theoretical accounts of international law and to argue that this undertaking is overdue and increasingly necessary. The starting point is the twinned observations that the refugee is almost entirely absent from international legal theory, and that refugee law scholarship has rarely engaged with the dominant narratives of international legal theory. Despite being a creature of the law, the refugee is more theoretically anchored in accounts of international relations than in theoretical accounts of the law. The article begins outside legal …

Treatment Initiations And Opioid Overdoses Among Recently Incarcerated People After Adoption Of The Take-Home Methadone Policy, Benjamin Barsky, Shapei Yan, Meredith B. Rosenthal

Faculty Scholarship

Opioid overdose is the leading cause of death among recently incarcerated people. Take-home methadone flexibilities adopted at the COVID-19 pandemic’s outset may have facilitated opioid use disorder treatment initiations and prevented opioid overdoses for this population. These flexibilities may have particularly enhanced treatment initiations for rural residents, given relaxed in-person methadone treatment requirements. Leveraging the Massachusetts Department of Public Health’s Public Health Data Warehouse, we assessed whether the Massachusetts take-home methadone policy was associated with changes in post-release initiations of medications for opioid use disorder (MOUD) (i.e., methadone, buprenorphine, and extended-release naltrexone) and opioid overdoses among recently released people, including …

Co-Optive Constitutionalism, Raquel Muñiz, Andrés Castro Samayoa

Northwestern Journal of Law & Social Policy

In this Article, we introduce the concept of co-optive constitutionalism, a rhetorical mechanism through which the U.S. Supreme Court dismantles civil rights protections while paradoxically employing civil rights language to legitimize these regressive outcomes. Through a detailed analysis of the majority, concurrences, and dissents in Students for Fair Admissions v. Harvard, we demonstrate how the Court's conservative majority strategically appropriates progressive ideals, selectively quotes precedent, and redefines equality to justify overturning decades-long precedent permitting race-conscious admissions. We situate co-optive constitutionalism within the broader conservative legal political movement spearheaded by the Federalist Society, revealing how judicial rhetoric aligns with conservative political …

The Walk Away From Racial Equality, Areto Imoukhuede

Northwestern Journal of Law & Social Policy

This article demonstrates that the U.S. Supreme Court has walked away from racial equality in favor of the same liberal equality approach that was the foundation for Plessy v. Ferguson’s “separate but equal” doctrine. The Court’s recent affirmative action cases, from Grutter and Gratz v. Bollinger, to Fisher v. University of Texas, to Students for Fair Admissions v. President and Fellows of Harvard College, all apply a liberal equality theory that is hostile to racial equality. In the lead-up to these cases, the Court abandoned its Brown-era interpretation of equality under the Fourteenth Amendment Equal Protection Clause in favor of …

Medium Matters In Preparing For Law Practice: Critical E-Reading, Amanda L. Sholtis

Faculty Scholarship

No abstract provided.

Legal Feasibility Of Uniform International Commercial Intellectual Property Terms (Incoipterms) In International Trade Contracts By Modeling Incoterms, Seyed Mohsen Hasheminasab Zavare

LLM Theses

In today's global landscape, protecting intellectual property in international commercial contracts is of paramount importance. Addressing concerns and establishing clear terms for intellectual property protection is crucial due to the prevalence of infringements and varying interpretations. The International Chamber of Commerce (ICC) has taken a significant step by introducing Incoterms within the framework of international goods sales. These commercial terms play a major role in international trade law, extending beyond mere contractual regulations. On one hand, they reflect commercial customs, and on the other, they precisely define the rights, obligations, and duties of the involved parties to prevent disputes and …

Education Equity For Transgender And Gender-Diverse Persons In India: Insights Into Implementation Hurdles, Dipika Jain, Natasha Aggarwal, Kanmani Ray, Surbhi Karwa, Disha Chaudhari, Rishav Devrani

Michigan Journal of Gender & Law

Part I of this article presents international, global, and national approaches to the right to education for transgender and gender-diverse persons. It then describes the Indian approach—the NALSA judgment and the Transgender Persons Act. Finally, it provides anecdotal insight into the lived experiences of transgender and gender-diverse persons and the marginalization they face.

Part II outlines: (i) the rationale of this study, (ii) the research methodology, and (iii) the questions in the right to information requests, which have formed the basis for investigating the landscape of education rights for transgender and gender-diverse students.

Part III provides an overview of the …

Whose Right(S)?: Civil Rights Impact Of Cultural Conflicts In The Curriculum, S. David Mitchell

Faculty Publications

Statutes seeking to prohibit the teaching of certain curricular topics that are considered divisive infringe upon the civil rights of students, parents, and teachers. The conflict over what should be taught implicates the rights of students, specifically their right to receive and to learn information; the rights of parents, specifically the right to control the education of their children; and the rights of teachers, specifically the First Amendment and academic freedom. “Anti-Woke” legislation, as it is broadly termed, is designed to silence those who seek to engage in the critical analysis of the structural and systemic barriers that have prevented …

The Mysterious Power Of Land Use Law: Constructing A Framework Law For Climate Resilient Development, John R. Nolon, Maureen Hartwell

Elisabeth Haub School of Law Faculty Publications

This Article introduces and explains Climate Resilient Development (CRD), which is relied upon by the Intergovernmental Panel on Climate Change (IPCC) as a primary method of managing climate change. CRD "integrates adaptation measures and their enabling conditions with mitigation to advance sustainable development for all." 1 CRD illuminates the close relationship between adaptive and mitigative development and land use law, particularly the authority delegated to local governments to regulate and incentivize private land development and conservation. The Article unveils a legal structure that is followed in most states to organize local laws that affect land development; as such, it facilitates …

What's The Matter With Lozada: How The Board Of Immigration Appeals Coerces Immigration Lawyers To Breach Legal Ethics, Kari E. Hong

Articles

In general, if an attorney makes a mistake, they can cure it by notifying the forum and filing the appropriate remedy. Immigration law, by contrast, stands alone by requiring the client (or a new attorney) to corroborate any mistake by filing a bar complaint against the first attorney. This requirement was established in a 1988 case, called Matter of Lozada. Much has been written on how the Lozada rule is unnecessary (a mistake does not need to be corroborated by a bar complaint and state bars are complaining about a deluge of unnecessary complaints for negligence) and harms the immigration …

Transforming The World With Reparations?, Ingrid Brunk, Monica Hakimi

Faculty Scholarship

Claims for reparations in international law commonly reflect two competing visions--one transformative, the other corrective. The transformative vision looks to reparations to end the long tail of injustices that are associated with large-scale historic harms. The corrective vision is more confined; it focuses on repairing specific, legally cognizable harms and returning the agents or entities involved as closely as possible to the status quo ante. We argue in this Essay that these two visions have distinct conceptual logics, even though they often overlap in practice, and that the transformative vision cannot carry the burdens that are placed on it.

Pricey Harrison Interview, Pricey Harrison, Gene Nichol

North Carolina Law Review

No abstract provided.

Interview Of Naomi Cahn, June Carbone & Nancy Levit, Naomi Cahn, June Carbone, Nancy Levit, Claire Hill, Matthew T. Bodie

Minnesota Journal of Law & Inequality

No abstract provided.

The Homo Economicus Model Of Work Describes Men More Than Women, But Only In Weird Cultures, Thomas Talhelm, Danila Medvedev, Yin Li

Minnesota Journal of Law & Inequality

No abstract provided.

An Economic, Psychological, And Linguistic Explanation Of (Some Reasons) Why Women Don’T Get A Fair Shake, Claire A. Hill

Minnesota Journal of Law & Inequality

No abstract provided.

What Is The Distribution Of National Historical Parks?, Randall K. Johnson

Faculty Works

In an increasingly polarized nation, which no longer can reach any consensus about what is meant by the term “common good,” it might be wise to extend additional protections to national monuments from executive branch interference. But prior to doing so, the U.S. Congress may want to undertake some additional research work. Such research could build on the existing charge of the National Park Service as well as other interested parties. By doing so, Congress gains insight into whether and how this federal legislature should expand protections for national historical parks.

My article explains, at least in part, how Congress …

We The Voters: A Response To Professor Douglas, Jonathan L. Marshfield

UF Law Faculty Publications

A Response to Professor Joshua Douglas's Article, The Power of Electorate Under State Constitutions, 76 Fla. L. Rev. 1679 (2024).

Uses And Abuses Of Johnson V. M’Intosh In Native American Land Rights Cases: Investigative Insights From The Indian Law Justice Files, John P. Lavelle

Faculty Scholarship

The 200th anniversary of the foundational Indian law decision Johnson v. M’Intosh has come and gone, with many scholars contributing criticism and commentary. The dominant focus has been the case’s notorious embrace of the so-called “doctrine of discovery,” an odious theory for rationalizing European nations’ claims of superior rights to lands occupied by Indigenous Native American peoples. Commanding less attention, however, is the Johnson decision’s core protective legal feature, i.e., its reinforcing the United States government’s duty to guard against the alienation of Indian lands through private, unauthorized acquisitions.

This Article offers a somewhat different appraisal of Johnson v. M’Intosh …

When Money Isn't Money: The Second Circuit's Gutting Of The Discharge-For-Value Defense For Erroneous Payments, Jeanne L. Schroeder

Articles

No abstract provided.

The Safe Harbor For Leveraged Buyouts In Bankruptcy, David G. Carlson

Articles

No abstract provided.

The Expungement Process: Survey Evidence On Applicant Experiences, Mira Edmonds, J.J. Prescott, Sonja Starr, German Marquez Alcala

Articles

Tens of millions of Americans with publicly accessible criminal convictions face significant collateral consequences that affect their employment, housing, and family life, which not only harm these individuals but also limit society’s access to their skills, productivity, and participation. In response, policymakers have enlarged the scope and enhanced the accessibility of criminal-record expungement laws. Little is known, however, about how individuals perceive, navigate, and take advantage of these new, broader laws. This Article presents findings from a large-scale survey of 1,439 expungement applicants and recipients in Detroit, conducted in partnership with Project Clean Slate (PCS), a city initiative assisting residents …

Editor's Note: Conversations With The Coalition That Passed The Racial Justice Act, Mia Thillet, Sam W. Scheipers

North Carolina Law Review

No abstract provided.

Ken Rose Interview, Ken Rose, Gene Nichol

North Carolina Law Review

No abstract provided.

Charmaine Fuller Cooper Interview, Charmaine Fuller Cooper, Gene Nichol

North Carolina Law Review

No abstract provided.