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Ai Tips And Traps, Patrick Barry

Books

Based on a series of popular courses and workshops that Professor Patrick Barry has created for students, professionals, and anyone else interested in taking a skills-based approach to artificial intelligence, this book gives you a chance to engage with important AI concepts, experiment with exploratory AI exercises, and then ultimately develop your own customized list of AI traps to try as well as AI traps to avoid.

Rethinking The Fund Termination Sanction, Samuel R. Bagenstos

Articles

Title VI of the Civil Rights Act of 1964 is often referred to as the “sleeping giant” of civil rights law. It is a “giant” because it prohibits any form of race discrimination engaged in by any recipient of federal financial assistance, and because the remedy set forth in the statute for a violation is the termination of federal funds. And it is “sleeping” because, except for a brief moment during the desegregation era, the federal government had never seriously attempted to terminate a recipient’s federal grants for a violation of the statute. Nor had the federal government seriously attempted …

What's The Point Of Reparation?, Daniel Fryer

Articles

Despite its ancient history in philosophical and legal thought, importance to progressive social movements, and relative simplicity as a notion of fairness—if you break something, you ought to fix it—reparative justice is largely misunderstood. This is problematic given increasing calls for reparation from historically disadvantaged groups. Rather than assessing the validity of these claims, this Article addresses a fundamentally antecedent issue: what’s the point of reparation? Rejecting arguments that claim reparation is about compensation, supplementing distributive justice, and reconciliation, I argue that the point of reparation is to repair unjust social relations created by past wrongdoing. The relational theory of …

Gender And Consensus On The Courts, Kaleigh A. Ruiz

Michigan Journal of Gender & Law

During group deliberation, women tend to be the harbingers of compromise, vying for consensus on even the most contentious topics. However, women cannot succeed in this endeavor if gender bias prevents their voices from being heard. In federal courts, collaboration is essential to reaching the simple majority needed to resolve a case. While the courts already function under norms of collegiality during deliberations, the practice of writing a separate opinion to acknowledge disagreement with a majority opinion remains relatively common. In this Article, I test two competing theories as to the effects of women judges on consensus. On one hand, …

Presumption Of Creditworthiness, Nakita Q. Cuttino

Michigan Law Review

Creditworthiness, or the likelihood that one will repay one’s debts, is typically signaled through a three-digit number known as a credit score. Yet, over thirty-two million adult-aged consumers lack adequate consumer credit reports and therefore do not have a traditional credit score. As a result of being unscored, these consumers are generally presumed uncreditworthy and foreclosed from mainstream credit markets. Unscored consumers are often relegated to extractive, fringe credit markets that neither require nor build credit scores. More insidiously, however, a growing number of non-credit contexts, including rental housing, utility services, and employment markets, look to creditworthiness to determine eligibility …

Disability Rights On Probation And Parole, Alexis Karteron

Michigan Law Review

This Article addresses disability discrimination in community supervision programs, a large—but frequently overlooked—component of the criminal legal system and important contributor to America’s mass incarceration crisis. The long-standing concerns of legal scholars and advocates about disability discrimination in prisons and policing, particularly against people with mental health disabilities, apply with equal measure to probation and parole. This Article examines the experiences of people with intellectual/developmental, cognitive, and mental health disabilities to understand how disability discrimination manifests in probation and parole programs and identifies numerous policies and practices that likely run afoul of two major federal disability rights laws: the Americans …

Trump V. Slaughter: Brief Of Independent Agency Board Members And Scholars As Amici Curiae In Support Of Respondent, Samuel Bagenstos

Appellate Briefs

Amici are removed board members from independent federal agencies and scholars whose work includes the study of independent agencies and the separation of powers between the President and Congress. Amici advance the view that there are federal agencies whose responsibility for protecting the safety and stability of the national infrastructure or ensuring the structural integrity of government necessitates their independence. Significant negative consequences would likely follow if these agencies were to lose their independence and their work were to become politicized.

Third-Party Accommodations, Doron Dorfman

Michigan Law Review

Does disability rights law impose an obligation on employers, schools, and other places of public accommodation to control the behavior of coworkers, students, or other third parties to accommodate an individual with disabilities? This Article examines that unexplored legal question and shows that the law frequently fails to protect people with disabilities from the choices and behaviors of third parties. Judges often consider these major barriers to access beyond the reach of the Americans with Disabilities Act’s reasonable accommodation mandate. This Article argues that this problem results from improperly imposing the privity paradigm, a doctrine that limits the inquiry about …

Reforming Abolition, Daniel Fryer

Michigan Law Review

Abolition is an elusive concept, which allows people with various political views to identify with the idea. This Article unpacks some of the conceptual features that lead to its elusiveness. This imprecision has empowered some to point out the diverse—if not inconsistent—positions that self-identified abolitionists take when articulating the contemporary abolition movement’s demands. The question then becomes whether the movement could protect itself from being a rootless position with insufficient tools to guide change. I suggest that it can. Rather than getting caught up in debates about abolition’s ends, I propose that more attention be paid to abolition’s grounds. By …

A Core Proposal For Budget Caring - Will The E.U. Adopt A Progressive Corporate Tax?, Domenico Imparato, Reuven S. Avi-Yonah

Articles

On 16 July 2025, the European Commission unveiled its proposed EU budget for the 2028–2034 period, representing a nearly EUR two trillion fiscal commitment for the bloc’s taxpayers – both individual and corporate. As leaked by some media outlets in the days leading up to the official announcement, the EU budget would introduce a new mechanism known as the ‘Corporate Resource for Europe’ (CORE). In the Commission’s proposal, CORE is described as a ‘financial contribution’ from the corporate sector, intended to become part of the European Union’s system of own resources. In practical terms, however, it would function as a …

Medtronic And The Interminable Problem Of Transfer Pricing Litigation, Reuven S. Avi-Yonah

Articles

On September 3 the Eighth Circuit issued its decision in Medtronic II, rejecting both the unspecified method that the Tax Court applied in its 2022 decision and the comparable uncontrolled transaction method preferred by the taxpayer, and remanding the case to the Tax Court for the second time. The decision means that a final determination of Medtronic’s tax liability for the 2005 and 2006 tax years will be delayed once again, and a Medtronic III decision might be appealed again, which could take several more years. The original Medtronic decision was rendered by the Tax Court in 2016 and reversed …

Corporate Taxation And Industrial Policy, Reuven S. Avi-Yonah

Articles

The Trump administration recently announced two new ventures into industrial policy. First, it will impose a levy on chip exports to China by Nvidia and Advanced Micro Devices (AMD). Under the agreement, Nvidia and AMD will pay the government 15 percent of their gross revenue from sales to China. The secretary of the Treasury has said the administration will consider expanding this type of deal to other industries. Second, the administration announced that it will take a 9.9 percent equity stake in Intel

Burdens Of Proof In Criminal Procedure, Eve Brensike Primus

Articles

The Supreme Court’s haphazard approach to allocating burdens of proof in criminal procedure has created a system in which constitutional rights can be rendered meaningless simply because defendants are required to prove things they cannot possibly know. Even though allocations of the burden of proof often drive litigation outcomes, the Court has failed to establish clear burden allocation structures for cases arising under the Fourth, Fifth, Sixth, and Fourteenth Amendments, leaving lower courts split about how to allocate the burdens. When the Supreme Court does allocate burdens, it often does so without explanation or consideration of key factors. Recent Supreme …

Tort Law In A World Of Scarce Compensatory Resources, Mark A. Geistfeld

Michigan Law Review

Large corporations facing extensive tort liabilities have often gone into bankruptcy, forcing tort plaintiffs to accept pennies on the dollar as compensation for their injuries. Bankruptcy painfully illustrates the social fact that the compensatory properties of tort law depend on the availability of compensatory resources. Although this feature of tort law is self-evident, no one has adequately analyzed whether it matters for substantive tort doctrine, and if so, how.

Wealth would seem to be substantively irrelevant given the rule that excludes evidence concerning the defendant’s financial resources when determining breach or compensatory damages. The antecedent tort duty, however, depends on …

Facebook Decision Enables Irs To Seek - Cwi Enforcement Against Meta, Stephen L. Curtis, Reuven S. Avi-Yonah, David G. Chamberlain

Law & Economics Working Papers

In this report, the authors explain how the Tax Court's recent decision in the Facebook transfer pricing case - although widely viewed as a victory for the taxpayer, Meta Platforms Inc.- could instead be a Pyrrhic victory because it enables the IRS to pursue a potentially substantial periodic adjustment against the company. The views expressed in this report are solely the authors' and do not necessarily reflect those of any other person or institution.

Too Scared To Use: Living Wills And Orderly Liquidation Of Too-Big-To-Fail Financial Institutions, Jeffery Y. Zhang

Law & Economics Working Papers

The term “too big to fail” became ubiquitous following the 2007-2008 Global Financial Crisis. Lawmakers, regulators, and scholars wondered if there was a better way forward than issuing an array of ad hoc bailout packages to large financial institutions. Congress, in enacting the Dodd-Frank Act, sought to address the concern by creating a new regulatory framework to resolve large financial institutions in an orderly manner.

First, Congress required too-big-to-fail institutions to file “living wills,” essentially planning documents that describe the institution’s path to a safe failure under the Bankruptcy Code—a failure that would not impact system-wide financial stability. Second, Congress …

Prosecutor Transparency Project: Racial Disparities Study (Washtenaw County, Michigan), Grady Bridges, J. J. Prescott

Law & Economics Working Papers

This report investigates and estimates racial disparities in prosecutorial decision-making in the Washtenaw County Prosecutor’s Office (WCPO) from 2017 to 2022. The analysis relies on currently available data resources at the WCPO and examines decision-making at four different junctures in the prosecutorial process: 1) case approval (i.e., warrant authorization) and charge selection, 2) habitual-offender designation (under Michigan law), 3) plea bargaining, and 4) diversion and deferral opportunities. Racial disparities appear most visibly at the earliest stages of the criminal justice process, with People of Color substantially overrepresented in the warrant requests the WCPO receives from law enforcement. The data further …

Why Financial Crises Recur, Gary B. Gorton, Jeffery Y. Zhang

Law & Economics Working Papers

Financial crises have occurred around the world for over two centuries. These crises have been so costly and frequent that one wonders why governments cannot prevent them from recurring despite repeated, wide-ranging attempts at legislation, regulation, supervision, and enforcement.

In this article, we argue that lawmakers repeatedly act in two ways that may appear to be intuitive but are actually detrimental to system-wide stability. First, lawmakers fail to understand that “banks”—both traditional banks and shadow banks—produce runnable short-term debt, unlike other firms in the economy. To produce short-term debt, banks operate with opacity. Yet a regulatory framework based on secrecy …

Reasoning From Injustice, Robert L. Tsai

Michigan Journal of Race and Law

In a series of lectures at Yale Law School, the Harvard political theorist Judith Shklar critiqued leading models of justice as overly abstract and lacking a realistic account of the social dynamics that perpetuate injustice. In this essay, Professor Tsai builds on Shklar’s account of injustice as a social phenomenon by offering a structural reading of key literary texts that explore the nature of legal injustice—from the Book of Job to Harriett Beecher Stowe’s Uncle Tom’s Cabin and Frederick Douglass’s The Heroic Slave. A close reading of these texts permits us to flesh out Shklar’s observations and “give injustice …

Realizing Nepa’S Reasonable, Productive, And Enjoyable Harmony: The Fiscal Responsibility Act’S Amendments And Implications For Practitioners, L. Sheldon Clark, Catherine E. Kanatas, Maxwell C. Smith

Michigan Journal of Environmental & Administrative Law

The National Environmental Policy Act (NEPA), the “Magna Carta” of environmental protection, serves two important purposes: providing (1) decision makers and (2) the public with a federal agency’s assessment of the impacts that may occur from its proposed or selected course of action before the agency acts. Despite frequent criticism about NEPA reviews causing costly project delays, NEPA’s procedural requirements and framework had remained unchanged for more than 40 years. That all changed with the Fiscal Responsibility Act of 2023 (FRA). The writing on the NEPA wall is now very clear: agencies must now produce shorter NEPA analyses with a …

Reclaiming Interpretation: Psgs, Asylum Law, And The Post-Loper Bright Landscape, Andrew Elkins

Michigan Journal of Environmental & Administrative Law

The Supreme Court’s 2024 decision in Loper Bright Enterprises v. Raimondo marked the end of Chevron deference, reshaping the framework that courts must use when reviewing agency interpretations of statutes. This Note examines the consequences of that doctrinal shift in the context of U.S. asylum law, where statutory ambiguity and agency discretion have long played a central role. Focusing on the “particular social group” (PSG) ground for asylum, this Note argues that Loper Bright requires courts to reclaim primary responsibility for interpreting asylum statutes. It analyzes how Chevron deference previously empowered the Board of Immigration Appeals to issue binding interpretations …

Remedies For Non-Disclosure In Asset Sales: Voidance Vs. Damages, Albert H. Choi, Kathryn E. Spier

Law & Economics Working Papers

This paper analyzes the problems of non-disclosure in the context of an asset sale between a buyer and a seller. The seller can have important information about the asset and can opportunistically decide not to disclose that information to the buyer, and the buyer may sue the seller ex post for remedy. The buyer and the court have a choice over different types of remedy. The paper considers three different remedy regimes: (1) no liability; (2) voidance; and (3) damages. Under voidance, the buyer can rescind the transaction (return the asset and get the price back), while with damages, the …

Proposed Cloud Services Sourcing Rule: The Right Direction, Reuven Avi-Yonah, Jeffery M. Kadet, Karen Sam

Articles

This past January, in conjunction with the issuance of a final regulation (T.D. 10022) that treats income from defined cloud transactions as income from services, Treasury and the IRS released a proposed regulation (REG-107420-24) on the sourcing of that income. In 2019 a Treasury official had asked the tax community for feedback on whether specific cloud transaction sourcing rules were needed, and the preamble to a 2019 proposed regulation asked for comments on “administrable rules for sourcing income from cloud transactions in a manner consistent with sections 861 through 865.” The feedback was “split almost evenly with regard to whether …

No Trade Wars Without Taxation -Who's To Blame, And What Comes Next?, Domenico Imparato, Reuven S. Avi-Yonah, Doron Narotzki

Law & Economics Working Papers

As tariff policy once again shapes U.S. trade strategy, this article makes a foundational claim: trade wars are, at their core, tax wars. Against the backdrop of escalating economic tensions with the United States’ trade partners, this article argues that tariffs cannot be understood apart from the fiscal architecture that sustains them. What appears to be protectionism often masks deeper structural asymmetries in the U.S. tax system.

The discussion proceeds through three interrelated dimensions: reshoring production, promoting fair trade, and raising revenue. In each, the interaction between tariffs and the tax system reveals deeper distortions. U.S. export mechanisms such as …

Out Of Sight, Out Of Mind: Nearby Branch Closures And Small Business Growth, Benjamin Ranish, Andrea Stella, Jeffery Y. Zhang

Law & Economics Working Papers

Since 2010, the total number of commercial bank branches in the United States has decreased by about 20%. Do branch closures meaningfully affect economic activity? We investigate the impact of branch closures on small businesses, whose access to credit may be facilitated through local relationships with banks. Using exogenous variation in closures related to mergers and acquisitions, we show that the closure of nearby bank branches leads to decreased small business employment growth and entry while increasing business exit. Our results are robust to variations in our measure of employment, proximity, and construction of the instrument. We use subsample analyses …

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 …

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 …

Redesigning Post-Incarceration Employment Tax Credits: Making Work Opportunity Credits Work For Former Felons, Stephanie Hunter Mcmahon

University of Michigan Journal of Law Reform

Former felons have a significantly higher unemployment rate than other groups of American workers. This unemployment increases recidivism as well as broader societal problems. Consequently, Congress enacted the Work Opportunity Tax Credit to encourage employers to hire former felons (and other groups of targeted workers) by offsetting their wages. For the credit to increase employment, employers must know whether potential workers would likely qualify for the credit before hiring decisions are made. However, the growing Ban the Box Movement seeks to defer or eliminate conviction history questions in hiring. After examining the credit’s stated purpose, its operating mechanism, and some …

How Experts View The Legal System's Use Of Scientific Evidence, Shari Seidman Diamond, Richard Lempert

Articles

Legal scholars and courts frequently write about how scientific evidence is vetted and presented in legal proceedings, but the views of experts themselves have received little attention. Our research aims to fill that gap. This paper reports some of what we learned from a series of surveys we conducted, beginning with a survey in 2016 of scientists who had been elected to membership in the American Academy of Arts and Sciences.3 Subsequent surveys were directed to subscribers of the journal Science who identified as scientists and engineers and to self-identified experts who advertised their availability as experts to lawyers or …

The Imposition Of Constitutional Rights, Alvin Padilla-Babilonia

Michigan Law Review

One of the central principles of constitutionalism is that citizenship stands for equal rights under the law. According to this ideal, a U.S. citizen living in Puerto Rico or Guam should have the same constitutional rights as a citizen living on the mainland. However, throughout U.S. history, constitutional rights have been neither uniform nor centralized. While constitutional rights held importance, they coexisted with ideals of democratic self-governance and legal pluralism. Today, Supreme Court justices and legal scholars argue that all constitutional rights should apply in the territories. This view upholds citizenship, equal rights, and the rule of law. But the …