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The Tax Redistribution Gap, Eric Baudry

Fellow, Adjunct, Lecturer, and Research Scholar Works

The tax revenue gap—the difference between how much the IRS collects in tax revenue and how much it should collect based on the text of the Internal Revenue Code—is both well-defined and well-studied. But raising revenue is just one purpose of taxation; the tax code also operates to redistribute wealth. Drawing from the tax revenue gap and redistribution literatures, this article coins a parallel concept, the tax redistribution gap, to map the extent to which the tax system falls short of its redistributive goals.

Introducing a tax redistribution gap measure challenges background assumptions in current tax discourse: first, it would …

Why Did The Irs Restart Transfer Pricing Litigation?, Reuven S. Avi-Yonah

Articles

In his excellent recent article on Coca-Cola’s appeal of its transfer pricing defeat in the Tax Court, Tax Notes contributing editor Ryan Finley explains that Coca-Cola’s main argument is based on the idea that “the IRS led the company into an ambush.” In 1996 the IRS entered into a closing agreement with Coca-Cola that provided that for the 1987 through 1995 tax years, the division of profits between Coca-Cola and its foreign “supply points” (the subsidiaries responsible for mixing the secret formula) would be based on a 10 percent return to the subsidiary and that any profit above that would …

Trump V. Casa, Inc.: Brief Of Scholars Of Constitutional Law And Immigration As Amici Curiae In Support Of Respondents, Samuel Erman

Appellate Briefs

Amici are law professors whose research focuses on constitutional law and immigration. Amici have an interest in ensuring that the Fourteenth Amendment is interpreted in a manner consistent with its text and history, and accordingly have an interest in this case.

Winter 2025 - Summer Associate Prep, University Of Michigan Law Library

Legal Tech Series

Are you ready for your Summer Internship? Attend this session to learn what practice area specific resources the firms are using, download guides and other resources to help prepare you for practical law firm work, and ask a former law firm librarian anything!

Resources covered: practice area specific legal technology, Summer Associate Resource Kits/Toolkits, law firm specific questions you have.

Bowe V. United States: Brief Of Federal Courts Scholars As Amici Curiae In Support Of Petitioner, Leah Litman, Eve Brensike Primus

Appellate Briefs

Amici curiae are law professors who research, study, teach, and write about the writ of habeas corpus and federal postconviction relief. They share an interest in seeing habeas law applied in a way that ensures the just adjudication of claims.

Should The States Return To Worldwide Combined Reporting?, Reuven S. Avi-Yonah

Articles

On February 20 the Institute on Taxation and Economic Policy (ITEP) released a report on the revenue implications of states adopting worldwide combined reporting (WWCR). WWCR refers to a method of taxation that several states (for example, California) applied from the 1970s to the 1990s. Under WWCR, the state takes the entire worldwide profit of a multinational operating in the state and multiplies it by a formula that traditionally combines payroll, tangible assets, and sales in the state divided by worldwide payroll, assets, and sales. The result is the amount of profit taxable in that state.

Open Justice Baltimore V. Baltimore City Law Department: Brief For Scholars Of Civil Procedure And First Amendment Organizations As Amici Curiae In Support Of Petitioners, Maureen Carroll

Appellate Briefs

Amici are scholars whose research and teaching focus on civil procedure, including pleading standards; an organization that provides legal assistance at no charge to individuals who have had their rights violated, including First Amendment rights; and a nonprofit, nonpartisan organization dedicated to defending freedom of speech, freedom of the press, and the people’s right to know. Their expertise is relevant to the impacts of the legal issue in this case on civil procedure and the First Amendment. Amici also have a strong professional interest in the proper disposition of cases involving civil procedure and ensuring the efficient disposition of meritorious …

Disagreement And Historical Argument Or How Not To Think About Removal, Andrea Scoseria Katz, Noah A. Rosenblum, Jane Manners

University of Michigan Journal of Law Reform

Scholars have debated the reach of the President’s power to remove government officers for over one hundred years. This old fight is now suddenly urgent as President Trump asserts far-reaching powers to control the federal bureaucracy and the Supreme Court transforms Unitary Executive Theory into caselaw. Yet the scholarly case for an indefeasible presidential removal power has never been weaker.

This Essay continues an ongoing conversation about how to read some critical early republic evidence about removal. It briefly recapitulates the stakes of the disagreement before offering in-depth analyses of developments in Pennsylvania removal practice, including a reading of the …

The Misuse Of Ratification-Era Sources By Unitary Executive Theorists, Jed Handelsman Shugerman

University of Michigan Journal of Law Reform

This symposium essay suggests that, given an ostensibly originalist Supreme Court, the future depends on getting the past right. The unitary executive theory is approaching its political and doctrinal zenith in 2025, at the very moment it is approaching an evidentiary crisis. This essay details that crisis: a subset of misuses and misrepresentations of sources in the unitary executive scholarship. This subset focuses on serious misrepresentations of the Ratifications debates.

The Ratification debates appropriately have become the primary source of evidence for original public meaning, the dominant theory of originalism. The Ratification debates have always been a significant problem for …

Streamlining Wildlife Regulation, Robert L. Fischman

Michigan Journal of Environmental & Administrative Law

A recent burst of revisions in the bedrock regulations governing projects that may adversely affect wildlife represents a generational shift in policy. Streamlining federal decision -making drove much of this reform. Streamlining offers a path to address climate change without abandoning a longstanding commitment to wildlife conservation. The conservation community recognizes the need to build new infrastructure to reduce the rate of climate change through air emissions. The most urgent priority is decarbonizing the electrical ~rid through renewable energy generation and a better transmission network. Adaptation to the "new abnormal" of climate-driven environmental disruption demands federal approvals for a host …

Science And Politics In Public Health Regulation, Samuel R. Bagenstos

University of Michigan Journal of Law Reform

Much of American public discourse takes for granted a distinction between science and politics. People describe and understand that distinction in contradictory ways, however. And those contradictions themselves underscore how closely entwined science and politics actually are.

Drawing Lines In The Sand: Armed Conflict, Climate Damage And Setbacks To Climate Action, Beatrice L. Hamilton

Michigan Journal of Environmental & Administrative Law

Armed conflicts have a significant and detrimental effect on the climate system, with considerable implications for efforts to mitigate and adapt to climate change and the civilian population. Yet the environmental provisions under the law of armed conflict (LOAC), drafted some half a century ago, struggle to adequately address these concerns. This article assesses the capacity of LOAC to address conflict-driven climate damage and its cascading impacts by characterizing these harms as environmental damage and as injury to civilians. The analysis highlights opportunities for broadening LOA C's scope and offers recommendations to enhance its capacity to address climate damage and …

A State Supreme Court Justice’S Take On Delegation And Deference, Justice R. Patrick Dewine

University of Michigan Journal of Law Reform

There’s not a lot of talk about state administrative law. Never mind that much of the administrative law that happens in this country happens at the state level. Or that state regulation affects citizens and businesses in much the same way as federal regulation. As Chief Judge Sutton observes, “[o]ur obsession with federal law inclines us to notice changes in administrative law most of all through decisions of the U.S. Supreme Court, the Hubble Telescope for assessing American law.”

Independent Justice? U.S. Attorneys As A Case Study Of Political Appointments, Jennifer L. Selin, Lauren Mattioli

University of Michigan Journal of Law Reform

Concerns over presidential use of federal prosecution as a political weapon and the overall independence of the Department of Justice have increased in recent years. While most scholarship exploring the potential for political prosecution has focused on the legal and political forces that influence prosecutorial discretion, few studies have identified the varying ways that federal prosecutors obtain their jobs or how those processes affect who serves as U.S. Attorney. This is a consequential oversight, as U.S. Attorney appointments provide an informative case study of the legal frameworks, historical conventions, and politics that influence presidential appointments more generally.

In this Article, …

Taking Revolution Seriously, Zohra Ahmed

Michigan Law Review

A review of Tip of the Spear: Black Radicalism, Prison Repression, and the Long Attica Revolt. By Orisanmi Burton.

Nanaboozhoo Died For Your Sins, Matthew L.M. Fletcher

Michigan Law Review

A review of Custer Died for Your Sins: An Indian Manifesto By Vine Deloria, Jr.

The Invention Of The Judicial Administrative State, Marin K. Levy

Michigan Law Review

A review of The Taft Court: Making Law for a Divided Nation, 1921–1930. By Robert C. Post.

Build Public Renewables, Again, Sandeep Vaheesan

Michigan Law Review

A review of The Price Is Wrong: Why Capitalism Won’t Save the Planet. By Brett Christophers.

Every Relevant Detail, Salomé Viljoen

Michigan Law Review

A review of The Ordinal Society. By Marion Fourcade and Kieran Healy.

Exorcising Hobbes’S Ghost: A Future For Constitutional And International Law, Monica Hakimi

Michigan Law Review

A review of Law for Leviathan: Constitutional Law, International Law, and the State. By Daryl Levinson.

The Editorial Board's Stories Of War And Recovery, Rachelle Navarro, Edna Epstein, Kristin Bender, Leonard Niehoff, Rahul Agarwal, Dennis Raglin, Margaret Mckeown

Articles

What follows are real-world experiences my fellow editors at Litigation journal shared with me. As much as misery loves company, we litigators love war stories more and, boy, do we have some! They show us that, when faced with unexpected catastrophes, we have only one option: Get to work. Do the math. Solve the problem. And then solve the next one.

Truth, Fiction, And Abolition, Xiao Wang, Samuel Weiss

Michigan Law Review

A review of Chain-Gang All-Stars. By Nana Kwame Adjei-Brenyah.

Pictures Of A Revolution: Administrative Law In A Time Of Change, Shalev Gad Roisman, Oren Tamir

Michigan Law Review

A review of multiple supplements and updates to several different titles and editions.

Constitutional Failure, Erwin Chemerinsky

Michigan Law Review

A review of The Constitution of the War on Drugs. By David Pozen.

Was The Niit A Treaty Override?, Reuven S. Avi-Yonah

Law & Economics Working Papers

Three court decisions have recently addressed the interaction of the Net Investment Income Tax (NIIT) and US tax treaties. The issue was whether the treaty provided an independent basis for crediting a foreign tax against the NIIT, because no such credit is available under the Code. First, in Toulouse, the Tax Court held that there was no treaty based credit. Second, in Christensen, the Court of Federal Claims held that a treaty-based credit was available, distinguishing Toulouse. Third, in Bruyea, the Court of Federal Claims issued a broader opinion that allowed the credit. Importantly, Bruyea addressed an issue that was …

Is The Utpr Extraterritorial Or Discriminatory?, Reuven S. Avi-Yonah

Articles

On January 20 President Trump issued two executive orders on international tax. The first order rejected the OECD’s two-pillar project, stating: The OECD Global Tax Deal supported under the prior administration not only allows extraterritorial jurisdiction over American income but also limits our Nation’s ability to enact tax policies that serve the interests of American businesses and workers. Because of the Global Tax Deal and other discriminatory foreign tax practices, American companies may face retaliatory international tax regimes if the United States does not comply with foreign tax policy objectives. This memorandum recaptures our Nation’s sovereignty and economic competitiveness by …

A Perfect Storm: Executive Orders And Tax Law, Reuven S. Avi-Yonah, J.J. Wang

Law & Economics Working Papers

Since it came into office, the Trump administration has issued a series of executive orders that affect many areas of the government. One such area is taxation. In two orders issued on his first day in office President Trump rejected the participation of the United States in the Organization for Economic Cooperation and Development (OECD)`s global minimum corporate tax project and threatened to impose tax countermeasures on countries that adopt "extraterritorial or discriminatory" taxes. Two days later, the Republican members of the House Ways and Means Committee introduced legislation to the same effect. A month later, the president issued another …

Tax Experience Isn’T Everything: A Tale Of Two Justices., Reuven S. Avi-Yonah

Articles

Any student of federal income taxation is familiar with a series of important Supreme Court tax decisions written by Justice Harry Blackmun (associate justice, 1970-1994). They would also know of three important decisions written by his contemporary, Justice Thurgood Marshall (associate justice, 1967-1991). It is interesting to compare the two, because Blackmun was the only recent justice with extensive tax practice experience, whereas Marshall had none. Yet, most of Blackmun’s tax opinions were wrong while Marshall’s opinions were right.

Abolition By Algorithm, Peter N. Salib

Michigan Law Review

In one sense, America’s newest abolitionist movement—advocating the elimination of policing and prison—has been a success. Following the 2020 Black Lives Matter protests, a small group of self-described radicals convinced a wide swath of ordinary liberals to accept a sweeping claim: Mere reforms cannot meaningfully reduce prison and policing’s serious harms. Only elimination can. On the other hand, abolitionists have failed to secure lasting policy change. The difficulty is crime. In 2021, following a nationwide uptick in homicides, liberal support for abolitionist proposals collapsed. Despite being newly “abolition curious,” left-leaning voters consistently rejected concrete abolitionist policies. Faced with the difficult …

Deputization And Privileged White Violence, Ekow N. Yankah

Articles

A number of high-profile and racially charged killings, such as Trayvon Martin’s, Kenneth Herring’s, Ahmaud Arbery’s, and Jordan Neely’s, have been at the hands of civilians declaring themselves the law. These deaths stemmed from a phenomenon best described as “deputization.” Deputization describes a latent legal power that has empowered White people throughout American history to claim authority to enforce the law, as they see it, upon racial minorities generally and Black people in particular. This power turned the ancient common law duty to police all felons in England into a specific American common law duty to police Blacks. From the …