Digital Commons Network^™

Fee-Shifting Shortcuts, Maureen Carroll

Articles

Federal fee-shifting statutes, which allow certain prevailing plaintiffs to recover a reasonable attorney’s fee from the defendant, are critically important to civil rights enforcement. When it comes to the interpretation of these statutes, however, a wide gap separates the doctrine articulated by the Supreme Court and the decisions issued by lower courts. According to the Supreme Court, the calculation of a feeshifting award requires a highly contextualized inquiry, specific to the plaintiff’s attorneys and claims; in the lower courts, by contrast, judges take a set of welltrodden shortcuts that flatten many of the differences the case law makes relevant.

This …

The Dormant Power Of State Agencies To Fight Environmental Racism, David Handelman-Holmes

Michigan Law Review

Despite repeated promises by Democratic presidents to address environmental justice (EJ), meaningful federal action on the issue remains elusive. The EJ obligations that have been imposed on federal agencies are all purely procedural, not substantive. Such procedural obligations—like filing environmental impact statements and providing forums for community feedback—may facilitate greater transparency and accountability from industry and government agencies. But in the absence of more substantive obligations—like stricter emissions caps in highly burdened communities of color—these procedural requirements are often satisfied through mere box-checking. Meanwhile, litigants pursuing relief through the U.S. Constitution’s Equal Protection Clause face closed courthouse doors unless they …

Taxes And Certainty: Challenges In Judicial Review Of U.S. Tax Legislation, Reuven S. Avi-Yonah, Moshe Jaffe

Law & Economics Working Papers

The application of judicial review to tax legislation presents unique challenges and inconsistencies. Unlike other forms of legislation, tax laws in the United States are seldom invalidated by the Supreme Court, and when this does occur, it is done using various and inconsistent tests, suggesting a need for a more balanced and effective approach. This paper explores the U.S. court's approach to judicial review in tax cases, empirically analyzing the methods and tests used in key decisions. The findings will reveal a complex and inconsistent picture, highlighting the need for a more coherent approach. Additionally, the research will analyze several …

Beyond Congestion Pricing, Gregory H. Shill

Journal of Law and Mobility

After years of political and legal efforts to block it, congestion pricing finally went into effect in New York City in January 2025. Early indications are positive, though threats to its continuation from the Trump administration and others remain. But its journey to this point has already made one thing clear: it is time for the Big Apple to seize more of its own destiny in transportation policy.

The battles that delayed and still imperil the Metropolitan Transportation Authority’s congestion pricing scheme underscore the need for policies that New York City can implement unilaterally. Making urban transportation policy in the …

Double Standards In Un Political Bodies: Is Impartiality Possible?, Steven Ratner

Other Publications

The decisions of the UN’s political bodies would seem to represent the epitome of claims of double standards in the enforcement of international law. For even if we can accept that the members of the Security Council or the Human Rights Council (HRC) will choose to bring some situations to the attention of those bodies while leaving others off the agenda, or to pass some resolutions and reject others, such decisions seem quite suspect if we view those organizations as not merely making policy but enforcing international law. International lawyers have long identified this dilemma over enforcement: is it better …

Is The Us Exit Tax Constitutional?, Reuven S. Avi-Yonah

Law & Economics Working Papers

The recent US Supreme Court decision in Moore vs. United States raised the possibility that the Court would declare that realization is required for a tax provision to be constitutional. The US exit tax on expatriations is the most likely vehicle for a post-Moore constitutional challenge to taxation without realization because (a) it involves individual taxpayers; (b) it does not involve attribution, because the tax is imposed directly on the expatriating taxpayer, and (c) it involves precisely the kind of tax that was the direct target of the Moore litigation, namely a mark to market tax on rich taxpayers (the …

Should Country-By-Country Reporting Be Public?, Reuven S. Avi-Yonah

Articles

Under action 13 of the base erosion and profit shifting project, large multinational enterprises are obligated to file country-by-country reports with tax authorities. As of April 2024, over 80 countries have adopted a multilateral agreement on exchanging CbC reports. The United States has not adopted the multilateral agreement, but regulations require U.S.-based MNEs to file these reports with the IRS, which can then exchange them with other countries under tax treaties.

Winter 2025 - Judicial Analytics, University Of Michigan Law Library

Legal Tech Series

Applying to a clerkship? Client asking the likelihood a judge will grant their motion? Writing a brief and need to find citations a judge prefers? Curious what other attorneys think of that judge? In this session, you will gain hands-on experience using analytics databases to understand why each is critical to ensuring your success in the courtroom.

Resources covered: Lex Machina, Context, Almanac of the Federal Judiciary, Westlaw Litigation Analytics

Should The United States Abandon Citizenship-Based Taxation?, Reuven S. Avi-Yonah

Law & Economics Working Papers

President Trump proposed during the election campaign to end the "double taxation" of American citizens living overseas. To which the answer is, what double taxation? Americans living overseas already benefit from three significant provisions that in most cases prevent any double taxation, and because of these most of them do not have any U.S. tax liability. Those who do are typically wealthier, derive income from investments or from high wages, and are not subject to foreign tax because they live in tax havens or in countries that do not tax rich immigrants on foreign source income, and they do not …

Sanctioning Negligent Bankers, Kyle D. Logue, W. Robert Thomas, Jeffery Y. Zhang

Law & Economics Working Papers

Over just one week in 2023, depositor runs at a few U.S. banks threatened a worldwide banking crisis. Afterwards, the United States would suffer three of the biggest bank failures in the nation’s history; in Europe, Credit Suisse became the largest financial institution to fail since the 2007-2008 Global Financial Crisis. Stunned by this lightning-fast panic, lawmakers, regulators, and academics have called for significant changes to the U.S. financial regulatory framework. Leading among these proposals are calls to improve supervisory oversight of banks, to tighten existing regulations on banks, and to increase deposit insurance limits. But these proposals alone are …

Bank Fragility After Mergers, Jeffrey Jou, Teng Wang, Jeffery Y. Zhang

Law & Economics Working Papers

Do banks become more fragile after merging? By constructing a novel forward-looking measure of fragility and exploiting staggered interstate banking deregulation as exogenous shocks to bank mergers, we show that the loan portfolios of merged U.S. banks become more vulnerable to adverse economic conditions. However, merger size matters. The increase in fragility is driven almost entirely by mega-mergers of large banks, suggesting the presence of moral hazard. In addition, we find that increased geographic or portfolio diversification following mergers does not offset the increase in fragility. If anything, mergers between large banks that have significantly dissimilar portfolios can actually worsen …

Designing Contract Modification, Albert H. Choi, George Triantis

Law & Economics Working Papers

For long-term commercial contracts, modification tends to be the norm rather than the exception. While modification often takes place in response to an arrival of new information, contracting parties frequently modify the terms in response to a shift in bargaining power. In this paper, we explain how the flexibility to renegotiate in response to a shift in bargaining power can facilitate long-term contracting and thereby beneficial reliance investments and risk allocation. The prospect of modification can induce contracting parties who expect their bargaining power to improve, such as from the emergence of outside opportunities, to enter into contracts earlier and …

Confronting Catastrophic Risk: The International Obligation To Regulate Artificial Intelligence, Bryan Druzin, Anatole Boute, Michael Ramsden

Michigan Journal of International Law

While artificial intelligence (“AI”) holds enormous promise, many experts in the field are warning that there is a non-trivial chance that the development of AI poses an existential threat to humanity. Existing regulatory initiatives do not address this threat but instead merely focus on discrete AI-related risks such as consumer safety, cybersecurity, data protection, and privacy. In the absence of regulatory action to address the possible risk of human extinction by AI, the question arises: What obligations, if any, does public international law impose on states to regulate its development?

At present there is no scientific consensus as to the …

Reforming The Medical Expense Income Tax Deduction To Better Reflect "Crip Time", Diane Kemker

University of Michigan Journal of Law Reform Caveat

Extraordinary medical expenses— whether due to a one-time occurrence or a chronic condition— happen on their own time. These expenses, their causes, and their consequences (medical, personal, financial, or all of these) can rarely be neatly cabined into a single calendar year. Treatment requiring an expensive prescription medication or complex surgery not covered by insurance may address a condition that arose over years. That condition may have interfered with a taxpayer’s ability to work in prior years, the current year, and perhaps for years to come, even for the rest of the taxpayer’s earning life. The medical condition of a …

The Allure Of Trade And Sustainable Development Chapters, Jeesae Kim

Michigan Journal of International Law

Beginning in 2011, the European Union (“EU”) began to include independent Trade and Sustainable Development (“TSD”) chapters in its trade agreements. These chapters seek to protect international labor standards, environmental laws, and corporate social responsibility practices within the scope of the EU’s trade agreements. Trading states that sign onto TSD chapters are meant to engage in ongoing dialogue regarding the substantive commitments outlined in the chapters. If one of the states fails to uphold its substantive commitments, the other state may invoke a unique enforcement mechanism contained within TSD chapters. But unlike arbitration proceedings for non-TSD trade disputes, the TSD …

Rewriting Precedent: How International Adjudicators Influence Compliance, Jeffrey Kucik, Lauren Peritz, Sergio Puig

Michigan Journal of International Law

International cooperation depends on adaptation to changing conditions. International dispute settlement bodies can play a key role in maintaining cooperation over time. Evidence suggests that when legal bodies successfully adapt the law through the reinterpretation of rules, they can promote state compliance. However, this process is incremental and may not happen quickly enough, which can lead to backlash against international courts. In this article, we analyze these dynamics at the World Trade Organization (“WTO”), the global institution regulating international trade. Relying on data and case studies, we show how the Appellate Body modified its interpretations to promote compliance. Because this …

Economic Sanctions As Legal Ordering, J. Benton Heath

Michigan Journal of International Law

This article recovers a critical episode in the history of economic sanctions and considers its implications for international legal order. Beginning in 1905, a group of Chinese citizens launched a series of protests targeting American, British, and Japanese goods. These boycotts caused economic damage, disrupted international relations, and at times won significant political victories. At the same time, they captured the imaginations of peace advocates, lawyers, and scholars, who saw in the boycotts either a fundamental threat to legal ordering, a promising avenue for enforcing interstate peace, or, most radically, an engine for new kinds of political organization outside the …

Integrating The Workforce: A Proposed Expansion Of The Lane V. Kitzhaber Rule, Dean Farmer

Michigan Law Review

Sheltered workshops are workplaces that employ, and may legally pay subminimum wages to, individuals with disabilities. Though these workshops have historically been a large part of disability employment services in the United States, many policymakers have advocated for a shift from sheltered workshops to integrated disability employment services, in which individuals with disabilities work alongside other workers for an equal wage that meets or exceeds the minimum wage. In Lane v. Kitzhaber, the U.S. District Court for the District of Oregon applied Title II of the Americans with Disabilities Act (ADA) to sheltered workshop programs, holding that states must …

Public Patent Powers, Laura E. Dolbow

Michigan Law Review

Congress has created multiple structures for agencies to control how patents are used, but that institutional design choice has received little academic attention. This Article provides the first comprehensive survey of existing laws that expressly authorize agencies to control patents. I locate 113 express conditions across 68 laws that expressly authorize executive actors to make some form of decision about patents. These powers, which I refer to as “public patent powers,” allow the government to use patented inventions, to obtain patents, to authorize third parties to use patented inventions, and to regulate how patents are used. Agencies have used many …

Retrenchment By Diversion: The New Politics Of Parental Rights, Mary Ziegler, Maxine Eichner, Naomi Cahn

Michigan Law Review

For the past century, the Supreme Court has repeatedly affirmed the importance of parents’ rights to direct their children’s upbringing and education. Yet suddenly the rhetoric of parental rights is being used to ground a broad range of claims on issues such as what can be taught in public schools, when minors can access gender-affirming care, or who will be punished for helping minors travel for abortion care. Why have parental-rights claims surged so visibly in contemporary law and politics? And are all the new arguments made under the banner of parental rights equally rooted in constitutional precedent?

This Article …

Toward An Economic Fair Housing Act, Nat Jordan

Michigan Law Review

This Note evaluates the prospect of an “Economic Fair Housing Act” through the framework of antidiscrimination law. The proposed bill—a brainchild of housing expert Richard Kahlenberg—would amend the Fair Housing Act to make economic status a protected class alongside race, national origin, religion, sex, and disability. Currently, fair housing lawsuits against local governments rarely succeed. Plaintiffs must present resounding statistical evidence of blatant racial disparities directly caused by exclusionary policies. Simultaneously, many local governments deter homebuilding through restrictive zoning ordinances that prevent lower-income people from moving in.

An Economic Fair Housing Act (EFHA) could help address these twin shortcomings of …

Development Of The Navigation Guide Evidence-To-Decision Framework For Environmental Health: Version 1.0, Nicholas Chartres, Max T. Aung, Sustan L. Norris, Courtney Cooper, Lia A. Bero, Roger Chou, Devon C. Payne-Sturges, Wendy E. Wagner, Jessica W. Reyes, Lisa M. Askie, Daniel A. Axelrad, Deysi Flores Vigo, Jill E. Johnston, Juleen Lam, Keeve E. Nachman, Eva Rehfuess, Rachel Rothschild, Patrice Sutton, Lauren Zeise, Tracey J. Woodruff

Articles

Environmental exposures, including widespread industrial pollution, impact human health and are amplified in more highly exposed communities. Policy and regulatory frameworks for making decisions and recommendations on interventions to mitigate or prevent exposures tend to narrowly focus on exposure and some health-related data related to risks. Typically, such frameworks do not consider other factors, including essentiality, health equity, and distribution of benefits and costs. Further, decisions and recommendations lack transparency regarding how they were developed. We developed the Navigation Guide Evidence-to-Decision Framework for Environmental Health (E2DFEH) to provide a structured and transparent framework incorporating a range of scientific information and …

The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, Edward Fox, Zachary Liscow

Law & Economics Working Papers

As deficits rise and concerns about tax avoidance by the rich increase, we study how unrealized gains and borrowing affect Americans’ income taxes. We have four main findings: First, measuring “economic income” as currently-taxed income plus new unrealized gains, the income tax base captures 60% of economic income of the top 1% of wealth-holders (and 71% adjusting for inflation) and the vast majority of income for lower wealth groups. Second, adjusting for unrealized gains substantially lessens the degree of progressivity in the income tax, although it remains largely progressive. Third, we quantify for the first time the amount of borrowing …

Winter 2025 - Finding Briefs & Other Court Filings, University Of Michigan Law Library

Legal Tech Series

The judicial opinion is the last chapter of a long story. The key to a case’s history is its docket. This program will guide you through the steps to finding complaints, briefs, motions, and other filings by searching and finding court dockets. Get the whole story Underground!

Resources covered: CourtLink, Bloomberg Dockets, PACER, CourtListener/RECAP

Perttu V. Richards: Brief Of Law Professors As Amici Curiae In Support Of Respondent, Margo Schlanger

Appellate Briefs

Amici are professors of law who have studied, taught, and written about prisoner litigation and about rights to jury trials. They submit this brief to share their views, based on that experience, on the proper interpretation of the Prison Litigation Reform Act) in light of the important jury trial rights at stake and the practical realities of prisoner litigation.

Perttu V. Richards: Brief Of Law Professors As Amici Curiae In Support Of Respondent, Margo Schlanger

Appellate Briefs

Amici are professors of law who have studied, taught, and written about prisoner litigation and about rights to jury trials. They submit this brief to share their views, based on that experience, on the proper interpretation of the Prison Litigation Reform Act) in light of the important jury trial rights at stake and the practical realities of prisoner litigation.

Altering Rules: The New Frontier For Corporate Governance, Gabriel Rauterberg, Sarath Sanga

Law & Economics Working Papers

Corporate law has taken a contractarian turn. Shareholders are increasingly contracting around its foundational rules—statutory rights, the fiduciary duty of loyalty, even the central role of the board—and Delaware courts are increasingly enforcing these contracts. In the one case where they did not, the legislature swiftly overruled the decision and adopted a new statutory provision permitting boards to completely cede their powers to a shareholder by contract. These developments have sparked a polarized debate, with some calling for a return to mandatory rules, while others push for total contractual freedom.

We argue, however, that the solution lies neither in rigid …

Three Implications Of Moore., Reuven S. Avi-Yonah

Articles

In his majority opinion in Moore, Justice Brett Kavanaugh listed several provisions of the code that could be subject to a constitutional challenge if realization were a constitutional requirement, as suggested by Justices Amy Coney Barrett, Samuel A. Alito Jr., Clarence Thomas, and Neil M. Gorsuch. Kavanaugh wrote: In short, the Moores cannot meaningfully distinguish the [mandatory repatriation tax] from similar taxes such as taxes on partnerships, on S corporations, and on subpart F income. The upshot is that the Moores’ argument, taken to its logical conclusion, could render vast swaths of the Internal Revenue Code unconstitutional. See, e.g., 26 …

Federal Communications Commission V. Consumers' Research: Brief Of Julian Davis Mortenson And Nicholas Bagley As Amici Curiae In Support Of Petitioners, Julian Mortenson, Nicholas Bagley

Appellate Briefs

Julian Davis Mortenson and Nicholas Bagley are professors at the University of Michigan Law School. Mortenson is a specialist on the history of executive authority and the separation of powers. Bagley is a leading scholar in administrative law. They are the co-authors of Delegation at the Founding, 121 Colum. L. Rev. 277 (2021), a leading article examining Founding- era constitutional principles regarding legislative delegations of authority, and Delegation at the Founding: A Response to the Critics, 122 Colum. L. Rev. 2323 (2022).

Copyright Doctrine Before The Tribunal Of Science: A Response To Professor Silbey, Matt Blaszczyk

Fellow, Adjunct, Lecturer, and Research Scholar Works

This is a response to Jessica Silbey’s article, A Matter of Facts: The Evolution of the Copyright Fact-exclusion and Its Implications for Disinformation and Democracy, which appeared in Volume 70(3) of the Journal of the Copyright Society.