Digital Commons Network^™

Taxing Nomads: Reviving Citizenship-Based Taxation For The 21st Century, Reuven S. Avi-Yonah

Law & Economics Working Papers

The COVID pandemic and the rise of zooming has increased the ability of many people (primarily the rich) to work remotely. This in turn has led to more people moving to other countries to benefit from the ability to work remotely while enjoying other benefits such as lower housing prices, a more leisurely lifestyle, and in some cases greater political stability. Many Americans have used their newfound freedom to move overseas, e.g., to Italy. They and others like them are the new nomads.

Such a move is not tax motivated because Italy has higher personal tax rates than the US. …

Evaluating Project Need For Natural Gas Pipelines In An Age Of Climate Change, Alexandra B. Klass

Law & Economics Working Papers

As the Biden administration attempts to make climate change the focus of many aspects of its domestic and international agenda, an independent federal regulatory agency—the Federal Energy Regulatory Commission (FERC)—finds itself at the center of debates over the nation’s energy policies and greenhouse gas (GHG) emissions. Under Sections 4 and 5 of the Natural Gas Act of 1938, FERC has the authority and obligation to ensure that rates, charges, and rules relating to interstate natural gas sales and transportation are just, reasonable, and nondiscriminatory. Under Section 7 of the Natural Gas Act, FERC also has the authority to grant certificates …

The New Major Questions Doctrine, Daniel Deacon, Leah Litman

Law & Economics Working Papers

This article critically analyzes significant recent developments in the major questions doctrine. It highlights important shifts in what role the majorness of an agency policy plays in statutory interpretation, as well as changes in how the Court determines whether an agency policy is major. After the Supreme Court’s October 2021 term, the “new” major questions doctrine operates as a clear statement rule that directs courts not to discern the plain meaning of a statute using the normal tools of statutory interpretation, but to require explicit and specific congressional authorization for certain agency policies. Even broadly worded, otherwise unambiguous statutes do …

No New Tax Cuts? Examining The Rescue Plan's New State Tax Limits, Conor Clarke, Edward G. Fox

Law & Economics Working Papers

In this article, Clarke and Fox examine the American Rescue Plan Act’s restrictions on state tax cuts, arguing that the restrictions are a variation on more familiar maintenance-of-effort provisions. These provisions are common, and are designed to help ensure that federal grants supplement rather than supplant state spending by requiring the state to maintain its level of spending on a program. Clarke and Fox conclude that the Rescue Plan’s requirements create similar incentives, and argue that the similarity makes it more likely that the act’s tax provisions are consonant with the Constitution’s spending clause.

Fenceposts Without A Fence, Katherine Di Lucido, Nicholas Kean Tabor, Jeffery Zhang

Law & Economics Working Papers

Banking organizations in the United States have long been subject to two broad categories of regulatory requirements. The first is permissive: a “positive” grant of rights and privileges, typically via a charter for a corporate entity, to engage in the business of banking. The second is restrictive: a “negative” set of conditions on those rights and privileges, limiting conduct and imposing a program of oversight and enforcement, by which the holder of that charter must abide. Together, these requirements form a legal cordon, or “regulatory perimeter,” around the U.S. banking sector.

The regulatory perimeter figures prominently in several ongoing policy …

Data Privacy, Human Rights, And Algorithmic Opacity, Sylvia Lu

Fellow, Adjunct, Lecturer, and Research Scholar Works

Decades ago, it was difficult to imagine a reality in which artificial intelligence (AI) could penetrate every corner of our lives to monitor our innermost selves for commercial interests. Within just a few decades, the private sector has seen a wild proliferation of AI systems, many of which are more powerful and penetrating than anticipated. In many cases, AI systems have become “the power behind the throne,” tracking user activities and making fateful decisions through predictive analysis of personal information. Despite the growing power of AI, proprietary algorithmic systems can be technically complex, legally claimed as trade secrets, and managerially …

Shareholder Engagement In The United States, Vikramaditya S. Khanna

Book Chapters

Shareholder voting and engagement in the US have undergone substantial changes over the last 50 years. They have moved from being relatively sleepy issues to those that trigger insomnia in even the most hardened executives. The changes in the ownership structure of US publicly traded firms are probably the most important reason for the shift, but so too are rule changes that have facilitated greater shareholder activism. This chapter explores these developments while describing the rules of the road for shareholder voting in the US by focusing on Delaware jurisprudence and changes in US federal securities regulations. It also examines …

International Law Rules On Treaty Interpretation, Steven R. Ratner

Book Chapters

International law is central to the interpretation of both of the Brexit-related treaties. The TCA explicitly requires the parties and any dispute settlement body to interpret it according to the rules of interpretation of public international law, notably the 1969 Vienna Convention on the Law of Treaties (VCLT). The WA, and thus the Protocol, by specifying that any of its provisions concerning Union law or concepts must be interpreted in accordance with EU law (including the case law of the CJEU), implies that its many provisions not concerning EU law will need to be interpreted by the default rules of …

Willard Hurst's Unpublished Manuscript On Law, Technology, And Regulation, Bj Ard, William J. Novak

Other Publications

It is with a great deal of excitement ( and with thanks to so many contributing colleagues and collaborators over the years ) that we are able to present to the public for the first time a newly published work by one of the great originators of modem legal history and law and society scholarship-James Willard Hurst. Hurst published his last two books, Law and Markets in United States History and Dealing with Statutes, in 1982. And, fittingly, he published his last substantive article--.-a very short comment on "The Use of Case Histories"-in the Wisconsin Law Review in 1992. In …

A Modern Democratic State, If We Can Keep It: Response To Commentators In The Symposium On New Democracy: The Creation Of The Modern American State, William J. Novak

Other Publications

It is truly an honor to have my new book New Democracy serve as the vehicle for these 12 diverse, thoughtful, and fully engaged commentaries on the history of American democracy and the rise of the modern American administrative and regulatory state. My special thanks to Nick Parrillo and the Yale Journal of Regulation for organizing this symposium and for selecting such a great group of smart and talented interlocutors. My response can only touch on a handful of the important issues constructively flagged throughout these extensive reviews. But I will carry so many other of these critical ideas and …

Report Of The International Commission Of Human Rights Experts On Ethiopia, Kaari Betty Murungi, Steven Ratner, Radhika Comaraswamy

Other Publications

In the present report, submitted pursuant to Human Rights Council resolution S-33/1, the international Commission of Human Rights Experts on Ethiopia presents its initial findings. The Commission concludes that there are reasonable grounds to believe that violations such as extrajudicial killings, rape, sexual violence and starvation of the civilian population as a method of warfare have been committed in Ethiopia since 3 November 2020. The Commission finds reasonable grounds to believe that, in several instances, these violations amounted to war crimes and crimes against humanity. The Commission provides an assessment of transitional justice developments and makes urgent recommendations.

2022 Data Updates Accompanying Andrea Fenster & Margo Schlanger, Slamming The Courthouse Door: 25 Years Of Evidence For Repealing The Prison Litigation Reform Act, Prison Policy Initiative, Margo Schlanger, German Marquez Alcala

Other Publications

This entry is for underlying data, excel versions, and replication code for tables included in Fenster, Andrea and Margo Schlanger. "Slamming the Courthouse Door: 25 years of evidence for repealing the Prison Litigation Reform Act." Prison Policy Initiative (2021) found at https://repository.law.umich.edu/other/173/

This 2022 data update is supplemented by 2022 BJS Court Orders files and supercedes the 2021 data update found in this repository./

To Participate And Elect: Section 2 Of The Voting Rights Act At 40, Ellen D. Katz, Brian Remlinger, Andrew Dziedzic, Brooke Simone, Jordan Schuler

Other Publications

This paper provides an overview of cases decided under Section 2 of the Voting Rights Act between September 1, 1982 and December 31, 2021. It updates our 2006 study documenting Section 2 litigation through 2005. Of note is the substantial decline in the number of Section 2 cases decided and diminished success for the plaintiffs who bring them. While recent litigation (including Brnovich and Merrill v. Milligan) suggests that Section 2 is likely to occupy, at best, a diminished role in future electoral disputes, this paper shows that Section 2’s reach had already declined significantly prior to recent disputes. …

White Paper: Effective Communication With Deaf, Hard Of Hearing, Blind, And Low Vision Incarcerated People, Tessa Bialek, Margo Schlanger

Other Publications

Tens of thousands of people incarcerated in jails and prisons throughout the United States have one or more communication disabilities, a term that describes persons who are deaf, hard of hearing, blind, low vision, deaf-blind, speech disabled, or otherwise disabled in ways that affect communication. Incarceration is not easy for anyone, but the isolation and inflexibility of incarceration can be especially challenging, dangerous, and further disabling, for persons with disabilities. Correctional entities must confront these challenges; persons with communication disabilities are overrepresented in jails and prisons and the population continues to grow. Federal antidiscrimination law obligates jails and prisons to …

Mich. Ruling Widens Sentencing Protections For Young Adults, Kimberly A. Thomas

Other Publications

On July 28, the Michigan Supreme Court held that the mandatory imposition of a life-without-parole sentence on an 18-year-old violated the state constitution.

This decision expands the protections provided for young defendants by the U.S. Supreme Court in Miller v. Alabama and builds on a nascent trend that provides additional constitutional and statutory protections for young people over 17 years old who are charged with serious offenses.

The Syntax Of Sports, Class 4: Parallel Structure, Patrick Barry

Books

"Once you find the right structure, perhaps it will be easier to find the right content.” That’s one of the key insights from this fourth book in the series The Syntax of Sports. Others include:

• The importance of being “radically inclusive”
• The power of defining something by what it is not
• The creative elegance of the word “as”

So join Professor Patrick Barry as he continues to share lessons from the popular writing course at the University of Michigan on which The Syntax of Sports is based. You’ll learn about language. You’ll learn about advocacy. And …

Dissertation Submitted To Satisfy The Requirements Of The S.J.D. Program, Itay Peer

SJD Dissertations

This dissertation consists of the following articles:

• The Need to Modernize the Personal Services Income Source Rule
• To Be or Not To Be an American - The Million Dollar Question
• The Need for an International Tax Reform - Taxation of US Headquartered Multinationals

A Quiet Revolution: How Judicial Discipline Essentially Eliminated Foster Care And Nearly Went Unnoticed., Melissa Carter, Christopher Church, Vivek Sankaran

Articles

This Article argues that juvenile court judges can safely reduce the number of children entering foster care by faithfully and rigorously applying the law. Judges often fail to perform this core functon when a state child welfare agency separates a child from their family. Judges must perform their role as impartial gatekeeper despite the temptation to be "omnipotent moral busybodies".

A Congressional Review Act For The Major Questions Doctrine, Christopher J. Walker

Articles

Last Term, the Supreme Court recognized a new major questions doctrine, which requires Congress to provide clear statutory authorization for an agency to regulate on a question of great economic or political significance. This new substantive canon of statutory interpretation will be invoked in court challenges to federal agency actions across the country, and it will no doubt spark considerable scholarly attention. This Essay does not wade into those doctrinal or theoretical debates. Instead, it suggests one way Congress could respond: by enacting a Congressional Review Act for the major questions doctrine. In other words, Congress could establish a fast-track …

Preemption, Commandeering, And The Indian Child Welfare Act, Matthew L.M. Fletcher, Randall F. Khalil

Articles

This year (2022), the Supreme Court agreed to review wide-ranging constitutional challenges to the Indian Child Welfare Act (ICWA) brought by the State of Texas and three non-Indian foster families in the October 2022 Term. The Fifth Circuit, sitting en banc, held that certain provisions of ICWA violated the anti-commandeering principle implied in the Tenth Amendment and the equal protection component of the Fifth Amendment’s Due Process Clause.

We argue that the anti-commandeering challenges against ICWA are unfounded because all provisions of ICWA provide a set of legal standards to be applied in states which validly and expressly preempt state …

Textualism, Judicial Supremacy, And The Independent State Legislature Theory, Leah Litman, Katherine Shaw

Articles

This piece offers an extended critique of one aspect of the so-called “independent state legislature” theory. That theory, in brief, holds that the federal Constitution gives state legislatures, and withholds from any other state entity, the power to regulate federal elections. Proponents ground their theory in two provisions of the federal Constitution: Article I’s Elections Clause, which provides that “[t]he Times, Places and Manner of holding Elections for Senators and Representatives, shall be prescribed in each State by the Legislature thereof,” and Article II’s Presidential Electors Clause, which provides that “[e]ach State shall appoint, in such Manner as the Legislature …

Regulating For Energy Justice, Alexandra B. Klass, Gabriel Chan

Articles

In this Article, we explore and critique the foundational norms that shape federal and state energy regulation and suggest pathways for reform that can incorporate principles of “energy justice.” These energy justice principles—developed in academic scholarship and social movements—include the equitable distribution of costs and benefits of the energy system, equitable participation and representation in energy decision making, and restorative justice for structurally marginalized groups.

While new legislation, particularly at the state level, is critical to the effort to advance energy justice, our focus here is on regulators’ ability to implement reforms now using their existing authority to advance the …

In Defense Of Its Identity, Daniel H. Halberstam, Werner Schroeder

Articles

The Court of Justice has spoken. The Commission may now, under Regulation 2020/2092, withhold monies from Member States that do not observe the rule of law. This “budget conditionality”, if wielded smartly, should prove a powerful tool if comparative experience coaxing states through union money to follow union policies holds true in Europe. Given the limitations of national reference actions and infringement proceedings that lag behind the nefarious strategies of some governments, and the political obstacles to using Article 7 TEU, we cheer on this new tool of the Union. But we believe the urgency of rule of law concerns …

Marijuana And Patents: The Complicated Relationship Between Patent Rights And The Federal Criminalization Of Marijuana, Reza Roghani Esfahani, Howard Bromberg

Articles

Difficult questions arise in the context of marijuana-related inventions, patent procurement, and patent enforcement. These questions are a subset of the contradictions in the law of marijuana, where the federal government prohibits marijuana use and yet many of the states legalize, regulate, and tax it. This federal prohibition could discourage research into the health effects of marijuana and makes it difficult for marijuana-related innovations to satisfy statutory patentability requirements. It also renders enforcement of marijuana patents questionable, making marijuana businesses and patent owners vulnerable to nonpracticing patent entities, sometimes called "patent trolls."

Minimum Taxation In The United States In The Context Of Globe, Reuven S. Avi-Yonah, Mohanad Salaimi

Articles

The introduction of the minimum tax in Pillar II of the OECD/G20/IF framework was generally seen as a response to the U.S. Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or “GILTI”) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or “BEAT”). These were seen as the precursors to the IIR and the UTPR. Thus, unlike Pillar I which was perceived as a device to impose more tax on the U.S. digital giants, Pillar II was seen as more consistent with …

The Beat And The Bits: Can The United States Be Sued Over The Beat?, Reuven S. Avi-Yonah

Articles

On December 21, 2020, the government of India announced that it will appeal an arbitration award of $5.6 billion issued in favor of Vodafone PLC by the Permanent Court of Arbitration (PCA) in the Hague. The award resulted from the decision of India to impose capital gains tax on Vodafone (as withholding agent) for its acquisition of a Cayman Islands subsidiary from Hutchison, which held the Indian telecommunication assets of the Hong Kong-based Hutchison group. The Indian Supreme Court had decided that no tax was due, but the Indian government passed legislation to overturn that decision retroactively. This, the PCA …

Not A Suicide Pact: Urgent Strategic Recommendations For Reducing Domestic Terrorism In The United States, Barbara L. Mcquade

Articles

America’s Bill of Rights protects U.S. citizens’ rights to free speech, to bear arms, and to be free from unreasonable searches and seizures, among other things. But, as the Supreme Court has consistently held, no right is absolute. All rights must be balanced against other societal needs, including and especially public safety. As the threat of domestic terrorism metastasizes in the United States, Americans need to use the practical wisdom that Justice Robert L. Jackson advised in 1949 to ensure the survival of the republic.

In recognition of this growing threat, the Biden administration issued the nation’s first National Strategy …

Chapter Eight - Technology And The Law: The Automobile (By James Willard Hurst), Bj Ard, William J. Novak

Articles

In this chapter we are going to talk about some of the automobile effects that it has had. Upon the law, and some of the effects that the law has had upon the automobile. We could undoubtedly open up some worthwhile lines of thought, if we talked about the automobile in relation to, certain brooder problems of which it is a part: for example, the effects of the internal combustion the growth engine, or of all types of communication. But we shall have enough on our hands if we stick to the automobile, and even so in the limits of …

Willard Hurst, Technological Changes, And The Transformation Of American Public Law, William J. Novak

Articles

As Sociobiologist E.O. Wilson once famously framed the “problem of humanity”: “We have paleolithic emotions; medieval institutions; and god-like technology.” America’s greatest philosopher John Dewey similarly placed this yawning gap between rapidly expanding technological change and slowly evolving human emotions and institutions at the heart of what he called The Public and Its Problems. Indeed, Dewey traced the origins of the modern American state as well as what he termed “the Great Society” to the new and modern technologies in production and commerce and steam and electricity that “resulted in a social revolution.” Without warning, Dewey argued, traditional local communities …

Appointing Arbitrators: Tenure, Public Confidence, And A Middle Road For Isds Reform, Thomas D. Grant, F. Scott Kieff

Michigan Journal of International Law

Many governments now join academics and activists in questioning whether ad hoc tribunals, which comprise private individuals holding no tenured role on a court, ought to be entrusted with deciding cases, where the resultant awards sometimes impose significant financial burdens on the respondent State, constrain the State’s regulatory choices, and affect the interests of third parties. Investor-State dispute settlement (ISDS), during the great expansion of its practice over the past quarter century, has relied on party-appointed arbitrators to constitute the ad hoc tribunals that hear and decide cases that investors bring. Moved by a turn of public sentiment in recent …