Digital Commons Network^™

The Victims’ Rights Mismatch, Lee Kovarsky

Michigan Law Review

A puzzling mismatch lurks inside victims’ rights law. Victims’ rights are most easily justified when held by living victims, but the cultural movement has triumphed largely as a response to crime-caused death. This Article identifies the mismatch between victims’ rights and their justifications in dead-victim cases, analyzes the normative questions involved, and recommends an institutional response. The mismatch persists because American jurisdictions assign a single bundle of rights to all people denominated as “victims.” In dead-victim cases, however, the primary bearers of interpersonal harm are gone. Instead, their rights are assumed by aggrieved family members and legal estates. In those …

The Forgotten Weapon: Section 891 And The Origins Of U.S. Retaliatory Tax Policy, Reuven S. Avi-Yonah, Gianluca Mazzoni

Articles

The original version of the One Big Beautiful Bill Act (P.L. 119-21) included section 899, which would have imposed retaliatory taxes on individuals and corporations from countries that apply “discriminatory or extraterritorial” taxes to U.S. corporations, defined specifically to include digital services taxes and the undertaxed profits rule of pillar 2.

However, on June 26 Treasury Secretary Scott Bessent announced that a compromise was reached on the UTPR, and as a result, section 899 was removed from the OBBBA. Now that section 899 is gone, section 891 is the most important part of the United States’ legislative armory against “discriminatory …

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 …

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 …

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 …

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 …

Good Cause For Goodness’ Sake: A New Approach To Notice-And-Comment Rulemaking, Hazel Rosenblum-Sellers

Michigan Law Review

Notice and comment is a public participation process, first articulated in the Administrative Procedure Act (APA), that was heralded at the time as a critical innovation to engage the general population in the administrative agency rulemaking process. It has been crippled in the past fifty years, first by a series of cases—primarily at the circuit court level—which imposed new procedural requirements on agencies outside the text of the APA itself, and then by technological advancements that have enabled sophisticated parties to game the system while boxing others out. Rather than creating a democratic open-door process, notice and comment has become …

Citizen Shareholders: The State As A Fiduciary In International Investment Law, Eleanor L. Thompson

Michigan Law Review

International investment law provides stability for investors, helps capital flow across the globe, and can be a critical tool for sustainable development. This regime, however, has become increasingly controversial, in part due to its inability to reconcile investor obligations with competing human rights obligations. International investment treaties provide substantive guarantees to investors, including submission to binding arbitration in the event of breach. When found in breach of one of these guarantees, international investment arbitral tribunal awards are often in the hundreds of millions of dollars, potentially creating “regulatory chill” for states that may otherwise take affirmative action to protect human …

Is Confidential Supervisory Information Material To Investors? Evaluating The Conflict Between Banking And Securities Law, Peter Conti-Brown, Patrick M. Corrigan, Jeffery Y. Zhang

Law & Economics Working Papers

A central goal of modern US securities law is the transparency of corporate information through mandatory public disclosures. This goal is in tension with a central goal of banking law, namely, the practice of preserving opacity of the information exchanged between banks and bank supervisors to ensure the safety and soundness of individual banks and the entire banking system. That informational opacity in banking known as "confidential supervisory information" (CSI) applies equally to all banks, whether or not they sell securities subject to public disclosure requirements. The disclosure of CSI is prohibited by law and practice, with dire consequences for …

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 …

From Relic To Relevance, The Resurgence Of Tariffs, Reuven S. Avi-Yonah, Doron Narotzki, Tamir Shanan

Law & Economics Working Papers

Modern legal scholarship has largely relegated tariffs to economic analysis, overlooking their legal and policy significance. This article challenges that view by examining tariffs as a potential pillar of fiscal policy, exploring their viability as a revenue source alongside or in place of traditional income and corporate taxation. While historically central to U.S. government funding, tariffs diminished in importance with the rise of income taxation and trade liberalization. However, their recent resurgence as a tool for trade protection raises broader questions about their role in national economic strategy. This article critically assesses the feasibility of a tariff-based tax system, drawing …

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 …

The “Founder’S Gaze”: How The Fourth Amendment Is A Surveillance Technology That Enables Ai To Scale Control Over The Subaltern, Diego H. Alcalá Laboy

Michigan Journal of Race and Law

Much has been written about the rise of artificial intelligence and machine learning applications and how the current Fourth Amendment law has been unable to mitigate the privacy harm that these tools produce. This article explores how the development and usage of AI and machine learning models is dependent on the originalism principles of Fourth Amendment Law. Utilizing Critical Surveillance Studies and Anticolonial Theory, I posit that the Fourth Amendment is a surveillance technology that categorizes conduct, persons, and places to impose the material conditions for the subjugation of historically minoritized communities within the United States. Furthermore, this article explores …

(Re)Birth Of A Nation: Reconstruction’S Unfinished Business, Zanita E. Fenton

Michigan Journal of Race and Law

The irony, alluding to the title of the 1915 silent movie Birth of a Nation, seeks to make conspicuous the counter-stories that more authentically account for the “birth” and development of American society. Ku Klux Klan-sponsored propaganda designed to evoke hyper-racist fearmongering and perpetuate sexual paternalism over White women, the plot from Birth of a Nation reflects the paradigmatic race-bait: relentless pursuit of a White woman by a Black man. This storyline was fictionalized, culturally unrealistic and deliberately omitted the very real sexual exploitation of Black women and girls. Birth of a Nation parallels Constitutional history that marginalizes supplemental …

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 …

An In-Depth Criticism Of Shaw V. Reno, Katherine M. Perez-Oviedo

Michigan Journal of Race and Law

If I have learned one thing from my semester taking Critical Race Theory, it is that the United States Supreme Court has repeatedly issued decisions that directly impede on remedial efforts to address past racial discrimination. When the question of “how can we use the law to instill social change?” is proposed in class discussion, it is difficult to imagine a world in which the Court would support the progressive measures suggested.

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 …

Noise Law, Joshua Ulan Galperin

Michigan Journal of Environmental & Administrative Law

The rumble of traffic, the drone of air conditioners, the blast of construction equipment. These are the mundane sources of noise pollution that we all experience but rarely think about. Or, if we do think about noise pollution, we don’t think of it as a central piece of federal environmental law. This Article, however, demonstrates that noise law is, or was, central to American environmental law, and it offers insights into how environmental protection and administrative governance work today.

In the 1970s, during the height of environmental activism and policymaking, lawmakers recognized noise as a serious pollutant alongside issues we …

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 …

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 …

Crypto Regulation In The Time Of Trump, Lawrence J. Trautman

Michigan Technology Law Review

Donald Trump’s election as president during November 2024 results in perhaps the most dramatic philosophical change in approach to governmental regulation in over ninety years. The Great Depression of the 1930s created a need for regulatory reform and resulted in the advent of such new regulatory frameworks as the U.S. Securities and Exchange Commission (SEC). It has been the purpose of the SEC to create and nurture efficient securities markets enabling vibrant capital formation while preventing fraud upon the investing public. At issue is the contrast between the regulatory regime in place since 1933-34 and the Trump Administration’s desire to …

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 …

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 …

Merger Remedies Unbound, Dhruv Aggarwal, Albert H. Choi, Geeyoung Min

Law & Economics Working Papers

How should foundational contract law doctrines apply to corporate mergers? This Article argues that recent changes in Delaware law grant parties expansive contractual freedom to define their preferred remedies in merger agreements, untethered from the limits imposed by traditional contract law. A new provision in the Delaware corporate code permits penalty clauses in merger agreements, departing from the traditional “anti-penalty doctrine” that forbids punitive liquidated damages in contract. Delaware courts have also shown deference to specific performance provisions, treating them as presumptively enforceable commitments instead of retaining their traditional judicial discretion over the choice of remedies. Given that Delaware law …

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 …

One Hundred Years Of Morales Y Benet V. La Junta Local De Inscripciones: The Use Of The Insular Cases To Deny Women’S Voting Rights In Puerto Rico, Joel Andrews Cosme-Morales

Michigan Journal of Gender & Law

The centenary of

Morales y Benet provides an opportunity to reflect on the inequalities women faced under Puerto Rican colonialism in the early 20th century, shaped by the legal imperialism of the United States over the archipelago. This article explores the holding in Morales y Benet v. La Junta Local de Inscripciones and its impact on women’s lives during the last 100 years.

The decision in

Morales y Benet came at a time when women in the mainland United States had already secured the right to vote, following decades of suffrage activism that culminated in the passage of the Nineteenth …