Digital Commons Network^™

The Good, The Bad, And The Ugly: A Comparative Constitutional Analysis Of Whistleblowing Speech, The Government's Managerial Domain, And The Imperatives Of Democratic Self-Government, Ronald J. Krotoszynski Jr.

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Since issuing its 1968 landmark decision in Pickering, which first recognized that the First Amendment protects government employees' speech about matters of public concern, the US. Supreme Court has proceeded to whittle away First Amendment protections for government employees. The Justices have done so by adopting a series of categorical exclusions to Pickering that all strongly favor the government as an employer and manager. These subsequent decisions have created a jurisprudential obstacle course that government employees must successfully run in order to invoke the Free Speech Clause at all. The current U.S. approach is plainly bad. However, it could be …

Leaving Delaware? The Essential Role Of Specialized Corporate Courts, Zohar Goshen, Tomer S. Stein

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Following the Delaware Court of Chancery's invalidation of Elon Musk's fifty-six-billion-dollar compensation package, Tesla moved its incorporation from Delaware to Texas. Shortly thereafter, Delaware's legislature, seeking to protect Delaware's dominant incorporation position, passed the most sweeping corporate law amendments in fifty years. 

Both supporters of Musk and defenders of Delaware's judiciary have accused each other of partisanship, but neither side has addressed the central question: What is the role of specialized corporate courts? 

This Essay presents a novel theory of why such courts are necessary. Corporate disputes are distinct because they arise within ongoing relationships between shareholders and management, governed …

Swiping Rights: Hidden Costs Of Hidden Laws, Rachel Landy

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While many legal regimes have undergone fundamental shifts to account for the online economy, one lags behind: industry-specific mandatory contract rules. These rules, frequently buried in decades-old, nonintuitive statutes, are often overly prescriptive and come with draconian penalties, hampering the goals of entrepreneurship and impeding startup growth.

Much has been written about the intersection of regulation and entrepreneurship. But sparse attention has been paid to the unintended consequences on early-stage companies of more subtle regulatory interventions like contract rules — especially those with inconsistent or conflicting requirements among the states. This Article begins to fill that gap and uses as …

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

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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 …

Must A Consumption Tax Be Regressive?, Reuven S. Avi-Yonah

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Former Treasury Secretary Larry Summers once explained why the United States is the only developed country that has not yet adopted a value-added tax: “Liberals think it’s regressive and conservatives think it’s a money machine.... If they reverse their positions, the VAT may happen.” It is true that the VAT is a money machine. It has been estimated that each percentage point of a broad-based U.S. VAT would raise $100 billion each year. This means that a 10 percent VAT (which may be politically possible) would raise $1 trillion each year, and a 25 percent VAT (less likely, but equal …

Gas Station Heroin: A Case Report Of Tianeptine Use Disorder And A Literature Review., Kalyan Kandra, Raghavendran Gajagowni, Gabriela A Fernandez, Natalie Polechonski, Brandon P Blewett

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Tianeptine, an atypical antidepressant prescribed in several countries, is not approved for medical use in the United States. Despite this, it is widely available as an unregulated supplement, popularly known as "gas station heroin," contributing to a growing public health crisis characterized by dependence, severe withdrawal, and overdose. We present the case of a 22-year-old male with major depressive disorder who developed severe tianeptine use disorder. He presented with worsening depression and suicidal ideation, with his psychiatric symptoms substantially exacerbated by cycles of intoxication and withdrawal. The patient declined referral to medication-assisted treatment, highlighting ongoing barriers to care. This case …

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

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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 …

Organizational Memories Of Extreme Events: Evidence From Us Public Transit Agencies, Mattia Caldarulo, Ignacio Pezo, Elizabeth A. Corley, Shaika L. Islam, Eric W. Welch

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The increasing frequency and severity of extreme weather events require organizations to effectively manage the threats these phenomena pose. To respond to these challenges, public agencies often turn to their organizational memories for guidance. Organizational memories support information processing capacity, facilitate sensemaking, and legitimize and speed up decision-making processes. While memories influence different aspects of organizational life, little is known about their antecedents and the mechanisms behind the retrieval of past events. This study contributes to the broader literature on organizational memory by investigating the elements shaping public agencies’ retrieval of extreme weather events. Integrating weather data from the National …

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

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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

Safe Sex In The Age Of Big Tech Feminism, Brenda Dvoskin, Thomas E. Kadri

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Lawmakers and technology companies are regulating online sexuality in the name of feminism. Whereas libertarian ideals dominated early debates about internet governance, "safety" has become the rallying cry to regulate online activity in the age of Big Tech. Legislators across the political spectrum and companies around the world are devising interventions meant to keep people - and especially women safe from the risks of online sexuality. Through law and technology, they target everything from privacy invasions to unwanted messages to sexual deepfakes. We call this regulatory and ideological trend Big Tech feminism.

This Article interrogates the feminist strands animating Big …

Antitransgender Legislation And Needs Of Transgender Floridians, 2018–2024, Callan Hummel, Kim-Phuong Truong-Vu, Kathryn Nowotny, Ashley Mayfaire, Beaux Ramos, Jasmine Mckenzie, Charlton C. Copeland, Tiffany R. Glynn

Articles

Objectives. To document transgender Floridians’ service needs before and after antitransgender state legislation.

Methods. We conducted descriptive and change point analyses of intake survey data collected by a transgender-led community-based organization in Florida from 701 clients who requested services between 2018 and 2024.

Results. Findings show enrollment for services increased during the rise in antitransgender legislation, with pressing needs for legal and financial support for name changes and gender-affirming health care. The percentage of clients requesting sexual health resources increased, especially among Black clients.

Conclusions. Findings underscore the urgency of (1) understanding the impact of antitransgender legislation on service needs, …

Last Chance Lawyers: Mercer's Habeas Project And Lessons Learned From A New Generation Of Service Learners, Meagan R. Hurley

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Late on a Sunday night, the conference table in Mercer Law’s Habeas Project classroom was buried under transcripts, cases and drafts of a soon-to-be finished appellate brief. Third-year law students Chyna Carter and Valerie Pallos sat shoulder-to-shoulder, tightening arguments, double-checking citations and calculating word counts yet again. They’d spent weeks working with classmates, meticulously researching their client’s case and poring over a voluminous record, in preparation of filing a habeas appeal with the Supreme Court of Georgia.

“We thought we had a convincing argument and just needed to get it reflected on paper,” Carter, now an associate at McLain & …

Instilling Primary-Source Research Confidence In Undergraduate History Majors: Insight Into Instructional Impact And Student Preferences, Matthew J. Gorzalski

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Information literacy and critical thinking are arguably the most important and transferable skills undergraduate history majors develop in the course of their studies. A primary-source-based research paper is often an undergraduate history major’s capstone assignment toward graduation. Yet they often face these assignments having little or no prior experience with archival research and lack confidence in finding and using primary sources. This article reports on a study conducted during the 2022 and 2023 spring semesters at Southern Illinois University Carbondale (SIUC) involving archival literacy instruction for undergraduate history majors enrolled in HIST 392 Historical Research and Writing. It examined the …

Look What You Made Me Do, Russell M. Gold

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We have understood for centuries that crime is both the product of social forces and individual choice. We know now that crime is affected by economic deprivation, addiction, trauma, and mental health issues. But American criminal legal processes hide this reality by coercing defendants into expressing a profoundly simple narrative: crime is solely individual choice to do wrong. This coerced narrative finds defendants during a plea colloquy standing up in court saying that they are pleading guilty because they are guilty and for no other reason. A defendant who goes off-script to tell the judge that they have been repeatedly …

Burdens Of Proof In Criminal Procedure, Eve Brensike Primus

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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 …

Defining The Field Of Law And Macroeconomics: A Framework From International Monetary Law, Nikita Aggarwal, Adam Feibelman

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This Article proposes an analytical framework for defining the contours of the emerging field of law and macroeconomics drawing on the International Monetary Fund's principle of "macro-criticality." Such a framework can help steer scholarly debate toward a clearer understanding of the relationship between law and the economy and inform policymaking within that domain. In its native context, the macro-criticality principle limits the IMF's jurisdiction to policy areas that are critical for member countries' domestic and external stability. The IMF's approach distinguishes between a core set of macrocritical policies and other non-core policies that are contextually macrocritical. Over time, the IMF …

Innovation Interrupted: Legal And Institutional Risks Of Undermining Public-Private Partnerships, Jennifer S. Fan, Xuan-Thao Nguyen

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Part I traces the development of the Bayh–Dole Act and discusses public–private partnership collaboration. Part II focuses on intellectual property generation by universities, illustrating the benefits of public– private partnership. Then Part III highlights the Trump administration’s federal funding cuts to universities that jeopardize the established public–private partnerships. Finally, Part IV details the consequences of how federal funding cuts impact the venture capital sector and the legal architecture of innovation, eroding the United States’ standing in the innovation race.

Antitrust’S Consumer Tradeoffs, Samuel N. Weinstein

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In modern antitrust law, courts are required to ask only one question: did the challenged action harm consumers? This Article asks a different question: which consumers? Over the last few decades, the Supreme Court has increasingly required antitrust plaintiffs to prove not only that they were harmed, but also that their harm outweighed any other consumers’ gains. The doctrine forces courts to pit groups of consumers against each other. In Amex, it was merchants against credit card holders. In Brooke Group, it was consumers buying a product during predation against consumers buying it during recoupment. In cases involving aftermarkets for …

Aripiprazole- And Lurasidone-Induced Akathisia: A Case Report And Literature Review., Kalyan Kandra

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Akathisia is a distressing extrapyramidal symptom of antipsychotic medications, characterized by a subjective feeling of inner restlessness and an objective urge to move. While first-generation antipsychotics are often associated with akathisia, second-generation antipsychotics, including partial dopamine agonists, such as aripiprazole and serotonin-dopamine activity modulators like lurasidone, may also cause akathisia. This report details the case of a 46-year-old male with treatment-resistant depression who developed severe akathisia sequentially during augmentation therapy, first with lurasidone and later with aripiprazole. In both instances, the distressing symptoms resolved completely upon discontinuation of the offending agent. This case is significant as it highlights that even …

Should Tax-Free Triangular Mergers Be Eliminated?, Reuven Avi-Yonah

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The tax advantages of reverse triangular mergers under section 368(a)(2)(E) are well known. They enable the acquiring corporation (P) to use up to 60 percent cash consideration to acquire the stock of target (T) through a merger with a controlled subsidiary (S), with T surviving. This amount of boot is higher than what is allowed under a B or C reorganization. Because it is a triangular merger, it avoids exposing the assets of P to the liabilities of T (unlike a direct merger), and because it is equivalent to a stock acquisition, it avoids having to transfer assets, which is …

Understanding The Experiences Of People With And Without Vision Impairments When Using Mobile User Interface Alternative Color Modes, Sarah Andrew, Garreth W. Tigwell

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A current trend in mobile user interface design is to provide alternative color modes (ACMs), such as light mode, dark mode, and high contrast mode, to improve people’s interaction experiences according to their vision access needs and/or the environment. For example, high contrast mode can improve UI visibility for people with low vision and for people using their smartphones in bright sunlight. However, little is known about the experiences of people using ACMs. To address this, we interviewed 29 people with and without vision impairments to discuss the benefits and challenges of ACMs. We found that while ACMs are beneficial, …

An Exploration Of The Evolving Boundary-Spanning Leadership Role Of Architects, Rory Concannon, Roisin Murphy, Oluwasegun Seriki

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Architects form part of multidisciplinary teams in the construction of the built environment. Traditionally they have played a leading role within the construction process, often managing entire projects to completion. In recent years the composition of construction teams have evolved, leading to a perception that the architects leadership role has been diminished. Little is known about the boundary-spanning leadership required by architects, particularly in the light of the evolving roles. Through in-depth, semi-structured interviews, this research reduces this gap by exploring architect’s leadership practices in the context of changing boundaries within the construction team. Our findings reveal six specific competencies …

Should The Oecd Accept Gilti As A Valid Iir?, Reuven S. Avi-Yonah

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On June 26 Treasury Secretary Scott Bessent announced a deal with the G7 to accept the global intangible low-taxed income tax as a valid income inclusion rule tax and not apply the undertaxed profits rule to U.S. multinational enterprises. Bessent said a “joint understanding” among the United States and other countries will be announced soon. “OECD pillar 2 taxes will not apply to U.S. companies, and we will work cooperatively to implement this agreement across the OECD-G20 inclusive framework in coming weeks and months,” Bessent wrote. Soon after, Senate Finance Committee Chair Mike Crapo, RIdaho, and House Ways and Means …

The Collision Course Between Outdated State Laws And Automated Vehicles, William Hubbard, Colin Starger

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America stands at the precipice of a vehicular revolution. Myriads of self-driving vehicles—often referred to as “automated vehicles” or “AVs”—are already rolling out across the nation, and innovators assert that AVs will make our roads safer, less congested, and more economically productive. However, reaching these dreams of self-driving utopias will require more than just technological progress. The uses of traditional vehicles are heavily regulated by hundreds of thousands of state laws that ensure public safety, health, and order. Will these traditional laws still make sense when AVs shift the paradigm? Despite the hype and optimism of many AV advocates, this …

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

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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 …

Reforming The Indian Bar: The Limits Of Technological Solutions, Varsha Aithala, Karthik Suresh

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A majority of Indians do not have effective access to legal services, despite the constitutional promise of access to justice. There are two intertwined reasons for this: the unavailability of a sufficient number of good quality lawyers, and the high costs of accessing legal services. The Indian legal profession is highly unequal, with ‘prestige’ being the currency of upward professional mobility. The professional regulator, the Bar Council of India, simply lacks the capacity to regulate quality. As a consequence, clients lack the information to access lawyers, and to understand the outcomes they desire from them, and the fees they have …

Statelessness As An Academic Concern: The Indian Supreme Court’S Engagement With Citizenship Policy In In Re: Section 6a Of The Citizenship Act, 1955, Aishwarya Birla

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In October 2024, the Supreme Court of India (‘Court’) made a significant ruling regarding citizenship laws in Assam, a state in the north-east of the country. The case In Re: Section 6Aof the Citizenship Act, 1955(‘In Re: s 6A’)centred on s 6A of the Citizenship Act, 1955(‘Citizenship Act’), which pertains to granting citizenship to a specific class of migrants who entered Assam before ‘the 1stday of January, 1966’.The Supreme Court upheld the constitutional validity of s 6A in a 4:1 majority. In doing so, the Court also engaged with a multitude of important issues for constitutional law and citizenship in …

Understanding The Interplay Between The Digital And The Physical In Shared Augmented Reality Gaming: Probing Through Urban Legends, Jiangnan Xu, Sanzida Mojib Luna, Garreth W. Tigwell, Nicolas Lalone, Michael Saker, Samuli Laato, John Dunham, Yihong Wang, Alan Chamberlain, Konstantinos Papangelis

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Shared Augmented Reality (Shared AR) is an emerging technology that enables multiple users to interact synchronously within a collocated AR environment. Yet, there is limited research on the group interactions and dynamics in Shared AR, particularly in the context of gaming. To address this gap, we investigate Shared AR group interactions using a phone-based Shared AR mobile game called Urban Legends. Through in-situ observations, focus groups, and one-on-one interviews with 22 participants, we examine how users collaborate and communicate within the game. Our findings reveal that while verbal communication predominates, non-verbal cues are often overlooked by collocated participants, and …

Artificial Ignorance: Understanding The Role Of Ai In Modern Agnotology, Amit Ray, Michael Nolan

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This paper explores the concept of agnotology, the deliberate production of ignorance, within the context of modern scientific endeavors, particularly in the corporate and technological sectors. It examines how industries use various tactics to manipulate public understanding of scientific issues, often to protect profits and limit liability. The rise of private sector funding and the increasing reliance on technologies like AI and machine learning have exacerbated this process by making scientific inquiry more opaque and less accountable. Ultimately, we argue that as knowledge production becomes more entangled with corporate interests and technological systems, traditional methods of oversight and regulation are …

The Bandages Problem, James E. Marengo, Joseph G. Voelkel, David L. Farnsworth

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A new probability problem, named the Bandages Problem, is described and solved. The problem involves repeatedly selecting and removing an item at random from a finite population that initially consists of a known configuration of single and paired items. For each selection, the probability that the chosen item is single is found. Generalizations are suggested.