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Tax Competition, Tax Arbitrage And The International Tax Regime, Reuven S. Avi-Yonah

Articles

In the past ten years, I have argued repeatedly that a coherent international tax regime exists, embodied both in the tax treaty network and in domestic laws, and that it forms a significant part of international law (both treaty-based and customary). The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic …

The Supreme Court And The Federal Circuit: Visitation And Custody Of Patent Law, Rebecca S. Eisenberg

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The U.S. Supreme Court’s relationship to patent law sometimes seems like that of a non-custodial parent who spends an occasional weekend with the kids. The custodial parent is, of course, the U.S. Court of Appeals for the Federal Circuit. The Federal Courts Improvement Act of 1982 consolidated intermediate appellate jurisdiction over patent law cases in this single court, which hears appeals from the U.S. Patent and Trademark Office (“PTO”), the U.S. District Courts, the U.S. Court of Federal Claims, and the U.S. In-ternational Trade Commission. Day to day it is the Federal Circuit that reviews contested decisions of the institutions …

The Road Goes On Forever And The Party Never Ends': A Response To Judge Tacoma's Prescription For A Return To Foster Care 'Limbo' And 'Drift', Frank E. Vandervort

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This article responds to Judge Tacoma’s suggested changes in Michigan law. It begins with a very brief history of child welfare legislation at the federal and state levels. Next, it points out a number of errors in Judge Tacoma’s understanding of the current state of Michigan’s child welfare law.2 It is necessary to point out these errors because it seems that his misstatements of the law form the foundation for his recommended reforms. Then it will respond point-by-point to many of Judge Tacoma’s recommendations. Finally, I will off er several suggestions for addressing the problem of legal orphans that do …

Taxation In Developing Countries: Some Recent Support And Challenges To The Conventional View, Reuven S. Avi-Yonah, Yoram Margolioth

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The general advice given by international institutions such as the International Monetary Fund (IMF) and the World Bank to developing countries over the past few decades has been to replace trade taxes with domestic consumption taxes, particularly value-added taxes (VAT), and to maintain relatively high corporate income tax rates. This article reviews recent literature that supports and challenges this conventional view.

William W. Cook And Detroit Street Railways, 1891-1894, Margaret A. Leary

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In 1890, much of Detroit's street railway system used outmoded technology, had severe labor and public relations problems, and faced uncertainty over the remaining length of the 30-year franchise granted by the city in 1863, but extended in 1879, perhaps illegally. An apparent solution came in 1891, when William W. Cook-later to earn a fortune that he would give to the University of Michigan Law School-and other "Eastern capitalists" purchased Detroit's street rail system. They were unable to solve the existing problems, and the new outside ownership itself added difficulties. Cook's group sold out in 1894, and over the next …

Insider Trading Laws And Stock Markets Around The World: An Empirical Contribution To The Theoretical Law And Economics Debate, Laura Nyantung Beny

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The primary goal of this Article is to bring empirical evidence to bear on the heretofore largely theoretical law and economics debate about insider trading. The Article first summarizes various agency, market, and contractual (or "Coasian") theories of insider trading propounded over the course of this longstanding debate. The Article then proposes three testable hypotheses regarding the relationship between insider trading laws and several measures of stock market performance. Exploiting the natural variation of international data, the Article finds that more stringent insider trading laws are generally associated with more dispersed equity ownership, greater stock price accuracy and greater stock …

The Investor Compensation Fund, Alicia J. Davis

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The prevailing view among securities regulation scholars is that compensating victims of secondary market securities fraud is inefficient. As the theory goes, diversified investors are as likely to be on the gaining side of a transaction tainted by fraud as the losing side. Therefore, such investors should have no expected net losses from fraud because their expected losses will be matched by expected gains. This Article argues that this view is flawed; even diversified investors can suffer substantial losses from fraud, presenting a compelling case for compensation. The interest in compensation, however, should be advanced by better means than are …

Crawford And Davis: A Personal Reflection, Richard D. Friedman

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I have to say that when I stood up to argue Hammon I felt the wind at my back. I was basically a lawyer with an easy case, and there wasn't anything particularly unpredictable at the argument of Hammon. Now it got a little bit interesting, as I will explain later, because to a certain extent I was trying to argue the other case as well. But Hammon itself was sort of ordinary, normal law.

In Memoriam: Francis A. Allen, Yale Kamisar

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Francis A. Allen graced the law faculties of five universities in the course of a remarkable, forty-six-year teaching career. In that time, he established himself as one of the half-dozen greatest twentieth-century American scholars of criminal law and criminal procedure.

Beyond Mitigation: Towards A Theory Of Allocution, Kimberly A. Thomas

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THE COURT: I don't think I have time to listen .... I am not going to reexamine your guilt or innocence here. That is not the purpose of a sentence.. THE DEFENDANT: I did not have the chance to tell you .... THE DEFENDANT: But, your Honor, listen to me-1 Should the court hear this defendant? Is the story of innocence relevant at allocution-the defendant's opportunity to speak on his or her own behalf at the sentencing hearing prior to the imposition of sentence? Or, is the purpose of allocution something different, as the judge suggests? The answers depend on …

Innovation Held Hostage: Has Federal Intervention Stifled Efforts To Reform The Child Welfare System?, Vivek Sankaran

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The past thirty years have been marked by an increased federalization of child welfare law, which, like other areas of family law, traditionally remained within the sole purview of state legislatures. Despite increased oversight by the federal government, outcomes for foster children remain unacceptably poor The number of children in foster care has more than doubled over the past twenty-five years and reports of suspected maltreatment have skyrocketed. Children continue to stay too long in care and have too many placements. Case workers assigned to work with families and attorneys representing parents and children are overwhelmed and rarely provide meaningful …

Holmes V. South Carolina Upholds Trial By Jury, Samuel R. Gross

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Bobby Lee Holmes was convicted of a brutal rape-murder and sentenced to death. The only evidence that connected him to the crime was forensic: a palm print, and blood and fiber evidence. (Biological samples taken from the victim for two rape kits were compromised and yielded no identifiable evidence.) Holmes claimed that the state's forensic evidence was planted and mishandled, and that the rape and murder were committed by another man, Jimmy McCaw White. At a pretrial hearing three witnesses testified that they saw White near the victim's house at about the time of the crime, and four others testified …

The Myth (And Realities) Of Forum Shopping In Transnational Insolvency, John A. E. Pottow

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A decade ago, in 1996, the landscape of transnational insolvencies was vastly different from today. The UNCITRAL Model Law had not been finished, the efforts at the E.U. Insolvency Treaty were jeopardized by mad cows, and no one had heard of Chapter 15. Now, all three universalist projects are up and running, putting universalism in a comfortable state of ascendancy. The paradigm has not been without critics, however, the most persistent and eloquent of which has been Professor Lynn LoPucki. LoPucki has periodically attacked universalism on a number of grounds. These grievances include a sovereigntist complaint of universalism's insensitivity to …

Branch Rickey, '11: Much More Than Pioneering Baseball Leader, Richard D. Friedman

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Branch Rickey is best known as the president and general manager of the Brooklyn Dodgers who brought Jackie Robinson into big league baseball in 1947, thus integrating a major American institution seven years before Brown v. Board of Education. Even apart from this heroic step, Rickey would probably be known as the most significant baseball executive ever, primarily for his work with the Dodgers and, earlier, the St. Louis Cardinals; the modern farm system and extensive spring training facilities are chief among his many innovations. Less well known is the fact that Rickey was a 1911 graduate of the University …

Why Sudan? Ambiguous Identities Forge Persistent Conflict, Laura Nyantung Beny

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The following essay is excerpted from the prospectus for Perspectives on Genocide and Genocidal Violence in the Sudan, edited by Law School Assistant Professor Laura N. Beny, Sondra Hale of UCLA, and Lako Tongun of Claremont Colleges, California. The book is under advance contract for publication by the University of Michigan Press. Its 14 chapters, written by prominent historians, anthropologists, social scientists, political leaders, and others, “tell overlapping stories about the social constructions of race, gender, culture, and religious and political loyalties, each of which underlies the longstanding conflict” in Sudan, according to Beny, whose essay in the book is …

Can We Compare Evils? The Enduring Debate On Genocide And Crimes Against Humanity, Steven R. Ratner

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A look back at the twentieth century reveals that the most critical steps in the criminalization of mass human rights constituted the academic work of Raphel Lemkin and his conceptualization of genocide; the International Military Tribunal Charter’s criminalization of crimes against humanity and the trials that followed; and the conclusion and broad ratification of the Genocide Convention. The Convention was the first treaty since those of slavery and the “white slave traffic” to criminalize peacetime actions by a government against its citizens. Since that time, customary international law has recognized the de-coupling of crimes against humanity from wartime.

Water Waves And Integrability, Rossen Ivanov

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The Euler’s equations describe the motion of inviscid fluid. In the case of shallow water, when a perturbative asymtotic expansion of the Euler’s equations is taken (to a certain order of smallness of the scale parameters), relations to certain integrable equations emerge. Some recent results concerning the use of integrable equation in modeling the motion of shallow water waves are reviewed in this contribution.

Who Killed Katie Couric - And Others Tales From The World Of Executive Compensation Reform, Kenneth M. Rosen

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No abstract provided.

What If John Calmore Had A Latino/A Sibling A Tribute To John O. Calmore's Work, Richard Delgado, Jean Stefancic

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No abstract provided.

Slow Flow Between Concentric Cones, O. Hall, C. P. Hills, A. D. Gilbert

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This paper considers the low-Reynolds-number flow of an incompressible fluid contained in the gap between two coaxial cones with coincident apices and bounded by a spherical lid. The two cones and the lid are allowed to rotate independently about their common axis, generating a swirling motion. The swirl induces a secondary, meridional circulation through inertial effects. For specific configurations complex eigenmodes representing an infinite sequence of eddies, analogous to those found in two-dimensional corner flows and some three-dimensional geometries, form a component of this secondary circulation. When the cones rotate these eigenmodes, arising from the geometry, compete with the forced …

Krylov Subspaces From Bilinear Representations Of Nonlinear Systems, Marissa Condon, Rossen Ivanov

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For efficient simulation of state-of-the-art dynamical systems as arise in all aspects of engineering, the development of reduced-order models is of paramount importance. While linear reduction techniques have received considerable study, increasingly nonlinear model reduction is becoming a significant field of interest. From a circuits and systems viewpoint, systems involving micromachined devices or systems involving mixed technologies necessitate the development of reduced-order nonlinear models. From a control systems viewpoint, the design of controllers for nonlinear systems is greatly facilitated by nonlinear model reduction strategies. To this end, the paper proposes two novel model-reduction strategies for nonlinear systems. The first involves …

Generalised Fourier Transform For The Camassa-Holm Hierarchy, Adrian Constantin, Vladimir Gerdjikov, Rossen Ivanov

Articles

The squared eigenfunctions of the spectral problem associated to the Camassa-Holm equation represent a complete basis of functions, which helps to describe the Inverse Scattering Transform for the Camassa-Holm hierarchy as a Generalised Fourier transform. The main result of this work is the derivation of the completeness relation for the squared solutions of the Camassa-Holm spectral problem. We show that all the fundamental properties of the Camassa-Holm equation such as the integrals of motion, the description of the equations of the whole hierarchy and their Hamiltonian structures can be naturally expressed making use of the completeness relation and the recursion …

Spectroscopic Characterisation Of Novel Polycyclic Aromatic Polymers, Luke O'Neill, Patrick Lynch, Mary Mcnamara, Hugh Byrne

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A series of novel polyphenylenevinylene (PPV) derivative polymers were studied by absorption and photoluminescence spectroscopies. The effect of the sequential introduction of polycyclic aromatic ring substituents into the delocalized backbone was examined with relation to hypsochromatic and bathochromatic shifting. While the replacement of the phenyl units by naphthyl units results in a substantial hypsochromic shift of both the absorption and emission spectra, their subsequent substitution by anthryl units results in a bathochromic shift. The system is modeled according to, and is found to be consistent with, a previous study of donor-acceptor polyenes of varying length. The electronic structure of the …

Vibrational Characterisation And Fluorescence Optimisation Of Polycyclic Polymers, Luke O'Neill, Patrick Lynch, Mary Mcnamara, Hugh Byrne

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A systematic series of polycyclic novel polymers was studied by Raman spectroscopy. The effect of the sequential introduction of polycyclic aromatic ring substituents into the delocalized backbone was examined in relation to the variation of the relative ring breathing and stretching as well as the vinyl stretch frequencies. Replacement of the phenyl units by higher order acene moieties such as naphthyl and anthryl results in a shift of the characteristic stretching frequencies, and analysis of the vinyl stretch leads to the confirmation that higher order acene substitution into the delocalized backbone substantially weakens the vinyl bond. Semiquantitative integrated Raman analysis …

A Systematic Study Of The Effects Of Naphthalene And Anthracene Substitution On The Properties Of Ppv Derivative Conjugated Systems, Patrick Lynch, Luke O'Neill, David Bradley, Hugh Byrne, Mary Mcnamara

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The systematic synthesis of poly(phenylvinylene) (PPV) derivatives by the Wittig-Horner reaction is reported. The phenyl units of the PPV structure are methodically substituted by naphthyl and anthryl units to form a homologous series of structures. The 2,6 attachment of the vinylene linkage on the anthryl ring provides novel structures that have not been reported before due to their synthetic inaccessibility. The introduction of naphthyl units results in a hypsochromatic shift in the absorption and emission spectra, while the introduction of anthryl units leads to a bathochromatic shift relative to the naphthalene structures. The observed structural variation of the spectroscopic properties …

Some Transitivity Results For Torsion Abelian Groups, Brendan Goldsmith, Lutz Strungmann

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We introduce a new class of fully transitive and transitive Abelian p-groups and study the new concept of weak transitivity which is the missing link between full transitivity and transitivity.

Computational Trust In Web Content Quality: A Comparative Evalutation On The Wikipedia Project, Pierpaolo Dondio

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The problem of identifying useful and trustworthy information on the World Wide Web is becoming increasingly acute as new tools such as wikis and blogs simplify and democratize publication. It is not hard to predict that in the future the direct reliance on this material will expand and the problem of evaluating the trustworthiness of this kind of content become crucial. The Wikipedia project represents the most successful and discussed example of such online resources. In this paper we present a method to predict Wikipedia articles trustworthiness based on computational trust techniques and a deep domain-specific analysis. Our assumption is …

The New United States Model Income Tax Convention, Reuven S. Avi-Yonah, Martin B. Tittle

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On 15 November 2006, the United States Treasury released its long-awaited new Model Income Tax Convention (“New Model”), which replaced the 1996 US Model (“Old Model”). This article reviews some of the major differences between the New and Old Models, as well as some of the major differences between the New Model and the current (2005) OECD Model Tax Convention. The article also discusses some new trends in US treaty policy which are not reflected in the New Model. The article concludes by evaluating the New Model in light of the emerging trend to use tax treaties not just to …

Can China Promote Electronic Commerce Through Law Reform? Some Preliminary Case Study Evidence, Jane K. Winn, Song Yuping

Articles

The government of the People’s Republic of China (P.R.C.) has announced its intention to make China a global leader in innovation by 2020. Many Chinese business leaders share this goal. The primary focus of this national strategy is to transform China into an exporter of high-technology products based on Chinese designs rather than merely a low cost, high volume manufacturer of products based on technology developed in other countries.

This paper will examine the implications for this strategy with regard to the use of computerized management information systems by Chinese businesses, and its relationship to recent law reform efforts intended …

Learning To Write In Code: The Value Of Using Legal Writing Exercises To Teach Tax Law, Scott A. Schumacher

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Traditionally, law school tax courses have been taught using a mix of problems, class discussion, the Socratic method, and one end-of-term exam. The goal of these courses is to introduce students to key concepts of tax law and to teach them the essential skill of reading and interpreting the Internal Revenue Code and Treasury Regulations. This traditional method of instruction is an efficient and cost-effective way of transmitting a great deal of complex information to a large number of students. It is also a good vehicle to teach the essential skill of reading and interpreting the Code. However, the time …