Digital Commons Network^™

The Tax Expenditure Budget Is A Zombie Accountant, Steven A. Dean

Faculty Scholarship

No abstract provided.

Law As A Profession: Examining The Role Of Accountability, Susan Saab Fortney

Faculty Scholarship

In asserting that law is a profession, not a business, lawyers often refer to the role that self-governance plays in the legal profession. Julius Henry Cohen captured this sentiment in the following exhortation: “Ours is a profession...The sins of one of us are the sins of all of us.” Come, brethren, let us clean house.” Meaningful self-governance requires accountable and independent professionals. This article tackles accountability as fundamental aspects of professionalism. The examination of accountability considers fissures in accountability as demonstrated in lawyers’ rush to jump on the limited liability bandwagon and resistance to mandatory legal malpractice insurance and insurance …

The Tax Expenditure Budget Is A Zombie Accountant, Steven A. Dean

Faculty Scholarship

Like a student blocking his access to the internet to help him study, governments across the globe rely on commitment devices to generate fiscal discipline. From the collapse of the Congressional Supercommittee in the United States to the near-cataclysmic failure of a mechanism designed to prevent the European Union debt crisis, the evidence suggests that faith in such commitment devices is misplaced. This Article focuses on one such device that stubbornly refuses to stay dead: the tax expenditure budget. Created to guard against abuse by publicizing the costs of tax subsidies then resurrected as a bean counter, the tax expenditure …

A Minimal Participatory Condition On Democratic Right, Jeremy Bendik-Keymer

Faculty Scholarship

There are two problems that plagued the construction of representation in the U.S. constitution leading up to its ratification, and these two problems could conceivably be addressed through a single, practical condition on democratic participation. The first problem is the problem of poor judgment. The second problem is the problem of remote representation. In this essay, I will propose that both problems be partially but substantially addressed through a minimum participatory condition on democratic right. Let me first set up each problem textually.

Real-Time Collection Of The Value-Added Tax: Some Business And Legal Implications, Richard Thompson Ainsworth, Boryana Madzharova

Faculty Scholarship

Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the Green paper on the future of VAT, the European Commission stressed the urgency and necessity of comprehensive VAT reforms. This paper analyses the business and legal implications of the recently proposed split-payment mechanism, which, if implemented, would move VAT’s method of collection to real-time. The discussion is positioned in the context of two increasingly visible trends in the EU – the general shift towards greater reliance on indirect taxation and the growing popularity of electronic payment instruments. The potential implementation of …

Dawinder S. Sidhu On Hate Crimes, Terrorism, And Sikhs, Dawinder S. Sidhu, Benjamin Wittes

Faculty Scholarship

Dawinder S. Sidhu of the University of New Mexico School of Law writes in with the following comments on the fallout from the shooting at the Sikh Temple at Oak Creek, Wisconsin.

Faculty In The Mist: Ethnographic Study Of Faculty Research Practices, Marilyn R. Pukkila, Ellen L. Freeman

Faculty Scholarship

A report on ethnographic research on college faculty research and teaching methods, with their use of information resources, library services, technology, and academic IT support.

Human Trafficking: Trends In Africa, Florence Shu-Acquaye

Faculty Scholarship

No abstract provided.

Disclosure To The Rescue: A Conceptual Framework For Retained Asset Accounts, Maria O'Brien

Faculty Scholarship

RAAs (Retained Asset Accounts) are a life insurance innovation that is likely of small value to most beneficiaries. In many cases, it will make the most financial sense for a beneficiary to write a check to himself for the entire policy proceeds and deposit those funds into an insured bank account. Some beneficiaries, however, may find the RAA device helpful. It is impossible to anticipate the myriad circumstances that beneficiaries may face at the time of an insured's death. As long as insurers provide full and clear disclosure (which ERISA fiduciary standards demand), consumers should remain free to choose an …

Patent Infringement In The Context Of Follow-On Biologics, Janet Freilich

Faculty Scholarship

This Article fills a gap in the literature by conducting a comprehensive analysis of patent infringement in the context of follow-on biologics. Patent infringement is an important topic because, like small molecule generic drugs, follow-on biologics are likely to begin their life facing infringement suits. Because it is tremendously expensive to develop a follow-on biologic, it is vital that there be consistency in how they are treated in the courts once the inevitable patent infringement suits arrive. If follow-on biologics companies cannot predict how their product will be received in court, they may decide it is not worth the risk …

In The Wake Of The Temple Shootings, A New Call For Sikh Leadership, Dawinder S. Sidhu

Faculty Scholarship

No abstract provided.

The New Stigma Of Relocated Public Housing Residents: Challenges To Social Identity In Mixed-Income Developments, Mark L. Joseph

Faculty Scholarship

Public housing residents have long experienced stigma as members of an urban “underclass.” One policy response is the creation of mixed-income developments; by deconcentrating poverty and integrating residents into communities in which their residences are indistinguishable from neighbors, such efforts might reduce stigma associated with residency in traditional public housing. Through in-depth interviews with 35 relocated public housing residents and 184 field observations at three mixed-income developments in Chicago, we find this is not the case. Stigma associated with living in public housing is ameliorated, yet residents report that their experience of stigma has intensified in other ways. The negative …

Peer Assessments Of Group Project Work: Infusing Fairness Into Students’ Assessments Of Peer Contributions, Okey Peter Onyia

Faculty Scholarship

This paper contains results of an empirical study that tested the efficacy and acceptability of two templates designed to fully involve students in proper and fair peer-assessments of their group project work (GPW) by providing concrete evidence of independent progressive documentation of their peers’ contributions to the work-process and end-product(s).

Two compatible templates – the Progressive Evaluation Template (PET) and the Peer Assessment Criteria Template (PACT) – were developed to enable students provide progressive documentation of their peers’ contributions to the student-led group project process in order to support the marks they award their peers and, at the same time, …

Training Lawyer-Entrepreneurs, Luz E. Herrera

Faculty Scholarship

The Great Recession has caused many new attorneys to question their decisions to go to law school. The highly publicized decline in employment opportunities for lawyers has called into question the value of obtaining a law degree. The tightening of the economy has diminished the availability of entry-level jobs for law graduates across employment sectors. Large law firms are laying-off lawyers, bringing in smaller first year associate classes, hiring more contract and experienced lateral attorneys. Government entities and public interest organizations have suffered furloughs, and hiring freezes, and are relying more on volunteers than on new employees to get the …

The Hidden Limits Of The Charitable Deduction: An Introduction To Hypersalience, Lilian Faulhaber

Faculty Scholarship

Behavioral economics introduced the concept of salience to law and economics. In the area of tax policy, salience refers to the prominence of taxes in the minds of taxpayers. This article complicates the literature on salience and taxation by introducing the concept of “hypersalience,” which is in many ways the mirror image of hidden taxation. While a revenue-raising tax provision must be hidden for taxpayers to underestimate their tax bill, a revenue-reducing tax provision – such as a deduction, exclusion, or credit – must be more than fully salient for taxpayers to underestimate their tax bill. In other words, the …

Violence Against Sikhs Stems From Ignorance And Fear, Dawinder S. Sidhu

Faculty Scholarship

No abstract provided.

Avoidable “Fraccident”: An Argument Against Strict Liability For Hydraulic Fracturing, Joseph A. Schremmer

Faculty Scholarship

Whether fracking is an abnormally dangerous activity for purposes of strict liability appears to be an issue of first impression. That larger issue primarily turns on a smaller one: whether fracking accidents—or “fraccidents”—are avoidable or unavoidable. To that end, this Comment argues that when practiced with reasonable care and in the vicinity of other petroleum production, fraccidents are avoidable, and thus, fracking is not abnormally dangerous. Instead of strict liability, courts should combine a negligence standard with res ipsa loquitur to determine liability of fracking companies that contaminate water sources. First, this Comment will present background on the process and …

Call The Colorado Shootings What They Were: Terrorism, Dawinder S. Sidhu

Faculty Scholarship

No abstract provided.

Fluorescence Correlation Spectroscopy Study Of Protein Transport And Dynamic Interactions With Clustered-Charge Peptide Adsorbents, Lydia Kisley

Faculty Scholarship

Ion-exchange chromatography relies on electrostatic interactions between the adsorbent and the adsorbate and is used extensively in protein purification. Conventional ion-exchange chromatography uses ligands that are singly charged and randomly dispersed over the adsorbent, creating a heterogeneous distribution of potential adsorption sites. Clustered-charge ion exchangers exhibit higher affinity, capacity, and selectivity than their dispersed-charge counterparts of the same total charge density. In the present work, we monitored the transport behavior of an anionic protein near clustered-charge adsorbent surfaces using fluorescence correlation spectroscopy. We can resolve protein-free diffusion, hindered diffusion, and association with bare glass, agarose-coated, and agarose-clustered peptide surfaces, demonstrating …

Law School A Wellspring Of Future U.S. Leaders, Kevin Washburn

Faculty Scholarship

No abstract provided.

Law School A Wellspring Of Future U.S Leaders, Kevin Washburn

Faculty Scholarship

People sometimes ask me if our country has too many lawyers. Well, yes, and it has led to our success. Trust is based on the best judicial system in the world and a strong commitment to the rule of law.

American Bar Association Section Of Environment, Energy, And Resources Symposium: Selected Addresses [Comments], Eileen Gauna

Faculty Scholarship

Opening remarks for Environmental Justice conference that reviews the growth and efforts made for environmental justice.

Region Codes And The Territorial Mess, Peter K. Yu

Faculty Scholarship

Tourists, frequent travelers, and foreign film aficionados hate DVD region codes with a passion. Written for the 30th Anniversary Symposium of the Cardozo Arts & Entertainment Law Journal, this article critically examines the expediency of using region-based restrictions to protect copyrighted media content.

The article begins by closely examining four justifications for the deployment of DVD region codes: sequential release; price discrimination; distribution and licensing agreements; and censorship ratings and regulatory standards. It also identifies four areas in which DVD region codes have created unintended consequences: consumption, competition, cultural rights, and censorship.

The article then advances three proposals to address …

Art Law In Transactional Practice, Jeff W. Slattery

Faculty Scholarship

Artists are increasingly important players in the economic, social, and cultural development of communities throughout the United States. Unfortunately, a lack of adequate funding and appreciation of their legal needs often means artists do not seek or receive transactional legal assistance when it would be beneficial. Attorneys, meanwhile, may perceive the needs of artists as very specialized, and thereby well beyond the scope of services the attorney can provide. For these reasons, artists may find themselves without legal assistance, to the detriment of their business, their creative output, and their community. This article seeks to demystify a number of the …

Iosco's Response To The Financial Crisis, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

Dead Document Walking, Gary S. Lawson

Faculty Scholarship

As this symposium commences, originalism is a hot topic to discuss and a cool position to advocate. Either portion of that statement would have been nearly inconceivable two decades ago when I started in academia. Originalism at that time was something of an intellectual backwater, with a very limited set of adherents and an even more limited set of critics who were willing to take originalist ideas seriously.1

Introduction: Symposium On ‘Convicting The Innocent, Brandon L. Garrett

Faculty Scholarship

Examining what went wrong in the first 250 DNA exonerations was a sobering occupation, and I describe what I found in my book Convicting the Innocent, published by Harvard University Press in 2011. Still more haunting is the question of how many other wrongful convictions have not been uncovered and will never see the light of day. The New England Law Review has brought together a remarkable group of scholars who have each made leading contributions to the study of wrongful convictions from different disciplines and scholarly perspectives: Simon Cole, Deborah Davis, Gisli H. Gudjonsson, Richard Leo, and Elizabeth Loftus. …

The Public Defender As Anti-Trafficking Advocate, An Unlikely Role: How Current New York City Arrest And Prosecution Policies Systematically Criminalize Victims Of Sex Trafficking, Kate Mogulescu

Faculty Scholarship

No abstract provided.

Iosco's Response To The Financial Crisis, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

In Medias Res, Larry Yackle

Faculty Scholarship

It’s common in academic circles to distinguish between positive arguments (which describe things as they are) and normative arguments (which prescribe the way things ought to be). The distinction dissolves as soon as accounts of how the world works spill over into justifications for the status quo. That happens a lot, especially in discussions of theory. It happens again in David Strauss’ wonderful monograph.1 Strauss offers a succinct exposition of the constitutional system we actually observe, coupled with a powerful explanation of how and why the scheme functions as it does and genuine reassurance that, on the whole, we can …