Digital Commons Network^™

Gauging The Gender Divide In The Middle East’S Educational System: Causes, Concerns, And The Impetus For Change, Nadia B. Ahmad

Faculty Scholarship

No abstract provided.

Capital Income, Risky Investments, And Income And Cash-Flow Taxation, Theodore S. Sims

Faculty Scholarship

It has become conventional wisdom, based partly on postulated portfolio adjustments by investors in risky assets, (1) to view an income tax as equivalent to a tax levied only on the risk free return to capital and as therefore equivalent to a wealth tax; and (2) to view the difference between an income tax and a cash-flow consumption tax as limited to tax on the risk free return. I show that the propositions (1) equating an income tax to a tax on the risk free return, and (2) distinguishing an income tax from a cash-flow tax only by tax on …

Not The Power To Destroy: An Effects Theory Of The Tax Power, Robert D. Cooter, Neil S. Siegel

Faculty Scholarship

The Supreme Court’s “new federalism” decisions impose modest limits on the regulatory authority of Congress under the Commerce Clause. According to those decisions, the Commerce Clause empowers Congress to use penalties to regulate interstate commerce, but not to regulate noncommercial conduct. What prevents Congress from penalizing non-commercial conduct by calling a penalty a tax and invoking the Taxing Clause? The only obstacle is the distinction between a penalty and a tax for purposes of Article I, Section 8. In National Federation of Independent Business v. Sebelius (NFIB), the Court considered whether the minimum coverage provision in the Patient Protection and …

Endangered Species In The Oil Patch: Challenges And Opportunities For The Oil And Gas Industry, Gabriel Eckstein, Jesse Snyder

Faculty Scholarship

Tension among competing interests is nothing new in environmental law. Even among the most tenacious adversaries, the ability to find common ground can serve as an impetus to further the aims of both industry and environmental proponents. Broadly speaking, advocates of the oil and gas industry prefer few restraints, if any, on exploration, development, and production. Comparatively, champions of biological and ecological preservation favor regulatory protections to conserve these interests. Cutting across these often disparate objectives, the Endangered Species Act (ESA) presents a not-so-obvious opportunity for both sides to receive a share of the pie through cooperation and forward planning. …

Goliath Versus Goliath In High-Stakes Msb Litigation, Bradley T. Borden, David J. Reiss

Faculty Scholarship

No abstract provided.

Evaluating High School Students’ Constitutional And Civic Literacy: A Case Study Of The Washington, Dc Chapter Of The Marshall-Brennan Constitutional Literacy Project, Maryam Ahranjani, Jeffrey J. Shook, Caleb Medearis

Faculty Scholarship

The United States maintains a reputation as a vibrant, participatory democracy. Yet, paradoxically, formal civics education has essentially disappeared from America’s public high schools, particularly urban public schools serving low-income and minority students. The Marshall-Brennan Constitutional Literacy Project, which is offered at almost zero cost to public schools and districts, developed as a response to the need for civics education in high schools and as a way to train future lawyers in public speaking, leadership, and counseling. In an effort to support the growth of the Marshall-Brennan Project all over the country, the authors of this piece came together to …

Brief For Professors At Unm School Of Law, Griego V. Oliver, New Mexico Supreme Court No. 34,306, George Bach, Max Minzner

Faculty Scholarship

Brief on same-sex marriage .

New Mexico's history reflects a deep commitment to equal treatment under the law and the protection of individual liberty. The framers of the New Mexico Constitution created substantial and unique provisions relating to minority rights and individual autonomy that are broader in scope than the corresponding federal law. These include an Equal Protection Clause interpreted more expansively than the Fourteenth Amendment and an Inherent Rights Clause with no federal counterpart. Our state courts have consistently exercised independence and pragmatism in applying these rights guaranteed by the New Mexico Constitution.

A prohibition on marriage for same-sex …

Do Warrants Matter?, Max J. Minzner, Christopher M. Anderson

Faculty Scholarship

We examine traditional criminal wiretaps to determine whether the 4th Amendment's warrant requirement limits law enforcement. We develop a formal model relating law enforcement's decision to pursue a wiretap to its exogenous cost, probability of yielding evidence, and the expected value of that evidence. We use the model to analyze success rates of all traditional federal wiretaps initiated 1997-2004. We find budget constraints cause law enforcement to pursue only taps that are particularly likely to succeed. Thus, eliminating the warrant requirement for traditional wiretaps would matter little, and the significance of a warrant requirement for new investigative programs, such as …

Project Ngage: Network Supported Hiv Care Engagement For Younger Black Men Who Have Sex With Men And Transgender Persons, Dexter R. Voisin

Faculty Scholarship

Background: Young Black men who have sex with men and transgender persons (YBMSMT) aged 13-29 carry the nation's highest burden of new HIV infections. Studies indicate that YBMSMT have poor retention in care, which is associated with reduced medication adherence and increased virologic failure. Objective: Project nGage is a randomized controlled (RCT) trial evaluating the feasibility and preliminary efficacy of a brief, dyadic intervention designed to promote adherence to HIV primary care in safety-net clinics. Network visualization is used to identify and engage a support confidant (SC) from participants' social networks. A social work interventionist then meets with the SC …

Bridging The International Law-International Relations Divide: Taking Stock Of Progress, Adam Irish, Charlotte Ku, Paul F. Diehl

Faculty Scholarship

International law (IL) and international relations (IR) have long been considered separate academic enterprises, with their own theoretical orientations, methodologies, and publishing outlets.

The net effect has been that the insights and research findings of one discipline have largely been unknown or ignored in the other. This has occurred despite the commonality of focusing on many of the same substantive interests, namely international cooperation in general, issues of war and peace, environmental regulation, and trade. This has led to numerous calls over the past two decades to bridge the international law and international relations divide. Yet one recent work claims …

Get Rid Of Tenure For Law Schools, Dawinder S. Sidhu

Faculty Scholarship

Professors with tenure have job security but no incentive to go above and beyond as a teacher.

Justadvice: Studying Law In Snapshots, Brenda Bratton Blom, Leigh Maddox

Faculty Scholarship

Access to legal services continues to be a critical need in the United States. Clinical programs in law schools are part of responding to the demand for these services, but often face the challenge of filling gaps left by larger programs serving the poor or responding to unique legal needs. JustAdvice was designed to provide limited advice to a broad range of people with legal needs, unbundling those services where possible. The story of the development, implementation and transformation of the program into a teaching, triage and referral system that importantly links multiple organizations and services is the core of …

Dice – Digital Invoice Customs Exchange, Richard Thompson Ainsworth, Goran Todorov

Faculty Scholarship

A digital invoice customs exchange (DICE) is a technology-intensive tax compliance regimen for VAT/GST that utilizes invoice encryption to safeguard transactional data exchanged between seller and buyer in both domestic and import/export contexts while simultaneously notifying concerned jurisdictions of the transaction details.

DICE facilitates real-time VAT/GST enforcement as well as real-time commercial contract verification. It is a commercial invoice validation system that prevents tax evasion, most notably missing trader fraud and the non-declared import of trade-able services. DICE mimics the most effective administrative enforcement effort ever undertaken by the US IRS – the requirement to disclose the social security numbers …

Just Who Are Humanitarian Workers?, Jennifer Moore

Faculty Scholarship

On the 19th of August, World Humanitarian Day, we honor the contributions of humanitarian workers around the world, especially those who have lost their lives helping people in war-torn societies.

Vat — East African Community: The Tradable Services Problem World-Class Solution, Richard Thompson Ainsworth, Goran Todorov

Faculty Scholarship

The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are leaking revenue from tradable services transactions. The EAC’s response has been to adopt a unique Reverse VAT mechanism. Something more is needed – a Digital Invoice Customs Exchange. Together these adjustments will provide a world-class solution to a world-wide problem. The EAC appears to be moving in this direction.

The vulnerability of the EAC VATs to tradable services is not surprising. The EAC borrowed VAT designs from the major VAT models, the EU VAT and the New Zealand Goods and Services Tax (NZ …

Tackling Vat Fraud: Thirteen Ways Forward, Richard Thompson Ainsworth

Faculty Scholarship

In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a coordinated strategy to improve the fight against fiscal fraud [COM (2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with carousel fraud.

This paper considers thirteen proposals that deal with missing trader intra-community fraud (MTIC):

(1) Common VAT (origin system) (2) Vanistendael’s foreign tax offices proposal (3) CVAT (Compensating VAT) …

American Vat – The Carousel Fraud Threat: Will The Eu Show The Us The "Way Forward", Richard Thompson Ainsworth

Faculty Scholarship

On Thursday, March 29, 2007 the European Commission, Directorate-General for Taxation and Customs Union, will host a one-day Conference on Fiscal Fraud – Tackling VAT Fraud: Possible Ways Forward. The conference is based on the Communication of May 31, 2006 explaining the need to develop a coordinated strategy to improve the fight against fiscal fraud. This paper indicates that the EU examination of carousel fraud points the way forward for advocates of a US VAT as well.

About 40% of EU VAT fraud appears to be 'missing trader intra-community' (MTIC) or carousel fraud. The best estimates of EU losses to …

Render Unto Rawls: Law, Gospel, And The Evangelical Fallacy, Wayne R. Barnes

Faculty Scholarship

There are many voices in American politics claiming that various candidates, laws and policies are necessitated by a “Christian” worldview. Many of these voices use explicit public rhetoric that their position is the one compelled by “Christian” principles. Although religious voices have been present in the United States since its founding, the volume and urgency of the voices seems to have increased dramatically in the last several decades, during the so-called “culture wars.” These voices famously come from the Christian Religious Right, advocating socially conservative laws on issues such as abortion and same-sex marriage. But there are also voices from …

Explaining The “Unpredictable”: An Empirical Analysis Of U.S. Patent Infringement Awards, Michael J. Mazzeo, Jonathan Hillel, Samantha Zyontz

Faculty Scholarship

Patent infringement awards are commonly thought to be unpredictable, which raises concerns that patents can lead to unjust enrichment and impede the progress of innovation. We investigate the unpredictability of patent damages by conducting a large-scale econometric analysis of award values. We begin by analyzing the outcomes of 340 cases decided in US federal courts between 1995 and 2008 in which infringement was found and damages were awarded. Our data include the amount awarded, along with information about the litigants, case specifics and economic value of the patents-at-issue. Using these data, we construct an econometric model that explains over 75% …

A Tale Of Four Treatments: Preferential Taxation And Asset Valuation, Theodore S. Sims

Faculty Scholarship

Conventional wisdom is that preferential taxation of property income elevates asset values above their values in the absence of a tax, with those values strictly increasing in the marginal rate of the holder. I show that preferential tax rates (such as the rate on realized long-term capital gains) do indeed have that property. Preferential timing on the other hand -- pure "tax deferral" -- does not. The value of an asset subject to pure deferral does increase with the holder’s marginal rate, but only up to a point, at some marginal rate in excess of 50 percent. With increases in …

Stellar Populations And The Star Formation Histories Of Low Surface Brightness Galaxies. Ii. H Ii Regions, Stacy S. Mcgaugh

Faculty Scholarship

The luminosities, colors, and Ha emission for 429 H II regions in 54 low surface brightness (LSB) galaxies are presented. While the number of H II regions per galaxy is lower in LSB galaxies compared to star-forming irregulars and spirals, there is no indication that the size or luminosity function of H II regions differs from other galaxy types. The lower number of Hii regions per galaxy is consistent with their lower total star formation rates. The fraction of the total LH α contributed by H II regions varies from 10% to 90% in LSB galaxies (the rest of the …

Current Practices In Distance Learning Library Services At Urban And Metropolitan Universities, J B. Hill, Hongyu Li, Carol Macheak

Faculty Scholarship

Urban and metropolitan universities serve a diverse population of learners, including nontraditional and part-time students, many taking courses on-campus, off-campus at remote locations and/or online. Libraries at these institutions are committed to providing collections and services to support students and faculty engaged in both traditional and online environments. This article reports on a survey of libraries at the member institutions of the Coalition of Urban and Metropolitan Universities (CUMU) that identifies the services, activities and policies that urban and metropolitan libraries have developed to provide library resources to their distance learners.

In Defense Of Specialized Theft Statutes, David C. Gray, Chelsea Jones

Faculty Scholarship

This essay is an invited contribution to a symposium hosted by the New England Law Review in celebration of Stuart Green’s important book 13 Ways to Steal a Bicycle. As we note, Professor Green’s argument is so reasonable and executed in such elegant prose, there is little call for anything other than praise. Nevertheless, in the spirit of academic exchange, we challenge Professor Green’s skepticism of specialized theft statutes. Relying on retributivist theories of criminal punishment, we argue that specialized theft statutes have an important role to play in contemporary criminal law by educating the public about the necessary commitments …

Paradoxes Of Digital Antitrust, Frank A. Pasquale

Faculty Scholarship

No abstract provided.

The Growing Importance Of Sustainability To Lawyers And The Aba, John C. Dernbach, Lee A. Dehihns, Ira R. Feldman

Faculty Scholarship

No abstract provided.

Privacy, Antitrust, And Power, Frank Pasquale

Faculty Scholarship

No abstract provided.

Introduction: Wounds Of War: Meeting The Needs Of Active-Duty Military Personnel And Veterans With Post-Traumatic Stress Disorder, Olympia Duhart, Kathy L. Cerminara

Faculty Scholarship

No abstract provided.

Fit, Justification, And Fidelity In Constitutional Interpretation, James E. Fleming

Faculty Scholarship

With this event – a Symposium on Abner Greene’s Against Obligation2 and Michael Seidman’s On Constitutional Disobedience3 – we continue our Boston University Law Review series of symposia on significant recent books in law. The distinctive format is to pick two books that join issue on an important topic, to invite the author of each book to write an essay on the other book, and to invite several Boston University School of Law faculty members to write an essay on one or both books.

Ordered Liberty: Response To Michael Dorf, James E. Fleming, Linda C. Mcclain

Faculty Scholarship

We appreciate Michael Dorf’s serious engagement with our book and his conclusion that “it responds effectively to the charge that liberalism focuses on rights to the exclusion of responsibilities.”1 He charges us, however, with an “errant theodicy” – with making the “claim that we have . . . the freedoms we have in virtue of a freestanding principle that respectful treatment of persons requires granting them autonomy as responsibility.”2 He also criticizes us for deriving basic liberties from a “freestanding interest in autonomy.”3 In this response we aim to clarify our argument concerning responsibility as autonomy and to reject the …

Reason, Morality, And Constitutional Compliance, David B. Lyons

Faculty Scholarship

The central claim of Abner Greene’s Against Obligation appears to be that the federal government should allow exemptions from some restrictive laws in order to accommodate religious and other such commitments of its subjects. Professor Greene says that the law should be seen as a source of normative authority on a par with independent sources of authority (such as ordinary subjects’ religious convictions), and the government should loosen its own commitment to the Constitution accordingly.