Digital Commons Network^™

Duplicative Taxation Among The States: A Problem Not Worth Solving?, Julie Roin

Coase-Sandor Institute for Law & Economics Research Paper Series

Recent legal and economic changes—not to mention the rise in telecommuting caused by COVID--have raised the salience of a long-simmering fact about the operation of state and local income tax systems: some multistate employers and employees pay a combined income tax liability that is higher than the tax they would have borne had they operated in just one jurisdiction. Seemingly beyond the reach of the courts to correct, there have been persistent calls for Congressional action to eliminate or reduce this “duplicative” taxation. This Article suggests that the alleged problem may be both less of a problem, and more resistant …

Climate Change Policy In The International Context: Solving The Carbon Leakage Problem, David A. Weisbach, Samuel S. Kortum

Coase-Sandor Institute for Law & Economics Research Paper Series

Under the Paris Agreement, nations set their own emissions goals and policies. As a result, climate policies vary widely across countries, with some countries imposing stringent emissions policies and others doing very little. A key problem when carbon policies vary across countries is that energy-intensive industries can relocate to places with few or no emissions restriction. Relocated industries would continue to pollute but would be operating in a less desirable location. Moreover, the countries that imposed strict emissions reductions lose the benefit of having those industries located domestically. This problem, known as leakage, is one of the key reasons the …

Against Anti-Tax Exceptionalism, David A. Weisbach

Coase-Sandor Institute for Law & Economics Research Paper Series

This paper examines the arguments found in what has become known as the anti-tax exceptionalism literature. That literature seeks to apply the rules of administrative law to tax procedures. The core claim is that the procedures used by the Internal Revenue Service and the Treasury routinely violate the requirements of administrative law. Secondarily, that literature argues that this is normatively bad: the Treasury and Internal Revenue Service should not be treated differently from other administrative agencies because the tax system is not exceptional. Promoting the goals of administrative law, that literature argues, requires that the tax system conform to standard …

Distributing Deterrence Fairly: A New Rationale For Decoupling Tort Liability, H. Javier Kordi

Coase-Sandor Institute for Law & Economics Research Paper Series

Tort law faces a dilemma: how to adhere to a principle of make-whole compensation without entrenching social inequities. High-earning people receive greater compensation awards, resulting in an unequal distribution of deterrence. The deterrence disparity arises because injurers would rationally direct risky activity towards poorer victims to reduce liability costs; it persists even if race and gender classifications are barred from compensation. This Article offers a novel solution to the dilemma. It develops a decoupled liability regime under which injurers pay damages and are subject to standards of care that are invariant across individual victims, thus equalizing the distribution of deterrence. …

Does Esg Crowd Out Support For Government Regulation?, Hajin Kim, Joshua Macey, Kristen Underhill

Coase-Sandor Institute for Law & Economics Research Paper Series

Do voluntary corporate prosocial efforts reduce or amplify support for government regulation? We build a theory of opposing mechanisms. Voluntary efforts could make it seem like the problem is being fixed (“Coca-Cola is already tackling plastic waste!”) and thus that regulation is unnecessary. Or they could make the problem seem more important (“even Walmart is addressing this”) or regulation more feasible (“regulation will not impose excessive costs on industry”). Because these factors move in opposing directions, we posit that any crowding-in or crowding-out effects will be small and context-dependent. To test our theory, we ran two preregistered, randomized controlled studies …

Simplicity And Complexity In Law And In Markets, Saul Levmore

Coase-Sandor Institute for Law & Economics Research Paper Series

Richard Epstein’s Simple Rules for a Complex World1 is true to its title and to the author’s demonstrated genius over a long career. It is a libertarian-oriented enterprise in that it requires the reader to share in the belief that government programs are often wasteful and subject to unattractive interest group pressures and corrupt bureaucracies. More generally, Simple Rules is framed against a background in which the reader must share the libertarian view that individuals can and should be trusted to look after themselves and to make their own choices. Epstein likes “simple” rules; these include strict liability, a flat …

How Progressive Is The U.S. Tax System?, Thomas Coleman, David A. Weisbach

Coase-Sandor Institute for Law & Economics Research Paper Series

We examine changes in tax progressivity over time. Because there are many possible definitions of progressivity and because methods of defining and allocating income vary, we look for results that are robust across studies and definitions of progressivity. To do this, we compare the results from three different publicly available datasets, those from Piketty, Saez, and Zucman (2018), Auten and Splinter (2023) and Congressional Budget Office (2023). Notwithstanding some headline results to the contrary, all three datasets show that the tax system has become more progressive and more redistributive over the last several decades, with much of that change occurring …

Cross-Border Influencers: Democracy And Externalities, Saul Levmore

Coase-Sandor Institute for Law & Economics Research Paper Series

The United States does not allow foreigners to influence U.S. elections by giving money to political parties or candidates, but many other countries do allow cross-border influencing. Indeed, the variety of policies among countries is remarkable. Some countries, like the United States, that forbid financial contributions from outside the country, do permit cross-border contributions across domestic borders, such as those of states and cities. Meanwhile, Canadians cannot contribute to the campaigns of U.S. political candidates, and cannot even (lawfully) influence the American political process by purchasing campaign t-shirts or bumper stickers. This prohibition is in place even though, like constituents …

Crimes Against Probate, Kevin Bennardo, Mark Glover

Faculty Publications

Policymakers have increasingly turned their attention to wrongdoing that affects wills, such as the forgery of wills, the procurement of wills through coercion or deceit, and the destruction or suppression of wills. In particular, they have attempted to deter this misconduct by punishing wrongdoers through new forms of criminal and civil liability. Because the United States is on the precipice of the largest intergenerational wealth transfer in history, a significant portion of which will take place through wills, these attempts of deterrence are well-intentioned. However, their implementation has been flawed.

These implementation difficulties stem from the fact that a will …

How Latino Anti-Blackness Upholds Racism In The United States: A Counterstory Book Review Of Tanya Katerí Hernández’S Racial Innocence, Martín Alberto Gonzalez

Chicano/Latino Studies Faculty Publications and Presentations

In this piece, the author uses counterstorytelling as a research method to write a book review of Tanya Katerí Hernández’s recently published book, Racial Innocence: Unmasking Latino Anti-Black Bias and the Struggle for Equality. Specifically, in this counterstory, the author created two composite characters, Alberto and his mother, Lola, made up of arguments from the book to engage in a real and critical dialogue about the anti-Blackness amongst Latinos in the United States. Drawing on Hernández’s argument that Latino anti-Blackness upholds racism, the author uses this counterstory to illustrate the various ways Latinos enact anti-Black ideologies and practices to …

Rationing Access, Roy Baharad, Gideon Parchomovsky

Vanderbilt Law Review

Protection of common natural resources is one of the foremost challenges facing our society. Since Garrett Hardin published his immensely influential The Tragedy of the Commons, theorists have contemplated the best way to save common-pool resources-—national parks, fisheries, heritage sites, and fragile ecosystems-—from overuse and extinction. These efforts have given rise to three principal methods: private ownership, community governance, and use restrictions. In this Essay, we present a different solution to the commons problem that has eluded the attention of theorists: access rationing. Access rationing measures rely not only on restrictions on the number of users but also on a …

Full Issue: Volume 17, Number 1, Fall 2023

The Science Journal of the Lander College of Arts and Sciences

Complete .pdf file of Volume 17, Number 1 of The Science Journal of the Lander College of Arts and Sciences. Published Fall 2023.

Building A Culture Of Scholarship With New Clinical Teachers By Writing About Social Justice Lawyering, Susan Bennett, Binny Miller, Michelle Assad, Maria Dooner, Miriam Hinds, Jessica Millward, Citlalli Ochoa, Charles Ross, Anne Schaufele, Caroline Wick

Scholarly Works

No abstract provided.

Community Accountability, M. Eve Hanan, Lydia Nussbaum

Scholarly Works

This Essay takes a close look at how the idea of community accountability is used in current transformative and restorative justice efforts, situating the concept within the history of delegalization, or a collection of different efforts to reclaim conflict resolution and public safety from the state. In fact, these efforts to reclaim the authority and means of redressing harm from legal systems may track earlier efforts to reclaim dispute resolution from the state. In Part I, we situate both transformative and restorative justice movements in the history of delegalization while noting essential differences between the objectives of these two reform …

Ethics For Real Estate Lawyers Today, John G. Cameron Jr., Nancy B. Rapoport

Scholarly Works

This essay discusses various ethics issues that real estate lawyers experience: everything from new ABA Model Rule 8.4(g) (avoiding discrimination) to rules that apply when a lawyer works from home to technological competence and social media to the attorney-client privilege and to advance conflicts waivers. There is also a social science overlay that discusses why smart people do dumb things.

Racial Pay Equity In “White” Collar Workplaces, Nantiya Ruan

Scholarly Works

Part I outlines the many ways that corporate employers fail in racial equity efforts and the barriers that have been put into place to keep BIPOC workers from succeeding. Drawing from industrial organizational psychology and sociology, I identify six distinct challenges that must be remedied or ameliorated in order for BIPOC to achieve pay equity in the corporate climate. Part II identifies and analyzes the decades of litigation and class action settlements that have tried and failed to address the persistent lack of BIPOC representation in the financial industry. I categorize these cases into three waves of litigation intended to …

Of Marks And Markets: An Empirical Study Of Trademark Litigation, Jessica M. Kiser, Sean P. Wright, Benjamin P. Edwards

Scholarly Works

Trademarks are increasingly valuable assets, and some companies aggressively enforce and protect these assets. Such aggressive tactics can harm small businesses and chill creativity and speech, but trademark owners are routinely told that the law requires them to stop all similar third-party trademark usage or risk abandonment of their rights. While prior scholarship has discussed how the risk of trademark abandonment is quite low, incentives built into trademark law still push companies to court. This Article presents the results of an event study utilizing an established database of trademark infringement cases to provide insight to decisionmakers on whether the stock …

“Cops Or Coaches?” The Statutory Role Of Juvenile Probation Officers In A Transformative Age, Justin Iverson, David S. Tanenhaus

Scholarly Works

For more than a century, juvenile justice proponents have had a difficult time precisely defining the proper role of the juvenile probation officer while simultaneously stressing that the juvenile probation department is the “workhorse” of the entire system. Existing literature largely focuses on which aspects of policing and social work these officers should embody while ignoring the foundational moorings in state statutes. This Article offers both a historical account of the rise of the juvenile probation officer and a thorough analysis of each state’s laws regarding peace officer status, employing authority, the power of arrest, and the power to carry …

Rdkg: A Reinforcement Learning Framework For Disease Diagnosis On Knowledge Graph, Shipeng Guo, Kunpeng Liu, Pengfei Wang, Weiwei Dai, Yi Du, Yuanchun Zhou, Wenjuan Cui

Computer Science Faculty Publications and Presentations

Automatic disease diagnosis from symptoms has attracted much attention in medical practices. It can assist doctors and medical practitioners in narrowing down disease candidates, reducing testing costs, improving diagnosis efficiency, and more importantly, saving human lives. Existing research has made significant progress in diagnosing disease but was limited by the gap between interpretability and accuracy. To fill this gap, in this paper, we propose a method called Reinforced Disease Diagnosis on Knowlege Graph (RDKG). Specifically, we first construct a knowledge graph containing all information from electronic medical records. To capture informative embeddings, we propose an enhanced knowledge graph embedding method …

Transfer Information Online: Websites And Articulation Agreements At The City University Of New York, A. W. Logue, Chet Jordan, Matthew Townsell, Nicol Bellettiere, Rhina Torres

Publications and Research

Objective: Transfer students face a range of potential challenges as they prepare to move from one college to another. Websites are critical resources for transfer students because they can be easily accessible sources of information concerning credit transfer, advising, articulation agreements, and additional transfer administrative policies and procedures. Detailed assessments of colleges’ website transfer information can provide information useful to higher education institutions regarding how transfer information should and should not be communicated online. Methods: The present study examined transfer information on the websites of 19 colleges of The City University of New York (CUNY). This examination assessed the presence …

Comparison Of Gis Methods For Estimating The Social Vulnerability In Response To Natural Hazards In The West Part Of The City Of Tualatin, Alex Troy

Geography Masters Research Papers

The influence of natural hazards on social vulnerability is an important topic in the risk analysis of natural disasters in the human-environment system. Due to the difficulty of directly measuring social vulnerability, composite indexes are used as a surrogate. Social vulnerability indexes attempt to characterize access to societal and local social services during or after disastrous events, using various indicators such as age, gender, ethnicity, socioeconomic status, housing organization, access to shelters, and medical facilities. Geographic information systems (GIS) are used for vulnerability analysis due to their visualization methods and demographic data analysis. However, limitations in GIS applications for social …

Cup Is Essential For Oskar Mrna Translational Repression During Early Drosophila Oogenesis, Livia V. Bayer, Samantha Milano, Stephen K. Formel, Harpreet Kaur, Rishi Ravichandran, Juan A. Cambeiro, Lizaveta Slinko, Irina E. Catrina, Diana P. Bratu

Publications and Research

Study of the timing and location for mRNA translation across model systems has begun to shed light on molecular events fundamental to such processes as intercellular communication, morphogenesis, and body pattern formation. In D. melanogaster, the posterior mRNA determinant, oskar, is transcribed maternally but translated only when properly localized at the oocyte’s posterior cortex. Two effector proteins, Bruno1 and Cup, mediate steps of oskar mRNA regulation. The current model in the field identifies Bruno1 as necessary for Cup’s recruitment to oskar mRNA and indispensable for oskar’s translational repression. We now report that this Bruno1-Cup interaction leads …

Single Inclusive Hadron Production In Dis At Small X: Next To Leading Order Corrections, Filip Bergabo, Jamal Jalilian-Marian

Publications and Research

We calculate the one-loop corrections to single inclusive hadron production in Deep Inelastic Scattering (DIS) at small x in the forward rapidity region using the Color Glass Condensate formalism. We show that the divergent parts of the next to leading order (NLO) corrections either cancel among each other or lead to x (rapidity) evolution of the leading order (LO) dipole cross section according to the JIMWLK evolution equation and DGLAP evolution of the parton-hadron fragmentation function. The remaining finite parts constitute the NLO (α_s) corrections to the LO single inclusive hadron production cross section in DIS at …

Active Learning For Efficient Soil Monitoring In Large Terrain With Heterogeneous Sensor Network, Hui Chen, Ju Wang

Publications and Research

Soils are a complex ecosystem that provides critical services, such as growing food, supplying antibiotics, filtering wastes, and maintaining biodiversity; hence monitoring soil health and domestication is required for sustainable human development. Low-cost and high-resolution soil monitoring systems are challenging to design and build. Compounded by the sheer size of the monitoring area of interest and the variety of biological, chemical, and physical parameters to monitor, naive approaches to adding or scheduling more sensors will suffer from cost and scalability problems. We investigate a multi-robot sensing system integrated with an active learning-based predictive modeling technique. Taking advantage of advances in …

Lear’S Daughters? Unenumerated Fundamental Rights And The Constitution, Thomas Halper

Publications and Research

How to determine whether fundamental unenumerated constitutional rights exist, and if so, what they are? The questions are of obvious enormous importance—witness the current controversy over abortion—and yet courts have generally been content to address the issues superficially, sometimes, cavalierly. Their treatment of the most common rationale, an historical/traditional consensus, exemplifies this shallow approach. The underdeveloped character of the argumentation on this topic stubbornly remains one of the most glaring shortfalls of modern constitutional law.

Ecological Niche Comparison Among Closely Related Tree Species Of Lauraceae Using Climatic And Edaphic Data, Laura J. Giraldo-Kalil, Gonzalo E. Pinilla Buitrago, Andrés Lira-Noriega, Francisco Lorea-Hernández, Juan Núñez-Farfán

Publications and Research

ABSTRACT:

Edaphic specialization is considered to promote ecological differentiation among closely related species of Damburneya (Lauraceae) occurring in sympatry. However, little is known about the effects of soil and other key environmental factors like climate on the ecological niche and distribution of these tree species. Here, we assessed the role of climate and soil on niche divergence and potential distribution of four Damburneya species whose distributions span Central America and Mexico. We performed ecological niche modeling with MaxEnt using three sets of environmental data: climatic-only, edaphic-only, and a combination of both, to characterize species niches and suitable distribution areas. Niche …

Radiation-Induced Gastrointestinal (Gi) Syndrome As A Function Of Age, Hongyan Li, Herman C. Kucharavy, Carla Hajj, Liyang Zhao, Guoqiang Hua, Ryan Glass, Phillip B. Paty, Zvi Fuks, Richard Kolesnick, Karen Hubbard, Adriana Haimovitz-Friedman

Publications and Research

Previous studies show increased sensitivity of older mice (28–29 months) compared with young adult mice (3 months, possessing a mature immune system) to radiation-induced GI lethality. Age-dependent lethality was associated with higher levels of apoptotic stem cells in small intestinal crypts that correlated with sphingomyelinase activity, a source of pro-apoptotic ceramide. The objective of this study is to determine whether the cycling crypt base columnar cells (CBCs) in aging animals are specifically more sensitive to radiation effects than the CBCs in young adult mice, and to identify factors that contribute to increased radiosensitivity. Mortality induced by subtotal body radiation was …

Hamiltonian Structure Of 2d Fluid Dynamics With Broken Parity, Gustavo Machado Monteiro, Alexander G. Abanov, Sriram Ganeshan

Publications and Research

Isotropic fluids in two spatial dimensions can break parity symmetry and sustain transverse stresses which do not lead to dissipation. Corresponding transport coefficients include odd viscosity, odd torque, and odd pressure. We consider an isotropic Galilean invariant fluid dynamics in the adiabatic regime with momentum and particle density conservation. We find conditions on transport coefficients that correspond to dissipationless and separately to Hamiltonian fluid dynamics. The restriction on the transport coefficients will help identify what kind of hydrodynamics can be obtained by coarse-graining a microscopic Hamiltonian system. Interestingly, not all parity-breaking transport coefficients lead to energy conservation and, generally, the …

Inclusive Random Sampling In Graphs And Networks, Yitzchak Novick, Amotz Bar-Noy

Publications and Research

It is often of interest to sample vertices from a graph with a bias towards higher-degree vertices. One well-known method, which we call random neighbor or RN, involves taking a vertex at random and exchanging it for one of its neighbors. Loosely inspired by the friendship paradox, the method is predicated on the fact that the expected degree of the neighbor is greater than or equal to the expected degree of the initial vertex. Another method that is actually perfectly analogous to the friendship paradox is random edge, or RE, where an edge is sampled at random, and then one …

Logic As Applied Mathematics — With Particular Application To The Notion Of Logical Form, Graham Priest

Publications and Research

The word ‘logic’ has many senses. Here we will understand it as meaning an account of what follows from what and why. With contemporary methodology, logic in this sense – though it may not always have been thought of in this way – is a branch of applied mathematics. This has various implications for how one understands a number of issues concerning validity. In this paper I will explain this perspective of logic, and explore some of its consequences with respect to the notion of logical form.