Law Commons^™

Will States Step Up In 2020? We Hope So, Darien Shanske, David Gamage

Articles by Maurer Faculty

We offer no predictions about the next year in tax, but we will offer what we hope will happen — if not next year, then soon. To paraphrase Chief Justice John Roberts, we hope that when it comes to the taxation of multinational corporations in particular, states will act more like the “separate and independent sovereigns” that they are. often rely on volatile revenue sources. More stable tax bases, like the sales tax and the property tax bases, are riddled with design flaws, from the sales tax base not including services and intangibles to the property tax failing to provide …

Memorializing The Right To Free Speech: Hess V. Indiana And The Iu Bicentennial, Ashley A. Ahlbrand

Articles by Maurer Faculty

No abstract provided.

The Institute For The Future Of Law Practice: A New Narrative For Legal Education And The Legal Profession, William D. Henderson

Articles by Maurer Faculty

"The mission of IFLP is to produce more legal professionals who have strong legal knowledge plus foundational training in allied disciplines — in other words, “T-shaped” legal professionals."

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You look down at your smartphone and see that you just got a text from a close family relative. They are asking to schedule a phone call.

The next line reads, “I’m thinking about going to law school.”

Well, if you read PD Quarterly, you’re likely a logical person to seek out for advice. You’ve got some time to think about it. What are you going to say?

Whatever your counsel, …

Indiana University's Storied Past, Austen L. Parrish

Articles by Maurer Faculty

Indiana University celebrates its bicentennial this year, and the excitement is building on the Bloomington campus. Although the Maurer School of Law is a few years younger – we were founded in 1842 – we are joining the festivities with a yearlong list of events that honor our past and look toward the future. . .

Keeping Up With New Legal Titles, Susan David Demaine, Susan Azyndar

Articles by Maurer Faculty

No abstract provided.

Digitizing The Indiana Code, Susan David Demaine, Benjamin J. Keele

Articles by Maurer Faculty

The Ruth Lilly Law Library holds one of the most complete sets of the official Indiana Code in print, and we often receive research requests for sections of the historical Code from attorneys and other researchers. The print collection is far more complete than anything available online and is freely available for anyone to use, but this generally requires a trip to the library. Currently, there is no free online public access to the Indiana Code predating 2009, and paid access offers no codes between 1921 and 1990. We have set out to change this.

Bounding Forward, Robert L. Fischman

Articles by Maurer Faculty

In the race to save the planet from climate change, resilience has been misconstrued as sustaining historic conditions. But some of them are undesirable and others no longer feasible. Adaptive governance can promote transformation to help communities frustrated with current conditions.

Keeping Up With New Legal Titles, Susan David Demaine, Susan Azyndar

Articles by Maurer Faculty

No abstract provided.

Keeping Up With New Legal Titles, Susan David Demaine, Susan Azyndar

Articles by Maurer Faculty

No abstract provided.

New Services For Families In The Dc Superior Court, Amy Applegate, Jeannie M. Adams, Connie J. Beck, Amy Holtzworth-Munroe, Fernanda S. Rossi

Articles by Maurer Faculty

Until recently, because of concerns about safety and parties’ abilities to make good decisions in cases with a history of high intimate partner violence or abuse (IPV/A), in the District of Columbia’s Superior Court such cases were screened out of mediation and sent back to the family court. But two big program additions — videoconferencing and shuttle mediation — have allowed parties in these cases to consider mediation. The Multi-Door Dispute Resolution Division of the DC Superior Court (Multi-Door) implemented this change after several years of preparation: its administrators added safety measures, provided in-depth training for staff and mediators, and …

Training Post-Millennial Ip Lawyers: A Field Guide, Mark D. Janis, Norman J. Hedges

Articles by Maurer Faculty

We’re intellectual property (IP) law professors. Postmillennials are our current and future customers. So we’re figuring out a few things about who post-millennials are and how we can mentor them effectively to start them on the path to becoming the next generation of outstanding IP lawyers.

Here are a few things we’re learning, and a few teaching strategies that we’ve developed. We hope that by sharing them, we can give IP lawyers some insights about what to expect from their new hires and how to help them advance professionally.

Considering Reconsidering Judicial Independence, Charles G. Geyh

Articles by Maurer Faculty

In Reconsidering Judicial Independence, Professor Stephen Burbank revisits the nature of the relationship between judicial independence and judicial accountability—a relationship that he has elucidated over the course of an illustrious career. As Burbank emphasizes, the continuing success of this dichotomy depends on preserving a balance between its halves. But forces generations in the making have led to a new assault on the independence of the judiciary in the age of Trump, which has put the future of the independence–accountability balance in doubt. The age-old rule-of-law paradigm, which posits that independent judges put aside their personal biases and follow the law, …

Why States Should Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.

Why States Can Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.

Personal Jurisdiction: The Transnational Difference, Austen L. Parrish

Articles by Maurer Faculty

This Article engages with some of the key debates that have emerged among international Iaw and civil procedure scholars by examining the flurry of recent transnational cases that have become a common feature on the U.S. Supreme Court's docket. It makes three principal contributions. First, it explains how the recent decisions involving persona jurisdiction should be understood within, and partly limited to, their international contexts. Disputes in involving non-resident foreign defendants raise different considerations than those involving defendants in the United States, and this Article canvasses those differences. If a concern previously was that courts gave too short shrift to …

Private Government And The Transparency Deficit, Alfred C. Aman, Landyn W. Rookard

Articles by Maurer Faculty

Modern government is comprised of a complex admixture of public and private actors. From the provision of public services, to growing movements to sell off national parks, to the very task of legislating, the public is unlikely to encounter an area of government that is untouched by privatization. But public transparency mechanisms, including the seminal Freedom of Information Act (FOIA), rely upon an outdated, rigid conception of the private-public dichotomy. They fail to provide the public with any meaningful access to what we call the “private government,” which includes the private actors who bear an increasing responsibility for performing governmental …

A New Deal For Debtors: Providing Procedural Justice In Consumer Bankruptcy, Pamela Foohey

Articles by Maurer Faculty

Across the criminal and civil justice systems, research regarding procedural justice — feeling that one has a voice, is respected, and is before a neutral and even-handed adjudicator — shows that people’s positive perceptions of legal processes are fundamental to the legal system’s effectiveness and to the rule of law. About a million people file bankruptcy every year, making the consumer bankruptcy system the part of the federal court system with which people most often come into contact. Given the importance of bankruptcy to American families and the credit economy, there should exist a rich literature theorizing and investigating how …

The Hidden Fences Shaping Resegregation, Jeannine Bell

Articles by Maurer Faculty

This Article offers a window into the experiences that inform the neighborhood choices of middle-class and upper-middle-class Blacks. As I suggest below, there are many hidden fences, walling off white neighborhoods and restricting Blacks’ housing choices in de facto ways. These hidden fences exist in the form of the many challenges Blacks face when moving to white neighborhoods. The obstacles to easy, contented lives range from police harassment to anti-integrationist violence that push Blacks into less affluent neighborhoods. Ultimately, this Article demonstrates how race can circumscribe housing choice and social mobility, even in the absence of legal barriers restricting where …

Technologically Distorted Conceptions Of Punishment, Jessica M. Eaglin

Articles by Maurer Faculty

Much recent work in academic literature and policy discussions suggests that the proliferation of actuarial — meaning statistical — assessments of a defendant’s recidivism risk in state sentencing structures is problematic. Yet scholars and policymakers focus on changes in technology over time while ignoring the effects of these tools on society. This Article shifts the focus away from technology to society in order to reframe debates. It asserts that sentencing technologies subtly change key social concepts that shape punishment and society. These same conceptual transformations preserve problematic features of the sociohistorical phenomenon of mass incarceration. By connecting technological interventions and …

Judicial Ethics: A New Paradigm For A New Era, Charles G. Geyh

Articles by Maurer Faculty

As the preamble to the Model Code of Judicial Conduct indicates, traditional notions of judicial ethics operate within a rule of law paradigm, which posits that the "three I's" of judicial ethics-independence, impartiality, and integrity-enable judges to uphold the law. In recent decades, however, social science, public opinion, and political commentary suggest that appointed judges abuse their independence by disregarding the law and issuing rulings in accord with their biases and other extralegal impulses, while elected judges disregard the law and issue rulings popular with voters, all of which calls the future of the three I's and judicial ethics itself …

Societal Pressures And Procreative Preferences For Gay Fathers Successfully Pursuing Parenthood Through Ivf And Gestational Carriers, Steven R. Lindheim Md, Jody L. Madeira, Artur Ludwin, Emily Kemmer, J. Preston Parry, Georges Sylvestre, Guido Pennings

Articles by Maurer Faculty

This retrospective study surveyed decision-making and challenges among 78 gay cisgender male couples utilizing in-vitro fertilization (IVF) and a gestational carrier. While most couples (67.1%) found the decision to actively pursue fertility treatment ‘not difficult’, 32.9% felt that it was ‘somewhat difficult’ or ‘very or extremely difficult’. Almost 30% of couples had not undertaken financial planning for treatment, which introduced delays of N2 years for 25.3% of participants. Conceiving twins was ‘important to very important’ in 52.3% of couples, and 84.2% of couples chose to transfer two embryos to ‘increase the odds’ or reach an ideal family size in a …

If The Legislature Had Been Serious About Data Privacy..., Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.

"Gatekeepers" Are Vital Participants In Anti-Money-Laundering Laws And Enforcement Regimes As Permission-Less Blockchain-Based Transactions Pose Challenges To Current Means To "Follow The Money", Sarah Jane Hughes

Articles by Maurer Faculty

Two phenomena dominate reports about blockchain-based transactions—that they will disrupt and displace legacy banking, securities, and trade intermediaries, and that they present new or greater opportunities for hiding proceeds of crimes or corruption. This essay does not deal with the former topic. Rather, the organizers of the symposium at George Mason University’s Antonin Scalia School of Law asks me to consider the latter question. It proved to be a tough assignment.

This essay looks at the separate questions of (1) the degree to which permission-less blockchain transactions will disrupt current anti-money laundering (AML) regimes and enforcement efforts, and (2) what …

A Secret Weapon?: Applying Privacy Doctrine To The Second Amendment, Jody L. Madeira

Articles by Maurer Faculty

No abstract provided.

On Yang's Proposed Federal Tax On Subnational Tax Incentives, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay analyzes presidential candidate Andrew Yang’s proposal to tax subnational tax incentives for companies at a rate of 100 percent.

Property, Agency, And The Blockchain: New Technology, And Longstanding Legal Paradigms, Sarah Jane Hughes

Articles by Maurer Faculty

This article, presented first as the keynote address at the February 2019 Symposium “The Emerging Blockchain and the Law” at Wayne State, explores the need for repetitive considerations of how blockchain technology affects our traditional concepts of property and agency. The article concludes that well-tested norms of property and agency may matter more, not less, when new technologies such as blockchain are used.

Foreign Nations, Constitutional Rights, And International Law, Austen L. Parrish

Articles by Maurer Faculty

No abstract provided.

Engineered Credit Default Swaps: Innovative Or Manipulative?, Gina-Gail S. Fletcher

Articles by Maurer Faculty

Credit default swaps (“CDS”) are, once again, making waves. Maligned for their role in the 2008 financial crisis and condemned by the Vatican, investors are once more utilizing CDS to achieve results of questionable market benefit. A CDS is a financial contract that allows investors to “bet” on whether a borrower will default on its loan. However, rather than waiting to see how their bets pan out, some CDS investors are collaborating with financially distressed borrowers to guarantee the profitability of their CDS positions—“engineering” the CDS’ outcome. Under the CDS contract, these collaborations are not prohibited, yet they have roiled …

Public Regulation And Private Enforcement In A Global Economy: Strategies For Managing Conflict, Hannah L. Buxbaum

Articles by Maurer Faculty

No abstract provided.

States Should Conform To Gilti, Part 3: Elevator Pitch And Q & A, David Gamage, Darien Shanske

Articles by Maurer Faculty

This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). This essay is directed at state legislators and their staffs and presents the argument as succinctly as possible.

Our argument can be summarized in three sentences. First, states should conform to GILTI because there is significant evidence that profit shifting is substantially eroding their corporate tax bases. Second, GILTI is a tool for identifying shifted profits. Third, there are many legally and analytically sound ways to apportion GILTI income to a state.

We also - briefly - counter …