Law Commons^™

Critical Tax Policy: A Pathway To Reform?, Nancy J. Knauer

Nancy J. Knauer

The Global Recession of 2008 and ensuing austerity measures have renewed the urgency surrounding the call for fundamental tax reform. Before embarking on fundamental tax reform, this Article proposes adding a critical lens to existing US tax policy to ensure that any proposals for change are informed, transparent, and responsive to the needs (and abilities) of individual taxpayers. This Article makes the case for a specific method of inquiry – Critical Tax Policy – that is built on the articulation of difference rather than false assumptions of sameness. Critical Tax Policy incorporates the insights of a growing international tax equity …

Sex Is Less Offensive Than Violence: A Call To Update Obscenity Jurisprudence, Rachel Simon

Rachel Simon

This article addresses the gender bias presented by the disparate treatment of sex and violence under current obscenity jurisprudence. Under the controlling standard set forth by the Supreme Court in Miller v. California, sexual works may readily be regulated as obscenity, while violent works unequivocally may not. This article posits that this disparate treatment is the product of entrenched stereotypes about the way men and women “should” react to sex and violence, and notes the hypocrisy of failing to apply the same reasoning to assessments of violent versus sexual material.

First, reliance on “community standards” to define what material …

Caught In A Trap - Paternity Presumptions In Louisiana, Evelyn L. Wilson

Evelyn L. Wilson

This article takes a critical look at revisions to Louisiana's 2005 law on presumptions of paternity and advocates for a change so that the presumptions more often reflects the reality that a child born during a later marriage is the child of the mother's current husband and not the child of the mother's former husband, as the 2005 law now presumes.

Clear Depictions Promote Clear Decisions: Drafting Abortion Speech-And-Display Statutes That Pass First And Fourteenth Amendment Muster, Ryan J. Pulkrabek

Ryan J Pulkrabek

Several states have passed legislation requiring physicians to take, display, and describe an ultrasound to their patients who are seeking an abortion. These statutes have been challenged under both the Fourteenth and First Amendments because the statutes place burdens on women who seek abortion and compel physician speech. Courts are divided on these questions and state legislatures need guidance as they consider reform. This Article proposes a model "speech-and-display" statute that is both consistent with the Constitution and good public policy. This model statute is designed to protect the mental health of patients and the life of the unborn by …