Law Commons^™

Keeping It In The Family: The Pitfalls Of Naming A Family Member As A Trustee, Richard C. Ausness

Law Faculty Scholarly Articles

This article is concerned with trusts in which either the settlor, trustee, or beneficiaries are members of the same family. For example, the settlors may be the parents, grandparents, or other relatives of the trust beneficiaries. Trustees may be settlors, parents of the beneficiaries, children of the settlor, and other family members, while beneficiaries may include either the settlor, the settlor's spouse, children, grandchildren, or other relatives of the settlor. These persons will be referred to as "family members."

Virtually all family members have disagreements with other family members and sometimes these disagreements can destroy relationships and even lead to …

Environmental Governance At The Edge Of Democracy, Joshua Ulan Galperin

Elisabeth Haub School of Law Faculty Publications

Private environmental governance describes the affirmative efforts of private organizations to deliver public environmental goals, such as climate change mitigation, without government leadership or control. The scholarship on private environmental governance has grown quickly over its short life, but has largely described, catalogued, and quantified private environmental governance. This article begins the project of more fully theorizing private environmental governance. It is the first to explore and critique its political and democratic roles and responsibilities.

This article argues that despite the promise that private environmental governance is private and therefore “beyond politics,” it in fact calls loudly for democratic consideration. …

Compared To What? Menstruation, Pregnancy, And The Complexities Of Comparison, Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

When crafting a sex discrimination argument, finding the right comparison can be crucial. Indeed, comparison-drawing has been a key strategy for advocates challenging the constitutionality of the tampon tax. In their 2016 lawsuit challenging New York’s tampon tax, the plaintiffs alleged that the New York State Department of Taxation and Finance had imposed a “double standard” when deciding which products would be considered tax-free medical items and which would not. Similar arguments were made in the subsequent challenge to Florida's tampon tax. In both cases, the arguments had powerful rhetorical force, helping to effectuate legislative repeal of the tampon taxes …

Wills Formalities In Post-Pandemic World: A Research Agenda, Bridget J. Crawford, Kelly Purser, Tina Cockburn

Elisabeth Haub School of Law Faculty Publications

The COVID-19 global pandemic has brought new focus to human mortality. The virus has reminded many people that they need to have a valid will or otherwise make plans for the effective transmission of their property on death. Yet stay-at-home orders and social distancing recommendations make it difficult or impossible to comply with the traditional rules for validly executing wills. Across most common law jurisdictions, the traditional requirements call for two witnesses in the physical presence of the testator. Because of the practical difficulties of safely executing documents during the pandemic with witnesses assembled in physical proximity, many jurisdictions internationally …

Judicial Temperament Explained, Terry Maroney

Vanderbilt Law School Faculty Publications

Why do we care about judicial temperament? The basic logic is that temperament is an underlying factor that produces behaviors, some desired and some not. The behaviors most often cited as evidence of a good temperament — displays of courtesy, patience, level-headedness, and caring — are desirable because they advance procedural justice. They make litigants, attorneys, and the public feel heard and understood, foster respect for the courts, and — when displayed to fellow judges — advance collegiality. In contrast, the behaviors most often cited as evidence of a poor temperament — outsized or misplaced anger displays, discourtesy, impatience, and …

Taxing Buybacks, Daniel J. Hemel, Gregg D. Polsky

Coase-Sandor Working Paper Series in Law and Economics

A recent rise in the volume of corporate share repurchases has prompted calls for changes to the rules governing stock buybacks. These calls for reform are animated by concerns that buybacks enrich corporate executives at the expense of productive investment. This emerging antibuyback movement includes prominent politicians as well as academics and Republicans as well as Democrats. The primary focus of buyback critics has been on securities-law changes to deter repurchases, with only passing mention of potential tax-law solutions.

This Article critically examines the policy arguments against buybacks and arrives at a mixed verdict. On the one hand, claims that …

Equalizing The Tax Treatment Of Stock Buybacks And Dividends, Daniel J. Hemel, Gregg D. Polsky

Coase-Sandor Working Paper Series in Law and Economics

his policy brief highlights flaws in the current federal tax treatment of stock buybacks and proposes to address those flaws by equalizing the tax treatment of buybacks and dividends. (We explore the proposal in greater detail in Hemel & Polsky, Taxing Buybacks, 38 Yale J. on Reg. 246 (2021), https://ssrn.com/abstract=3764112.) Stock buybacks allow foreign shareholders to avoid U.S. withholding tax on corporate cash distributions. Stock buybacks also allow U.S. taxable investors to reduce or eliminate shareholder-level tax on corporate cash distributions through a combination of deferral, loss harvesting, and stepped-up basis at death. Our proposal—based on an idea first suggested …

Promoting Regulatory Prediction, Jonathan S. Masur, Jonathan Remy Nash

Coase-Sandor Working Paper Series in Law and Economics

It is essential for environmental protection that private actors be able to anticipate government regulation. If, for instance, the Biden Administration is planning to tighten regulations of greenhouse gas emissions, it is imperative that private companies anticipate this regulatory change now, not a few years from now after they have constructed even more coal- and gas-fired power plants. Those additional power plants will mean more irreversible greenhouse gases, and these plants can be politically challenging to shutter once built. The point is general to private actors making decisions in the shadow of potential government regulation. Better information about future government …

Mega-Iras, Mega-401(K)S, And Other Mega-Retirement Accounts: Statement For The Record, Daniel J. Hemel, Steve Rosenthal

Coase-Sandor Working Paper Series in Law and Economics

The Senate Finance Committee’s hearing on July 28, 2021 -- "Building on Bipartisan Retirement Legislation: How Can Congress Help?" -- spotlighted “mega-IRAs”: individual retirement accounts with balances of $5 million or more. An analysis by the Joint Committee on Taxation in advance of the July 28 hearing found that the number of taxpayers with mega-IRAs now exceeds 28,000. The hearing followed a June 2021 report by the nonprofit investigative journalism organization ProPublica, which revealed—based on leaked IRS files—that a handful of high-net-worth individuals had accumulated massive IRA balances. The Senate Finance Committee hearing and the ProPublica report emphasized one way …

Controlling Externalities: Ownership Structure And Cross-Firm Externalities, Dhammika Dharmapala, Vikramaditya S. Khanna

Coase-Sandor Working Paper Series in Law and Economics

In recent years, debates over the social purpose of corporations have taken center stage amidst rising concern about externalities (such as those associated with climate change and harmful speech) generated by firms. A key motivation is the claim that government regulation and liability regimes appear not to be functioning sufficiently well to force firms to internalize these externalities. There is thus rising interest in exploring alternative mechanisms. In particular, a rapidly growing body of scholarship argues that index funds increasingly approximate diversified “universal owners” with incentives to maximize portfolio value (and thus to internalize cross-firm externalities). However, much of this …

The Tax Gap's Many Shades Of Gray, Daniel J. Hemel, Janet Holtzblatt, Steve Rosenthal

Coase-Sandor Working Paper Series in Law and Economics

The “tax gap”—the difference between the amount of “true tax” and the amount of tax actually paid—has garnered widespread attention in recent months. Much of the commentary on the subject equates the tax gap with “tax evasion,” a term broadly understood to connote intentional (and potentially criminal) under reporting. This paper cautions against conflating the tax gap with tax evasion. The tax gap includes substantial gray areas where the law is ambiguous and the IRS’s determination of “true tax” is debatable. On top of that, the IRS’s methodology for measuring the tax gap includes upward adjustments that are recommended by …

Antitrust And Labor Markets: A Reply To Richard Epstein, Eric A. Posner

Coase-Sandor Working Paper Series in Law and Economics

In his article, The Application of Antitrust Law to Labor Markets—Then and Now, Richard Epstein argues that rather than urge courts and regulators to apply antitrust law to labor markets, reformers who care about labor market competition should try to constrain unions. In this reply, I argue that Epstein’s assumptions about labor market structure are contradicted by mountains of empirical evidence. The anticompetitive behavior of employers causes significant harm to social welfare—both in terms of economic output and equity. Antitrust law is a valuable tool for addressing America’s ailing labor markets.

Essential Businesses And Shareholder Value, Aneil Kovvali

Coase-Sandor Working Paper Series in Law and Economics

The COVID-19 crisis has demonstrated that Americans rely on certain for-profit corporations to supply the essentials of everyday life. Even though the government had assumed extraordinary responsibilities for the wellbeing of its citizens for the duration of the crisis, for-profit companies were deemed so essential to social functioning that workers were sent to keep them running despite the risk of infection with a deadly disease. If our society’s capacity to meet basic needs in a crisis is entirely dependent on the capacity of private corporations, it is necessary to critically evaluate the performance of the directors and officers who lead …

Property Law For The Ages, Lior Strahilevitz, Michael C. Pollack

Coase-Sandor Working Paper Series in Law and Economics

Within the next forty years, the number of Americans over age sixty-five is projected to nearly double. This seismic demographic shift will necessitate a reckoning in several areas of law and policy, but property law is especially unprepared. Built primarily for young and middle-aged white men, the common law of property has been critiqued for decades for the ways in which it oppresses or simply leaves behind people based on their race, sex, Native heritage, and more. This Article contributes a new focus on property law’s treatment of people based on their advanced age. Burdened by higher relocation costs, more …

Law’S Disaster: Heritage At Risk, Sara C. Bronin

Cornell Law Faculty Publications

Large-scale meteorological and geological events—including hurricanes, tropical storms, tornadoes, floods, blizzards, wildfires, earthquakes, extreme heat, and drought—have many consequences: loss of life, economic catastrophe, and destruction of homes among them. Perhaps less well-known are the threats to the historic and cultural sites that speak to human identity and create a sense of connection across generations. These sites are designated spaces of value, given their historical or cultural significance, and they are preserved to commemorate important moments in the story of the lived human experience. Yet hurricanes can destroy old buildings, especially ones that have not been structurally reinforced. Extreme heat …

Scorched Border Litigation, Briana Beltran, Beth Lyon, Nan Schivone

Cornell Law Faculty Publications

Each year, employers bring hundreds of thousands of temporary foreign workers into the United States only to return them to their communities of origin when their visas end. During their short months working in the United States—whether in agricultural fields, hotels, traveling carnivals, or private homes—many of these workers experience violations of their rights: wages are stolen, injuries are ignored, and those who complain are punished on the spot or sent home.

Temporary foreign workers who choose to file a lawsuit to vindicate their rights typically do so once they are no longer in the United States, often litigating from …

Harry Potter And The Gluttonous Machine, Jason A. Beckett

Faculty Journal Articles

In this paper, I outline the colonial structure of international law, and examine the short decline or suppression of its coloniality in the so-called ‘era of decolonisation’, then illustrate its resurgence in the modern neo-colonial order. PIL has split into two separate systems. One includes, and is justified by, the heroic tales of human rights and ‘Humanity’s Law’. The other is the actualised system of International Economic Law (IEL), an order driven by the need of the over-developed states to plunder the under-developed states’ resources and labour, to subsidise the luxury to which we have grown accustomed. One purports to …

Life In Hampton Roads Survey Press Release #6: Perceptions Of Police, Social Science Research Center, Old Dominion University

Life in Hampton Roads Survey Report

Life in Hampton Roads 2021 - Perceptions of the Police

This year about 17% of respondents reported that they (or someone close to them) had had a negative experience with the police, down from the 20% reported last year. The percentage of residents having heard of someone in their local community who had had a negative encounter with the police was much larger. Indeed, nearly a third of respondents reported such knowledge in 2021 (31.1%) and 2020 (32.8%). This number is probably much higher because there are so many ways of hearing about unpleasant incidences – from family, friends or …

Highlighting The Importance And Success Of Defense Counsels In Guaranteeing Fair Trials At International Criminal Tribunals, Erik Dettloff

Student Works

No abstract provided.

Positive Complementarity: How To Fix A Failed Icc, Matthew Fay

Student Works

No abstract provided.

To Fund Or Not To Fund? Evaluating States’ Current Funding Of Ivf And Pgd, The Impact Of The Lack Of Funding, And Why One Round Of Coverage Is Better Than None, Victoria Wehrmann

Student Works

No abstract provided.

The Need For Psychological Evaluations In The New York’S Child-Parent Security Act, David A. Batista

Student Works

No abstract provided.

Protecting The New American Family: Updating Parentage Law To Protect Unwed, Same-Sex Couples, Thomas A. Brewer

Student Works

No abstract provided.

Medical Distrust: Healing Strained Relationships Through Medicaid And The Affordable Care Act, Geordan L. Ferguson

Student Works

No abstract provided.

Constitutional Roadblock: Racial Equality And The Defund The Police Movement’S Fourth Amendment Hurdle, Michael Schirmacher

Student Works

No abstract provided.

The Myth Of Rehabilitation: How To Address Juvenile Justice System’S Contributions To Recidivism, Adam Farkas

Student Works

No abstract provided.

No Payment, No Procreative Liberty: The Case Against Restrictions And Prohibitions On Payment For Gametes, Chloe Nelson

Student Works

No abstract provided.

Black Box: The Llc And The Future Of Disclosure Requirements, Daniel Murray

Student Works

No abstract provided.

Thinking Beyond Rent Control To Create Affordable & Better Housing, Rita Dileo Tomann

Student Works

No abstract provided.

New Jersey’S Public Trust Doctrine Codified: Protecting And Expanding Public Access To The Waterfront, Daniel Mccann

Student Works

No abstract provided.