Law Commons^™

Does Enforcement Reduce Voluntary Tax Compliance?, Leandra Lederman

Articles by Maurer Faculty

Governments generally use enforcement methods, such as audits and the imposition of penalties, to deter noncompliance with tax laws. Although this approach is consistent with most economic modeling of tax compliance, some scholars caution that enforcement may backfire, “crowding out” taxpayers’ intrinsic motivations to pay taxes to such an extent that they reduce their tax payments. This article analyzes the existing evidence to determine if this occurs. In fact, field studies suggest that enforcement tools, such as audits, are effective deterrents, generally greatly increasing tax collections. A few recent studies have found that audits have a negative effect on the …

French Constitutionalism, Elisabeth Zoller

Articles by Maurer Faculty

From the Foreword:

We are particularly pleased that this first special issue gives the opportunity to celebrate the sixtieth anniversary of the Fifth Republic’s Constitution. Readers will find an enlightened vision of French constitutionalism, so patiently depicted by our colleague Elisabeth Zoller through a life of teachings and research, both in France and in the United States. Defined as “a political doctrine that aims to guarantee political freedom, i.e. the freedom we enjoy in respect of political power, as opposed to civil liberty, which we enjoy in respect of our peers”, constitutionalism has, in France, a profoundly unique character according …

Cyber Law And Espionage Law As Communicating Vessels, Asaf Lubin

Books & Book Chapters by Maurer Faculty

Professor Lubin's contribution is "Cyber Law and Espionage Law as Communicating Vessels," pp. 203-225.

Existing legal literature would have us assume that espionage operations and “below-the-threshold” cyber operations are doctrinally distinct. Whereas one is subject to the scant, amorphous, and under-developed legal framework of espionage law, the other is subject to an emerging, ever-evolving body of legal rules, known cumulatively as cyber law. This dichotomy, however, is erroneous and misleading. In practice, espionage and cyber law function as communicating vessels, and so are better conceived as two elements of a complex system, Information Warfare (IW). This paper therefore first draws …

Politics, Power Dynamics, And The Limits Of Existing Self-Regulation And Oversight In Icc Preliminary Examinations, Asaf Lubin

Books & Book Chapters by Maurer Faculty

Professor Lubin's contribution to volume 2 is titled, "Politics, Power Dynamics, and the Limits of Existing Self-Regulation and Oversight in ICC Preliminary Examinations," pp. 77-150.

Should the normative framework that governs the International Criminal Court’s (‘ICC’) oversight concerning preliminary examinations undergo a reform? The following chapter answers this question in the affirmative, making the claim that both self-regulation by the Office of the Prosecutor (‘OTP’) and quality control by the Pre-Trial Chamber (‘PTC’) currently suffer from significant deficiencies, thus failing to reach the optimum point on the scale between absolute prosecutorial discretion and absolute control. The chapter demonstrates some of …

V.1 No.11

Conservation Law Center Newsletter

No abstract provided.

December 2017 Newsletter

Ergo

No abstract provided.

December 2017 Magazine

Ergo

No abstract provided.

Vol. 53, No. 13 (November 20, 2017)

Indiana Law Annotated

No abstract provided.

V.1 No.10

Conservation Law Center Newsletter

No abstract provided.

Dean's Desk: Past And Present, Women Play Key Roles At Iu Maurer, Austen L. Parrish

Austen Parrish (2014-2022)

Under first lady Laurie Burns McRobbie’s leadership, Indiana University founded Women’s Philanthropy as one way to celebrate alumnae leadership and to make the achievements of our most talented and trailblazing women graduates more visible. As the IU Maurer School of Law’s 175th year draws to a close, consistent with these larger University efforts, it’s an opportune time to celebrate some of the law school’s extraordinary women graduates. Their stories are powerful and inspiring, and I’m pleased to share just a few.

Background Note: Standard Essential Patents, Innovation And Competition: Challenges In India, Arpan Banerjee

IP Theory

In September 2014, a few months after a landslide election victory, the Indian Prime Minister Narendra Modi announced the launch of “Make in India,” an ambitious program designed to turn India into a global manufacturing hub. One of the factors widely thought to be responsible for Modi’s victory was support from India’s “neo-middle class”—a young, newly- urbanized section of the electorate seeking employment and improved living standards but struggling amidst an economic downturn. In a speech inaugurating Make in India, Modi linked the program with the aspirations of this section of society. Modi stated the need to elevate the status …

Vol. 53, No. 12 (November 13, 2017)

Indiana Law Annotated

No abstract provided.

Vol. 53, No. 11 (November 6, 2017)

Indiana Law Annotated

No abstract provided.

Vol. 53, No. 10 (October 30, 2017)

Indiana Law Annotated

No abstract provided.

2017 Distinguished Service Award Program

Distinguished Service Awards

No abstract provided.

Vol. 53, No. 09 (October 23, 2017)

Indiana Law Annotated

No abstract provided.

Vol. 53, No. 08 (October 16, 2017)

Indiana Law Annotated

No abstract provided.

Vol. 53, No. 07 (October 2, 2017)

Indiana Law Annotated

No abstract provided.

New Dimensions In Economic Analysis Of Legal Issues: The Appropriate Regulatory Balance Of Antitrust Law In The Context Of The Technological Innovation, Jungmi Bang

Maurer Theses and Dissertations

The role of Empirical study in legal decision, even in the rule making, was increased by the economic development with the occurrence of economic realism. The incensement of economic implication of the law, without exception, impacted to the court’s ruling in the antitrust case and the antitrust law-making itself. Now it is one of the common way, court use concepts and theories developed by economists and weaves economic concepts into decisions to support their result.

The classical perspective of economic theories regarding antitrust law was start from early theorist Adam Smith in 1776, even it denied the economic implication. Through …

Collateral Visibility: A Socio-Legal Study Of Police Body Camera Adoption, Privacy, And Public Disclosure In Washington State, Bryce Clayton Newell

Indiana Law Journal

Law enforcement use of body-worn cameras has become a subject of significant public and scholarly debate in recent years. This Article presents findings from a study of the legal and social implications of body-worn camera adoption by two police departments in Washington State. In particular, this study focuses on the public disclosure of body-worn camera footage under Washington State’s public records act, state privacy law, and original empirical findings related to officer attitudes about—and perceptions of—the impact of these laws on their work, their own personal privacy, and the privacy of the citizens they serve. The law in Washington State …

The Death Of Rules And Standards, Anthony J. Casey, Anthony Niblett

Indiana Law Journal

Scholars have examined the lawmakers’ choice between rules and standards for decades. This Article, however, explores the possibility of a new form of law that renders that choice unnecessary. Advances in technology (such as big data and artificial intelligence) will give rise to this new form—the microdirective—which will provide the benefits of both rules and standards without the costs of either. Lawmakers will be able to use predictive and communication technologies to enact complex legislative goals that are translated by machines into a vast catalog of simple commands for all possible scenarios. When an individual citizen faces a legal choice, …

"To Hell In A Handbasket": Teachers, Free Speech, And Matters Of Public Concern In The Social Media World, Jessica O. Laurin

Indiana Law Journal

This Note argues that courts should narrow the scope of examined speech and place little weight on the amount of media attention that the speech received. Although courts sometimes reject First Amendment protection on the Pickering balancing test instead of the public concern issue, the public concern requirement is a threshold issue that plays a critical role in successful First Amendment claims. Accordingly, courts need to revisit the public concern doctrine to ensure that its analysis is sound and yields the correct outcome.

Part I provides background concerning retaliation claims, criticism of the public concern requirement, and special issues that …

Annual Report Of The Indiana Universiy Maurer School Of Law Digital Repository 2016/17, Richard Vaughan

Digital Repository Annual Reports

A brief annual report documenting the use and growth of the Indiana University Maurer School of Law, Jerome Hall Law Library, Digital Repository. Includes lists of the most downloaded documents and attached Excel spreadsheets of data.

October 2017 Newsletter

Ergo

No abstract provided.

Substitute And Complement Theories Of Judicial Review, David E. Landau

Indiana Law Journal

Constitutional theory has hypothesized two distinct and contradictory ways in which judicial review may interact with external political and social support. One line of scholarship has argued that judicial review and external support are substitutes. Thus, “political safeguard” theorists of American federalism and the separation of powers argue that these constitutional values are enforced through the political branches, making judicial review unnecessary. However, a separate line of work, mostly composed of social scientists examining rights issues, argues that the relationship between courts and outside support is complementary—judges are unlikely to succeed in their projects unless they have sufficient assistance from …

International Law In National Schools, Ryan M. Scoville

Indiana Law Journal

Why is international law ineffective at times in achieving its aims, such as preventing human rights abuses, forestalling armed conflict, and ensuring global cooperation on matters ranging from the environment to nuclear proliferation? This Article offers original empirical research to suggest that an important and underappreciated part of the answer lies in legal education. Conducting a global survey on the study of international law at thousands of law schools in over 190 countries, the Article reveals significant cross-national disparities in the pervasiveness of international legal training, and draws on other research to highlight similar variations in instructional quality, topical emphases, …

Taking Systemic Risk Seriously In Financial Regulation, Todd Henderson, James C. Spindler

Indiana Law Journal

Bank regulation failed in the run up to the financial crisis of2008, as it has numerous times in the course of U.S. history. This is despite the existence of traditional prudential regulation, such as capital adequacy mandates, reserve requirements, and bank examination, as well as more common legal remedies, such as tort and contract litigation. Unsurprisingly, in the wake of these failures, many reforms have been proposed, and some adopted, to try to reduce bank risk taking. These reforms include limiting bank size, requiring bank managers to be paid differently, restricting investment in high-risk financial products, and, of course, tightening …

Executive Branch Fact Deference As A Separation Of Powers Principle, Emily A. Kile

Indiana Law Journal

This Note concludes that, although Zivotofsky I provides a basis for judicial review of the legality of the Obama Administration’s “hostilities” determination (and, by extension, other questions of statutory interpretation related to foreign affairs), that review could be blunted by judicial deference to the executive branch’s factual determinations relevant to whether the Libyan airstrikes constituted “hostilities” within the War Powers Resolution. By addressing the political question doctrine’s history and the response to Zivotofsky I, this Note will explore whether the political question doctrine—particularly in cases of statutory interpretation—has lost some of its force as a justiciability doctrine. This Note will …

User-Friendly Taxpaying, Kathleen Delaney Thomas

Indiana Law Journal

Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use …

Vol. 53, No. 06 (September 25, 2017)

Indiana Law Annotated

No abstract provided.