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Articles 1 - 30 of 81
Full-Text Articles in Law
Alimony Treatment For A Single Payment, Douglas A. Kahn
Alimony Treatment For A Single Payment, Douglas A. Kahn
Articles
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 Congress adopted the antecedent to section 71. Although an alimony recipient must recognize gross income, section 215 provides the payer with a nonitemized deduction for the payment. Therefore, the alimony tax provisions provide a congressionally approved income-splitting arrangement which can benefit the parties by shifting income from a high-bracket taxpayer to one in a lower tax bracket. The parties can divide the resulting savings between them by altering the amount paid to the former spouse.
Theorizing Transnational Law - Observations On A Birthday, Susanne Baer
Theorizing Transnational Law - Observations On A Birthday, Susanne Baer
Articles
There are many ways to theorize transnational law. As always, there is a mainstream, and there are “sidestreams.” However, it may be more interesting to consider from which direction such theories develop. Here, in appreciation of what the German Law Journal did to transnational legal conversations, I suggest to consider three directions in transnational legal studies: (1) theorizing from above; (2) theorizing from below; and (3) theorizing from inside. As you will see, much of the theories are in the German Law Journal (GLJ).
Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn
Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn
Articles
In the August 3 issue of Tax Notes, Prof. Stephen Cohen wrote an article about Justice Sonia Sotomayor’s opinions in three tax cases. Of those three cases, only the opinion she wrote in William L. Rudkin Testamentary Trust v. Commissioner, 467 F.3d 149 (2d Cir. 2006), Doc 2006- 21522, 2006 TNT 203-4, is worthy of comment. Although the Second Circuit’s decision in that case was affirmed by the Supreme Court under the name Knight v. Commissioner, the construction of the critical statutory language that Justice Sotomayor adopted was rejected and criticized by Chief Justice Roberts, writing for a unanimous court. …
Constitutional Flaw?, Carl E. Schneider
Constitutional Flaw?, Carl E. Schneider
Articles
Do terminally ill patients have a constitutional right "to decide, without FDA interference, whether to assume the risks of using potentially life-saving investigational drugs that the FDA has yet to approve for commercial marketing, but that the FDA has determined, after Phase I clinical human trials, are safe enough for further testing"? In Abigail Alliance for Better Access to Developmental Drugs v. McClellan, the United States District Court for the District of Columbia said "no." In Abigail Alliance for Better Access to Developmental Drugs v. von Eschenbach, a panel (three judges) of the United States Court of Appeals …
Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah
Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah
Articles
On May 7 the Ninth Circuit decided Xilinx v. Commissioner. By a 2-1 majority, the panel reversed the Tax Court and held that costs of employee stock options must be included in the pool of costs subject to a tax-sharing agreement. The Xilinx decision is important for three reasons. First, cost sharing is probably the key element in current transfer pricing law because it is the principal way in which profits from intangibles get shifted from the United States to low-tax jurisdictions. Moreover, informed observers agree that the allocation of income from intangibles is the most important problem in transfer …
Obama's International Tax Plan: A Major Step Forward, Reuven S. Avi-Yonah
Obama's International Tax Plan: A Major Step Forward, Reuven S. Avi-Yonah
Articles
President Barack Obama last week personally introduced a set of proposals to reform U.S. international taxation that are the most significant advance toward preserving the income tax on cross-border transactions since the enactment of the subpart F rules by the Kennedy administration in 1962. (For prior coverage, see Doc 2009-10047 or 2009 TNT 84-1.) In essence, the Obama proposals introduce a 21stcentury version of the vision begun by Thomas Adams in 1918 and continued by Stanley Surrey in 1961: a world in which source and residence taxation are coordinated so as to achieve the underlying goals of the international tax …
When Patients Say No (To Save Money): An Essay On The Tectonics Of Health Law., Mark A. Hall, Carl E. Schneider
When Patients Say No (To Save Money): An Essay On The Tectonics Of Health Law., Mark A. Hall, Carl E. Schneider
Articles
The ultimate aim of health care public policy is good care at good prices. Managed care stalled at achieving this goal by trying to influence providers, so health policy has turned to the only market-based option left: treating patients like consumers. Health insurance and tax policy are now pressuring patients to spend their own money when they select health plans, providers, and treatments. Expecting patients to choose what they need at the price they want, consumerists believe that market competition will constrain costs while optimizing quality. This classic form of consumerism is today's watchword. This Article evaluates this ideal type …
Microfinance Managers Consider Online Funding: Is It Finance, Marketing, Or Something Else?, Deborah Burand
Microfinance Managers Consider Online Funding: Is It Finance, Marketing, Or Something Else?, Deborah Burand
Articles
Online platforms are changing the way we engage with the world. Facebook links, eBay auctions, ePal chats, even Second Life avatars—these are all online platforms that connect people, ideas, products, and markets. These platforms shape who we connect with as well as how we connect. This concept extends to philanthropy: Online philanthropy is changing the nature of how and where people give.1 An outgrowth of online philanthropy is online social investing. Kiva.org is one of the best known online lending and investment platforms. Since its launch in 2005, Kiva has grabbed the attention (and wallets) of over 350,000 online lenders, …
Quick Off The Mark? In Favor Of Empowering The President-Elect, Nina A. Mendelson
Quick Off The Mark? In Favor Of Empowering The President-Elect, Nina A. Mendelson
Articles
The United States’s presidential transition period is too long. Between November 7, 2008, and January 20, 2009, the media quickly identified a “‘leadership vacuum.’” In contrast to those of President-elect Obama, President Bush’s approval ratings were at historic lows. One reporter commented in late November, “The markets, at least, seem to be listening to one [P]resident—and he’s not the one in the Oval Office,” and another noted that “everyone . . . ignores the actions of the lame duck.”
Child Protection -- What Ought To Be, Donald N. Duquette
Child Protection -- What Ought To Be, Donald N. Duquette
Articles
America's child protection system should not only protect our children, it should protect our liberty. Several recent cases, and perhaps others in your jurisdiction, highlight a general tension in America's child protection system between child protection and family integrity.
International Standards For Detaining Terrorism Suspects: Moving Beyond The Armed Conflict-Criminal Divide, Monica Hakimi
International Standards For Detaining Terrorism Suspects: Moving Beyond The Armed Conflict-Criminal Divide, Monica Hakimi
Articles
Although sometimes described as war, the fight against transnational jihadi groups (referred to for shorthand as the "fight against terrorism") largely takes place away from any recognizable battlefield. Terrorism suspects are captured in houses, on street corners, and at border crossings around the globe. Khalid Shaikh Mohammed, the high-level Qaeda operative who planned the September 11 attacks, was captured by the Pakistani government in a residence in Pakistan. Abu Omar, a radical Muslim imam, was apparently abducted by U.S. and Italian agents off the streets of Milan. And Abu Baker Bashir, the spiritual leader of the Qaeda-affiliated group responsible for …
Pangloss Responds, Daniel A. Crane
Pangloss Responds, Daniel A. Crane
Articles
I am afraid that William Shieber and I are speaking past each other. I agree wholeheartedly with his assertion that anyone who believes that political appointees do not exert a considerable influence over the antitrust agencies is naïve. However, Technocracy and Antitrust does not advance the Panglossian view that the antitrust agencies are apolitical, if by that we mean that robotic machines devoid of human perspective or ideological commitment churn out scientifically predetermined antitrust results.
Reinventar La Esclavitud, Garantizar La Libertad: De Saint-Domingue A Santiago A Nueva Orleáns, 1803-1809, Rebecca J. Scott
Reinventar La Esclavitud, Garantizar La Libertad: De Saint-Domingue A Santiago A Nueva Orleáns, 1803-1809, Rebecca J. Scott
Articles
From French and Creole to Spanish, the domain of the Napoleonic Empire to the king of Spain, crossing the strait separating the French colony of Saint-Domingue and the Spanish colony of Cuba entailed a change of language and government. Some 18,000 people made that transition between the spring and summer of 1803 during the Revolutionary War in Saint-Dominque. Six years later, many crossed the Gulf of Mexico from Cuba to New Orleans and the recently acquired Louisiana Territory under the authority of a territorial governor and the United States Congress. What would these crossings lead to for those who had …
Limits Of Interpretivism, Richard A. Primus
Limits Of Interpretivism, Richard A. Primus
Articles
Justice Stephen Markman sits on the Supreme Court of my home state of Michigan. In that capacity, he says, he is involved in a struggle between two kinds of judging. On one side are judges like him. They follow the rules. On the other side are unconstrained judges who decide cases on the basis of what they think the law ought to be. This picture is relatively simple, and Justice Markman apparently approves of its simplicity. But matters may in fact be a good deal more complex.
From Bush V. Gore To Namudno: A Response To Professor Amar, Ellen D. Katz
From Bush V. Gore To Namudno: A Response To Professor Amar, Ellen D. Katz
Articles
In his Dunwody Lecture, Professor Akhil Amar invites us to revisit the Bush v. Gore controversy and consider what went wrong. This short essay responds to Professor Amar by taking up his invitation and looking at the decision through a seemingly improbable lens, the U.S. Supreme Court’s decision last June in Northwest Austin Municipal Utility District No. One (NAMUDNO) v. Holder. Among its many surprises, NAMUDNO helps illuminate the Court’s fundamental error nine years ago. Professor Amar forcefully argues that the mistrust with which the Justices in the Bush v. Gore majority viewed the Florida Supreme Court was both unjustified …
Barack Obama, Margarita Lopez Torres, And The Path To Nomination, Ellen D. Katz
Barack Obama, Margarita Lopez Torres, And The Path To Nomination, Ellen D. Katz
Articles
Operating within these regimes, Obama was able to mount a credible--and ultimately successful--challenge to the leadership's choice for the nomination while Lopez Torres could not. This article offers an explanation why. It argues that Obama succeeded where Lopez Torres failed because the nomination process Obama traversed was more penetrable and more contestable than the one Lopez Torres faced.
Risks, Rents And Regressivity Revisited, Reuven S. Avi-Yonah
Risks, Rents And Regressivity Revisited, Reuven S. Avi-Yonah
Articles
This article seeks to survey the debate in the United States about whether the tax base should be income or consumption, and then focus on some recent arguments that have been made in favour of a consumption tax. In the author's opinion, none of these arguments are convincing, and he would favour adopting a consumption tax in addition to, and not in lieu of, the existing income tax.
The Patient Life: Can Consumers Direct Health Care?, Carl E. Schneider, Mark A. Hall
The Patient Life: Can Consumers Direct Health Care?, Carl E. Schneider, Mark A. Hall
Articles
The ultimate aim of health care policy is good care at good prices. Managed care failed to achieve this goal through influencing providers, so health policy has turned to the only market-based option left: treating patients like consumers. Health insurance and tax policy now pressure patients to spend their own money when they select health plans, providers, and treatments. Expecting patients to choose what they need at the price they want, consumerists believe that market competition will constrain costs while optimizing quality. This classic form of consumerism is today's health policy watchword. This article evaluates consumerism and the regulatory mechanism …
Thou Good And Faithful Servant, Carl E. Schneider
Thou Good And Faithful Servant, Carl E. Schneider
Articles
Lawmakers are stewards of social resources. A current debate-over screening newborns for genetic disorders-illuminates dilemmas of that stewardship that have particularly plagued bioethics. Recently in the Report, Mary Ann Baily and Thomas Murray told the story of little Ben Haygood. He died from MCADD, a genetic disorder that can make long fasting fatal. Screening at birth would have let doctors alert Ben's parents. "After Ben died," Baily and Murray wrote, "his father became a passionate advocate for expanding Mississippi's newborn screening program to add MCADD and other disorders." Soon, the Ben Haygood Comprehensive Newborn Screening Act increased the number …
'Race Salience' In Juror Decision-Making: Misconceptions, Clarifications, And Unanswered Questions, Samuel R. Sommers, Phoebe C. Ellsworth
'Race Salience' In Juror Decision-Making: Misconceptions, Clarifications, And Unanswered Questions, Samuel R. Sommers, Phoebe C. Ellsworth
Articles
In two frequently cited articles, Sommers and Ellsworth (2000, 2001) concluded that the influence of a defendant’s race on White mock jurors is more pronounced in interracial trials in which race remains a silent background issue than in trials involving racially charged incidents. Referring to this variable more generally as "race salience," we predicted that any aspect of a trial that leads White mock jurors to be concerned about racial bias should render the race of a defendant less influential. Though subsequent researchers have further explored this idea of "race salience," they have manipulated it in the same way as …
Starting Out: Changing Patterns Of First Jobs For Michigan Law School Graduates, Terry K. Adams, David L. Chambers
Starting Out: Changing Patterns Of First Jobs For Michigan Law School Graduates, Terry K. Adams, David L. Chambers
Articles
In the early 1950s, the typical graduate of Michigan Law began his career working as an associate in a law firm with four other lawyers and earned about $5,000 in his first year. Surprising to us today, in his new job he would have earned slightly less than other classmates whose first jobs were in government. Fifty years later, in the early 2000s, the typical graduate still started out as an associate in a law firm, but the firm she worked for had more than 400 lawyers. She earned about $114,000 in her first year, about three times as much …
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Articles
The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax incentive to earn income in low-tax countries, rewards aggressive tax planning, and is not compatible with any common metrics of efficiency. The U.S. system is also notoriously complex; observers are nearly unanimous in lamenting the heavy compliance burdens and the impracticality of coherent enforcement. Further, despite a corporate tax rate one standard deviation above that of other OECD countries, the U.S. corporate tax system raises relatively little revenue, due in part to the shifting of …
Ensuring Defense Counsel Competence At International Criminal Tribunals, Sonja B. Starr
Ensuring Defense Counsel Competence At International Criminal Tribunals, Sonja B. Starr
Articles
This article addresses the problem of incompetent representation by defense counsel in international criminal tribunals. According to the author, the ineffectiveness of a particular attorney may be attributable to a number offactors, including a lack of experience with international criminal law, unfamiliarity with the procedures of international criminal tribunals, and the simple failure to be fluent in the languages used by the court. Starr explains that the problem of incompetence persists because of obstacles to the recruitment, retention, and appointment of proficient defense lawyers, as well as the lack of administrative or judicial oversight concerning competence. The author points out …
Peking University School Of Transnational Law: A New Venture In International Legal Relations, Howard Bromberg
Peking University School Of Transnational Law: A New Venture In International Legal Relations, Howard Bromberg
Articles
The School of Transnational Law (STL) is largely the work of two men of vision, Hai Wen, Vice-President of Peking University, and Jeffrey Lehman, former Dean of the University of Michigan Law School and President of Cornell University. Both were instrumental members of the Joint Center for China-U.S. Law and Policy Studies Institute (the Joint Center), founded in 2005, whose mission is to “nurture harmony between the Chinese and American legal systems through the dissemination of knowledge.” Hai and Lehman aspired to create a law school that would integrate China’s bold entry into global business and international diplomacy with a …
Metals Or Management? Explaining Africa's Recent Economic Growth Spurt, Laura Nyantung Beny, Lisa D. Cook
Metals Or Management? Explaining Africa's Recent Economic Growth Spurt, Laura Nyantung Beny, Lisa D. Cook
Articles
Explanations for Africa's poor long-run growth performance have varied over time. The theories examined include geography (Jeffrey D. Sachs and Andrew Warner 1997); institutions (William Easterly and Ross Levine 1997; Daron Acemoglu, Simon Johnson, and James Robinson 2001, 2002; Nathan Nunn 2007, 2008); health (David Bloom and Sachs 1998; Gregory N. Price 2003); and economic dependency (William Darity 1982). More recently, economists have attempted to explain what The Economist has called Africa's new "period of unparalleled economic success" (The Economist 2008a, 33). Average annual real GDP growth was 1.8 percent between 1980 and 1989 and increased to 4.4 percent between …
Protecting A Parent's Right To Counsel In Child Welfare Cases, Vivek Sankaran
Protecting A Parent's Right To Counsel In Child Welfare Cases, Vivek Sankaran
Articles
A national consensus is emerging that zealous leagal representation for parents is crucial to ensure that the child welfare system produces just outcomes for children. Parents' lawyers protect important constitutional rights, prevent the unnecessary entry of children into foster care and guide parents through a complex system.
How Globalization Affects Tax Design, James R. Hines Jr., Lawrence H. Summers
How Globalization Affects Tax Design, James R. Hines Jr., Lawrence H. Summers
Articles
The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated responsiveness of the tax base to tax rates, increases the economic distortions created by taxation. Countries with small open economies have relatively mobile tax bases; as a result, they rely much less heavily on corporate and personal income taxes than do other countries. The evidence indicates that a ten percent smaller population in 1999 is associated with a one percent smaller ratio …
When Child Protective Services Comes Knocking, Vivek Sankaran
When Child Protective Services Comes Knocking, Vivek Sankaran
Articles
A child protective services (CPS) worker knocks on the door of your client, a 36-year-old mother involved in a contentious child custody case. The worker reveals only that she received an anonymous phone call alleging that your client physically abused her son and now she must investigate those allegations under state law. The worker demands to enter the house, interview the children, and inspect the premises. She threatens that a lack of cooperation may result in the filing of a court petition and the possible removal of the child. Your panicked client calls with a plethora of questions: Can CPS …
The Screening Effect Of The Private Securities Litigation Reform Act, Adam C. Pritchard, Stephen J. Choi, Karen K. Nelson
The Screening Effect Of The Private Securities Litigation Reform Act, Adam C. Pritchard, Stephen J. Choi, Karen K. Nelson
Articles
Prior research shows that the Private Securities Litigation Reform Act (PSLRA) increased the significance of merit-related factors in determining the incidence and outcomes of securities fraud class actions (Johnson et al. 2007). We examine two possible explanations for this finding: the PSLRA may have reduced the incidence of nonmeritorious litigation, or it may have changed the definition of merit, effectively precluding claims that would have survived and produced a settlement pre-PSLRA. We find no evidence that pre-PSLRA claims that settled for nuisance value would be less likely to be filed under the PSLRA regime. There is evidence, however, that pre-PSLRA …
Parens Patriae Run Amuck: The Child Welfare System's Disregard For The Constitutional Rights Of Non-Offending Parents, Vivek Sankaran
Parens Patriae Run Amuck: The Child Welfare System's Disregard For The Constitutional Rights Of Non-Offending Parents, Vivek Sankaran
Articles
Over the past hundred years, a consensus has emerged recognizing a parent's ability to raise his or her child as a fundamental, sacrosanct right protected by the Constitution. Federal courts have repeatedly rejected the parens patriae summary mode of decision making that predominated juvenile courts at the turn of the twentieth century and have instead held that juvenile courts must afford basic due process to parents prior to depriving them of custodial rights to their children. This recognition has led to the strengthening of procedural protections for parents accused of child abuse or neglect in civil child protection proceedings. Yet, …