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Articles 1 - 30 of 108
Full-Text Articles in Law
Vol. 62, No. 4, December 7, 2011, University Of Michigan Law School
Vol. 62, No. 4, December 7, 2011, University Of Michigan Law School
Res Gestae
•Final Exams: Tips and Strategies •Mailbag •LLMs •When You Were Cooler •Sudoku •Zack Letter Law •A Ding Letter •Crossword
Craig Callen: Tributes From The Evidence Community, Richard D. Friedman
Craig Callen: Tributes From The Evidence Community, Richard D. Friedman
Articles
At the wonderful memorial service for Craig Callen held at MSU shortly after his death in April, I had the honor, by reason of proximity, to appear in effect as the representative of nationwide, and even worldwide, community of scholars that has felt his death very deeply. I am grateful for the opportunity to perform this same function in print.
Antibiotic Resistance, Jessica Litman
Antibiotic Resistance, Jessica Litman
Law & Economics Working Papers
In this essay, written for the 30th Anniversary of Cardozo’s Arts and Entertainment Law Journal, I revisit the ruinous litigation strategy copyright owners pursued after Napster to secure control of the market for personal uses of copyrighted works, which I wrote about ten years ago in War Stories, 20 Cardozo Arts & Ent. L.J. 337 (2002). The litigation campaign had effects that copyright owners now have reason to regret. Medical experts tell us that powerful antibiotics are highly effective in killing off both good and bad bacteria, but at a significant risk. Bugs that survive the treatment grow bigger, stronger, …
Rethinking Merger Efficiencies, Daniel A. Crane
Rethinking Merger Efficiencies, Daniel A. Crane
Articles
The two leading merger systems-those of the United States and the European Union-treat the potential benefits and risks of mergers asymmetrically. Both systems require considerably greater proof of efficiencies than they do of potential harms if the efficiencies are to offset concerns over the accumulation or exercise of market power The implicit asymmetry principle has important systemic effects for merger control. It not only stands in the way of some socially desirable mergers but also may indirectly facilitate the clearance of some socially undesirable mergers. Neither system explicitly justifies this asymmetry, and none of the plausible justifications are normatively supportable. …
Search Neutrality As An Antitrust Principle, Daniel A. Crane
Search Neutrality As An Antitrust Principle, Daniel A. Crane
Law & Economics Working Papers
Google's perceived dominance in Internet search, and the perception that Google exploits this dominance to favor its own websites and service, has led to call for a mandatory legal requirement of "search neutrality." This essay argues that a general principle of search neutrality ignores the realities of Internet search and would stymie search innovation.
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
Law & Economics Working Papers
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest EU multinationals for the period 2001-2010, based on financial disclosures. The paper finds that despite the higher US statutory rate the effective tax rates are comparable and that EU multinationals tend to have a higher effective tax rate. The likely explanation is that EU corporate taxes have a broader base. The paper concludes that current US tax law does not subject US based multinationals to a competitive disadvantage against their EU based competitors.
Vol. 62, No. 3, October 13, 2011, University Of Michigan Law School
Vol. 62, No. 3, October 13, 2011, University Of Michigan Law School
Res Gestae
• What are LLMs doing here anyway? • Gnaw Journal • When You Were Cooler • Zack Letter Law • Ginsberg • Book Review • Sudoku • Phid House Party Pies • Kicking It Old School • Crossword
Clinic Newsletter, University Of Michigan Law School
Clinic Newsletter, University Of Michigan Law School
Newsletters
Fall 2011 issue of the University of Michigan Law School Clinics' newsletter
Vol. 62, No. 2, September 28, 2011, University Of Michigan Law School
Vol. 62, No. 2, September 28, 2011, University Of Michigan Law School
Res Gestae
•Gabbing with Dean Z: 1Ls & Beyond •Res Gestae Mailbag •Dean Caminker’s Speech Celebrating the Opening of Aikens Commons •OCI SOCSS: The Job Search Survey •SOCSS: Pretty Graphs •Fall-ing All Over Yourself: Oktober Beers •Winter 2011 Grade Curves! •Law Library Pick-Up Lines •A2SO: The New Kids on the Bach? •Crossword
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", Reuven S. Avi-Yonah
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", Reuven S. Avi-Yonah
Articles
In the new version of his Stop Tax Haven Abuse Act, Sen. Carl Levin, D-Mich., once again proposed to modify the definition of residence for domestic corporations (IRC section 7701). Section 103 of the act seeks to: stop companies run from the United States claiming foreign status by treating foreign corporations that are publicly traded or have gross assets of $50 million or more and whose management and control occur primarily in the United States as U.S. domestic corporations for income tax purposes. [Emphasis in original.] This is not a new suggestion. In response to the inversions of the early …
The Unaffordable Health Act – A Response To Professors Bagley And Horwitz, Douglas A. Kahn, Jeffrey H. Kahn
The Unaffordable Health Act – A Response To Professors Bagley And Horwitz, Douglas A. Kahn, Jeffrey H. Kahn
Law & Economics Working Papers
The Patient Protection and Affordable Care Act of 2010 has stirred considerable controversy. In the public debate over the program, many of its proponents defended it by focusing on what is sometimes called the “free-rider” problem. In a prior article, we contended that the free-rider problem has been greatly exaggerated and was not likely to have been a significant factor in the congressional decision to adopt the Act. We maintained that the free-rider issue is a red herring that was advanced to trigger an emotional attraction for the Act and distract attention from the actual issues that favor and disfavor …
The Curriculum, University Of Michigan Law School
The Curriculum, University Of Michigan Law School
Miscellaneous Law School History & Publications
2011-2012 Curriculum booklet.
Vol. 62, No. A, August 2011, University Of Michigan Law School
Vol. 62, No. A, August 2011, University Of Michigan Law School
Res Gestae
•Dean Z's Nunc Pro Tunc •MLaw Map & FAQ •Orientation Activities •Law School Beauty •The Beer Gal •Hottest Dean in the U.S. •Greener Gothic Fortress •Question on the Quad •The Best of Ann Arbor
Why It’S Called The Affordable Care Act, Nicholas Bagley
Why It’S Called The Affordable Care Act, Nicholas Bagley
Law & Economics Working Papers
The Patient Protection and Affordable Care Act of 2010 (“ACA”) raises numerous policy and legal issues, but none have attracted as much attention from lawyers as Section 1501. This provision, titled “Maintenance of Mini-mum Essential Coverage,” but better known as the “individual mandate,” requires most Americans to obtain health insurance for themselves and their dependents by 2014. 1 We are dismayed that the narrow issue of the mandate and the narrower issue of free riding have garnered so much attention when our nation’s health-care system suffers from countless problems. By im-proving quality, controlling costs, and extending coverage to the uninsured, …
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Articles
On March 21, 2011, AT&T announced that it will buy T-Mobile from Deutsche Telekom for $39 billion. This transaction will be tax free to Deutsche Telekom (DT) not because it qualifies as a reorganization, but because DT is a foreign corporation and capital gains of nonresidents are generally not subject to U.S. taxation because they are deemed to be foreign source. Also, DT is protected from taxation by article 13(5) of the Germany-U.S. tax treaty, which provides that capital gains are generally taxable only by the country of residence.
Exclusion From Income Of Compensation For Services And Pooling Of Labor Occurring In A Noncommercial Setting, Douglas A. Kahn
Exclusion From Income Of Compensation For Services And Pooling Of Labor Occurring In A Noncommercial Setting, Douglas A. Kahn
Law & Economics Working Papers
Compensation for services, regardless of the form, constitutes income to the recipient. Consequently, the exchange of services by two individuals is treated as income to each. However, there are numerous examples of an exchange of services that the IRS has never sought to tax. The most common example is an exchange of services by a married couple who divide the household chores between them. The focus of this article is to propose a principled reason for not taxing those exchanges and to explore the limits of that exclusion. The author contends that the income tax operates exclusively on commercial transactions, …
Real Time Audit – It Is The Time To Act?, Reuven S. Avi-Yonah, Oz Halabi
Real Time Audit – It Is The Time To Act?, Reuven S. Avi-Yonah, Oz Halabi
Law & Economics Working Papers
The U.S. is facing one of its hardest economic crises. Its economy has not recovered from the 2008 downturn, and the light at the end of the tunnel is far, far away. The government and the Internal Revenue Service (“IRS”) are seeking revenue sources in order to reduce its budget deficit. However, raising the income tax rates is politically difficult and may lead to further loss of jobs. In this political situation, it is important to try to find ways to raise more revenue without raising tax rates. One possibility of doing so is “real time audit”: Auditing transactions when …
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Law & Economics Working Papers
In 1992, Chairman Rostenkowski introduced legislation that imposed US capital gains tax on foreign sellers of large blocks of shares (10 percent or more) in US corporations. The legislation was not a treaty override, although it added an anti-treaty shopping provision similar to those adopted for the branch profit tax in 1986. It also had anti-abuse provisions that addressed holding company structures. Today, the US faces a large budget deficit and seeks to impose higher burdens on its own multinationals. While that is also justified, there is no reason to let foreigners off the hook, especially since there is much …
Rookie Mistakes To Avoid, Edward R. Becker
Rookie Mistakes To Avoid, Edward R. Becker
Other Publications
I'm Ted Becker from the University of Michigan. My part of today's presentation is to fall on the sword. I say that because my topic is rookie mistakes to avoid. Many of us up here on the panel aren't rookies but I certainly am. I just completed my first semester of teaching transactional drafting so I'm new to the game, and then when it comes to mistakes, oh yes, there's a bunch of them that we can talk about. Because the semester just ended, these missteps are as fresh in my mind as they could possibly be, and I hope …
Toward Transatlantic Convergence In Financial Regulation, Hwa-Jin Kim
Toward Transatlantic Convergence In Financial Regulation, Hwa-Jin Kim
Law & Economics Working Papers
This Article reviews the historical background of the Glass-Steagall Act of 1933 along with the developments in the markets that led to the Gramm-Leach-Bliley Act of 1999. It analyzes the discussions on the Volcker Rule in the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 from a comparative perspective. It shows how the reform in the United States may impact financial institutions and markets in other jurisdictions. Germany and Switzerland, where universal banking is the hallmark of the financial services industry, are the primary jurisdictions of interest. After taking a historical and political look at the regulation of …
Ability To Pay, John A. E. Pottow
Ability To Pay, John A. E. Pottow
Law & Economics Working Papers
The landmark Dodd-Frank Act of 2010 transforms the landscape of consumer credit in the United States. Many of the changes have been high-profile and accordingly attracted considerable media and scholarly attention, most notably the establishment of the Consumer Financial Protection Bureau (CFPB). But when the dust settled, one profoundly transformative innovation that did not garner the same outrage as CFPA did get into the law: imposing upon lenders a duty to assure borrowers’ ability to repay. Ensuring a borrower’s ability to repay is not an entirely unprecedented legal concept, to be sure, but its wholesale embrace by Dodd-Frank represents a …
Preferences For Banking And Payment Services Among Low- And Moderate-Income Households, Michael S. Barr, Jane Dokko, Eleanor Feit
Preferences For Banking And Payment Services Among Low- And Moderate-Income Households, Michael S. Barr, Jane Dokko, Eleanor Feit
Law & Economics Working Papers
This paper characterizes the features of an account-based payment card – including bank debit cards, prepaid debit cards, and payroll cards – that elicit a high take-rate among low- and moderate-income (LMI) households, particularly those without bank accounts. We apply marketing research techniques, specifically choice modeling, to identify the design of a specific financial services product for LMI households, who often face difficulties maintaining standard bank accounts but need banking services. After monthly cost, we find that, on average, non-monetary features of a payment card, such as the availability of federal protection and the type of card, are factors LMI …
Vol. 61, No. 8, April 13, 2011, University Of Michigan Law School
Vol. 61, No. 8, April 13, 2011, University Of Michigan Law School
Res Gestae
•SFF Auction 2011 •Interviewing H. Hutchins •Fantasy LawOpen Emails •SFF Auction Photos •Law Library Loves You •Sudoku •Prom Photos •APALSA Origins •RG's Job Survey •SCOTUS Sex Q&A •Green Construction •Beauty and the Bite •Law & Lit
Vol. 61, No. 7, March 24, 2011, University Of Michigan Law School
Vol. 61, No. 7, March 24, 2011, University Of Michigan Law School
Res Gestae
•Foxes, Gin, Puss-Cats, and Pornography •Alternative Spring Break •Law School Prom Q&A •Herzog's Last Laugh •Beer Gal •Sudoku •Spring Break Pics •Dean Z's Facebook •Kicking it Old School •Butch Carpenter •Crossword
Free Rider – A Justification For Mandatory Medical Insurance Under Health Care Reform?, Douglas A. Kahn, Jeffrey H. Kahn
Free Rider – A Justification For Mandatory Medical Insurance Under Health Care Reform?, Douglas A. Kahn, Jeffrey H. Kahn
Law & Economics Working Papers
Section 1501 of the Patient Protection and Affordable Care Act added section 5000A to the Internal Revenue Code to require most individuals in the United States to purchase a minimum level of medical insurance. This requirement, which is enforced by a penalty imposed on those who fail to comply, is sometimes referred to as the “individual mandate.” A frequently stated defense of the individual mandate is that there are a vast number of persons who do not purchase medical insurance and then obtain free medical care when the need arises, and the individual mandate will require those persons (often referred …
Rethinking Merger Efficiencies, Daniel A. Crane
Rethinking Merger Efficiencies, Daniel A. Crane
Law & Economics Working Papers
The two leading merger systems—those of the United States and the European Union—treat the potential benefits and risks of mergers asymmetrically. Both systems require considerably greater proof of efficiencies than they do of potential harms if the efficiencies are to offset concerns over the accumulation or exercise of market power. The implicit asymmetry principle has important systemic effects for merger control. Not only does it stand in the way of some socially desirable mergers, but it may indirectly facilitate the clearance of some socially undesirable mergers. Neither system explicitly justifies this asymmetry and none of the plausible justifications is normatively …
The Role Of Authority, Scott A. Hershovitz
The Role Of Authority, Scott A. Hershovitz
Articles
The most influential account of authority – Joseph Raz's service conception – is an account of the role of authority, in that it is an account of its point or function. However, authority does not have a characteristic role to play, and even if it did, the ability to play a role is not, by itself, sufficient to establish authority. The aim of this essay is to shift our focus from roles that authority plays to roles that people play – which we can also call roles of authority – such as chef, teacher, and parent. To justify authority, we …
Vol. 61, No. 6, February 24, 2011, University Of Michigan Law School
Vol. 61, No. 6, February 24, 2011, University Of Michigan Law School
Res Gestae
•Advice for Mr. Wolverine 2011 •Poetry Contest Winners •Law & Lit •The Beer Gal •Mr. Wolverine Pictures •Grade Curves •MJIL Symposium •Question on the Quad •Crossword
Vol. 61, No. 5, February 3, 2011, University Of Michigan Law School
Vol. 61, No. 5, February 3, 2011, University Of Michigan Law School
Res Gestae
•Law-School-Style Movie Review •The Beer Gal •Frank Murphy 1L Oral •When You Were Cooler •Law & Lit •Kicking it Old School •Beauty and the Bite •Sudoku •Crossword
An Old-Fashioned View Of The Nature Of Law, James Boyd White
An Old-Fashioned View Of The Nature Of Law, James Boyd White
Articles
The law is a not an abstract system or scheme of rules, as we often speak of it, but an inherently unstable structure of thought and expression. It is built upon a distinct set of dynamic and dialogic tensions, which include: tensions between ordinary language and legal language; between legal language and the specialized discourses of other fields; between language itself and the mute world that lies beneath it; between opposing lawyers; between conflicting but justifiable ways of giving meaning to the rules and principles of law; between substantive and procedural lines of thought; between law and justice; between the …