Law Commons^™

The Baby And The Bathwater: Reflections On The Tcja’S International Provisions, Reuven S. Avi-Yonah

Articles

In this article, the author considers how the international provisions of the Tax Cuts and Jobs Act could be improved.

Constitutional Review Of Federal Tax Legislation, Reuven S. Avi-Yonah, Yoseph M. Edrey

Law & Economics Working Papers

What does the Constitution mean when it says that “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States” (US Const. Article I, Section 8, Clause 1)? The definition of “tax” for constitutional purposes has become important in light of the Supreme Court’s 2012 decision in NFIB v. Sebelius, in which Chief Justice Roberts for the Court upheld the constitutionality of the individual mandate of the Affordable Care Act under the taxing power. This has led to commentators questioning …

Due Diligence In International Tax Law, Reuven S. Avi-Yonah, Gianluca Mazzoni

Book Chapters

This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of the Foreign Account Tax Compliance Act of 2010 (FATCA), and the subsequent development of the Common Reporting Standards (CRS). The chapter outlines how the due diligence concept is applied to private actors, especially financial institutions, to prevent tax evasion. It ends with some conclusions including that while due diligence in international tax law is currently embodied in a specific set of rules, there remains an absence of an overarching …

Clerking For Roger J. Traynor, Roland E. Brandel, James E. Krier

Book Chapters

Justice Roger J. Traynor was born in Utah in 19001 the son of a miner and drayman. He left after high school to undertake undergraduate and graduate studies at the University of California, Berkeley, eventually earning (simultaneously) a Ph.D. in political science and a law degree from Boalt Hall, the university's law school. He practiced law for just a few months, then returned to the university to teach in its political science department. A year later, in 19301 he joined the law faculty, where he worked until his appointment to the California Supreme Court in 1940. He became chief justice …

Coca Cola: A Decisive Irs Transfer Pricing Victory, At Last, Reuven S. Avi-Yonah, Gianluca Mazzoni

Law & Economics Working Papers

Coca Cola v. Commissioner (Tax Court, Nov. 18, 2020) is the first decisive IRS victory in a major transfer pricing case since 1979. If the outcome is not reversed on appeal, this will mark an important shift in transfer pricing litigation in the US, and perhaps indicate that the IRS could win some of the other major pending cases, like the one against Facebook.

Is Gilti Constitutional?, Reuven S. Avi-Yonah

Articles

In this article, Avi-Yonah argues that the global intangible low-taxed income regime may be an unconstitutional attempt to tax the foreign-source income of foreign entities, and he offers an alternative.

Children's Justice: How To Improve Legal Representation Of Children In The Child Welfare System, Don Duquette, Britany Orlebeke, Andrew Zinn, Robbin Pott, Ada Skyles, Xiaomeng Zhou

Books

From 2009 to 2016 the University of Michigan Law School served as the National Quality Improvement Center on the Representation of Children in the Child Welfare System (QIC-ChildRep). This seven-year, multimillion dollar project, directed by Clinical Professor Don Duquette, conducted a national needs assessment that identified a substantial consensus on the role and duties of the child’s lawyer. The needs assessment led to the QIC-ChildRep Best Practice Model, an update and expansion of the 1996 ABA Standards for Lawyers Representing Children in Child Abuse and Neglect Cases.

Released in 2016 as a300-page softcover book, CHILDREN'S JUSTICE is the final report …

“Champion Man-Hater Of All Time”: Feminism, Insanity, And Property Rights In 1940s America, Magdalene Zier

Michigan Journal of Gender & Law

Legions of law students in property or trusts and estates courses have studied the will dispute, In re Strittmater’s Estate. The cases, casebooks, and treatises that cite Strittmater present the 1947 decision from New Jersey’s highest court as a model of the “insane delusion” doctrine. Readers learn that snubbed relatives successfully invalidated Louisa Strittmater’s will, which left her estate to the Equal Rights Amendment campaign, by convincing the court that her radical views on gender equality amounted to insanity and, thus, testamentary incapacity. By failing to provide any commentary or context on this overt sexism, these sources affirm the …

The Wolf We Feed: Democracy, Caste, And Legitimacy, Benjamin Justice, Tracey L. Meares

Michigan Law Review Online

Procedure is central to American public legal discourse. From the soaring rhetoric of the Declaration of Independence to the Due Process Clause of the Fourteenth Amendment, the American legal tradition rests on the principle that law must be both derived and applied according to fair process. Consider that in the 2020 election the Trump Administration resorted to fervent and false allegations of widespread voter fraud—that the election process was fundamentally unfair—in order to weaponize Republican voters’ ostensible commitments to fairness against what was, objectively, one of the least procedurally unfair elections in history. Yet the four-year period of the Trump …

Clashing Canons And The Contract Clause, T. Leigh Anenson, Jennifer K. Gershberg

University of Michigan Journal of Law Reform

This Article is the first in-depth examination of substantive canons that judges use to interpret public pension legislation under the Contract Clause of the U.S. Constitution and state constitutions. The resolution of constitutional controversies concerning pension reform will have a profound influence on government employment. The assessment begins with a general discussion of these interpretive techniques before turning to their operation in public pension litigation. It concentrates on three clashing canons: the remedial (purpose) canon, the “no contract” canon (otherwise known as the unmistakability doctrine), and the constitutional avoidance canon. For these three canons routinely employed in pension law, there …

Workers' Comp And Contagious Disease: History And Future, Kate E. Britt

Law Librarian Scholarship

Modern workers’ compensation schemes set out to provide financial relief to employees who contract an occupational disease during employment, like miners contracting black lung or contractors exposed to asbestos. Certain professions are understood to stand a particular risk of exposure to contagious diseases. Health-care workers interact with persons carrying contagious disease as a matter of course. What workers’ compensation does not cover are diseases which are so prevalent they are considered an “ordinary disease of life.” These diseases, like the common cold, influenza, or pneumonia, could be contracted by persons regardless of their profession, and workers’ compensation acts generally limit …

Researching Education Law, Keith Lacy

Law Librarian Scholarship

Education law in the United States is heavily informed by principles of federalism. However, the importance of education nationally has increasingly led to the federal government’s involvement—particularly in respect to funding education and enforcing civil rights. The following is a brief description of the structure of education law in the United States, highlighting resources that may be helpful when researching legal issues involving teachers, students, and schools.

Mega-Dams And Indigenous Human Rights, Kate E. Britt

Law Librarian Scholarship

Mega-Dams and Indigenous Human Rights (“Mega-Dams”) is a 2020 monograph by Itzchak Kornfeld. Kornfeld is a law professor with extensive experience working with governments and non-governmental organizations on the legal and geological aspects of water development, water sustainability, and sustainable development of land. Mega-Dams reflects this expertise, as well as the author's express opinions.

A Feminist Economic Perspective On Contract Law: Promissory Estoppel As An Example, Orit Gan

Michigan Journal of Gender & Law

Economic analysis is a highly influential theoretical approach to contract law. At the same time, feminist analysis of contract law offers an important critical approach to the field. However, feminist economics, a prominent alternative approach to mainstream neo-classical economics drawing from both economic theory and feminist theory, has only been applied scarcely and sporadically to contract law. This Article seeks to bridge this gap and to apply the key features of feminist economics to an analysis of the doctrine of promissory estoppel. This Article uses promissory estoppel as an example to demonstrate a feminist economic analysis of contract law.

A Podcast Of One’S Own, Leah M. Litman, Melissa Murray, Katherine Shaw

Michigan Journal of Gender & Law

In this short Essay, we discuss the lack of racial and gender diversity on and around the Supreme Court. As we note, the ranks of the Court’s Justices and its clerks historically have been dominated by white men. But this homogeneity is not limited to the Court’s members or its clerks. As we explain, much of the Court’s broader ecosystem suffers from this same lack of diversity. The advocates who argue before the Court are primarily white men; the experts cited in the Court’s opinions, as well as the experts on whom Court commentators rely in interpreting those opinions, are …

Reasonableness In Hostile Work Environment Cases After #Metoo, Danielle A. Bernstein

Michigan Journal of Gender & Law

The #MeToo movement, a global social response to sexual harassment in the workplace, has turned the traditional approach to sexual harassment on its head. Instead of shielding perpetrators and discrediting survivors, employers, the media, and the public have begun to shift from presuming the credibility of the perpetrator to presuming the credibility of the survivor. But this upending of the status quo has occurred almost entirely in the social sphere—and the legal system, where survivors of workplace sexual harassment can seek remedies for the abuse they have suffered, is proving much slower to adapt.

While our social presumptions are flipping …

Drone Law: Legal Research Basics And Sources, Kincaid C. Brown

Law Librarian Scholarship

Drones, legally called “unmanned aircraft systems” (UAS), are primarily governed by federal law with some aspects overseen by state and local law. The system includes the aircraft itself and its associated elements for communication and operation. This article discusses the basic framework of federal and Michigan law governing UAS.

Because Of Bostock, Noelle N. Wyman

Michigan Law Review Online

On a below-freezing January morning, Jennifer Chavez, an automobile technician, sat in a car that she was repairing to keep warm while waiting for delayed auto parts to arrive. Without intending to, she nodded off. Her employer promptly fired her for sleeping on the job. At least, that is the justification her employer gave. But Chavez had reason to believe that her coming out as transgender motivated the termination. In the months leading up to the January incident, Chavez’s supervisor had told her to “tone things down” when she talked about her gender transition. The repair-shop owner said that the …

The Values Of The Administrative State: A Reply To Seidenfeld, Blake Emerson

Michigan Law Review Online

I appreciate the opportunity to continue the conversation on democracy in the administrative state that I hoped The Public’s Law would inspire. In his review, Mark Seidenfeld critiques some of the book’s legal reform proposals. He argues that I am too optimistic about the general public’s ability to participate in the administrative process, about administrators’ competence to reason about social values, and about courts’ capacity to police such reasoning.

The aspects of my argument Seidenfeld criticizes come at the conclusion of the book’s broader study of the intellectual and institutional history of the administrative state. This history is meant to …

Beyond Qualified Immunity, Fred O. Smith Jr.

Michigan Law Review Online

I never watched the video. The descriptions themselves have always felt like enough. Traumatizing enough. Invasive enough. George Floyd, father of two, laying on the ground, as an unfazed officer kneeled on his neck for at least eight minutes and forty-six seconds. He pleaded for his life and cried out to his deceased mother until he met his inevitable death. His name should be said for the record before saying almost anything else. The recording of the chilling final minutes of his life is, in all probability, one of the impetuses for this multi-journal Reckoning and Reform Symposium.

Globalization, Tax Competition And The Fiscal Crisis Of The Welfare State: A Twentieth Anniversary Retrospective, Reuven S. Avi-Yonah

Book Chapters

I first met David Rosenbloom in 1993. I had just been hired lo leach international tax at Harvard Law School, and was replacing David, who had taught there for many years. I felt a bit apprehensive approaching such a giant in the field, especially since I actually had little experience in international tax and none in lax treaties. But David was extraordinarily generous. Not only did he give me his materials (some of which made it into my casebook, now co-authored with Yariv Brauner and David's student Diane Ring) but he also agreed to come teach treaties as a guest …

Persuasion About/Without International Law: The Case Of Cybersecurity Norms, Steven R. Ratner

Book Chapters

International law on cybersecurity is characterized by at best a thin consensus on the existence of rules, their meaning, and the desirability and content of new rules. This legal landscape results in a unique pattern of argumentation and persuasion by states and non-state actors both in advocating for a regulatory scheme for cyber activity and in reacting to malicious cyber acts. By examining argumentation in the absence of a generally agreed legal framework, this chapter seeks to provide new insights into the motivations for and effects of international legal argumentation in shaping debates and behavior. After describing the legal landscape …

From The Spectacular To The Everyday: International Law, Violence And The Agenda For Women, Peace And Security, Christine M. Chinkin

Book Chapters

This article looks at the conceptions of violence within WPS and thus within these diverse international legal regimes as they relate to women and girls. It first examines the regulation of inter-state violence, both legal recourse to the use of force and constraints upon the means and methods of warfare. It then outlines how state obligations to prevent and punish violence against women were brought into human rights law in the early 1990s, primarily by the UN Committee on the Elimination of Discrimination against Women (CEDAW Committee). The WPS resolutions are then summarised, focusing on provisions for the prevention of …

Alternative Trading Platforms In The United States: Incentives For Innovation In The Us Stock Market, Gabriel V. Rauterberg

Book Chapters

Is something wrong with the structure of our stock market? Recent scholarship faults the equity market for its lack of innovation. In particular, commentators stringently criticize the continuous nature of modern trading for baking in a wasteful arms race for speed among high-frequency traders. Under their current structure, stock exchanges process incoming instructions to trade in the order they arrive and as quickly as possible, which means in millionths of a second or less. The result is a race for technological speed because market participants can earn profits from being the first to trade on new information, even when that …

The Role Of Trust Law Principles In Defining Public Trust Duties For Natural Resources, John C. Dernbach

University of Michigan Journal of Law Reform

Public trusts for natural resources incorporate both limits and duties on governments in their stewardship of those natural resources. They exist in every state in the United States—in constitutional provisions, statutes, and in common law. Yet the law recognizing public trusts for natural resources may contain only the most basic provisions—often just a sentence or two. The purpose and terms of these public trusts certainly answer some questions about the limits and duties of trustees, but they do not answer all questions. When questions arise that the body of law creating or recognizing a public trust for natural resources does …

Smart Cars, Telematics And Repair, Leah Chan Grinvald, Ofer Tur-Sinai

University of Michigan Journal of Law Reform

Recent years have seen a surge in the use of automotive telematics. Telematics is the integration of telecommunications and informatics technologies. Using telematics in cars enables transmission of data communications between the car and other systems or devices. This opens up a wide range of possibilities, including the prospect of conducting remote diagnostics based on real-time access to the vehicle. Yet, as with any new technology, alongside its potential benefits, the use of automotive telematics could also have potential downsides. This Article explores the significant negative impact that the growing reliance on telematics systems could have on competition in the …

Sovereign Immunity And Interstate Government Tort, Louise Weinberg

University of Michigan Journal of Law Reform

This paper argues that the Supreme Court made a serious mistake last term, when, in a case of interstate government tort, it tore up useful options that should be available to each state for the rare cases in which they would be of service. In seeking to insulate a state from liability when its employee intrudes on a sister state’s territory and causes injury there, the Court stripped every state of power, in cases of interstate government tort, to try injuries occurring on its own territory to its own residents—an unprecedented disregard of a state’s acknowledged traditional interests. Indeed, the …

A Fresh Start: The Evolving Use Of Juvenile Records In College Admissions, Eve Rips

University of Michigan Journal of Law Reform

Questions about criminal and juvenile records in the college application process are common and frequently fail to account for the unique characteristics of juvenile justice systems. The ways in which colleges and universities ask about juvenile records often encourage applicants to disclose information in spite of statutory protections. These questions fly in the face of the public policy underlying a range of legal safeguards that are intended to help individuals with records from juvenile systems in moving forward and receiving a second chance.

In recent years, a series of legislative and institutional changes have begun to restrict how colleges and …

Dismantling Policing For Profit: How To Build On Missouri's Post-Ferguson Court Reforms, Samuel Lev Rubinstein

University of Michigan Journal of Law Reform

This Note argues that legal reforms enacted after the 2014 Ferguson, Missouri uprising are insufficient to address the problem of using courts as revenue generators and the related problem of predatory policing. Reforms to date have merely capped how much money towns can raise from their courts; they have not fixed the perverse incentive problem, which allows towns like Ferguson to extract wealth from vulnerable, low-income residents through the court system. This Note argues that towns should be required to remit the money their courts raise to a state education fund, which puts legal separation between the entity collecting the …

Introduction: Situating, Researching, And Writing Comparative Legal History, John G. H. Hudson, William Eves

Other Publications

This volume is a selection of essays taken from the excellent range of papers presented at the British Legal History Conference hosted by the Institute for Legal and Constitutional Research at the University of St Andrews, 10–13 July 2019. The theme of the conference gives this book its title: ‘comparative legal history’. The topic came easily to the organisers because of their association with the St Andrews-based European Research Council Advanced grant project ‘Civil law, common law, customary law: consonance, divergence and transformation in Western Europe from the late eleventh to the thirteenth centuries’. But the chosen topic was also …