Law Commons^™

Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim

Michigan Journal of International Law

The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.

In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …

Let Them Eat Rights: Re-Framing The Food Insecurity Problem Using A Rights-Based Approach, Benedict Sheehy, Ying Chen

Michigan Journal of International Law

Food insecurity is a global issue. Large parts of the global population are unable to feed themselves adequately with hundreds of millions of people suffering from hunger and malnutrition. This problem is recognized widely by governments, industry and civil society and is usually understood using one of three approaches or frames: a basic production problem solved by technology and increased industrialization of agricultural, and an economic problem solved by economic growth and a commercial problem resolved by expanding markets. Much of the discussion and policy advice is based on the premise that hunger is primarily a wealth issue and, that …

International Law As A Vehicle For Peace: Feminist Engagements., Hilary Charlesworth, Christine M. Chinkin, Shelley Wright

Book Chapters

This is an edited transcript of three conversations on Zoom which took place on 3 February, 24 March and 23 April 2021. Hilary spoke from Melbourne and the NSW South Coast in Australia, Christine was based in Southampton in the UK and Shelley was in Lund, British Columbia in Canada – all of us in various phases of COVID lockdown.

The first conversation focused on how our journey started, including the ‘Feminist approaches’ article and the impact it had, or has not had, on international law. The second conversation focused more on our subsequent work, and the different approaches we …

Jones V. Hendrix: Brief For Habeas Scholars As Amici Curiae In Support Of Petitioner, Eve Brensike Primus

Appellate Briefs

Amici curiae are legal scholars at universities across the country with expertise in habeas corpus and criminal law. They have collectively spent decades researching, studying, teaching, and writing about the writ of habeas corpus. Amici share an interest in seeing habeas law applied in a way that ensures the just and timely adjudication of claims.

An individual is mistakenly convicted of a crime in federal court and wrongly condemned to serve a lengthy prison sentence for acts that are not actually criminal under the law. He files a timely motion challenging his sentence under 28 U.S.C. § 2255, but because …

Subjective Beliefs About Contract Enforceability, Jj Prescott, Evan Starr

Law & Economics Working Papers

This article assesses the content, role, and adaptability of subjective beliefs about contract enforceability in the context of postemployment covenants not to compete (“noncompetes”). We show that employees tend to believe that their noncompetes are enforceable, even when they are not. We provide evidence for both supply- and demand-side stories that explain employees’ persistently inaccurate beliefs. Moreover, we show that believing that unenforceable noncompetes are enforceable likely causes employees to forgo better job options and to perceive that their employer is more likely to take legal action against them if they choose to compete. Finally, we use an information experiment …

Protecting The Sovereign's Money Monopoly, Gary B. Gordon, Jeffery Zhang

Law & Economics Working Papers

Sovereign states have had a monopoly over the production of circulating currencies for well over a century. Governments, not private entities, issue circulating currencies. Indeed, in 1986, Milton Friedman and Anna Schwartz declared that “[t]he question of government monopoly of hand-to-hand currency is likely to remain a largely dead issue.” The advent of stablecoins—privately issued digital money that are pegged to fiat currencies like the U.S. dollar or the Euro—raises the question of the money monopoly from the grave.

Why did sovereign money monopolies come into existence in the 19th and 20th centuries? Should circulating private money coexist once again …

Reed V. Goertz: Brief Of Federal Courts Scholars As Amici Curiae In Support Of Petitioner, Leah Litman, Eve Brensike Primus

Appellate Briefs

This brief is filed on behalf of legal scholars who study federal jurisdiction, federal procedure, and constitutional law, and who have taught and written on the interplay between proceedings in state and federal courts.<\p>

The Court should hold that § 1983 claims challenging the constitutionality of state post-conviction DNA testing statutes do not accrue until the end of state-court litigation denying DNA testing. That is the only rule that comports with principles of federalism and comity, which favor sequencing federal litigation after related state proceedings. Unnecessary co-pendency of state and federal litigation invites unnecessary intrusions into state processes. If a …

Measuring The Benefits Of Power Plant Effluent Regulation, David A. Keiser, Bethany A. Daviss Noll, Catherine L. Kling, Rachel Rothschild

Other Publications

This report reviews the Economic Analysis (EA) that supported the 2020 Revisions of the Effluent Limitation Guidelines (ELGs) and Standards for the Steam Electric Power Generating Point Source Category (“2020 Rule” or “Rule”). We review the economic framework, literature, and analyses performed to support these revisions. Our report builds on Davis Noll and Rothschild (2021). In that report, Davis Noll and Rothschild detailed numerous impacts of the 2020 Rule that EPA neglected to examine in the EA, such as the health impacts from bromide, lead, and mercury emissions, harms to threatened and endangered species, and forgone climate benefits related to …

Criminal Enforcement Of Section 2 Of The Sherman Act: An Empirical Assessment, Daniel A. Crane

Law & Economics Working Papers

The Biden Justice Department has announced that it may begin to bring criminal monopolization cases under Section 2 of the Sherman Act, a practice that the Department has not employed in almost half a century. The Department's leadership has justified this idea by asserting that it used to be common practice for the Antitrust Division to bring such cases. This Article presents the findings of an empirical study of all of the Justice Department's antitrust case filings. It finds that the Justice Depart brought 175 criminal monopolization cases between 1903 and 1977, but that only 20 of these involved unilateral …

Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg

Articles

Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Delaware governors and chief justices lined up to defend the state’s “nonpartisan” …

Is Corporate Law Nonpartisan?, Ofer Eldar, Gabriel V. Rauterberg

Law & Economics Working Papers

Only rarely does the United States Supreme Court hear a case with fundamental implications for corporate law. In Carney v. Adams, however, the Supreme Court had the opportunity to address whether the State of Delaware’s requirement of partisan balance for its judiciary violates the First Amendment. Although the Court disposed of the case on other grounds, Justice Sotomayor acknowledged that the issue “will likely be raised again.” The stakes are high because most large businesses are incorporated in Delaware and thus are governed by its corporate law. Former Governors and Chief Justices of Delaware lined up to defend the state’s …

Surrogacy And Parenthood: A European Saga Of Genetic Essentialism And Gender Discrimination, Mélanie Levy

Michigan Journal of Gender & Law

This paper tells a story of shifting normativities, from tradition to modernity and back, regarding the recognition of legal parenthood in non-traditional families created through crossborder surrogacy. The cross-border nature of the surrogacy is often forced as most domestic legal frameworks in Europe still restrict the creation of non-traditional families through assisted reproductive technologies. Once back home, these families struggle to have birth certificates recognized and establish legal parenthood. The disjuncture between social reality and domestic law creates a situation of legal limbo. In its recent case law, the European Court of Human Rights has pushed for domestic authorities to …

Defining Sexual Orientation: A Proposal For A New Definition, Andrew Park

Michigan Journal of Gender & Law

Laws prohibiting discrimination based on sexual orientation are becoming more common in all parts of the world. Few of these laws provide useful definitions of the term sexual orientation. As a result, the meaning and impact of these laws remains unclear. This Article reviews past and current definitions of sexual orientation according to how well they incorporate current empirical knowledge of sexual orientation, and how their use in human rights laws impacts the dignity, right to equality, and human development of sexual minorities. The Article gives particular attention to the definition of sexual orientation found in the Yogyakarta Principles which …

Officer-Created Jeopardy And Reasonableness Reform: Rebuttable Presumption Of Unreasonableness Within 42 U.S.C. § 1983 Police Use Of Force Claims, Bryan Borodkin

University of Michigan Journal of Law Reform

This Note analyzes the current state of civil law surrounding police use of excessive force, highlighting the evolution of the “objective reasonableness” test employed in civil police use of force lawsuits brought under 42 U.S.C. § 1983. This Note also discusses the role that social movements and surveillance technologies have played in furthering police accountability and shifting public opinion surrounding police use of force. After detailing this social and technological context, this Note addresses the numerous problems presented by the “objective reasonableness” test employed within civil police use of force cases, analyzing this problematic test from the perspective of both …

Cruel Dilemmas In Contemporary Fertility Care: Problematizing America's Failure To Assure Access To Fertility Preservation For Trans Youth, Anna Reed

Michigan Journal of Gender & Law

Transgender youth are increasingly able to access gender-affirming healthcare. Because gender-affirming care such as hormone therapy is clinically shown to reduce gender dysphoria and ease physical and social transition, every major U.S. medical association recognizes that gender-affirming healthcare is medically necessary for the treatment of dysphoria. However, an important dimension of gender-affirming care remains under-insured and overpriced: fertility preservation (FP). Several studies indicate that hormone therapies and certain gender-affirming surgeries can have negative, long-term impacts on future fertility. Although these impacts can be mitigated through approved FP methods such as sperm cryopreservation and oocyte cryopreservation, such methods are rarely affordable …

Pregnant Transgender People: What To Expect From The Court Of Justice Of The European Union's Jurisprudence On Pregnancy Discrimination, Hannah Van Dijcke

Michigan Journal of Gender & Law

Pregnant transgender people’s experiences vary: they may identify as male or non-binary and may seek gender-affirming medical care to different degrees. This variety in gender identities and bodies puts additional pressure on CJEU’s pregnancy discrimination case law—a case law that is, as this Article argues, already flawed. Building on a critique of the CJEU’s decision in Dekker, this Article discusses three alternative approaches to addressing pregnancy discrimination in EU law. The first two approaches are different ways of construing pregnancy discrimination as sex discrimination. First, the Article discusses a gender-stereotyping approach to direct sex discrimination, and, second, an indirect sex …

“Bang!”: Shotspotter Gunshot Detection Technology, Predictive Policing, And Measuring Terry’S Reach, Harvey Gee

University of Michigan Journal of Law Reform

ShotSpotter technology is a rapid identification and response system used in ninety American cities that is designed to detect gunshots and dispatch police. ShotSpotter is one of many powerful surveillance tools used by local police departments to purportedly help fight crime, but they often do so at the expense of infringing upon privacy rights and civil liberties. This Article expands the conversation about ShotSpotter technology considerably by examining the adjacent Fourth Amendment issues emanating from its use. For example, law enforcement increasingly relies on ShotSpotter to create reasonable suspicion where it does not exist. In practice, the use of ShotSpotter …

Fighting Global Surveillance: Lessons From The American Muslim Community, Danna Z. Elmasry

University of Michigan Journal of Law Reform

The United States government has been spying on its citizens through a massive surveillance infrastructure that is unrestricted to a particular target or suspicion of wrongdoing. The statutory and regulatory authorities responsible for this infrastructure are sprawling and often secret. Built-in limitations and oversight mechanisms are riddled with loopholes or inaccessible due to exceedingly high thresholds. Litigation challenges to surveillance overreach often fail at standing. Under the current doctrine, plaintiffs must show that their own communications have been surveilled by a specific surveillance program. This Note contributes to surveillance reform by proposing a private right of action that sets the …

Suspect Development Systems: Databasing Marginality And Enforcing Discipline, Rashida Richardson, Amba Kak

University of Michigan Journal of Law Reform

Algorithmic accountability law—focused on the regulation of data-driven systems like artificial intelligence (AI) or automated decision-making (ADM) tools—is the subject of lively policy debates, heated advocacy, and mainstream media attention. Concerns have moved beyond data protection and individual due process to encompass a broader range of group-level harms such as discrimination and modes of democratic participation. While a welcome and long overdue shift, the current discourse ignores systems like databases, which are viewed as technically “rudimentary” and often siloed from regulatory scrutiny and public attention. Additionally, burgeoning regulatory proposals like algorithmic impact assessments are not structured to surface important –yet …

Most Favored Racial Hierarchy: The Ever-Evolving Ways Of The Supreme Court’S Superordination Of Whiteness, David Simson

Michigan Law Review

This Article engages in a critical comparative analysis of the recent history and likely future trajectory of the Supreme Court’s constitutional jurisprudence in matters of race and religion to uncover new aspects of the racial project that Reggie Oh has recently called the “racial superordination” of whiteness—the reinforcing of the superior status of whites in American society by, among other things, prioritizing their interests in structuring constitutional doctrine. This analysis shows that the Court is increasingly widening the gap between conceptions of, and levels of protection provided for, equality in the contexts of race and religion in ways that prioritize …

The Case For Banning (And Mandating) Ransomware Insurance, Kyle D. Logue, Adam B. Shniderman

Articles

Ransomware attacks are becoming increasingly pervasive and disruptive, resulting in ransom demands becoming more exorbitant. Payments for ransom costs are increasingly being covered by insurance, which may offer coverage for a variety of cyber-related losses. Some commentators have expressed concern over this market phenomenon. Specifically, the concern is that the presence of insurance is making the ransomware problem worse based on the following theory: because there is ransomware insurance that covers ransom payments, and because paying the ransom is often far cheaper than paying the restoration and business interruption costs covered under the policy, there is an increased tendency to …

Remarks, Andrea Dennis

University of Michigan Journal of Law Reform

Over the course of one week, the Michigan Journal of Law Reform presented its annual Symposium, this year titled Reimagining Police Surveillance: Protecting Activism and Ending Technologies of Oppression. During this week, the Journal explored complicated questions surrounding the expansion of police surveillance technologies, including how police and federal agencies utilize their extensive resources to identify and surveil public protest, the ways in which technology employed by police is often flawed and disparately impacts people of color, and potential reforms of police surveillance technology. Before delving into these complicated questions, I presented remarks on the history of police surveillance …

Deprogramming Bias: Expanding The Exclusionary Rule To Pretextual Traffic Stop Using Data From Autonomous Vehicle And Drive-Assistance Technology, Joe Hillman

University of Michigan Journal of Law Reform

As autonomous vehicles become more commonplace and roads become safer, this new technology provides an opportunity for courts to reconsider the constitutional rationale of modern search and seizure law. The Supreme Court should allow drivers to use evidence of police officer conduct relative to their vehicle’s technological capabilities to argue that a traffic stop was pretextual, meaning they were stopped for reasons other than their supposed violation. Additionally, the Court should expand the exclusionary rule to forbid the use of evidence extracted after a pretextual stop. The Court should retain some exceptions to the expanded exclusionary rule, such as when …

Civil Rights In Times Of Uncertainty (The Anthropocene), Jeffrey Omari

Michigan Law Review

Although there have been significant civil rights gains made in recent decades, the United States is now experiencing a resurgence of many of the societal ills that have plagued the country for decades. From an insurrection that was seemingly inspired by white supremacist ideology to ongoing examples of police brutality against Black people, anti-Asian violence, anti-LGBTQ violence, and recurring islamophobia, the country sits at an apparent crossroads. There is an urgent need to advance a civil rights agenda that addresses the impact of these societal ills on the affected communities. At the same time, however, we are confronting these ills …

An Argument Against Unbounded Arrest Power: The Expressive Fourth Amendment And Protesting While Black, Karen J. Pita Loor

Michigan Law Review

Protesting is supposed to be revered in our democracy, considered “as American as apple pie” in our nation’s mythology. But the actual experiences of the 2020 racial justice protesters showed that this supposed reverence for political dissent and protest is more akin to American folklore than reality on the streets. The images from those streets depicted police officers clad in riot gear and armed with shields, batons, and “less than” lethal weapons aggressively arresting protesters, often en masse. In the first week of the George Floyd protests, police arrested roughly 10,000 people, and approximately 78 percent of those arrests were …

Enduring Exclusion, Daiquiri J. Steele

Michigan Law Review

Economic justice has long been a part of the civil rights agenda, and minimum labor standards statutes play a crucial role in eradicating the exploitation and subordination of historically marginalized workers. While statutes establishing labor standards are characterized as “universal,” their effect has been anything but universal. Racial and ethnic minorities, women, and those at the intersection experience disproportionate violations of labor standards laws concerning minimum wage, overtime, and occupational safety and health. Through legislative maneuvering dating back to the New Deal era, Congress carved out many female workers and workers of color from core protections of minimum labor standards …

Racial Trauma In Civil Rights Representation, Angela Onwuachi-Willig, Anthony V. Alfieri

Michigan Law Review

Narratives of trauma told by clients and communities of color have inspired an increasing number of civil rights and antiracist lawyers and academics to call for more trauma-informed training for law students and lawyers. These advocates have argued not only for greater trauma-sensitive practices and trauma-centered interventions on behalf of adversely impacted individuals and groups but also for greater awareness of the risks of secondary or vicarious trauma for lawyers who represent traumatized clients and communities. In this Article, we join this chorus of attorneys and academics. Harnessing the recent civil rights case of P.P. v. Compton Unified School District …

Lawyering The Indian Child Welfare Act, Matthew L.M. Fletcher, Wenona T. Singel

Michigan Law Review

This Article describes how the statutory structure of child welfare laws enables lawyers and courts to exploit deep-seated stereotypes about American Indian people rooted in systemic racism to undermine the enforcement of the rights of Indian families and tribes. Even when Indian custodians and tribes are able to protect their rights in court, their adversaries use those same advantages on appeal to attack the constitutional validity of the law. The primary goal of this Article is to help expose those structural issues and the ethically troublesome practices of adoption attorneys as the most important Indian Child Welfare Act (ICWA) case …

A New Framework For Taxing Cryptocurrencies, Reuven S. Avi-Yonah, Mohanad Salaimi

Articles

This article describes a proposal to tax cryptocurrencies based on their unique features.It argues that while various ways of earning or receiving crypto tokens (for example, mining in proof-of-work (PoW) protocols like bitcoin and staking in proof-of-stake (PoS) protocols like ether) generate taxable income, the tax results should take into account positive and negative externalities. It also claims that because of its volatility, crypto should not be taxed until tokens are exchanged for real-world items like fiat currency or goods and services. Finally, this article argues that when crypto tokens are exchanged for fiat currencies or goods and services, they …

Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven S. Avi-Yonah, Young Ran (Christine) Kim

Law & Economics Working Papers

The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.

In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …