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Articles 1 - 12 of 12
Full-Text Articles in Law
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Articles
Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.
Sources Of Information On The Trans-Pacific Partnership, Barbara H. Garavaglia
Sources Of Information On The Trans-Pacific Partnership, Barbara H. Garavaglia
Articles
The Trans-Pacific Partnership Agreement (TPP) is a free trade agreement between 12 countries in the Asia Pacific region: Australia, Brunei Darussalam, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States, and Vietnam. The agreement, signed by the U.S. and other participating countries in Auckland, New Zealand on February 4, 2016, “promotes economic integration to liberalise trade and investment” and “bring economic growth” to the region and participating countries. One reason for the sense of uncertainty, unease, and concern surrounding free trade agreements in general and the TPP in particular is that the negotiations are not public and …
Black Health Matters: Disparities, Community Health, And Interest Convergence, Mary Crossley
Black Health Matters: Disparities, Community Health, And Interest Convergence, Mary Crossley
Articles
Health disparities represent a significant strand in the fabric of racial injustice in the United States, one that has proven exceptionally durable. Many millions of dollars have been invested in addressing racial disparities over the past three decades. Researchers have identified disparities, unpacked their causes, and tracked their trajectories, with only limited progress in narrowing the health gap between whites and racial and ethnic minorities. The implementation of the Affordable Care Act (ACA) and the movement toward value-based payment methods for health care may supply a new avenue for addressing disparities. This Article argues that the ACA’s requirement that tax-exempt …
Leading New Lawyers: Leadership And Legal Education, Michael J. Madison
Leading New Lawyers: Leadership And Legal Education, Michael J. Madison
Articles
Lawyers may become leaders, but leaders also may become lawyers. The path to leadership can begin in law school. This short essay describes a leadership development course developed and implemented at a law school over the last four years.
The Trouble With 'Bureaucracy', Deborah L. Brake
The Trouble With 'Bureaucracy', Deborah L. Brake
Articles
Despite heightened public concern about the prevalence of sexual assault in higher education and the stepped-up efforts of the federal government to address it, new stories from survivors of sexual coercion and rape, followed by institutional betrayal, continue to emerge with alarming frequency. More recently, stories of men found responsible and harshly punished for such conduct in sketchy campus procedures have trickled into the public dialogue, forming a counter-narrative in the increasingly polarized debate over what to do about sexual assault on college campuses. Into this frayed dialogue, Jeannie Suk and Jacob Gersen have contributed a provocative new article criticizing …
Reviving Paycheck Fairness: Why And How The Factor-Other-Than-Sex Defense Matters, Deborah L. Brake
Reviving Paycheck Fairness: Why And How The Factor-Other-Than-Sex Defense Matters, Deborah L. Brake
Articles
Ever since the Supreme Court’s short-lived decision in Ledbetter v. Goodyear Tire Company, the equal pay movement has coalesced around the Paycheck Fairness Act as the legal reform strategy for addressing the gender wage gap. The centerpiece of the Act would tighten the Factor Other Than Sex defense (FOTS) to require the employer’s sex-neutral factor to be bona fide, job-related for the position in question, and consistent with business necessity. Even without the Paycheck Fairness Act, some recent lower court decisions have interpreted the existing Equal Pay Act to set limits on the nondiscriminatory factors that can satisfy the …
Health And Taxes: Hospitals, Community Health And The Irs, Mary Crossley
Health And Taxes: Hospitals, Community Health And The Irs, Mary Crossley
Articles
The Affordable Care Act created new conditions of federal tax exemption for nonprofit hospitals, including a requirement that hospitals conduct a community health needs assessment (CHNA) every three years to identify significant health needs in their communities and then to develop and implement a strategy responding to those needs. As a result, hospitals must now do more than provide charity care to their patients in exchange for the benefits of tax exemption, and the CHNA requirement has the potential both to prompt a radical change in hospitals’ relationship to their communities and to enlist hospitals as meaningful contributors to community …
Keeping It Real: Why Congress Must Act To Restore Pell Grant Funding For Prisoners, Spearit
Keeping It Real: Why Congress Must Act To Restore Pell Grant Funding For Prisoners, Spearit
Articles
In 1994, Congress passed the Violent Crime Control and Law Enforcement Act (VCCLEA), a provision of which revoked Pell Grant funding “to any individual who is incarcerated in any federal or state penal institution.” This essay highlights the counter-productive effects this particular provision has on penological goals. The essay suggests Congress acknowledge the failures of the ban on Pell Grant funding for prisoners, and restore such funding for all qualified prisoners.
Centering Education In The Next Great Copyright Act: A Response To Professor Jaszi, Deidre A. Keller, Anjali Vats
Centering Education In The Next Great Copyright Act: A Response To Professor Jaszi, Deidre A. Keller, Anjali Vats
Articles
This article engages the recent Georgia State litigation regarding uses copyrighted content by teachers and seeks to place it within the larger context of the current state of affairs in education and in copyright policy making. In a recent article, Professor Peter Jaszi argued that educators need to begin to articulate the ways in which their uses are transformative in order to increase their chances of winning copyright infringement suits on the basis of fair use. While Jaszi’s point that educators need to better articulate their rights to use copyrighted content is well-taken, we argue that the appropriate audience educators …
Lessons From The Gender Equality Movement: Using Title Ix To Foster Inclusive Masculinities In Men's Sport, Deborah L. Brake
Lessons From The Gender Equality Movement: Using Title Ix To Foster Inclusive Masculinities In Men's Sport, Deborah L. Brake
Articles
This article was written for a symposium issue in Law & Inequality: A Journal of Theory and Practice on the topic of LGBT inclusion in sports. The symposium, which was held at the University of Minnesota Law School in November of 2015, was precipitated by the controversy that erupted when NFL player Chris Kluwe sued and settled with the Minnesota Vikings for allegedly firing him over his outspoken support for marriage equality. The article situates the Chris Kluwe controversy in the broader context of masculinity in men’s sports. At a time when support for LGBT rights has resulted in striking …
Rick's Taxonomy, Mary Crossley
Rick's Taxonomy, Mary Crossley
Articles
This Essay uses the influential educational work Bloom’s Taxonomy as a jumping-off point for exploring how Rick Matasar’s scholarship relating to leadership in and the goals of legal education provides a guide for identifying, prioritizing and pursuing the core values and objectives of the legal education enterprise in a time of profound change. This Essay briefly describes Bloom’s Taxonomy and its status in the educational literature. Then it highlights two ways that Matasar’s leadership scholarship displays kinship to Bloom’s Taxonomy. His approach to describing a problem, analyzing its nature, and synthesizing and evaluating possible responses to the problem is …
Afterword: Kindling The Programmatic Production Of Critical And Outsider Legal Scholarship, 1996-2016, Sarudzayi M. Matambanadzo, Francisco Valdes, Sheila I, Velez Martinez
Afterword: Kindling The Programmatic Production Of Critical And Outsider Legal Scholarship, 1996-2016, Sarudzayi M. Matambanadzo, Francisco Valdes, Sheila I, Velez Martinez
Articles
This afterword to a conference-based symposium represents not only an inter-generational reflection on LatCrit theory @ XX, but also an aspirational reminder of our foundational propositions and values as we look and venture ahead. Beginning with an introduction to the foundational theoretical principles of LatCrit knowledge production - as embodied principally by LatCrit values and the related functions, guidelines, and postulates - we discuss in detail and depth how these theoretical principles underpin the various projects in the LatCrit "portfolio" and provide a historical sketch of the development of these projects as programmatic knowledge production. In particular, we aim …