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Full-Text Articles in Law
Should I Stay Or Should I Go? The Gender Gap For Securities And Exchange Commission Attorneys, Stephen J. Choi Ii, Mitu Gulati, Adam C. Pritchard
Should I Stay Or Should I Go? The Gender Gap For Securities And Exchange Commission Attorneys, Stephen J. Choi Ii, Mitu Gulati, Adam C. Pritchard
Articles
Most research on the gender gap in the legal profession focuses on the private sector. We look at the gender gap in a setting where one might expect the gaps to be smaller: the Division of Enforcement of the Securities and Exchange Commission (SEC), which has a reputation for providing employees with good childcare and work flexibility. We find a substantial gender gap in assignments but only a modest one in pay. Men are also more likely to move laterally and more likely to move to lucrative private-sector jobs. What causes these gaps? The primary explanation for the gender gap …
Reckless Juveniles, Kimberly Thomas
Reckless Juveniles, Kimberly Thomas
Articles
Modern doctrine and scholarship largely take it for granted that offenders should be criminally punished for reckless acts.1 Yet, developments in our understanding of human behavior can shed light on how we define and attribute criminal liability, or at least force us to grapple with the categories that have existed for so long. This Article examines recklessness and related doctrines in light of the shifts in understanding of adolescent behavior and its biological roots, to see what insights we might attain, or what challenges these understandings pose to this foundational mens rea doctrine. Over the past decade, the U.S. Supreme …
Implicit Bias's Failure, Samuel Bagenstos
Implicit Bias's Failure, Samuel Bagenstos
Articles
The 2016 presidential election was a coming-out party of sorts for the concept of implicit bias-and not necessarily in a good way. In answering a question about race relations and the police during the vice-presidential debate, Mike Pence introduced the topic. Offering his explanation for why the Fraternal Order of Police had endorsed the Trump-Pence ticket, Pence said:
企業の社会的責任と戦略的租税行動 [Corporate Social Responsibility And Strategic Tax Behavior], Reuven S. Avi-Yonah, Keisaku Koga Translator
企業の社会的責任と戦略的租税行動 [Corporate Social Responsibility And Strategic Tax Behavior], Reuven S. Avi-Yonah, Keisaku Koga Translator
Articles
This paper addresses two questions. First, from the perspective of the corporation, should the corporation cooperate and pay the corporate tax, or should it engage in "strategic" tax behavior designed to minimize or eliminate its corporate tax burden? Second, from the perspective of the state, should the state use the corporate tax just to raise revenue, or should it also try to use it as a regulatory tool to steer corporate behavior in directions that it deems beneficial to society? The paper argues that whatever our view of the nature of the corporation and of the legitimacy of corporate social …
Third-Party Tax Administration: The Case Of Low- And Moderate-Income Households, Michael S. Barr, Jane K. Dokko
Third-Party Tax Administration: The Case Of Low- And Moderate-Income Households, Michael S. Barr, Jane K. Dokko
Articles
Using a unique household-level data set, this article investigates the taxfiling experiences and refund behavior of low- and moderate-income (LMI) households. We document households' tax-filing behavior, attitudes about the withholding system, use of tax refunds to consume and save, and the mechanisms by which households would prefer to receive their income. We also document the prevalence of the use of tax-preparation services and the receipt of tax refunds and refund-anticipation loans. Finally, we argue that there may be a role for tax administration to enable LMI households to make welfare-improving financial decisions.
Enough: The Failure Of The Living Will, Angela Fagerlin, Carl E. Schneider
Enough: The Failure Of The Living Will, Angela Fagerlin, Carl E. Schneider
Articles
Enough. The living will has failed, and it is time to say so. We should have known it would fail: A notable but neglected psychological literature always provided arresting reasons to expect the policy of living wills to misfire. Given their alluring potential, perhaps they were worth trying. But a crescendoing empirical literature and persistent clinical disappointments reveal that the rewards of the campaign to promote living wills do not justify its costs. Nor can any degree of tinkering ever make the living will an effective instrument of social policy. As the evidence of failure has mounted, living wills have …
Race In The Courtroom: Perceptions Of Guilt And Dispositional Attributions, Samuel R. Sommers, Phoebe C. Ellsworth
Race In The Courtroom: Perceptions Of Guilt And Dispositional Attributions, Samuel R. Sommers, Phoebe C. Ellsworth
Articles
The present studies compare the judgments of White and Black mock jurors in interracial trials. In Study 1, the defendant’s race did not influence White college students’ decisions but Black students demonstrated ingroup/outgroup bias in their guilt ratings and attributions for the defendant’s behavior. The aversive nature of modern racism suggests that Whites are motivated to appear nonprejudiced when racial issues are salient; therefore, the race salience of a trial summary was manipulated and given to noncollege students in Study 2. Once again, the defendant’s race did not influence Whites when racial issues were salient. But in the non-race-salient version …
Sentimental Stereotypes: Emotional Expectations For High-And Low-Status Group Members, Larissa Z. Tiedens, Phoebe C. Ellsworth, Batja Mesquita
Sentimental Stereotypes: Emotional Expectations For High-And Low-Status Group Members, Larissa Z. Tiedens, Phoebe C. Ellsworth, Batja Mesquita
Articles
Three vignette studies examined stereotypes of the emotions associated with high- and low-status group members. In Study 1a, participants believed that in negative situations, high-status people feel more angry than sad or guilty and that low-status people feel more sad and guilty than angry. Study 1b showed that in response to positive outcomes, high-status people are expected to feel more pride and low-status people are expected to feel more appreciation. Study 2 showed that people also infer status from emotions: Angry and proud people are thought of as high status, whereas sad, guilty, and appreciative people are considered low status. …