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Powerhouses: A Comparative Analysis Of Blockchain-Enabled Smart Microgrids, Michael Mattioli, Scott J. Shackelford Jul 2021

Powerhouses: A Comparative Analysis Of Blockchain-Enabled Smart Microgrids, Michael Mattioli, Scott J. Shackelford

Articles by Maurer Faculty

For over a century, electricity in the United States has been generated and sold mainly by centralized powerplants. Although this model of power collection and distribution has many advantages, resiliency is a growing problem. Brittle infrastructure and growing complexity have made the nation’s power grid less reliable over the past twenty years. Some technologists believe the solution is to go small. In the past five years, small communities in the United States and overseas have built “micro-grids”—networks of roof-top solar panels that store electricity in communal banks of batteries, combined with software that allows homeowners and businesses to ...


To “Defund” The Police, Jessica M. Eaglin Jun 2021

To “Defund” The Police, Jessica M. Eaglin

Articles by Maurer Faculty

Much public debate circles around grassroots activists’ demand to “defund the police,” raised in public consciousness in the summer of 2020. Yet confusion about the demand is pervasive. This Essay adopts a literal interpretation of “defund” to clarify and distinguish four alternative, substantive policy positions that legal reforms related to police funding can validate. It argues that the policy debates between these positions exist on top of the ideological critique launched by grassroots activists, who use the term “defund the police” as a discursive tactic to make visible deeper transformations in government practices that normalize the structural marginalization of black ...


Rétrospectives Et Perspectives Sur La Place Du Droit Comparé Dans La Jurisprudence Du Conseil Constitutionnel, Elisabeth Zoller Jun 2021

Rétrospectives Et Perspectives Sur La Place Du Droit Comparé Dans La Jurisprudence Du Conseil Constitutionnel, Elisabeth Zoller

Articles by Maurer Faculty

No abstract provided.


Pathological Racism, Chronic Racism & Targeted Universalism, Luis Fuentes-Rohwer, Guy-Uriel Charles Jun 2021

Pathological Racism, Chronic Racism & Targeted Universalism, Luis Fuentes-Rohwer, Guy-Uriel Charles

Articles by Maurer Faculty

Race and law scholars almost uniformly prefer antisubordination to anticlassification as the best way to understand and adjudicate racism. In this short Essay, we explore whether the antisubordination framework is sufficiently capacious to meet our present demands for racial justice. We argue that the antisubordination approach relies on a particular conception of racism, which we call pathological racism, that limits its capacity for addressing the fundamental restructuring that racial justice requires. We suggest, in a manner that might be viewed as counterintuitive, that targeted universalist remedies might be more effective to address long term racial inequality but might also be ...


Feminist Scripts For Punishment, India Thusi May 2021

Feminist Scripts For Punishment, India Thusi

Articles by Maurer Faculty

Review of:

THE FEMINIST WAR ON CRIME: THE UNEXPECTED ROLE OF WOMEN’S LIBERATION IN MASS INCARCERATION. By Aya Gruber. Oakland, C.A.: University of California Press. 2020. Pp. xii, 288. $29.95.


Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran Apr 2021

Maryland’S Digital Tax And The Itfa’S Catch-22, David Gamage, Darien Shanske, Christopher Moran

Articles by Maurer Faculty

In this installment of Academic Perspectives on SALT, the authors examine whether statelevel taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax Freedom Act and discuss how the act’s prohibition against “discriminatory” taxes on electronic commerce should be construed narrowly.


Goldilocks Deference, Daniel H. Cole, Elizabeth Baldwin, Katie Meehan Feb 2021

Goldilocks Deference, Daniel H. Cole, Elizabeth Baldwin, Katie Meehan

Articles by Maurer Faculty

Over the years, courts reviewing rules and decisions of federal administrative agencies have given those agencies greater or narrower latitude in interpreting enabling legislation, ranging from the “hard look” doctrine to various levels of deference under case names such as Chevron, Auer, and Skidmore. This article examines a distinct type of judicial deference that might arise only in a special subset of cases where an agency is sued by two different interested parties arguing diametrically opposed positions. For example, the EPA may be sued on a major, substantive rule by the regulated industry arguing that the rule is too restrictive ...


Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske Feb 2021

Is New York’S Mark-To-Market Act Unconstitutionally Retroactive?, Reuven S. Avi-Yonah, David Gamage, Kirk J. Stark, Darien Shanske

Articles by Maurer Faculty

It is well known in tax literature that rudimentary tax planning strategies enable wealthy individuals to avoid state and federal income tax on much of their true economic income. Indeed, the existing income tax has been described as being effectively optional for those who derive their income chiefly from the ownership of assets rather than the provision of services. The reason is — except for a few relatively narrowly tailored deemed-realization rules — both state and federal income taxes rely on the realization principle. Under realization accounting, taxpayers generally do not owe tax on economic gains until they sell their appreciated assets ...


Understanding & Tracking Presidential Transitions, Ashley A. Ahlbrand Feb 2021

Understanding & Tracking Presidential Transitions, Ashley A. Ahlbrand

Articles by Maurer Faculty

No abstract provided.


How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage Jan 2021

How States Should Now Consider Expanding Sales Taxes To Services, Part 2, Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske, David Gamage

Articles by Maurer Faculty

As we explained in our prior essay, state governments are experiencing severe revenue needs because of COVID-19, and expanding state sales tax bases to include services is a promising option for state governments to manage their budget shortfalls. In this, the second essay in this series — a contribution to Project SAFE: State Action in Fiscal Emergencies — we explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services. In particular, we argue that there are some incremental steps that seem to be technically and politically feasible as responses to ...


Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards Jan 2021

Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards

Articles by Maurer Faculty

The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.

A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity ...


Valuation As A Challenge For Tax Administration, Leandra Lederman Jan 2021

Valuation As A Challenge For Tax Administration, Leandra Lederman

Articles by Maurer Faculty

Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have a financial incentive to claim erroneous, self-serving valuations. This Essay analyzes tax valuation through this tax compliance lens. In so doing, it highlights the importance that third parties to the taxpayer-government relationship act at arm’s length from the taxpayer. It also explains why penalties are insufficient to deter erroneous self-reported valuations. The Essay also draws on the tax ...


How To Measure And Value Wealth For A Federal Wealth Tax Reform, David Gamage, Ari Glogower, Kitty Richards Jan 2021

How To Measure And Value Wealth For A Federal Wealth Tax Reform, David Gamage, Ari Glogower, Kitty Richards

Articles by Maurer Faculty

Over the last several decades, wealth inequality has exploded, warping economic outcomes and limiting opportunity—for individuals and for the US at large.

Sky-high income inequality and runaway income gains for the nation’s highest earners compound that wealth inequality and are insufficiently taxed under the current tax regime.

Further, wealth in the US has always been heavily skewed by race.

Since the country’s founding, US laws and customs have prevented Black and brown people from receiving fair wages and accruing assets, thereby creating and perpetuating today’s massive racial wealth gap.

While our existing tax systems are ill-equipped ...


When Critical Race Theory Enters The Law & Technology Frame, Jessica M. Eaglin Jan 2021

When Critical Race Theory Enters The Law & Technology Frame, Jessica M. Eaglin

Articles by Maurer Faculty

Jessica Eaglin intertwines the social construction of race, law and technology. This piece highlights how the approach to use technology as precise tools for criminal administration or objective solutions to societal issues often fails to consider how laws and technologies are created in our racialized society. If we do not consider how race and technology are co-productive, we will fail to reach substantive justice and instead reinforce existing racial hierarchies legitimated by laws.


Equalizing Parental Leave, Deborah A. Widiss Jan 2021

Equalizing Parental Leave, Deborah A. Widiss

Articles by Maurer Faculty

The United States is the only developed country that fails to guarantee paid time off work to new parents. As a result, many new parents, particularly low-wage workers, are forced to go back to work within days or weeks of a birth or adoption. In recent years, a growing number of states have passed laws to address this gap in American labor policy, and in December 2019, Congress enacted legislation providing paid parental leave for most federal workers. This Article offers the first detailed analysis of these new laws, and it exposes how their structure—probably unintentionally—disadvantages sole-parent families ...


Lawyers For The Undocumented: Addressing A Split Circuit Dilemma For Asylum-Seekers, Jayanth K. Krishnan Jan 2021

Lawyers For The Undocumented: Addressing A Split Circuit Dilemma For Asylum-Seekers, Jayanth K. Krishnan

Articles by Maurer Faculty

The immigration crisis at the border, since 2016, has seen children separated from parents, the detention of noncitizens increase, and record-breaking numbers of applicants denied entry into the United States. For individuals fleeing their home countries because of persecution, the hardship has been particularly severe. To start, the chances of gaining asylum have dwindled significantly. For those who are successful, a subsequent and crucial question is whether the lawyers who represent them can recoup their legal fees from the government.

Since 1980, a federal statute known as the Equal Access to Justice Act (EAJA) has allowed for a “prevailing party ...


The Hidden Gender Of Gender-Neutral Paid Parental Leave: Examining Recently-Enacted Law In The United States And Australia, Deborah A. Widiss Jan 2021

The Hidden Gender Of Gender-Neutral Paid Parental Leave: Examining Recently-Enacted Law In The United States And Australia, Deborah A. Widiss

Articles by Maurer Faculty

The United States and Australia are unusual in their approach to providing paid time off to new parents. Virtually every other country in the world provides maternity leaves that are far longer than paternity leaves, even if they also provide supplemental parental leave available to either parent. Recently-enacted laws in the United States and Australia, by contrast, eschew sex-specific classifications entirely. But, while both adopt gender-neutral approaches, they are structured quite differently. American laws provide each parent equal and non-transferable benefits; Australian law provides an extended period of benefits to a “primary” caregiver, and a much shorter period of benefits ...


Developments In The Laws Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Steve Middlebrook, Tom Kierner Jan 2021

Developments In The Laws Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Steve Middlebrook, Tom Kierner

Articles by Maurer Faculty

This survey year offered developments too numerous to cover, as often is the case. We debated which developments to include and decided to showcase different types of products and services, different providers, and different regulators. Part II views issues related to stimulus payments arising from the COVID-19 pandemic. Part III reports on litigation over whether retailers must offer gift cards printed in Braille. Part IV looks at recent actions of the Federal Trade Commission ("FTC") related to payment processors and others. Part V describes amendments to the "remittance" regulation promulgated by the Consumer Financial Protection Bureau ("CFPB"). Part VI focuses ...


Collaborative Governance Under The Endangered Species Act: An Empirical Analysis Of Protective Regulations, Robert L. Fischman, Vicky J. Meretsky, Matthew P. Castelli Jan 2021

Collaborative Governance Under The Endangered Species Act: An Empirical Analysis Of Protective Regulations, Robert L. Fischman, Vicky J. Meretsky, Matthew P. Castelli

Articles by Maurer Faculty

Recent conservation and administrative law scholarship emphasizes the need for potential legal adversaries to work together. Stakeholders and regulators can pool their political capital, money, property, expertise, and legal leverage to achieve more than could be accomplished through mere mechanical implementation of statutory commands. Most commentators associate collaboration with programs promoting fuzzy objectives to engage the public and advisory groups.

The Endangered Species Act (ESA) is a polarizing statute that imposes seemingly uncompromising mandates. But this Article demonstrates that the ESA actually provides rich opportunities for collaborative governance. In exploring this underappreciated success story, we document how conservation collaboration adapts ...


Tangibility As Technology, João Marinotti Jan 2021

Tangibility As Technology, João Marinotti

Articles by Maurer Faculty

Property law has traditionally relied on tangible boundaries to delineate legal thinghood and to inform the bounds of in rem rights and duties. Unfortunately, property doctrines have fossilized around tangibility, causing fragmentation in the legal treatment of digital assets. In the United States, for example, cryptocurrencies and non-fungible tokens (NFTs) may simultaneously be classified as commodities, securities, currencies, assets, or not property at all, depending on the jurisdiction, domain, or specific asset in question. This fragmented system of overlapping legal treatments increases the information cost of using digital assets, decreases efficiency, and ultimately hinders future innovation.

In this Article, I ...


Population-Based Sentencing, Jessica M. Eaglin Jan 2021

Population-Based Sentencing, Jessica M. Eaglin

Articles by Maurer Faculty

The institutionalization of actuarial risk assessments at sentencing reflects the extension of the academic and policy-driven push to move judges away from sentencing individual defendants and toward basing sentencing on population level representations of crimes and offenses. How have courts responded to this trend? Drawing on the federal sentencing guidelines jurisprudence and the emerging procedural jurisprudence around actuarial risk assessments at sentencing, this Article identifies two techniques. First, the courts have expanded individual procedural rights into sentencing where they once did not apply. Second, the courts have created procedural rules that preserve the space for judges to pass moral judgment ...


Student Services Town Hall: Inspiration From A Distance, Kimberly Mattioli, Geraldine Kalim, Edna Lewis Jan 2021

Student Services Town Hall: Inspiration From A Distance, Kimberly Mattioli, Geraldine Kalim, Edna Lewis

Articles by Maurer Faculty

Drawing on inspiration and the creativity of others has long been a hallmark of the Student Services Librarian. Never before, however, have we needed each other quite as much as we have during this wild ride of an academic year. Motivated both by a desire to bring us all together and out of our own need to find inspiration, the three of us hatched a plan to host a Student Services Town Hall.

We purposely scheduled the event far enough into the semester that some of us could report on successful (and not-so-successful) attempts to continue Student Services work during ...


No Voice, No Exit, But Loyalty? Puerto Rico And Constitutional Obligation, Guy-Uriel E. Charles, Luis Fuentes-Rohwer Jan 2021

No Voice, No Exit, But Loyalty? Puerto Rico And Constitutional Obligation, Guy-Uriel E. Charles, Luis Fuentes-Rohwer

Articles by Maurer Faculty

This Essay contextualizes Puerto Rico not as an anomalous colonial vestige but as fundamentally a part of the United States' ongoing commitment to racial economic domination. We are thrilled to highlight this work, which indicts our constitutional complacence with the second-class status of Puerto Rican citizens and demands a national commitment to self-determination for Puerto Rico.


Bursting The Auto Loan Bubble In The Wake Of Covid-19, Pamela Foohey Jan 2021

Bursting The Auto Loan Bubble In The Wake Of Covid-19, Pamela Foohey

Articles by Maurer Faculty

Before the COVID-19 pandemic, auto loans outstanding in the United States had soared to record highs. The boom in lending spanned new and used cars and traditional and subprime loans. With loan delinquencies also hitting new highs almost every quarter, predictions that the auto lending market could burst soon abounded. When the economy came to a grinding halt and unemployment skyrocketed in the wake of the pandemic, auto lenders knew they were facing a crisis. Throughout 2020, auto lenders granted more payment forbearances to consumers, while slashing interest rates on new loans. Auto manufacturers similarly made promises to buyers, such ...


Judicial Power—Immigration-Style, Jayanth K. Krishnan Jan 2021

Judicial Power—Immigration-Style, Jayanth K. Krishnan

Articles by Maurer Faculty

Throughout this current global pandemic, but of course, even before, former President Trump advocated enacting restrictive immigration measures. Under his tenure, the Department of Homeland Security (DHS) assumed enhanced judicial authority and issued decisions that often adversely affected noncitizens. However, in June 2020, the U.S. Supreme Court struck down one of the DHS's most well-known initiatives, which sought to end the 'DACA' program. The Court held that the agency could not do so arbitrarily and had to comply with the requirements set forth in the Administrative Procedure Act.

Yet, there have been other areas where the DHS, particularly ...


Contracts On The Seabed, Christiana Ochoa Jan 2021

Contracts On The Seabed, Christiana Ochoa

Articles by Maurer Faculty

Four million square kilometers of seabed within the sovereignty of Pacific Island nations are currently under contract for mineral exploration or exploitation. Over a million additional square kilometers of the non-sovereign seafloor are licensed for such use. Historically, these licenses have served to establish “squatters’ rights” in anticipation of a distant future when the industry would develop the machinery to exploit oceanic mineral wealth. That moment has arrived, with the first seafloor mining machines rolling off production lines in 2015-2016. Indeed, but for failed financing, the first seabed mine would now be operating in the territorial ocean waters of Papua ...


Fintech's Role In Exacerbating Or Reducing The Wealth Gap, Pamela Foohey, Nathalie Martin Jan 2021

Fintech's Role In Exacerbating Or Reducing The Wealth Gap, Pamela Foohey, Nathalie Martin

Articles by Maurer Faculty

Research shows that Black, Latinx, and other minorities pay more for credit and banking services, and that wealth accumulation differs starkly between their households and white households. The link between debt in-equality and the wealth gap, however, remains less thoroughly explored, particularly in light of new credit products and debt-like banking services, such as early wage access and other fintech innovations. These innovations both hold the promise of reducing racial and ethnic disparities in lending and bring concerns that they may be exploited in ways that perpetuate inequality. They also come at a time when policy makers are considering how ...


La Privatización, La Desregulación Y El Interés Público: Un Análisis Comparado, Alfred C. Aman Jan 2021

La Privatización, La Desregulación Y El Interés Público: Un Análisis Comparado, Alfred C. Aman

Articles by Maurer Faculty

This Spanish-language paper analyzes the structural elements of Administrative Law in the United States of America, such as deregulation and privatization, which define the particular relationship between State and Society in that country. The analysis focuses on the limits to privatization in some sectors (prisons, water, health care) using a comparative approach with Spain. From a critical position with the marketization and hegemony of economics, alternatives are proposed for a reform of the Administrative Law that allows a more democratic and inclusive functioning of the governmental institutions.


The Fraud Triangle And Tax Evasion, Leandra Lederman Jan 2021

The Fraud Triangle And Tax Evasion, Leandra Lederman

Articles by Maurer Faculty

The “fraud triangle”—a theory of why people commit fraud —is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement. The three components of the fraud triangle are (1) an incentive or pressure (usually financial); (2) opportunity; and (3) rationalization.

There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from this legal literature, although tax evasion is a type of fraud. This Article rectifies that oversight, analyzing how using the fraud triangle as a lens can inform the ...


Judicial Independence At Twilight, Charles G. Geyh Jan 2021

Judicial Independence At Twilight, Charles G. Geyh

Articles by Maurer Faculty

Judicial independence is a fixture of American government, but its structure has never been fully understood. As long as the federal judiciary has survived episodic attacks with its independence intact, there has been no pressing need to know how or why. But a confluence of cyclical, sustained, and sudden developments now threatens the federal judiciary’s autonomy in arguably unprecedented ways and demands a more comprehensive analysis of judicial independence and its vulnerabilities. This article begins by reconceptualizing the structure of judicial independence in three tiers. At the apex is an ancient, Rule of Law Paradigm, which proceeds from the ...