Law Commons^™

Cloudy With A Chance Of Taxation, Orly Mazur, Rifat Azam

Faculty Journal Articles and Book Chapters

The growth of the digital economy, and, in particular, cloud computing, has put a significant strain on sales taxation and other consumption tax systems. The borderless, anonymous, and digital nature of cloud computing raises questions about the paradigm used to determine the character of the transaction and the location where consumption, and therefore, taxation occurs. From an American perspective, the effective resolution of these issues continues to grow in importance in light of the recent U.S. Supreme Court decision in South Dakota v. Wayfair and the growing number of U.S. businesses transacting overseas in jurisdictions that impose value-added taxes (VATs). …

The Expressive Dimension Of Eu Criminal Law, Jenia I. Turner

Faculty Journal Articles and Book Chapters

Over the last decade, the European Union has begun actively legislating in the area of criminal justice. The 2009 Treaty of Lisbon expressly acknowledged the EU’s authority to pass criminal laws with respect to certain serious offenses with a cross-border dimension. This explicit grant of powers is the culmination of a remarkable evolution in the European Union’s identity — from an organization devoted primarily to economic integration to a political union that increasingly resembles a federal state.

This Article argues that the EU has used its powers to criminalize not only to address practical needs, but also to reaffirm its …

The Elusive Ideal Of Market Competition In U.S. Health Care, Nathan Cortez

Faculty Journal Articles and Book Chapters

This chapter, in the book Health Care and EU Law (TMC Asser Press 2011), explores how market competition has both driven and (somewhat ironically) undermined U.S. health reform efforts over the past few decades. More than its peers, the U.S. health care system looks to market-inspired theories and policy instruments, even in public programs like Medicare. But decades of promoting market ideals has not given Americans the health care system we desire. Still, the market question remains the basic dividing line in U.S. health policy.

This chapter explores how the U.S. health care system remains an international outlier, exploring American …