Law Commons^™

A Tale Of Four Treatments: Preferential Taxation And Asset Valuation, Theodore S. Sims

Faculty Scholarship

Conventional wisdom is that preferential taxation of property income elevates asset values above their values in the absence of a tax, with those values strictly increasing in the marginal rate of the holder. I show that preferential tax rates (such as the rate on realized long-term capital gains) do indeed have that property. Preferential timing on the other hand -- pure "tax deferral" -- does not. The value of an asset subject to pure deferral does increase with the holder’s marginal rate, but only up to a point, at some marginal rate in excess of 50 percent. With increases in …

The Fiduciary Foundations Of Federal Equal Protection, Gary S. Lawson, Guy Seidman, Robert Natelson

Faculty Scholarship

In Bolling v. Sharpe, the Supreme Court invalidated school segregation in the District of Columbia by inferring a broad “federal equal protection” principle from the Due Process Clause of the Fifth Amendment. It is often assumed that this principle is inconsistent with the Constitution’s original meaning and with “originalist” interpretation.

This Article demonstrates, however, that a federal equal protection principle is not only consistent with the Constitution’s original meaning, but inherent in it. The Constitution was crafted as a fiduciary document of the kind that, under contemporaneous law, imposed on agents acting for more than one beneficiary – and on …

Tax The Patent Trolls, James Bessen, Brian Love

Shorter Faculty Works

This essay argues that Congress should increase the size and frequency of patent renewal fees to reduce patent troll activity. Patents owned by trolls are generally old — twelve years on average — when finally asserted in court. Many such patents were originally filed to protect inventions that long ago became obsolete, and today hold value only because they were written so broadly that they arguably can be interpreted to cover technologies developed much later by other inventors. To shackle the dead hand of old inventions, other countries charge patent owners annual fees that must be paid to keep the …

Fighting Cyber-Crime After United States V. Jones, Danielle K. Citron, David Gray, Liz Rinehart

Faculty Scholarship

In a landmark non-decision last term, five Justices of the United States Supreme Court would have held that citizens possess a Fourth Amendment right to expect that certain quantities of information about them will remain private, even if they have no such expectations with respect to any of the information or data constituting that whole. This quantitative approach to evaluating and protecting Fourth Amendment rights is certainly novel and raises serious conceptual, doctrinal, and practical challenges. In other works, we have met these challenges by engaging in a careful analysis of this “mosaic theory” and by proposing that courts focus …

Fit, Justification, And Fidelity In Constitutional Interpretation, James E. Fleming

Faculty Scholarship

With this event – a Symposium on Abner Greene’s Against Obligation2 and Michael Seidman’s On Constitutional Disobedience3 – we continue our Boston University Law Review series of symposia on significant recent books in law. The distinctive format is to pick two books that join issue on an important topic, to invite the author of each book to write an essay on the other book, and to invite several Boston University School of Law faculty members to write an essay on one or both books.

Interpretation Catalysts And Executive Branch Legal Decisionmaking, Rebecca Ingber

Faculty Scholarship

Recent years have seen much speculation over executive branch legal interpretation and internal decisionmaking, particularly in matters of national security and international law. Debate persists over how and why the executive arrives at particular understandings of its legal constraints, the extent to which the positions taken by one presidential administration may bind the next, and, indeed, the extent to which the President is constrained by law at all. Current scholarship focuses on rational, political, and structural arguments to explain executive actions and legal positioning, but it has yet to take account of the diverse ways in which legal questions arise …

Qu'ils Mangent Des Contrats: Rethinking Justice In Eu Contract Law, Daniela Caruso

Faculty Scholarship

The concern for justice in the context of EU contract law was central to a scholarly initiative that led, in 2004, to the publication of a Social Justice Manifesto. The Manifesto had the explicit goal of steering the Commission’s harmonization agenda away from purely neoliberal goals and towards a socially conscious law of private exchange. Contract law would be designed at the EU level so as to become (or remain, depending on the baseline of each member state) palatable to weaker parties. Today, in the many parts of Europe devastated by rising poverty, dire unemployment rates, and collapsing social safety …

Originalism Without Obligation, Gary S. Lawson

Faculty Scholarship

I am truly delighted that Boston University School of Law is hosting a conference on Abner Greene’s Against Obligation1 and Michael Seidman’s On Constitutional Disobedience. 2 Both books launch powerful and much-needed broadsides against the idea of a political obligation to obey the U.S. Constitution, and more generally (whether or not the authors embrace these implications) against the very idea of a political obligation to obey state authorities. I fully agree with both authors that the arguments normally made in favor of a duty of obedience to the Constitution, and by extension to state authorities of any kind, are remarkably …

Critical Reflections On Seidman's On Constitutional Disobedience, Hugh Baxter

Faculty Scholarship

This symposium contribution critically examines Louis Seidman’s book "Constitutional Disobedience" (2012). Seidman questions whether American constitutionalism really has the positive values commonly attributed to it. He suggests that citizens and legislators should shift away from claims that the Constitution requires or forbids certain governmental choices and toward more straightforward, “all-things-considered” political debate about “how to solve real, modern problems” and “about what will produce the best country.” I argue against Seidman's view that straightforward political talk will be less polarizing and divisive than constitution-invoking discussion. Seidman, I think, might romanticize ordinary political discussion in somewhat the same way that orthodox …

Abortion Access In An Era Of Constitutional Infidelity, Khiara Bridges

Faculty Scholarship

Abner Greene’s Against Obligation and Louis Michael Seidman’s On Constitutional Disobedience offer provocative, subversive, and frequently convincing arguments against wholesale fidelity to the Constitution. Greene makes the case that individuals, at times, have no duty to obey the Constitution as it has been interpreted and articulates a methodology for how the government should accommodate these legitimate acts of disobedience. Seidman, however, makes the case that we should abandon the “pernicious myth” that we are obligated to obey the Constitution at all. He argues that if the fiction of constitutional obedience was jettisoned altogether, the national discourse about the issues that …

Against Agnosticism: Why The Liberal State Isn't Just One (Authority) Among The Many, Linda C. Mcclain

Faculty Scholarship

This article takes up the gauntlet thrown down by Professor Abner Greene’s recent book, Against Obligation: The Multiple Sources of Authority in a Liberal Democracy, to those scholars, politicians, and activists who believe that realizing the ideal of e pluribus unum (out of many, one) as well as constitutional principles of liberty and equality require a robust role for government. Government, Greene argues, is just one source of authority among many others, and citizens – or even public officials – have no general moral duty to obey the law. The political and constitutional order of the United States, he contends, …

A Room With Many Views: A Response To Essays On According To Our Hearts: Rhinelander V. Rhinelander And The Multiracial Family, Angela Onwuachi-Willig

Faculty Scholarship

At the outset, l should note that I am very grateful to all contributors in this issue-Professors Kerry Abrams, Jacquelyn Bridgeman, Jennifer Chacon, Robin Lenhardt, and Laura Rosenbury for their insightful, powerful, and stirring reactions to my book According to Our Hearts: Rhinelander v. Rhinelander and the Law of the Multiracial Family, and to Professor Melissa Murray for her elegant Foreword to this issue. Reading the responses of these scholars whom I admire and respect has been exhilarating and affirming. Indeed, seeing the many ways in which just a small group of these reviewers have examined, interpreted, and even "felt" …

Ordered Liberty: Response To Michael Dorf, James E. Fleming, Linda C. Mcclain

Faculty Scholarship

We appreciate Michael Dorf’s serious engagement with our book and his conclusion that “it responds effectively to the charge that liberalism focuses on rights to the exclusion of responsibilities.”1 He charges us, however, with an “errant theodicy” – with making the “claim that we have . . . the freedoms we have in virtue of a freestanding principle that respectful treatment of persons requires granting them autonomy as responsibility.”2 He also criticizes us for deriving basic liberties from a “freestanding interest in autonomy.”3 In this response we aim to clarify our argument concerning responsibility as autonomy and to reject the …

Reason, Morality, And Constitutional Compliance, David B. Lyons

Faculty Scholarship

The central claim of Abner Greene’s Against Obligation appears to be that the federal government should allow exemptions from some restrictive laws in order to accommodate religious and other such commitments of its subjects. Professor Greene says that the law should be seen as a source of normative authority on a par with independent sources of authority (such as ordinary subjects’ religious convictions), and the government should loosen its own commitment to the Constitution accordingly.

Draft Of The Concept Of "Harm" In Copyright - 2013, Wendy J. Gordon

Scholarship Chronologically

This essay examines the tort of copyright infringement. It argues that the ideas of "harm" and "fault" already play a role in the tort’s functioning, and that an ideally reformulated version of the tort should perhaps give a more significant role to “harm.” The essay therefore examines what “harm” can or should mean, reviewing four candidates for cognizable harm in copyright law (rivalry-based losses, foregone fees, loss of exclusivity, and subjective distress) and canvassing three philosophical conceptions of “harm” (counterfactual, historical-worsening, and noncomparative). The essay identifies the appropriateness vel non of employing, in the copyright context, each harm-candidate and each …

The Law And Economics Of Products Liability, Keith N. Hylton

Faculty Scholarship

This paper presents a largely positive analysis of products liability law, in the sense that it aims to predict the incentive effects and the welfare consequences of the law, with close regard to its specific legal tests and the real-world constraints that impinge on these tests. The other major part of this paper is a normative assessment of the parts of products liability law that should be reformed. In contrast with the prevailing law and economics literature suggesting that products liability law reduces social welfare, I argue that the law probably improves social welfare, though it is in need of …

Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) V. Finanzamt Plauen – Vat Triangulation V. Drop Shipments, Richard Thompson Ainsworth

Faculty Scholarship

In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance obligations as if it was a middleman in an American drop shipment.

However, drop shipments are treated very differently from VAT triangulations.

Commercially these transactions are very similar. They are composed of two back-to-back sales, A/B followed by B/C, with a single delivery from A directly to C. This article compares the tax treatment of drop shipments under the RST with triangulation …

Leveling The International Playing Field With The Marketplace Fairness Act, Richard Thompson Ainsworth, Boryana Madzharova

Faculty Scholarship

Quill v. North Dakota unbalanced the American retail market with its preference for out-of-state over in-state sellers. The preference under Quill is that sellers without physical presence in a state cannot be compelled to collect the sales tax. If the buyer does not voluntarily remit the complementary use tax, the purchase is effectively tax-free. As a result, Quill is seen as facilitating tax avoidance and driving business to sellers who have no in-state nexus, notably e-businesses. Revenue losses are estimated in excess of $10 billion per year.

The reach of the Quill decision is international. Preferred sellers can reside just …

More Hair-Raising Decisions, And How Professor Wendy Greene Combs Through Their Flaws, Angela Onwuachi-Willig

Faculty Scholarship

If you are looking for an interesting and timely employment discrimination article to read, please consider Black Women Can’t Have Blonde Hair . . . in the Workplace, by Professor Wendy Greene of Cumberland, Samford University, School of Law. In that article, Professor Greene builds upon the work that she began in her article Title VII: What’s Hair (and Other Race Based Characteristics) Got to Do With It¹ where she argued that characteristics that are commonly associated with a particular racial or ethnic group should fall under Title VII’s current protected categories of race, color, and national origin. …

The Baby And The Bath Water: The American Critique Of European Contract Law, Daniela Caruso

Faculty Scholarship

This paper aims to contribute to a larger research agenda concerning the possibility of meaningful transatlantic dialogue about private-law reform. Both the European Union and the United States regulate private autonomy extensively. In spite of contextual similarities, there are several barriers making dialogue among legal scholars difficult. In particular, the conversation about social justice, an important element of private law reform within the European Union, is now quite marginal in American contract law scholarship. In U.S. legal academia, social justice is a matter for moral philosophers, development economists, and constitutionalists. Against this background, this paper takes a close look at …

Border Carbon Adjustment And International Trade: A Literature Review, Madison Condon, Ada Ignaciuk

Faculty Scholarship

An important source of political opposition to measures aimed at reducing emissions of greenhouse gases (GHGs) arises from concerns over their negative effects on the competitiveness of domestic firms, especially those that are energy-intensive and exposed to competition from foreign producers. Politicians and industry representatives alike fear that imports from countries without similar regulations can gain cost-of-production advantages over domestic goods. With many of the major economies of the world contemplating unilateral action to restrict their carbon emissions (while continuing to pursue co-ordinated multilateral action), the parallel concern of carbon leakage — whereby domestic reductions in emissions are partially or …

Are We All Originalists Now? I Hope Not!, James E. Fleming

Faculty Scholarship

In recent years, some have asked: “Are we all originalists now?” My response is: “I hope not!” In the Article, I explain why. But first, I show that there is a trick in the question: Even to pose the question “Are we all originalists now?” suggests that one is presupposing what I shall call “the originalist premise.” To answer the question affirmatively certainly shows that one is presupposing it. The originalist premise is the assumption that originalism, rightly conceived, is the best, or indeed the only, conception of fidelity in constitutional interpretation. Put more strongly, it is the assumption that …

Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

Ethical Issues In Mass Tort Plaintiffs' Representation: Beyond The Aggregate Settlement Rule, Nancy J. Moore

Faculty Scholarship

Those who have addressed ethics issues for plaintiffs’ lawyers in mass tort litigation have focused on possible reform of the aggregate settlement rule to facilitate global settlements. This Article addresses a broader range of ethical issues, including (1) application of the general conflicts of interest rule to both client-client and client-lawyer conflicts; (2) unresolved issues concerning the interpretation of the current aggregate settlement rule, including the need to disclose client names and the applicability of the rule to court-approved settlements and formula or matrix allocations; and (3) the ability of lawyers to voluntarily withdraw from representing plaintiffs who reject an …

Israel’S Rosit The Riveter: Between Secular Law And Jewish Law, Pnina Lahav

Faculty Scholarship

In the world of Judaism, the “end of men” is not in sight. Surely, tectonic plates are sliding and shifting, and a great deal of change is unfolding, but men are fighting hard to keep patriarchy alive. Deep inside, the Orthodox patriarchal man may be motivated by the sheer impulse to maintain his power, but outwardly he projects a profound commitment to his religious law, the law of God. He believes that his fight is a noble one ordained by divine will and that God is on his side. The problem is global; it appears in every Jewish community around …

Bullying Prevention And Boyhood, Katharine B. Silbaugh

Faculty Scholarship

A desire to reduce bullying in schools and to create safer and healthier school cultures has driven an anti-bullying movement characterized by significant reform in school programs and practices, as well as legislative reform and policy articulation in every state. A desire to improve school outcomes for boys has generated a number of programmatic proposals and responses in public and private education. Most notably, single-sex programming in public schools has been facilitated by the 2006 change to Title IX regulations setting out the criteria for permissible single-sex public school programs. These two recent movements in K-12 schooling spring from new …

The Federal Circuit As A Federal Court, Paul Gugliuzza

Faculty Scholarship

The U.S. Court of Appeals for the Federal Circuit has exclusive jurisdiction over patent appeals and, as a consequence, the last word on many legal issues important to innovation policy. This Article shows how the Federal Circuit augments its already significant power by impeding other government institutions from influencing the patent system. Specifically, the Federal Circuit has shaped patent-law doctrine, along with rules of jurisdiction, procedure, and administrative law, to preserve and expand the court’s power in four interinstitutional relationships: the court’s federalism relationship with state courts, its separation of powers relationship with the executive and legislative branches, its vertical …

The Other Marriage Equality Problem, Linda C. Mcclain

Faculty Scholarship

This article introduces the term “the other marriage equality problem” to invite attention to a marriage equality issue distinct from gay men's and lesbians’ access to the institution of civil marriage. That problem is captured in warnings about the growing class-based marriage divide and the “diverging destinies” of children that flow from these emerging patterns of family life, sometimes referred to as “the reproduction of inequalities.” Growing family inequality warrants attention for many reasons, including the crucial role that families, along with other institutions of civil society, play in sustaining the American experiment in “ordered liberty.” Strikingly, such warnings coexist …

Limiting “Sugary Drinks” To Reduce Obesity — Who Decides?, Wendy K. Mariner, George J. Annas

Faculty Scholarship

When a judge struck down the New York City Board of Health's partial ban on selling “sugary drinks” in containers of more than 16 fluid ounces, the reaction was swift. The Portion Cap Rule was widely viewed as a signature accomplishment of Mayor Michael Bloomberg's third term as the “public health mayor,” and he vowed to appeal, saying, “I've got to defend my children, and yours, and do what's right to save lives. Obesity kills.” But the question before the judge was not about the health risks posed by obesity or even the relationship between obesity and access to large …

Negligence, Causation, And Incentives For Care, Keith N. Hylton, Haizhen Lin

Faculty Scholarship

We present a new model of negligence and causation and examine the influence of the negligence test, in the presence of intervening causation, on the level of care. In this model, the injurer's decision to take care reduces the likelihood of an accident only in the event that some nondeterministic intervention occurs. The effects of the negligence test depend on the information available to the court, and the manner in which the test is implemented. The key effect of the negligence test, in the presence of intervening causation, is to induce actors to take into account the distribution of the …