Law Commons^™

Re-Evaluating Turnover/Gross Receipts Taxes: Their Myths And Their Realities, Richard Pomp

Faculty Articles and Papers

Turnover taxes have a storied history dating back to ancient Athens, and are starting to make a comeback in the States. A gross receipts or turnover tax is levied every time a good or service “turns over,” that is, transferred from one entity to another for consideration. The resulting gross receipt is subject to tax. The tax base is “turnover” and the measure of the tax is “gross receipts.”

A turnover tax applies to both services and tangible items ranging from sales of business inputs to sales to end users alike; in essence it taxes business activity, whereas a retail …

"This Is Not Normal": The Role Of Lawyer Organizations In Protecting Constitutional Norms And Values, Leslie C. Levin

Faculty Articles and Papers

Lawyer organizations in the United States perform a range of functions. Some are essentially social clubs that provide networking opportunities for lawyers. Others help their members stay up to date on changes in the law and provide other educational and material benefits.1 Through these efforts, lawyer organizations often serve as a site where lawyers learn the norms and values of the legal profession. Some lawyer organizations also perform more outward facing functions, working through lobbying and litigation to maintain lawyers’ status and protect their economic interests. Others pursue even broader goals, working to enhance the functioning of the courts, provide …

Aggregate Stare Decisis, Kiel Brennan-Marquez

Faculty Articles and Papers

The fate of stare decisis hangs in the wind. Different factions of the Supreme Court are now engaged in open debate echoing decades of scholarship-about the doctrine's role in our constitutional system. Broadly speaking, two camps have emerged. The first embraces the orthodox view that stare decisis should reflect "neutral principles" that run orthogonal to a case's merits; otherwise, it will be incapable of keeping the law stable over time. The second argues that insulating stare decisis from the underlying merits has always been a conceptual mistake. Instead, the doctrine should focus more explicitly on the merits by diagnosing the …

Race To Property: Racial Distortions Of Property Law, 1634 To Today, Bethany Berger

Faculty Articles and Papers

Race shaped property law for everyone in the United States, and we are all the poorer for it. This transformation began in the colonial era, when demands for Indian land annexation and a slave-based economy created new legal innovations in recording, foreclosure, and commodification of property. It continued in the antebellum era, when these same processes elevated nationalized property transactions over other rights; and gained new tactics after the end of slavery through the early twentieth century, when the pursuit of racial hierarchy expanded private owners' rights to exclude and tied occupation of physical space to status. The influence of …

Turnover Taxes: Their Origin, Fall From Grace, And Resurrection, Richard Pomp

Faculty Articles and Papers

The turnover tax, a hallmark of developing nations and even once blamed for Spain’s decline, has made a comeback in the states, starting with Ohio.

A turnover tax is a gross receipts tax that is applied every time a good or service “turns over,” that is, every time the good or service transfers from one entity to another for consideration. The tax base is therefore turnover, and the measure of the tax is gross receipts.

In this article, Professor Richard Pomp examines the turnover tax’s deep roots dating back to ancient Athens, and tracks its course from the time the …

Resisting The Siren Song Of Gross Receipts Taxes: From The Middle Ages To Maryland’S Tax On Digital Advertising-Abstract, Richard Pomp

Faculty Articles and Papers

A turnover tax, more commonly known as a gross receipts tax, has a long and sordid history. The tax has ancient roots, first appearing when economies were primitive and underdeveloped, with few alternatives for raising revenue. A turnover tax makes no pretense of taxing profits, income, consumption, wealth, or other bases that have come to be accepted as legitimate around the world. Instead, it taxes business activity, and is fundamentally different in concept, and inferior to, either a well-designed retail sales tax or a value-added tax.

Economists throughout the ages have nearly universally condemned turnover taxes; some even blame the …

Eliding Original Understanding In Cedar Point Nursery V. Hassid, Bethany Berger

Faculty Articles and Papers

Cedar Point Nursey v. Hassid is a triumph of the conservative majority of the Supreme Court. In holding that temporary entries to land are takings without regard to duration, impact, or the public interest, the Court fulfilled the decades-long ambitions of anti-regulatory advocates of private property. Progressive and conservative scholars agree that the decision runs roughshod over precedent. This essay focuses on a less obvious aspect of Cedar Point: its flagrant departure from original understanding. American law at the time of the founding recognized a robust right to enter private property. Trespass law did not even reach entries unless they …

Rhode Was Right (About Character And Fitness), Leslie C. Levin

Faculty Articles and Papers

Almost 40 years ago, Deborah Rhode chronicled numerous problems with the legal profession’s character and fitness inquiry in her seminal article, Moral Character as a Professional Credential. This essay, which is dedicated to her memory, assesses the current state of that inquiry. The essay notes a few areas of improvement in some jurisdictions, but finds the character and fitness inquiry remains problematic. Some jurisdictions continue to operate without published standards and most character and fitness committees—and even the courts— do not publish information about their decisions. It is still the case, as Rhode noted, that there is little evidence that …

Third-Party Moral Hazard And The Problem Of Insurance Externalities, Peter Siegelman, Gideon Parchomovsky

Faculty Articles and Papers

Insurance can lead to loss or claim creation not only by insureds but also by uninsured third parties. These externalities-which we call third-party moral hazard-arise because insurance creates opportunities both to extract rents and to recover otherwise unrecoverable losses. Using examples from health, automobile, kidnap, and liability insurance, we demonstrate that the phenomenon is widespread and important and that the downsides of insurance are greater than previously believed. We explain the economic, social, and psychological reasons for this phenomenon and propose policy responses. Contract-based methods that are traditionally used to control first-party moral hazard can be welfare reducing in the …

The New Privity In Personal Jurisdiction, Alexandra Lahav

Faculty Articles and Papers

Personal jurisdiction doctrine should be understood largely in relation to the substantive law. The doctrine makes sense when it is in harmony with state substantive law. It fails to cohere to the extent that it diverges from state substantive law. In the case of products liabilhiy law, which was at issue in the most recent personal jurisdiction case to come before the Court, personal jurisdiction doctrine attempts to balance the social obigation to produce safe products with immunity from suit. Until recently, the Roberts Court had failed to harmonize personal jurisdiction with substantive state law; indeed, it had usurped state …

Under A Nifty Light: Trademark Considerations For The New Digital World, Willajeane Mclean

Faculty Articles and Papers

No abstract provided.

Pretrial Disparity And The Consequences Of Money Bail, Miguel De Figueiredo, Dane Thorley

Faculty Articles and Papers

Catalyzed by the Black Lives Matter protests in 2020, support for criminal justice reform in the United States has become a groundswell, with reformers demanding an end to racial and socioeconomic disparities in all aspects of policing, prosecution, adjudication, and incarceration. While high-profile cases of police misconduct during arrest remain in the limelight, a growing and politically diverse chorus of voices is calling for change at the first point of contact between a defendant and the court system: the bail hearing. Bail decisions are highly consequential in terms of their scale and impact on the lives of defendants, their families, …

The Anti-Human Rights Machine: Digital Authoritarianism And The Global Assault On Human Rights, Richard Ashby Wilson

Faculty Articles and Papers

Across the world, governments and state-aligned actors increasingly target human rights defenders online using techniques such as surveillance, censorship, harassment, and incitement, which together have been termed “digital authoritarianism.” We currently know little about the concrete effects on human rights defenders of digital authoritarianism as researchers have focused primarily on hate speech targeting religious, national, and ethnic minority groups. This article analyzes the effects of digital authoritarianism in two countries with among the highest rates of killings of human rights defenders in the world; Colombia and Guatemala. Anti-human rights speech in these countries portrays defenders as Marxist terrorists who are …

Mohegan Women, The Mohegan Church, And The Lasting Of The Mohegan Nation, Bethany Berger, Chloe Scherpa

Faculty Articles and Papers

No abstract provided.