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Beyond Trademark Use, Stacey Dogan Dec 2009

Beyond Trademark Use, Stacey Dogan

Faculty Scholarship

For several years now, the question of “trademark use” has taken center stage in the debate over trademark liability of online intermediaries. Doctrinally, the debate addresses whether the Lanham Act places any limit on the types of “use” of trademarks that can subject one to a claim of infringement. The real conflict, however, has occurred at the normative level: whatever the Lanham Act says or does not say about trademark use, should trademark law limit the definition of infringement to situations in which the defendant has used the mark to brand its own products?

The Second Circuit appears to have …


Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth Dec 2009

Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth

Faculty Scholarship

Virtual travel agents are opportunistic internet-based travel agents. They are intermediary businesses that create mutually beneficial three-party transactions that secure accommodations for a traveler that: (a) meet the basic needs of the traveler (at a discount), (b) fills vacant room for accommodation retailers with guests that pay below market, but above standard costs, and (c) profit from the extra cash, the margin in the transaction.

The virtual intermediary’s eye is always on the discount and the cash flow. One of the things that catches their attention are the accommodation taxes which they collect from the traveler in advance and remit …


Law's Expressive Value In Combating Cyber Gender Harassment, Danielle K. Citron Dec 2009

Law's Expressive Value In Combating Cyber Gender Harassment, Danielle K. Citron

Faculty Scholarship

The online harassment of women exemplifies twenty-first century behavior that profoundly harms women yet too often remains overlooked and even trivialized. This harassment includes rape threats, doctored photographs portraying women being strangled, postings of women’s home addresses alongside suggestions that they should be sexually assaulted and technological attacks that shut down blogs and websites. It impedes women’s full participation in online life, often driving them offline, and undermines their autonomy, identity, dignity, and well-being. But the public and law enforcement routinely marginalize women’s experience, deeming it harmless teasing that women should expect, and tolerate, given the Internet’s Wild West norms …


Midnight Deregulation, Jack M. Beermann Dec 2009

Midnight Deregulation, Jack M. Beermann

Faculty Scholarship

Research has revealed a significant increase in regulatory activity in the last quarter of the final year of U.S. presidential administrations, with a great deal of regulatory activity occurring in the period between the election and the inauguration of the new president. Despite the expressed intent to minimize midnight regulation, the volume of regulatory activity at the end of the administration of George W. Bush spiked in a magnitude similar to that of other recent transitions. There was, however a difference. While the end of the administrations of Jimmy Carter and Bill Clinton exhibited the issuance of new regulations that …


The 'Principal' Reason Why The Pcaob Is Unconstitutional, Gary S. Lawson Nov 2009

The 'Principal' Reason Why The Pcaob Is Unconstitutional, Gary S. Lawson

Faculty Scholarship

The Constitution creates very few federal offices. It creates the House and Senate,1 the Speaker of the House2 and the President pro tempore of the Senate,3 the President,4 the Vice President,5 and the Supreme Court6--and that is it. The Constitution clearly contemplates that there will be other federal “Officers,” who the President must commission7 and who Congress may impeach and remove,8 but the document does not itself create those positions. Instead, it provides general authorization to Congress (in conjunction with the President's presentment power9 and the Vice President's modest voting …


Patent Examination Priorities, Michael J. Meurer Nov 2009

Patent Examination Priorities, Michael J. Meurer

Faculty Scholarship

Measures that discourage excessive patenting and claiming, propose shared examination responsibilities, and increase staffing all have potential to raise examination quality and alleviate the patent application backlog. So far these measures have been too limited to have much impact, and there is insufficient evidence to reliably judge their effectiveness. In this Article, I consider a different approach to examination reform. I take as given a significant scarcity of examiner time, and I ask how the PTO should set examination priorities. In other words, how much of their eighteen hours should examiners devote to the various tasks they are expected to …


More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven Dean Nov 2009

More Cooperation, Less Uniformity: Tax Deharmonization And The Future Of The International Tax Regime, Steven Dean

Faculty Scholarship

Efforts to foster improved international tax cooperation have become preoccupied with tax harmonization. Deharmonization offers the possibility of harmony without uniformity By exploring two examples of tax deharmonization in practice and considering the origins and limitations of tax harmonization, this Article brings the traditional emphasis on harmonization into question. It then makes the case that deharmonization--cooperation without uniformity--could provide a viable alternative. Achieving tax deharmonization potential would require revisiting some of the most basic elements of our current international tax regime, particularly the benefits principle.


Imperfect Property Rights, James Bessen Oct 2009

Imperfect Property Rights, James Bessen

Faculty Scholarship

In theory, property rights allow markets to achieve Pareto optimal allocations. But the literature on contracting largely ignores what happens when property rights are imperfectly defined and enforced. Although some models include weak enforcement or poorly defined rights or "anticommons," this paper develops a general model that includes all of these possibilities. I find that combinations matter: Policy prescriptions to remedy individual imperfections are sometimes inappropriate under other conditions. For example, stronger penalties for violating rights can decrease Pareto efficiency, contrary to a common view. Also, collective rights organizations, such as patent pools, sometimes worsen problems of overlapping claims.


The Declining Significance Of Presidential Races?, Angela Onwuachi-Willig, Osamudia James Oct 2009

The Declining Significance Of Presidential Races?, Angela Onwuachi-Willig, Osamudia James

Faculty Scholarship

This Symposium Essay examines the campaign that led up to the last presidential election to illuminate the complex interplay between race and class within our society. Specifically, it explores how race and class functioned together to disadvantage President Obama in the race to the White House (even as he ultimately won the election). Section II focuses on how Obama’s income, job status, and prestigious education functioned as markers of elitism during the campaign, even as compared to opponents with more elite and wealthier backgrounds, and how these factors were used as tools by his opponents to convince lower-class white voters …


Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld Sep 2009

Misguided Relief: The Real Property Tax Addition To The Standard Deduction, Alan L. Feld

Faculty Scholarship

The push to use federal money for benevolent purposes occasionally produces more cost than benefit, particularly when the outlay comes in the form of taxes forgiven. The Housing Assistance Tax Act of 2008 added a supplement to the basic standard deduction. A nonitemizing taxpayer may claim a deduction for real property taxes paid, up to $500, $1,000 in the case of a joint return. Initially, the change applied only to 2008, but subsequent legislation extended its life through 2009, and pending legislation would make it a permanent part of the Code. Although well intentioned, the real property tax provision makes …


The Morphing Of Mtic Fraud: Vat Fraud Infects Tradable Co2 Permits, Richard Thompson Ainsworth Aug 2009

The Morphing Of Mtic Fraud: Vat Fraud Infects Tradable Co2 Permits, Richard Thompson Ainsworth

Faculty Scholarship

Missing trader intra-community (MTIC) fraud has been slowly morphing from cell phones and computer chips to other commodities. In the last few months however MTIC made a dramatic appearance in tradable CO2 permits. It closed exchanges and prompted France and the Netherlands to unilaterally change their tax treatment of CO2 trades. The UK has followed the French treatment in large measure. On Monday June 8, 2009 rumors of MTIC fraud in carbon emission permits closed the main European exchange for spot trading of European Union carbon emissions permits and Kyoto offsets. When BlueNext began trading permits again on Wednesday, June …


Political Economy Of Criminal Procedure, Keith N. Hylton Aug 2009

Political Economy Of Criminal Procedure, Keith N. Hylton

Faculty Scholarship

This chapter presents a public choice theory of criminal procedure. The core idea is that criminal procedure is best understood as a set of rules designed to thwart attempts to use the state's law enforcement power in a predatory fashion or in order to transfer wealth generally. For the most part we focus on a set of core procedural protections that can be considered long-established norms.


A Quality Life, Frances H. Miller Jul 2009

A Quality Life, Frances H. Miller

Faculty Scholarship

DEDICATION OF ISSUE TO ALLAN MACURDY

Allan Macurdy passed away June 23, 2008. Mr. Macurdy was a visiting associate professor at the Boston University School of Law and the director of Boston University’s Office of Disability Services. Mr. Macurdy was also a graduate of the Boston University College of Arts and Sciences (’84) and the School of Law (’86).

The following three pieces are memories of Mr. Macurdy by Professor Frances Miller, Professor Larry Yackle and William S. Richardson School of Law Dean Aviam Soifer. The tragedy of Mr. Macurdy’s passing, a noted disability rights advocate, was only underscored by …


Pandemic Preparedness: A Return To The Rule Of Law, Wendy K. Mariner, George J. Annas, Wendy E. Parmet Jul 2009

Pandemic Preparedness: A Return To The Rule Of Law, Wendy K. Mariner, George J. Annas, Wendy E. Parmet

Faculty Scholarship

Current discussions of pandemic influenza and emergency preparedness would do well to heed the lessons of US Airways flight 1549, which landed in the Hudson River in January 2009. This article examines what past emergencies teach us about how to prevent or control epidemics and argues that it is time for a return to the rule of law in pandemic preparedness. The most important resource in emergency preparedness is a healthy, resilient population, which depends importantly on sustainable systems of medical care and public health. Preparedness thus requires more money than law. After September 11, 2001, however, federal emergency preparedness …


Celebrating Critical Race Theory At 20, Angela Onwuachi-Willig Jul 2009

Celebrating Critical Race Theory At 20, Angela Onwuachi-Willig

Faculty Scholarship

The year 2009 marks the twentieth anniversary of the first Critical Race Theory (CRT) workshop. On July 8, 1989, more than twenty scholars "who were interested in defining and elaborating on the lived reality of race, and who were open to the aspiration of developing theory" gathered together at a workshop in Madison, Wisconsin. 1 The 1989 workshop, which was spearheaded by Kimberle Crenshaw and organized by her, Neil Gotanda, and Stephanie Phillips, also included as its participants Anita Allen, Taunya Banks, Derrick Bell, Kevin Brown, Paulette Caldwell, John Calmore, Harlon Dalton, Richard Delgado, Linda Greene, Trina Grillo, Isabelle Gunning, …


Review Of Outlawed Pigs: Law, Religion, And Culture In Israel, Pnina Lahav Jul 2009

Review Of Outlawed Pigs: Law, Religion, And Culture In Israel, Pnina Lahav

Faculty Scholarship

In "Safe Treyf' (http://soc.qc.cuny.edu/Staff/levine/SAFE-TREYF.pdf), Gaye Tuchman and Harry G. Levine explain how Chinese Food helped New York Jews overcome the Jewish Taboo on eating pork. Chinese Food "disguises the tabooed ingredients by cutting, chopping, and mincing them.... [It] could be adopted by rebellious Jews because the forbidden substances were so disguised that dishes did not reflexively repulse and so undermine their ability to rebel." Daphne Barak-Erez, a professor at the faculty of law at Tel Aviv University, has written a fine book in which she looks at the history of the pork taboo-but from the perspective of Israeli Jews.

This …


Evaluating The Economic Performance Of Property Systems, James Bessen Jun 2009

Evaluating The Economic Performance Of Property Systems, James Bessen

Faculty Scholarship

How should the economic performance of property systems be evaluated? Benefit-cost analysis is widely used to evaluate non-market based regulation when prices are not available. Market prices provide better information for property systems, but market prices are not necessarily socially optimal when property rights are imperfect. This paper discusses two practical approaches to evaluating the performance of property systems, one based on an analysis of institutional performance, the other based on measuring incentives. As an illustration, I show how these approaches might be used to evaluate the US patent system.


Massachusetts Zappers - Collecting The Sales Tax That Has Already Been Paid, Richard Thompson Ainsworth May 2009

Massachusetts Zappers - Collecting The Sales Tax That Has Already Been Paid, Richard Thompson Ainsworth

Faculty Scholarship

No other New England state is as vulnerable to Zappers as is the State of Massachusetts. Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs).

Zappers are a global revenue problem, but to the best of this author’s knowledge they have not been uncovered in Massachusetts. A global perspective says: it is highly unlikely that Zappers are not in the Commonwealth – we just need to find them. In fact, using a Quebec template, tax losses from Zappers and related frauds in …


Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth May 2009

Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth

Faculty Scholarship

When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four of those other jurisdictions - Germany, Austria, Estonia, and Denmark - and compares their derogations with that of the Czech Republic.

In each instance a use and enjoyment standard determines the place of supply for certain intangible services. The affected transactions are (potentially) wide ranging. In each instance non-EU countries are on …


Administering Marriage: Marriage-Based Entitlements, Bureaucracy And The Legal Construction Of The Family, Kristin Collins May 2009

Administering Marriage: Marriage-Based Entitlements, Bureaucracy And The Legal Construction Of The Family, Kristin Collins

Faculty Scholarship

Today marriage-based entitlements are considered part and parcel of marriage itself. This was not always the case. Mining hundreds of handwritten administrative records, executive branch reports, and federal statutes, this Article traces the origins of public marriage-based entitlements to an underexamined and surprisingly broad-scale system of early nineteenth-century federal military pensions and land grants that provided financial assistance to tens of thousands of widows. The story of widows’ military subsidies challenges claims to laissez-faire liberalism’s particular hold on the nineteenth century and, as important, evidences the complex mutually constitutive relationship between marriage law and social provision for women. While traditionally …


Toward A More Democratic Congress?, James E. Fleming Apr 2009

Toward A More Democratic Congress?, James E. Fleming

Faculty Scholarship

There is considerable talk of failure in the air these days - including constitutional failure, moral failure, political failure and institutional failure - and criticisms of Congress figure prominently in this discourse. First, I shall ask whether talk about Congress being "the broken branch," the topic of the first panel in this symposium, is talk of constitutional failure or failure of some other sort. Second, to link the topic of that panel to the topic of the panel in which I participated, I will ask whether some call Congress the broken branch because it is not adequately or appropriately democratic. …


Harmless Use: Gleaning From Fields Of Copyrighted Works, Wendy J. Gordon Apr 2009

Harmless Use: Gleaning From Fields Of Copyrighted Works, Wendy J. Gordon

Faculty Scholarship

I will first provide a brief comment about what I think brings us all together. Second, I will talk about a particular project - something that has preoccupied me ever since I entered the field - namely, the distinction between what I will call, for sake of abbreviation, harmful use and harmless use.


The Constitution's Congress, Gary S. Lawson Apr 2009

The Constitution's Congress, Gary S. Lawson

Faculty Scholarship

In order to know whether Congress is (as the title of this panel wonders)1 "the broken branch,"'2 one needs a baseline describing how a normallyfunctioning Congress would look.3 Congress is a creation of the Constitution, and so the Constitution seems to be the obvious place to look for this baseline: what sort of people does the Constitution expect to serve in Congress and how does it expect those people to behave once they arrive?


Enhancing The Fighting Force: Medical Research On American Soldiers, Catherine L. Annas, George J. Annas Apr 2009

Enhancing The Fighting Force: Medical Research On American Soldiers, Catherine L. Annas, George J. Annas

Faculty Scholarship

During President Barack Obama's first primetime press conference, reporters asked primarily about the state of the economy and terrorism. Wedged between questions on these two vital issues was a query from the Washington Post's Michael Fletcher:

Question: What is your reaction to Alex Rodriguez's admission that he used steroids as a member of the Texas Rangers?

Obama: You know, I think it's depressing news.... And if you're a fan of Major League Baseball, I think it - it tarnishes an entire era, to some degree. And it's unfortunate, because I think there are a lot of ballplayers who played it …


Introduction: Symposium On Remedies For Exonerated Prisoners, Jack M. Beermann Apr 2009

Introduction: Symposium On Remedies For Exonerated Prisoners, Jack M. Beermann

Faculty Scholarship

Exoneration of wrongfully convicted prisoners is not a new thing, but it seems to be more common with advances in the availability and utility of DNA evidence. Given the number of exonerations that have occurred in recent years, it is increasingly difficult to dismiss inmates’ ubiquitous claims of innocence. Is it still a safe assumption that the vast majority of claims of innocence are false? Do we trust that post-conviction and appellate procedures will sort the wheat from the chaff?

Regardless of how we answer the questions raised above, there is one question society must answer—how should the wrongfully convicted …


Use And Enjoyment Of Intangible Services: The Czech Republic's Vat Derogation, Richard Thompson Ainsworth Mar 2009

Use And Enjoyment Of Intangible Services: The Czech Republic's Vat Derogation, Richard Thompson Ainsworth

Faculty Scholarship

On January 1, 2009 a minor change in the Czech Republic VAT became effective. A use and enjoyment standard was added to modify the sourcing of certain service transactions. Traditional proxy-based rules, derived from Articles 43 and 56(1) of the Recast VAT Directive (RVD), are set aside by this modification when the customer receiving the services has a permanent establishment (PE) in the Czech Republic. The modification is authorized by RVD 58.

This change is a limited adoption of RVD 58(b), and functions like a full force of attraction principle in direct taxation. If caught by these rules, transactions that …


Quebec's Module D'Enregistrement Des Ventes (Mev): Fighting The Zapper, Phantomware And Tax Fraud With Technology, Richard Thompson Ainsworth Feb 2009

Quebec's Module D'Enregistrement Des Ventes (Mev): Fighting The Zapper, Phantomware And Tax Fraud With Technology, Richard Thompson Ainsworth

Faculty Scholarship

On January 28, 2008 the Quebec Minister of Revenue, Jean-Marc Fournier, announced that by late 2009 the MRQ will begin testing a device, the module d'enregistrement des ventes (MEV) that is projected to substantially reduce tax fraud in the restaurant sector. By 2010 or 2011 MEVs will be mandatory in all Quebec restaurants, where they will assure accuracy and retention of business records within electronic cash registers (ECRs).

This paper moves beyond a discussion of the variety of sales suppression programs in use - zappers and phantom-ware. The concern here is on enforcement efforts, particularly the MEV. The intent is …


Cyber Civil Rights, Danielle K. Citron Feb 2009

Cyber Civil Rights, Danielle K. Citron

Faculty Scholarship

Social networking sites and blogs have increasingly become breeding grounds for anonymous online groups that attack women, people of color, and members of other traditionally disadvantaged groups. These destructive groups target individuals with defamation, threats of violence, and technology-based attacks that silence victims and concomitantly destroy their privacy. Victims go offline or assume pseudonyms to prevent future attacks, impoverishing online dialogue and depriving victims of the social and economic opportunities associated with a vibrant online presence. Attackers manipulate search engines to reproduce their lies and threats for employers and clients to see, creating digital "scarlet letters" that ruin reputations. Today's …


California Biometrics: A Second Proposal For California's Commission On The 21st Century Economy, Richard Thompson Ainsworth Jan 2009

California Biometrics: A Second Proposal For California's Commission On The 21st Century Economy, Richard Thompson Ainsworth

Faculty Scholarship

This proposal takes a long view to revenue reform. It seeks to fundamentally align the sales tax with the digital foundation of the 21st Century economy.

The core policy question is whether California is willing to change the way it defines sales tax exemptions; is it willing to move from product-centric to person-centric exemptions. Certified tax determination systems can be relied upon. A key element in this proposal is the encryption of exemption certificates in IDs (smart cards with biometric identifiers that will allow the poor or handicapped to make certain purchases tax free).

This proposal suggests that (for example) …


Transfer Pricing In Vat/Gst Vs. Direct Taxation: A Paper On The Topic Of Relations Between Associated Companies, Richard Thompson Ainsworth Jan 2009

Transfer Pricing In Vat/Gst Vs. Direct Taxation: A Paper On The Topic Of Relations Between Associated Companies, Richard Thompson Ainsworth

Faculty Scholarship

This paper considers transfer pricing in VAT/GST and direct taxes, one of a range of tax relationships that flow between associated companies. The topic necessarily proposes an inquiry into vertical harmonization of transfer pricing norms alongside an assessment of present efforts to horizontally harmonize transaction values.

Stated differently, the vertical inquiry is: should the same transaction between the same associated enterprises be valued in the same manner by a single country in VAT/GST and direct taxes? The horizontal effort is: should two jurisdictions treat transactions between associated enterprises within their respective jurisdictions in the same manner in VAT/GST and direct …