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Beyond Polemics: Poverty, Taxes, And Noncompliance, Michelle Lyon Drumbl

Scholarly Articles

The earned income tax credit (EITC) is perhaps the most significant refundable credit in the U.S. tax system. Designed as an anti-poverty program, it is a social benefit administered by the Internal Revenue Service (IRS). Studies show it has a positive impact upon the children whose families receive it. Despite its many positives, however, the EITC is a program that for years has been plagued by taxpayer noncompliance. Though it is believed that the majority of EITC noncompliance may be unintentional, public reports of misconduct and fraud hurt the program’s image and fuel political rhetoric.

This article unpacks the rhetoric. …

Shareholder Proposal Settlements And The Private Ordering Of Public Elections, Sarah C. Haan

Scholarly Articles

Reform of campaign finance disclosure has stalled in Congress and at various federal agencies, but it is steadily unfolding in a firm-by-firm program of private ordering. Today, much of what is publicly known about how individual public companies spend money to influence federal, state, and local elections—and particularly what is known about corporate “dark money”—comes from disclosures that conform to privately negotiated contracts.

The primary mechanism for this new transparency is the settlement of the shareholder proposal, in which a shareholder trades its rights under SEC Rule 14a-8—and potentially the rights of other shareholders—for a privately negotiated social policy commitment …

Brief For Amici Curiae Constitutional Law, Federal Courts, Citizen, And Remedies Scholars In Support Of Respondent: Lynch V. Morales-Santana, Judith Resnick, Stephen I. Vladeck, Mier Feder, Muneer I. Ahmad, Erwin Chemerinsky, Gillian E. Metzger, Gerald L. Neuman, Linda Bosniak, Michael C. Dorf, Burt Neuborne, Doug Rendleman, David L. Shapiro, Michael J. Wishnie

Scholarly Articles

None available.

Permanent Injunctions In Patent Litigation After Ebay: An Empirical Study, Christopher B. Seaman

Scholarly Articles

The Supreme Court’s 2006 decision in eBay v. MercExchange is widely regarded as one of the most important patent law rulings of the past decade. Historically, patent holders who won on the merits in litigation nearly always obtained a permanent injunction against infringers. In eBay, the Court unanimously rejected the “general rule” that a prevailing patentee is entitled to an injunction, instead holding that lower courts must apply a four-factor test before granting such relief. Ten years later, however, significant questions remain regarding how this four-factor test is being applied, as there has been little rigorous empirical examination of …

The United States And The International Criminal Court: A Complicated, Uneasy, Yet At Times Engaging Relationship, Leila Nadya Sadat, Mark A. Drumbl

Scholarly Articles

The United States is not a party to the International Criminal Court and this Article demonstrates that it has a complicated relationship to questions of complementarity in the Rome Statute. Federal and (to a small degree) state criminal law in the United States codifies some of the crimes that, conceptually, relate to conduct proscribed in the Rome Statute, but coverage is incomplete and jurisdiction may often be lacking. Thus, the United States is able to prosecute a limited number of ICC crimes in federal courts as such, particularly genocide, torture, and some war crimes including the recruitment or use of …

The State Of Legal Research Education: A Survey Of First-Year Legal Research Programs, Or “Why Johnny And Jane Cannot Research”, Caroline L. Osborne

Scholarly Articles

None available.

Implementing Change In Sentencing And Corrections: The Need For Broad-Based Research, Nora V. Demleitner

Scholarly Articles

None available

How To Change The Philosophy And Practice Of Probation And Supervised Release: Data Analytics, Cost Control, Focus On Reentry, And A Clear Mission, Nora V. Demleitner

Scholarly Articles

None available.

Judging Third-Party Funding, Victoria Shannon Sahani

Scholarly Articles

Third-party funding is an arrangement whereby an outside entity finances the legal representation of a party involved in litigation or arbitration. The outside entity – called a “third-party funder” – could be a bank, hedge fund, insurance company, or some other entity or individual that finances the party's legal representation in return for a profit. Third-party funding is a controversial, dynamic, and evolving phenomenon. The practice has attracted both national headlines and the recent attention of the Advisory Committee on the Federal Rules of Civil Procedure. The Advisory Committee recently declared that “judges currently have the power to obtain information …

The Hedgehog, The Fox, And Kozolychyk: The Practical And Philosophical Foundations Of Best Practices In Legal Harmonization For Economic Development, Antonio F. Perez

Scholarly Articles

This essay explicates Professor Boris Kozolchyk’s magnum opus, Comparative Commercial Contracts, as a vehicle for exploring the practical and philosophical foundations for effective efforts to promote international legal harmonization in private law. Its central thesis is that good practices are founded on the philosophical premises embedded in Kozolchyk’s work, which in turn are drawn from Kozolchyk’s practical experience. This experience yields a vision of practices reflecting those of the archetypal merchant, a bonus vir (a good man or person), and the conception of commercial justice as fairness and reasonableness made possible by practical guidance rooted in requirements of the bonus …

The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig

Scholarly Articles

Is the United States Tax Court part of the Executive Branch of government? One would expect that question would be capable of being definitively answered without considerable difficulty. And as recently expressed by the Court of Appeals for the District of Columbia Circuit, that indeed is the case. In the course of addressing a challenge to the President's ability to remove a judge of the Tax Court for cause on separation of powers grounds, the D.C. Circuit rejected the premise that the removal power implicates two branches of government: "the Tax Court exercises Executive authority as part of the Executive …

Higher Education Under Pressure: What Will The Future Hold?, Nora V. Demleitner

Scholarly Articles

Not available.

Joint Winners, Separate Losers: Proposals To Ease The Sting For Married Taxpayers Filing Separately, Michelle Lyon Drumbl

Scholarly Articles

A taxpayer who is “considered as married” according to the Internal Revenue Code’s definition must file either a joint income tax return or an individual return using the “married filing separately” filing status. Those married taxpayers who file a separate, rather than a joint, income tax return are denied valuable benefits and subjected to a host of other unfavorable limitations. Low-income taxpayers, in particular, are hurt by these limitations. Certain married taxpayers, including victims of domestic violence and abandoned spouses, may have no choice but to file using the married filing separately status. Low-income taxpayers are denied tremendous benefits, such …

The Stewardship Of Trust In The Global Value Chain, Kishanthi Parella

Scholarly Articles

Global governance has not yet caught up with the globalization of business. As a result, our headlines provide daily accounts of the extent and consequences of these "governance gaps." The ability of corporations to evade state control also contributes to an unusual, even frightening, phenomenon: corporations are governing like states. Some governance functions traditionally delivered by state actors are now increasingly undertaken by transnational corporations. One area that is experiencing this substitution is dispute resolution of human rights. Corporations and other business enterprises, individually or collectively, are creating a variety of grievance mechanisms to address human rights and other conflicts …

Foreclosure Of A Deed Of Trust In Virginia, Doug Rendleman

Scholarly Articles

This article deals with foreclosure of a deed of trust in Virginia. The Introduction discusses the deed of trust or mortgage as a social and political institution and the foreclosure crisis that seems to be ending. Part I is a brief history of mortgage law. It provides a short history of the modern mortgage system in the United States. Part II follows with a description of the approach that Virginia takes to mortgages. It localizes the mortgage institution to Virginia and introduces Virginia's vocabulary and technical details, the deed of trust, and the parties' rights and obligations. Part III provides …

To Compare Or Not To Compare? Reading Justice Breyer, Russell A. Miller

Scholarly Articles

Justice Breyer's new book The Court and the World presents a number of productive challenges. First, it provides an opportunity to reflect generally on extra-judicial scholarly activities. Second, it is a major and important - but also troubling - contribution to debates about comparative law broadly, and the opening of domestic constitutional regimes to external law and legal phenomena more specifically. I begin by suggesting a critique of the first of these points. These are merely some thoughts on the implications of extra-judicial scholarship. The greater portion of this essay, however, is devoted to a reading of Justice Breyer's book, …

Voluntary Disclosure Fostering Overenforcement And Overcriminalization Of The Fcpa, Karen E. Woody

Scholarly Articles

Professor Peter Reilly’s article, Incentivizing Corporate America to Eradicate Transnational Bribery Worldwide: Federal Transparency and Voluntary Disclosure Under the Foreign Corrupt Practices Act, 67 Fla. L. Rev. 1683 (2015), challenges the notion that voluntary disclosure of potential Foreign Corrupt Practices Act (FCPA) violations to the government is always the best course of action for a company. In a world where whistleblowers can receive a bounty for information provided to the Securities and Exchange Commission (SEC),2 self-reporting is a critical, high-pressure decision that each company must undertake when faced with potential FCPA liability.

This Article takes a broader look at …

Judicial Challenges To The Collateral Impact Of Criminal Convictions: Is True Change In The Offing?, Nora V. Demleitner

Scholarly Articles

Judicial opposition to disproportionate sentences and the long-term impact of criminal records is growing, at least in the Eastern District of New York. With the proliferation and harshness of collateral consequences and the hurdles in overcoming a criminal record, judges have asked for greater proportionality and improved chances for past offenders to get a fresh start. The combined impact of punitiveness and a criminal record is not only debilitating to the individual but also to their families and communities. A criminal case against a non-citizen who will be subject to deportation and a decade-long ban on reentry and three different …

Judgment Without Notice: The Unconstitutionality Of Constructive Notice Following Citizens United, Carliss N. Chatman

Scholarly Articles

Citizens United v. Federal Election Commission positions a corporation as an entity entitled to constitutional rights equal to the rights of natural persons. In many situations, this holding may be the impetus for reform and reconsideration of state restrictions on corporate rights that were problematic before the decision. The operation of corporate statutes on corporations chartered in one state but doing business in another state as a foreign corporation is an area in need of this Citizens United-inspired review. Although most corporations operate as foreign corporations outside of their state of incorporation, neither the constitutional validity of corporate withdrawal …

Victims Who Victimise, Mark A. Drumbl

Scholarly Articles

How to speak of the agency of the oppressed to harm others in times of atrocity? This article juxtaposes Holocaust literature (Levi, Frankl, Kertesz, Ka-Tzetnik) with Holocaust judging (the Kapo collaborator trials in Israel). It does so didactically to interrogate international criminal law’s interaction with former child soldier Dominic Ongwen, currently awaiting trial at the International Criminal Court.

Transitional Justice Moments, Mark A. Drumbl

Scholarly Articles

Human rights are admittedly abstract but remain deeply personal. Often, however, it is easier for transitional justice to grapple with abstracted rights than it is to come to terms with actual human beings with all our indecision, nuance, resilience and unpredictability. A transitional justice brimming with abstractions and guidelines but that condescends flesh-and-blood beings quickly becomes ineffective and dehumanized. The vacillations of the human condition may well exasperate and confound, but they may also surprise and please. They may demonstrate growth and reveal great beauty. Senegalese writer Mariama Ba, in So Long a Letter, recounts how Ramatoulaye responds to …

Justice Stevens And Securities Law, Lyman P.Q. Johnson, Jason A. Cantone

Scholarly Articles

In this Article, we tell the overlooked story of Justice Stevens's important role in Supreme Court securities law decisions. In Part I, where we briefly highlight Stevens's career before his 1975 appointment to the Supreme Court, we observe that we can identify no evident interest in or connection to federal securities law or the securities industry, making his contributions all the more remarkable. The only foreshadowing of his prolific opinion-writing on the subject of securities law was his voluminous writing of opinions, in general, while serving on the Seventh Circuit Court of Appeals. This commitment to authoring opinions stemmed, in …

Extracurricular International Criminal Law, Mark A. Drumbl

Scholarly Articles

This article unpacks the jurisprudential footprints of international criminal courts and tribunals in domestic civil litigation in the United States conducted under the Alien Tort Statute (ats). The ats allows victims of human rights abuses to file tort-based lawsuits for violations of the laws of nations. While diverse, citations to international cases and materials in ats adjudication cluster around three areas: (1) aiding and abetting as a mode of liability; (2) substantive legal elements of genocide and crimes against humanity; and (3) the availability of corporate liability. The limited capacity of international criminal courts and tribunals portends that domestic tort …

Discovering The Knowledge Monopoly Of Law Librarianship Under The Dikw Pyramid, Alex Zhang

Scholarly Articles

This article uses the Data-Information-Knowledge-Wisdom (DIKW) pyramid to help identify the exclusive knowledge base and practical skills that law librarians must possess to solve practical problems. Paragraphs 4–24 trace the historical debates on whether law librarianship is a profession, which focus on autonomy as a key component of a profession. The consensus is that autonomy boils down to two major issues: identifying problems and providing solutions through exclusive methods that are restricted to a profession. Both require a solid and exclusive abstract knowledge base. Paragraphs 25–77 discuss the epistemological approaches employed thus far to identify a knowledge basis for library …

The Regulation Of Commercial Profiling — A Comparative Analysis, Indra Spiecker, Olivia Tambou, Paul Bernal, Margaret Hu, Carlos Alberto Molinaro

Scholarly Articles

The authors, all data protection experts, discuss the status of the relevant data protection regulatory framework on profiling in the business sector in sev eral countries worldwide, from the constitutional level to some individual regulation including the general attitude towards the topic. The EU perspective is presented on the basis of the present directives as well as the General Data Protection Regulation. The United Kingdom, Germany and France, as three of the largest EU Member States with partly highly differing regulatory approaches represent Member State law. Australia, Brazil and the US regulation exemplify the different integration of data protection standards …

A Tale Of Two Resources: Foreign Law Guide V. Globalex, Alex Zhang

Scholarly Articles

Purpose – This article aims to examine two important foreign legal research resources, Foreign Law Guide and Globalex, under the Ellis’s information search process model.

Design/methodology/approach – This article proceeds in three sections. Part I establishes the evaluation framework based on Ellis’s information search process model, incorporating special demands arising out of foreign legal research. Part II evaluates the two reference resources under the framework established in Part I. Part III summarizes the major features and accessibility of both the databases.

Findings – Generally speaking, both Foreign Law Guide and Globalex are great reference resources for researching a foreign jurisdiction …

The Shibboleth Of Discretion: The Discretion, Identity, And Persecution Paradigm In American And Australian Lgbt Asylum Claims, Heather Kolinsky

Scholarly Articles

While the High Court in Australia has made it clear that discretion is not to be considered when determining if an applicant may avoid persecution upon returning home, there are concerns that discretion persists in the decision-making process with respect to discrediting identity claims. In addition, the Supreme Court of the United Kingdom handed down a retooled formulation of discretion, which once again created subcategories of applicants and suggested discretion is an appropriate consideration so long as it is not exercised out of a fear of persecution. This discussion will focus on a comparison of the evolution of LGBT asylum …

Truthiness And The Marble Palace, Chad M. Oldfather, Todd C. Peppers

Scholarly Articles

Tucked inside the title page of David Lat’s Supreme Ambitions, just after a note giving credit for the cover design and before the copyright notice, sits a standard disclaimer of the sort that appears in all novels: “This is a work of fiction. Names, characters, places, and events either are the products of the author’s imagination or are used fictitiously. Any resemblance to actual persons, living or dead, events or locales is entirely coincidental.” These may be the most truly fictional words in the entire book. Its judicial characters are recognizable as versions of real judges, including, among others, …

"Cut—And That's A Wrap"—The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard

Scholarly Articles

State tax incentives for the film industry will remain part of the economic development program of many states despite recent troubled programs and calls by public advocacy groups to reign in or eliminate such programs. Some states have reduced or eliminated their film industry incentive programs, but accountability remains an issue for the forty-five percent of states with film incentive programs that do not require audit verification or substantiation of the benefits gained from the programs. The U.S. film industry continues to grow and there is opportunity for states with well-developed programs and rigorous compliance standards to be successful—providing net …

When “Disruption” Collides With Accountability: Holding Ridesharing Companies Liable For Acts Of Their Drivers, Alexi Pfeffer-Gillett

Scholarly Articles

When Uber launched in San Francisco in 2010, it took the city by storm. Here was a high-tech transportation service that seemingly did everything better than taxicabs: it was more convenient, more accessible, more comfortable, and even cheaper in many instances. Uber’s initial success inspired a number of lower-cost, nonprofessional “ridesharing” options, which have flourished.

Some skeptics, including taxicab operators, have decried the arrival of these peer-to-peer ridesharing services, now classified by regulators as Transportation Network Companies (TNCs). While such complaints could be easily dismissed as the dying groans of a “disrupted” industry, a string of passenger safety incidents has …