Law Commons^™

The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Minorities And Diversities: The Remarkable Experiment Of The League Of Nations, Carol Weisbrod

Faculty Articles and Papers

No abstract provided.

Constitutional Privacy And The Just Family, Anne Dailey

Faculty Articles and Papers

No abstract provided.

The State Action Doctrine, The Public- Private Distinction, And The Independence Of Constitutional Law, Richard Kay

Faculty Articles and Papers

No abstract provided.

Directiveness In Clinical Supervision, Jon Bauer

Faculty Articles and Papers

This article, first published in 1993 but not previously available on SSRN, explores the attitudes and practices of clinical law teachers relating to issues of “directiveness” in their clinical supervision. The inquiry focuses on the tension between the educational value of student autonomy and clinicians’ professional interest in ensuring high quality client representation. The authors conducted a survey of clinicians teaching at law schools throughout the United States.

Church Of The Lukumi Babalu Aye V. City Of Hialeah, Paul Bader

Faculty Articles and Papers

In Church of the Lukumi Babalu Aye v. City of Hialeah,1 a Florida district court has gone further than any other federal court in proscribing a church's right to exercise its religious beliefs. The district court found that the city's interests in public health, child welfare, and animal welfare were sufficient to override the protection provided under the free exercise clause of the First Amendment.2 After the Eleventh Circuit Court of Ap- peals affirmed in an unpublished opinion the Supreme Court granted cer- tiorari to decide whether the First Amendment3 protects a religion's prac- tice of animal sacrifice. The Supreme …

Ethics And Style: The Lessons Of Literature For Law, Thomas Morawetz

Faculty Articles and Papers

No abstract provided.

Imagining Justice: Aesthetics And Public Executions In Late Eighteenth-Century England, Steven Wilf

Faculty Articles and Papers

No abstract provided.

Feminism's Return To Liberalism, Anne Dailey

Faculty Articles and Papers

No abstract provided.

Some Comparative Remarks About The Efficacy Of International And Constitutional Law, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

Law And Macroeconomics: Employment Discrimination Litigation Over The Business Cycle, Peter Siegelman, John J. Donohue Iii

Faculty Articles and Papers

For the past two decades the law and economics movement has been one of the most influential forces in the legal academy. Its practitioners have relentlessly sought to unleash microeconomic insights on formerly pristine areas of legal doctrine. This Article focuses on a branch of law employment discrimination-that has already been examined from a microeconomic perspective. However, it represents a departure from the previous literature in that it considers the impact of macroeconomic phenomena on several aspects of employment discrimination litigation.

The European Convention On Human Rights And The Authority Of Law, Richard Kay

Faculty Articles and Papers

By almost all accounts, the system of international law established by the European Convention on Human Rights has been successful to a degree unimaginable when the Convention was signed in 1950. The European Court of Human Rights now routinely issues judgments finding the states party to the Convention to have defaulted in their obligations under it. Those judgments, sometimes touching on difficult and controversial issues that might have been thought to lie at the center of state sovereignty, are, almost equally routinely, honored by the respondent states who both pay the compensation ordered by the Court and also adjust their …

The Disclosure Of State Corporate Income Tax Data: Turning The Clock Back To The Future, Richard Pomp

Faculty Articles and Papers

Public access to federal tax return information has been evaluated and debated since the enactment of the first federal income tax. As a way to fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals, and provided that members of the public were entitled to examine the names of taxpayers and their liabilities. The initial purpose of this public disclosure was to notify potential taxpayers of the amounts being assessed against them, not to permit the public scrutiny of individual taxpayers. The Revenue Act of 1864 changed that, making all returns open for public inspection …

Corporate Tax Policy And The Right To Know: Improving State Tax Policymaking By Enhancing The Legislative And Public Access, Richard Pomp

Faculty Articles and Papers

This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of public corporations, the only states that have laws mandating disclosure of information relating to their state’s income tax are Arkansas, West Virginia, and Massachusetts.

Firm-specific disclosure of corporate tax information at the state level is necessary for informed tax policy, essential to public understanding of corporate tax reform issues, and will complement SEC mandated disclosures. …