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Full-Text Articles in Law

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah Dec 2000

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.


The Best-Laid Plans, Carl E. Schneider Jul 2000

The Best-Laid Plans, Carl E. Schneider

Articles

It is natural to suppose law is like the centurion and can do as it will: "I say to this man, Go, and he goeth; and to another, Come, and he cometh; and to my servant, Do this, and he doeth it." But a thousand years ago, King Canute tried to disillusion his courtiers about his efficacy by commanding the waves to stop beating. And fifty years ago, Harry Truman predicted of Dwight Eisenhower, "He'll sit here, and he'll say, 'Do this! Do that!' And nothing will happen. Poor Ike-it won't be a bit like the Army. He'll find it …


The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan Jan 2000

The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan

Articles

It has become conventional wisdom that internal regulations that distinguish between products on the basis of their production method are GATT-illegal, where applied to restrict imports (although possibly some such measures might be justified as 'exceptions' under Article XX). The aim of this article is to challenge this conventional wisdom, both from a jurisprudential and a policy perspective. First, we argue there is no real support in the text and jurisprudence of the GATT for the product/process distinction. The notion developed in the unadopted Tuna/Dolphin cases that processed-based measures are somehow excluded from the coverage of Article III (National Treatment) …


In Re Silicon Graphics Inc.: Shareholder Wealth Effects Resulting From The Interpretation Of The Private Securities Litigation Reform Act's Pleading Standard, Marilyn F. Johnson, Karen K. Nelson, Adam C. Pritchard Jan 2000

In Re Silicon Graphics Inc.: Shareholder Wealth Effects Resulting From The Interpretation Of The Private Securities Litigation Reform Act's Pleading Standard, Marilyn F. Johnson, Karen K. Nelson, Adam C. Pritchard

Articles

This Article presents an empirical study of changes in shareholder wealth resulting from the Ninth Circuit Court of Appeals decision in In re Silicon Graphics Inc. Securities Litigation, which interpreted the pleading provision established in the Private Securities Litigation Reform Act of 1995 (the "Reform Act"). Congress passed the Reform Act as part of an ongoing effort to protect corporations from abusive suits alleging "fraud by hindsight." In such suits, plaintiffs claimed that a sudden drop in a company's stock price was evidence that the issuer and its management covered up the bad news that led to the price drop. …


Aggregation And Settlement Of Mass Torts, Edward H. Cooper Jan 2000

Aggregation And Settlement Of Mass Torts, Edward H. Cooper

Articles

It is the way of symposia that, after conveners assign topics for discussion, participants interpret those topics to cover subjects that interest themselves. I understand my assignment to be discussion of "nonbankruptcy closure" and "settlement." The Judicial Conference Working Group on Mass Torts suggests possible approaches that might facilitate closure of mass tort claims by litigation or by settlement! This paper will explore two models prepared to illustrate the challenges that confront any approach to fair and efficient closure. The first model is the "All-Encompassing Model," while the second is a draft of settlement-class provisions for Federal Rule of Civil …


Reading Texts, Reading Traditions: African Masks And American Law, James Boyd White Jan 2000

Reading Texts, Reading Traditions: African Masks And American Law, James Boyd White

Articles

My subject in this Essay is the relation between a text or other artifact and the tradition against which it acts. I want to begin by borrowing from a book that seems to me to represent a model-not the only model, of course, but a very good one-of a certain kind of cultural investigation. The book is Inventing Masks by Z.S. Strother, an art historian at Columbia University who specializes in African art. Its material subject is a set of face masks made by the Central Pende, an African people in what is now the Democratic Republic of Congo.


Allocating The Judicial Power In A 'Unified Judiciary' (Restructuring Federal Courts), Evan H. Caminker Jan 2000

Allocating The Judicial Power In A 'Unified Judiciary' (Restructuring Federal Courts), Evan H. Caminker

Articles

Over the past half-century, federal courts scholarship concerning congressional control over the authority of Article III courts has focused predominantly on the question of jurisdiction: Which, if any, federal courts may or must be available to adjudicate which cases or controversies?' This preoccupation is unsurprising since most threatened or actualized congressional regulation over this period of time has concerned when and which federal courts would play a role in implementing the law of the land.2


"Can (Did) Congress 'Overrule' Miranda?, Yale Kamisar Jan 2000

"Can (Did) Congress 'Overrule' Miranda?, Yale Kamisar

Articles

I think the great majority of judges, lawyers, and law professors would have concurred in Judge Friendly's remarks when he made them thirty-three years ago. To put it another way, I believe few would have had much confidence in the constitutionality of an anti-Miranda provision, usually known as § 3501 because of its designation under Title 18 of the United States Code, a provision of Title II of the Omnibus Crime Control and Safe Streets Act of 1968 (hereinafter referred to as the Crime Act or the Crime Bill), when that legislation was signed by the president on June 19, …


Lilly V. Virginia Glimmers Of Hope For The Confrontation Clause?, Richard D. Friedman Jan 2000

Lilly V. Virginia Glimmers Of Hope For The Confrontation Clause?, Richard D. Friedman

Articles

In 1662, in The Case of Thomas Tong and Others, which involved charges of treason against several defendants, the judges of the King's Bench conferred on a crucial set of points of procedure. As reported by one of the judges, Sir John Kelyng, the judges agreed unanimously that a pretrial confession made to the authorities was evidence against the Party himself who made the Confession, and indeed, if adequately proved could support a conviction of that party without additional witnesses to the treason itself. But -- again unanimously, and quite definitively -- the judges also agreed that the confession cannot …


Race And The Right To Vote After Rice V. Cayetano, Ellen D. Katz Jan 2000

Race And The Right To Vote After Rice V. Cayetano, Ellen D. Katz

Articles

Last Term, the Supreme Court relied on Gomillion [v. Lightfoot] to hold that Hawaii, like Alabama before it, had segregated voters by race in violation of the Fifteenth Amendment. The state law at issue in Rice v. Cayetano provided that only "Hawaiians" could vote for the trustees of the state's Office of Hawaiian Affairs ("OHA"), a public agency that oversees programs designed to benefit the State's native people. Rice holds that restricting the OHA electorate to descendants of the 1778 inhabitants of the Hawaiian Islands embodied a racial classification that effectively "fenc[ed] out whole classes of ...ci tizens from decisionmaking …


Commentary (Response To Article By H. David Rosenbloom), Reuven S. Avi-Yonah Jan 2000

Commentary (Response To Article By H. David Rosenbloom), Reuven S. Avi-Yonah

Articles

David Rosenbloom has delivered an important lecture on an important topic:' whether exploiting differences between the tax system of two different jurisdictions to minimize the taxes paid to either or both ("international tax arbitrage") is a problem, and if so, whether anything can be done about it in a world without a "world tax organization." As Rosenbloom states, international tax arbitrage is "the planning focus of the future,"2 and recently has been the focus of considerable discussion and debate (for example, upon the promulgation and subsequent withdrawal under fire of Notice 98-11).3 Rosenbloom's lecture is one of the first attempts …


Joe Grano: The 'Kid From South Philly' Who Educated Us All (In Tribute To Joseph D. Grano), Yale Kamisar Jan 2000

Joe Grano: The 'Kid From South Philly' Who Educated Us All (In Tribute To Joseph D. Grano), Yale Kamisar

Articles

No serious student of police interrogation and confessions can write on the subject without building on Professor Joseph D. Grano's work or explaining why he or she disagrees with him (and doing so with considerable care). Nor is that all.


Bye-Bye Bluebook?, Pamela Lysaght, Grace C. Tonner Jan 2000

Bye-Bye Bluebook?, Pamela Lysaght, Grace C. Tonner

Articles

In March 2000, Aspen Law & Business published a new citation manual, the ALWD Citation Manual-A Professional System of Citation.' Developed mostly as a "restatement of citation," the ALWD Citation Manual not only provides the legal academy with a text that simplifies teaching legal citation, but also provides judges and lawyers with a helpful desktop reference book. This article explains why a new citation manual was created and highlights some of its significant features?


Due Process Rights Of The Second Parent In Child Protection Proceedings, Donald N. Duquette Jan 2000

Due Process Rights Of The Second Parent In Child Protection Proceedings, Donald N. Duquette

Articles

When one parent is charged with child neglect or abuse under MCL 712A.2(b)and the other parent is not an active participant in the abuse, is absent, or is not part of the same household, what process is due the second parent?' If the second parent comes forward and asks for custody, should he or she be able to get it, absent a finding of neglect or abuse as to that parent? Or is the child a ward of the Family Court, based on the misconduct or maltreatment of one parent so that the second parent is subject to the court's …


Weak Legs: Misbehavior Before The Enemy, William I. Miller Jan 2000

Weak Legs: Misbehavior Before The Enemy, William I. Miller

Articles

Making cowardice a capital offense strikes us as a kind of barbaric survival from a rougher age, a time, that is, when few doubted that courage ranked higher than pity or prudence in the scale of virtues. And if many of us today believe that capital punishment cannot be justified even for the sadistic torturer, what a shock to discover that, as an official matter at least, Congress reserves it for the person who cannot kill at all.


Autistic Contracts (Symposium), James J. White Jan 2000

Autistic Contracts (Symposium), James J. White

Articles

In this paper I address the question whether the law should affirm the offeror's inference and should bind the offeree to the terms proposed by the offeror even in circumstances where the offeree may not intend to accept those terms and where an objective observer might not draw the inference of agreement from the offeree's act. Modem practice and current proposals concerning contract formation in Revised Article 2 and in the Uniform Computer Information Transactions Act (nee Article 2B) press these issues on us more forcefully than old practices and different law did. 1 But contractual autism is not new; …


Building Pediatric Law Careers: The University Of Michigan Law School Experience, Melissa Breger, Suellyn Scarnecchia, Frank E. Vandervort, Naomi Woloshin Jan 2000

Building Pediatric Law Careers: The University Of Michigan Law School Experience, Melissa Breger, Suellyn Scarnecchia, Frank E. Vandervort, Naomi Woloshin

Articles

There are several obstacles to training and supporting pediatric lawyers. Children are a relatively new group of clients and law schools have not traditionally provided pediatric training. The required training is particularly challenging to deliver because it is inherently interdisciplinary, requiring faculty and students to look outside of the law school to obtain necessary knowledge. The greatest obstacle to developing the careers of pediatric lawyers is the low pay and low prestige typically afforded children's lawyers. As a result, law students reasonably question the likelihood of developing a successful career in the field. The number of available jobs is limited …


Governments, Citizens, And Injurious Industries, Hanoch Dagan, James J. White Jan 2000

Governments, Citizens, And Injurious Industries, Hanoch Dagan, James J. White

Articles

In this Article, Professors Hanoch Dagan and James White study the most recent challenge raised by mass torts litigation: the interference of governments with the bilateral relationship between citizens and injurious industries. Using the tobacco settlement as their case study, Dagan and White explore the important benefits and the grave dangers of recognizing governments' entitlement to reimbursement for costs they have incurred in preventing or ameliorating their citizens' injuries. They further demonstrate that the current law can help capture these benefits and guard against the entailing risks, showing how subrogation law can serve as the legal foundation of the governments' …


The Secrecy Interest In Contract Law, Omri Ben-Shahar, Lisa Bernstein Jan 2000

The Secrecy Interest In Contract Law, Omri Ben-Shahar, Lisa Bernstein

Articles

A long and distinguished line of law-and-economics articles has established that in many circumstances fully compensatory expectation damages are a desirable remedy for breach of contract because they induce both efficient performance and efficient breach. The expectation measure, which seeks to put the breached-against party in the position she would have been in had the contract been performed, has, therefore, rightly been chosen as the dominant contract default rule. It does a far better job of regulating breach-or-perform incentives than its leading competitors-the restitution measure, the reliance measure, and specific performance. This Essay does not directly take issue with the …


Legal Representation For Children In Protection Proceedings: Two Distinct Lawyer Roles Are Required, Donald N. Duquette Jan 2000

Legal Representation For Children In Protection Proceedings: Two Distinct Lawyer Roles Are Required, Donald N. Duquette

Articles

The thesis of this article is that it is a mistake to try to develop a single lawyer role for children in protection cases which tries to accommodate their developing capacities from infants to articulate teens. Sometimes a child needs a traditional attorney; sometimes a best interests advocate. We should adopt different standards for the different lawyer roles. Trying to define a single lawyer role for children of all ages and all capacities is an impossible task. This article argues that we should resolve the ambivalence not by adopting a client-directed or a best interests approach, but by having two …


The Usury Trompe L'Oeil, James J. White Jan 2000

The Usury Trompe L'Oeil, James J. White

Articles

This Article demonstrates how the interaction of a federal statute passed in 1864,1 a case decided by the Supreme Court in 1978,2 and modem technology has legally debarred every state legislature from controlling consumer interest rates in its state-but not from passing laws that appear to do so-and has politically debarred the Congress from setting federal rates to replace the state rates. As a consequence, the elaborate usury laws on the books of most states are only a trompe l'oeil, a "visual deception... rendered in extremely fine detail ... ." The presence of these finely detailed laws gives the illusion …


Phoebe's Lament (Symposium: Empirical Research In Commercial Transactions), James J. White Jan 2000

Phoebe's Lament (Symposium: Empirical Research In Commercial Transactions), James J. White

Articles

Assume a bright hypothetical social scientist - call her Phoebe - who is completely ignorant of legal research as it is practiced in today's law schools. Phoebe might speculate about legal research as follows. First, she would note that the law schools are joined with and are the exclusive source of the practitioners of a profession. Second, she would note that commercial and legal actors rub up against and are influenced by the law in countless ways every day. Third, she might remark that this interaction occurs practically on the doorsteps of our law schools. Unlike anthropologists, who may have …


Three Faces Of Private Property, Michael A. Heller Jan 2000

Three Faces Of Private Property, Michael A. Heller

Articles

Private property is a rather elusive concept. Any kid knows what it means for something to be mine or yours, but grownup legal theorists get flustered when they try to pin down the term. Typically they, actually we, turn to a familiar analytic toolkit: including, for example, Blackstone's image of private property as "sole and despotic dominion"; Hardin's metaphor of the "tragedy of the commons"; and, more generally, the division of ownership into a trilogy of private, commons, and state forms. While each analytic tool has a distinguished pedigree and certain present usefulness, each also imposes a cost because it …


Uncoupling The Law Of Takings, Michael A. Heller, James E. Krier Jan 2000

Uncoupling The Law Of Takings, Michael A. Heller, James E. Krier

Articles

The law of takings couples together matters that should be treated independently. The conventional view, shared by courts and commentators alike, has been that any takings case can be resolved in one of two ways: either there is a taking and compensation is due, or there is no taking and no compensation is due. These results are fine as long as one holding or the other serves the two central concerns of the Takings Clause - eficiency and justice. But a problem arises when the two purposes behind the law of takings come into cordhct, as they readily might. It …


Strategic Voting On Multimember Courts, Evan H. Caminker Jan 2000

Strategic Voting On Multimember Courts, Evan H. Caminker

Articles

In appellate adjudication, decisions are rendered by a multimember court as a collective entity, not by individual judges. Yet legal scholars have only just begun to explore the formal and informal processes by which individual votes are transformed into a collective judgment. In particular, they have paid insufficient attention to the ways in which the vote of each individual judge is influenced by the views of her colleagues on a multimember court.


Congress' Arrogance, Yale Kamisar Jan 2000

Congress' Arrogance, Yale Kamisar

Articles

Does Dickerson v. U.S., reaffirming Miranda and striking down §3501 (the federal statute purporting to "overrule" Miranda), demonstrate judicial arrogance? Or does the legislative history of §3501 demonstrate the arrogance of Congress? Shortly after Dickerson v. U.S. reaffirmed Miranda and invalidated §3501, a number of Supreme Court watchers criticized the Court for its "judicial arrogance" in peremptorily rejecting Congress' test for the admissibility of confessions. The test, pointed out the critics, had been adopted by extensive hearings and debate about Miranda's adverse impact on law enforcement. The Dickerson Court did not discuss the legislative history of §3501 at all. However, …


Festschrift: Lee Loevinger, Layman E. Allen Jan 2000

Festschrift: Lee Loevinger, Layman E. Allen

Articles

Lee Loevinger is well-known and recognized for his outstanding achievements as a Minnesota Supreme Court Justice, as Assistant United States Attorney General for Antitrust, and as a superb practicing attorney. Perhaps less appreciated are his extraordinary contributions to the intersection of law and science generally and more particularly to the nurturing of the application of computer technology to law in its infancy.


Private Remedies For Public Wrongs Under Section 5 (Symposium: New Directions In Federalism), Evan H. Caminker Jan 2000

Private Remedies For Public Wrongs Under Section 5 (Symposium: New Directions In Federalism), Evan H. Caminker

Articles

The Supreme Court has ushered in the new millennium with a renewed emphasis on federalism-based limits to Congress's regulatory authority in general, and Congress's Section 5 power to enforce the Fourteenth Amendment in particular. In a recent string of cases, the Court has refined and narrowed Section 5's enforcement power in two significant ways.1 First, the Court made clear that Congress lacks the authority to interpret the scope of the Fourteenth Amendment's substantive provisions themselves, and may only "enforce" the judiciary's definition of Fourteenth Amendment violations. 2 Second, the Court embraced a relatively stringent requirement concerning the relationship between means …


The Baker [Baker V. State, 744 A.2d 864 (Vt. 1999)] Case, Civil Unions, And The Recognition Of Our Common Humanity: An Introduction And A Speculation, David L. Chambers Jan 2000

The Baker [Baker V. State, 744 A.2d 864 (Vt. 1999)] Case, Civil Unions, And The Recognition Of Our Common Humanity: An Introduction And A Speculation, David L. Chambers

Articles

Every. Vermonter seems to know about two recent decisions of the Vermont Supreme Court. In the first, the court struck down the system of local financing of public schools. Like similar decisions in many other states, the school financing case led to a struggle in the legislature and difficulties for legislators at election time. In the second and even more controversial decision, the court reached an outcome that no other state supreme court had ever reached: it held unconstitutional the state's marriage law on the ground that it inappropriately denied the legal benefits of marriage to same-sex couples. This decision, …


Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah Jan 2000

Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah

Articles

This Article examines the increased use of tax incentives as weapons in the international competition to attract investment. Professor Avi-Yonah argues that the establishment of tax havens allows large amounts of capital to go untaxed, depriving both developed and developing countries of revenue and forcing them to rely on forms of taxation less progressive than the income tax. He points to social insurance programs, many of which are already on uncertain courses as aging populations imperil their fiscal health, as likely to bear the brunt of the revenue loss that tax havens cause. Professor Avi-Yonah contends that both economic efficiency …