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Articles 1 - 30 of 202
Full-Text Articles in Law
Back To The 1930s? The Shaky Case For Exempting Dividends, Reuven S. Avi-Yonah
Back To The 1930s? The Shaky Case For Exempting Dividends, Reuven S. Avi-Yonah
Articles
This article is based in part on the author’s U.S. Branch Report for Subject I of the 2003 Annual Congress of the International Fiscal Association, to be held next year in Sydney, Australia (forthcoming in Cahiers de droit fiscal international, 2003). He would like to thank Emil Sunley for his helpful comments on that earlier version, and Steve Bank, Michael Barr, David Bradford, Michael Graetz, and David Hasen for comments on this version. Special thanks are due to Yoram Keinan for his meticulous work on the EU regimes (see Appendix). All errors are the author’s. In this report, Prof. Avi-Yonah …
'A Time To Build' - William W. Cook And His Architects: Edward York And Philip Sawyer, Margaret A. Leary
'A Time To Build' - William W. Cook And His Architects: Edward York And Philip Sawyer, Margaret A. Leary
Articles
The following narrative outlines the role of donor William W. cook and the architects who built the Law Quadrangle 70 years ago. The report is excerpted and adapted from 94 Law Library Journal 395-425 (2002-26). The author is director of the University of Michigan Law School's Law Library.
Never Trust A Corporation, William Wilson Bratton
Never Trust A Corporation, William Wilson Bratton
Articles
I would like to start by noting multitudinous objections to assertions made in Larry Mitchell's Corporate Irresponsibility: America's Newest Export. But I waive these points for purposes of this Symposium. I would prefer to take the occasion to celebrate the book. So I will make two points on the subject of corporate social responsibility on which the book and I stand in complete accord.
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
The Once And Future Property Tax: A Dialogue With My Younger Self, Edward A. Zelinsky
Articles
As I look back on my youth (expansively defined as the first 40 years of my life), everywhere I went, the local real property tax was perceived as both bad and doomed. If I could speak with the brash young law student/graduate student/alderman I once was, he would undoubtedly tell me, with great confidence, that by the beginning of the next century (which then seemed very far away) the property tax would no longer play a role in the system of local public finance.
Alas, he was wrong.
This essay explains why the young man I once was, confident of …
The Application Of The Foreign Sovereign Immunities Act To An Action Against The French Railroad For Transporting Thousands Of Jews And Others To Their Deaths: Abrams V. Sncf, Malvina Halberstam
The Application Of The Foreign Sovereign Immunities Act To An Action Against The French Railroad For Transporting Thousands Of Jews And Others To Their Deaths: Abrams V. Sncf, Malvina Halberstam
Articles
No abstract provided.
Who Should Watch Over Refugee Law?, James C. Hathaway
Who Should Watch Over Refugee Law?, James C. Hathaway
Articles
On 13 December 2001, states committed themselves" ... to consider ways that may be required to strengthen the implementation of the 1951 Convention and/or 1967 Protocol". It is wonderful that after half a century we may finally be on the verge of taking oversight of the treaty seriously.
All My Rights, Carl E. Schneider
All My Rights, Carl E. Schneider
Articles
Diane Pretty was an Englishwoman in her early 40s who had been married nearly a quarter of a century. In November 1999, she learned she had amyotrophic lateral sclerosis-in Britain, motor neurone disease. Her condition deteriorated rapidly, and soon she was "essentially paralysed from the neck downwards." She had "virtually no decipherable speech" and was fed by a tube. She was expected to live only a few months or even weeks. AB a court later explained, however, "her intellect and capacity to make decisions are unimpaired. The final stages of the disease are exceedingly distressing and undignified. AB she is …
For Haven's Sake: Reflections On Inversion Transactions, Reuven S. Avi-Yonah
For Haven's Sake: Reflections On Inversion Transactions, Reuven S. Avi-Yonah
Articles
This article discusses “inversion” transactions, in which a publicly traded U.S. corporation becomes a subsidiary of a newly established tax haven parent corporation. In the last three years, an increasing number of these transactions have been taking place, undeterred by the shareholderlevel tax imposed by the IRS on them in 1994. The article first discusses the reasons for the increasing popularity of the transactions and the tax goals they aim at achieving (primarily avoiding subpart F and U.S. earnings stripping). The article then discusses the tax policy implications of these transactions. In the short run, the article suggests that the …
Marxism And The Continuing Irrelevance Of Normative Theory (Reviewing G. A. Cohen, If You're An Egalitarian, How Come You're So Rich? (2000)), Brian Leiter
Articles
No abstract provided.
How Underlying Patient Beliefs Can Affect Physician-Patient Communicaion About Prostate-Specific Antigen Testing, Michael H. Farrell, Margaret Ann Murphy, Carl E. Schneider
How Underlying Patient Beliefs Can Affect Physician-Patient Communicaion About Prostate-Specific Antigen Testing, Michael H. Farrell, Margaret Ann Murphy, Carl E. Schneider
Articles
Routine cancer screening with prostate-specific antigen (PSA) is controversial, and practice guidelines recommend that men be counseled about its risks and benefits. OBJECTIVE. To evaluate the process of decision making as men react to and use information after PSA counseling. DESIGN. Written surveys and semistructured qualitative interviews before and after a neutral PSA counseling intervention. PARTICIPANTS. Men 40 to 65 years of age in southeastern Michigan were recruited until thematic saturation—that is, the point at which no new themes emerged in interviews (n = 40). RESULTS. In a paper survey, 37 of 40 participants (93%) said that they interpreted the …
Encouraging Race-Based Advocacy In Legal Services Practice, Jonel Newman
Encouraging Race-Based Advocacy In Legal Services Practice, Jonel Newman
Articles
Every legal services program has a waiting room, some newly furnished, others with old sofas and tattered chairs. The families, children, and elderly sitting in these waiting rooms consistently are disproportionately racial and ethnic minorities. Despite this constant reminder that those seeking legal assistance for their perceived wrongs are disproportionately racial and ethnic minorities, legal services programs are bringing fewer and fewer affirmative challenges that incorporate race-based antidiscrimination claims.
In this article we explore possible reasons for this lack of affirmative race- and national-origin-based discrimination claims and suggest some ideas for preserving or restarting this type of advocacy, ideas that …
How The Electoral College Imitates The World Series, Michael Herz
How The Electoral College Imitates The World Series, Michael Herz
Articles
No abstract provided.
The Perception Of Risk, Cass R. Sunstein
The Principle And Practice Of Women's 'Full Citizenship': A Case Study Of Sex-Segregated Public Education, Jill Elaine Hasday
The Principle And Practice Of Women's 'Full Citizenship': A Case Study Of Sex-Segregated Public Education, Jill Elaine Hasday
Articles
No abstract provided.
U.S. Announces Intent Not To Ratify International Criminal Court Treaty, Curtis A. Bradley
U.S. Announces Intent Not To Ratify International Criminal Court Treaty, Curtis A. Bradley
Articles
No abstract provided.
The Juvenile Death Penalty And International Law, Curtis A. Bradley
The Juvenile Death Penalty And International Law, Curtis A. Bradley
Articles
The United States is almost alone among nations in permitting the execution of juvenile offenders. Citing this fact, along with a variety of legal and historical materials, litigants and scholars are increasingly claiming that the United States’ use of the juvenile death penalty violates international law. This Article examines the validity of this claim,from the perspective of both the international legal system and the U.S. legal system.
Based on a detailed examination of the United States’ interaction with treaty regimes and international institutions since the late 1940s,the Article concludes that the international law arguments against the juvenile death penalty have …
Homes Rule (Reviewing William A. Fischel, The Homevoter Hypothesis: How Home Values Influence Local Government Taxation, School Finance, And Land-Use Policies (2001)), Lee Anne Fennell
Articles
No abstract provided.
International Harmonization Of Antitrust Law: The Tortoise Or The Hare?, Diane P. Wood
International Harmonization Of Antitrust Law: The Tortoise Or The Hare?, Diane P. Wood
Articles
No abstract provided.
Market Evidence In Corporate Law, Daniel R. Fischel
Switching The Default Rule, Cass R. Sunstein
Switching The Default Rule, Cass R. Sunstein
Articles
There is a standard analysis of default rules in contract law, including those forms of contract law that fall under the label of employment law. But behavioral economics raises many complications. Professor Cass R. Sunstein explains that the default rule can create an endowment effect, making employees value certain rights more, simply because they have been granted such rights in the first instance. New evidence, based on a survey of law students, is introduced to show a significant endowment effect in the context of vacation time. Similarly, the default rule for savings plans, set by employers or by law, seems …
Surprising Admissions, Saul Levmore
Book Review (Reviewing Sven Lindquist, A History Of Bombing (2001)), Jonathan Masur
Book Review (Reviewing Sven Lindquist, A History Of Bombing (2001)), Jonathan Masur
Articles
No abstract provided.
Smoothing The Boundary Between Foreign And Domestic Law: Comments On Professors Dodge, Golove, And Stephan, Richard A. Epstein
Smoothing The Boundary Between Foreign And Domestic Law: Comments On Professors Dodge, Golove, And Stephan, Richard A. Epstein
Articles
No abstract provided.
Is There A Constitutional Right To Clone?, Cass R. Sunstein
Is There A Constitutional Right To Clone?, Cass R. Sunstein
Articles
No abstract provided.
Philippic.Com, Cass R. Sunstein
Philippic.Com, Cass R. Sunstein
Articles
A recent trend in so-called "second generation" legal commentary about the Internet suggests that, though it is an unparalleled communication medium and a means of engaging in global e-commerce, it is not an unmitigated force for good. Instead, the Net poses a fundamental danger to democracy. This trend takes shape in works by well-known cyberlaw theorists like Lawrence Lessig, Andrew Shapiro, and Neil Weinstock Netanel, but the most recent and most troubling criticism lies in Professor Cass Sunstein 's Republic.com. In this book, Professor Sunstein argues that perfect filtering of information on the Internet will lead to a fractured communications …
Probability Neglect: Emotions, Worst Cases, And Law, Cass R. Sunstein
Probability Neglect: Emotions, Worst Cases, And Law, Cass R. Sunstein
Articles
No abstract provided.
Reflections On Constitutionalizing Women's Equality, Mary Anne Case
Reflections On Constitutionalizing Women's Equality, Mary Anne Case
Articles
No abstract provided.
Maintaining The Integrity Of Death: An Argument For Restricting A Defendant's Right To Volunteer For Execution At Certain Stages In Capital Proceedings, Anthony Casey
Articles
No abstract provided.
Does Literature Work As Social Science? The Case Of George Orwell, Richard A. Epstein
Does Literature Work As Social Science? The Case Of George Orwell, Richard A. Epstein
Articles
No abstract provided.
Military Tribunals And Legal Culture: What A Difference Sixty Years Makes, Cass R. Sunstein, Jack L. Goldsmith
Military Tribunals And Legal Culture: What A Difference Sixty Years Makes, Cass R. Sunstein, Jack L. Goldsmith
Articles
No abstract provided.