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Articles 1 - 30 of 252
Full-Text Articles in Law
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst
Law & Economics Working Papers Archive: 2003-2009
The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax incentive to earn income in low-tax countries, rewards aggressive tax planning, and is not compatible with any common metrics of efficiency. The U.S. system is also notoriously complex; observers are nearly unanimous in lamenting the heavy compliance burdens and the impracticality of coherent enforcement. Further, despite a corporate tax rate one standard deviation above that of other OECD countries, the U.S. corporate tax system raises relatively little revenue, due in part to the shifting of …
Frank Allen: An Appreciation, Richard Lempert
Frank Allen: An Appreciation, Richard Lempert
University of Michigan Journal of Law Reform
Francis Allen was the Dean who hired me. First deans are, in their own way, as memorable as first kisses; they set expectations for all that follows. The expectations that Frank Allen set were high indeed. In this young professor's mind (I was 24 when I received my offer; 25 when I joined the faculty) he embodied what I still regard as the two most important academic virtues: scholarship and decency. These virtues combined to make him, at the time he accepted the Michigan deanship, perhaps the nation's most powerful voice for criminal justice reform and the country's leading scholar …
Interrogation Of Detainees: Extending A Hand Or A Boot?, Amos N. Guiora
Interrogation Of Detainees: Extending A Hand Or A Boot?, Amos N. Guiora
University of Michigan Journal of Law Reform
The current "war on terror" provides the Bush administration with a unique opportunity to both establish clear guidelines for the interrogation of detainees and to make a forceful statement about American values. How the government chooses to act can promote either an ethical commitment to the norms of civil society, or an attitude analogous to Toby Keith's "American Way," where Keith sings that "you'll be sorry that you messed with the USofA, 'Cuz we'll put a boot in your ass, It's the American Way."
Long Live The Lie Bill!, Lucila I. Van Dam
Long Live The Lie Bill!, Lucila I. Van Dam
University of Michigan Journal of Law Reform
What successful defamation plaintiffs typically desire and doctrinally deserve is to have their reputations restored. Presently, however, a plaintiff who has established that she was defamed by the defendant is entitled only to an award of damages, which does nothing to restore reputation. This Note proposes that in addition to a damages award, courts-- if they are to take seriously their obligation to compensate the plaintiff-- should order the defendant to retract the defamatory statement. Contrary to the prevailing view, this Note argues that the proposed retraction order does not jeopardize the First Amendment guarantee of free expression.
Addressing Segregation In The Brown Collar Workplace: Toward A Solution For The Inexorable 100%, Leticia M. Saucedo
Addressing Segregation In The Brown Collar Workplace: Toward A Solution For The Inexorable 100%, Leticia M. Saucedo
University of Michigan Journal of Law Reform
Despite public perception to the contrary, segregated workplaces exist in greater number today than ever before, largely because of the influx of newly arrived immigrant workers to low-wage industries throughout the country. Yet existing antidiscrimination frameworks no longer operate adequately to rid workplaces of the segregation that results from targeting immigrant workers. This Article suggests a new anti-discrimination framework to address workplace segregation. The Article reviews how litigants have attempted to rid the workplace of conditions resulting from segregated departments through existing anti-discrimination frameworks. It then suggests a simple, yet powerful, shift in the inferences that can be drawn from …
Where Equity Meets Expertise: Re-Thinking Appellate Review In Complex Litigation, Michael J. Hays
Where Equity Meets Expertise: Re-Thinking Appellate Review In Complex Litigation, Michael J. Hays
University of Michigan Journal of Law Reform
The field of complex litigation continues to grow as both an academic study and a popular phenomenon. One cannot escape news accounts of major class action litigation, and lawyers continue to find new ways to push the outer bounds of civil litigation practices to accommodate large-scale disputes involving multiple claims or parties. Many question whether traditional procedures can or should apply to these cases. Drawing on this well-recognized procedural tension, this Article explores the relationship between trial and appellate courts in complex litigation and argues for a revised standard of appellate review for trial court decisions affecting the party structure …
Systemic Compliance Complaints: Making Idea's Enforcement Provisions A Reality, Monica Costello
Systemic Compliance Complaints: Making Idea's Enforcement Provisions A Reality, Monica Costello
University of Michigan Journal of Law Reform
Since the passage of what is now known as the Individuals with Disabilities Education Act ("IDEA") in 1975, this country has recognized the importance of providing appropriate educational services to students with disabilities. When a school district fails to provide these services, an organization can file a compliance complaint with the state's designated education agency to investigate the violation. This Note uses California as a case study and argues that state education agencies should be required to investigate systemic violations, even when the names of affected students are not provided. To effectively protect the rights of students with disabilities and …
John C. H. Wu At The University Of Michigan School Of Law, Xiuqing Li
John C. H. Wu At The University Of Michigan School Of Law, Xiuqing Li
Articles
The following is an English language translation of a 2008 Chinese language article on John C.H. Wu, Soochow Law School LL.B. 1920 and Michigan Law School, J.D. 1921, by Professor Li Xiuqing of Shanghai's East China University of Political Science and Law. Li is a specialist in Chinese and foreign legal history, with a focus on the transplant of Western and Japanese law into China during the late imperial and modern era. She also serves as the Secretary-General of the China Foreign Legal History Association. In 2006-07, Li was a Fulbright Scholar at the University of Michigan Law School, where …
A Narrow Path To Diversity: The Constitutionality Of Rezoning Plans And Strategic Site Selection Of Schools After Parents Involved, Steven T. Collis
A Narrow Path To Diversity: The Constitutionality Of Rezoning Plans And Strategic Site Selection Of Schools After Parents Involved, Steven T. Collis
Michigan Law Review
Justice Kennedy's concurrence in Parents Involved in Community Schools v. Seattle School District Number 1 raised an important and timely constitutional issue: whether the Constitution permits K-12 public school districts not under existing desegregation orders to use site selection of new schools or rezoning plans to achieve racial diversity. Numerous scholars and journalists have interpreted Justice Kennedy's concurrence as explicitly answering the question in the affirmative. This Note argues that the opposite is true. Justice Kennedy's past jurisprudence, as well as his language in Parents Involved, favors the use of strict scrutiny. Indeed, in Parents Involved, Justice Kennedy …
Uncertainty Revisited: Legal Prediction And Legal Postdiction, Ehud Guttel, Alon Harel
Uncertainty Revisited: Legal Prediction And Legal Postdiction, Ehud Guttel, Alon Harel
Michigan Law Review
Legal scholarship, following rational-choice theory, has traditionally treated uncertainty as a single category. A large body of experimental studies, however, has established that individuals treat guesses concerning the future differently than guesses concerning the past. Even where objective probabilities and payoffs are identical, individuals are much more willing to predict a future event (and are more confident in the accuracy of their predictions) than they are willing to postdict a past event (and are also less confident in the accuracy of their postdiction). For example, individuals are more willing to bet on the results of a future die toss than …
The Myth And The Reality Of American Constitutional Exceptionalism, Stephen Gardbaum
The Myth And The Reality Of American Constitutional Exceptionalism, Stephen Gardbaum
Michigan Law Review
This Article critically evaluates the widely held view inside and outside the United States that American constitutional rights jurisprudence is exceptional. There are two dimensions to this perceived American exceptionalism: the content and the structure of constitutional rights. On content, the claim focuses mainly on the age, brevity, and terseness of the text and on the unusually high value attributed to free speech. On structure, the claim is primarily threefold. First, the United States has a more categorical conception of constitutional rights than other countries. Second, the United States has an exceptionally sharp public/private division in the scope of constitutional …
The Evolution Of Property Rights: A Synthetic Overview, James E. Krier
The Evolution Of Property Rights: A Synthetic Overview, James E. Krier
Law & Economics Working Papers Archive: 2003-2009
In this paper I review, extend, and critique two contrasting approaches to the evolution of property rights. The legal literature on the subject is dominated by a conventional approach, which holds a virtual monopoly despite its many shortcomings, and the literature neglects an alternative approach, despite its many virtues (including, but not limited to, the virtue of responding to many of the conventional approach’s deficiencies). The paper provides an overview of both approaches, including a brief intellectual history of each – and should thus inform readers without specialized knowledge of the subject but nevertheless interested in it – and aims …
Vol. 59, No. 6, November 19, 2008, University Of Michigan Law School
Vol. 59, No. 6, November 19, 2008, University Of Michigan Law School
Res Gestae
•Two Days with Desmond Tutu •Pulitzer Prof •Lawyer Video Game •Save Yourself •Between the Briefs •This is Water •The Tech Column •When You Were Cooler •The Food Court •Halloween Pics
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Articles
The United States imposes a 30 percent withholding tax on dividends paid to nonresident aliens. However, this tax is rarely paid by portfolio investors because they can swap into U.S. securities, receiving payments to match both capital gain and dividends. Treasury has ruled that swap payments have an origin in the taxpayer’s residence so there is no withholding obligation on payments that match dividends. The proposal would impose withholding tax on dividend equivalents on the ground that there is no policy justification for a distinction between dividends, substitute dividends under securities lending transaction (which are treated as dividends and are …
Nothing Improper? Examining Constitutional Limits, Congressional Action, Partisan Motivation, And Pretextual Justification In The U. S. Attorney Removals, David C. Weiss
Michigan Law Review
The forced mid-term resignations of nine U.S. Attorneys was an unprecedented event in American history. Nearly one year after the administration executed the removals, the House Judiciary Committee was still reviewing and publicizing emails, memoranda, and other documents in an effort to understand how the firings were effectuated. This Note examines many of those documents and concludes that the removals were likely carried out for partisan reasons. It then draws on the Constitution, Supreme Court precedent, and separation of powers principles to argue that Congress is constitutionally empowered to enact removal limitations for inferior officers such as U.S. Attorneys so …
Practice Makes Perfect? An Empirical Study Of Claim Construction Reversal Rates In Patent Cases, David L. Schwartz
Practice Makes Perfect? An Empirical Study Of Claim Construction Reversal Rates In Patent Cases, David L. Schwartz
Michigan Law Review
This Article examines whether U.S. district court judges improve their skills at patent claim construction with experience, including the experience of having their own cases reviewed by the Court of Appeals for the Federal Circuit. In theory, higher courts teach doctrine to lower courts via judicial decisions, and lower courts learn from these decisions. This Article tests the teaching-and-learning premise on the issue of claim construction in the realities of patent litigation. While others have shown that the Federal Circuit reverses a large percentage of lower court claim constructions, no one has analyzed whether judges with more claim construction appeal …
Torts And Innovation, Gideon Parchomovsky, Alex Stein
Torts And Innovation, Gideon Parchomovsky, Alex Stein
Michigan Law Review
This Essay exposes and analyzes a hitherto overlooked cost of tort law: its adverse effect on innovation. Tort liability for negligence, defective products, and medical malpractice is determined by reference to custom. We demonstrate that courts' reliance on custom and conventional technologies as the benchmark of liability chills innovation and distorts its path. Specifically, recourse to custom taxes innovators and subsidizes replicators of conventional technologies. We explore the causes and consequences of this phenomenon and propose two possible ways to modify tort law in order to make it more welcoming to innovation.
Are Artificial Tans The New Cigarette? How Plaintiffs Can Use The Lessons Of Tobacco Litigation In Bringing Claims Against The Indoor Tanning Industry, Andrea Y. Loh
Michigan Law Review
Indoor tanning salons have grown significantly in popularity during recent years. Scientific research has revealed a strong link between skin cancer and ultraviolet light exposure from indoor tanning lamps. Despite such dangers, federal regulations place minimal restrictions on the labeling of indoor tanning lamps. Indoor tanning salons work vigorously to dispel notions of a link to skin cancer, often falsely promoting various health benefits of indoor tanning. The first lawsuit for injuries resulting from indoor tanning was recently filed against an indoor tanning salon, and other such litigation is poised to follow. This Note examines three potential tort claims against …
Vol. 59, No. 5, October 29, 2008, University Of Michigan Law School
Vol. 59, No. 5, October 29, 2008, University Of Michigan Law School
Res Gestae
•Jenny Runkles Banquet •Letter from the Editor •Tech Column •Save Yourself •Between the Briefs •Presidential Debate •This is Water •Best of LawOpen •The Food Court
Michigan Guidelines 10th Anniversary, University Of Michigan Law School
Michigan Guidelines 10th Anniversary, University Of Michigan Law School
Event Materials
Program for a book launch ceremony for The Michigan Guidelines on the International Protection of Refugees.
The Professional Ethics Of Billing And Collections, Mark A. Hall, Carl E. Schneider
The Professional Ethics Of Billing And Collections, Mark A. Hall, Carl E. Schneider
Articles
Medicine is a Profession on which physicians rely for their livelihood and patients for their lives. If physicians do not charge for services, they cannot survive. If patients cannot afford those services, they cannot survive. No wonder many physicians have long agreed that fees are “one of the most difficult problems . . . between patient and physician.” For years comprehensive insurance subdued this problem, but currently widespread underinsurance and consumer-directed health care are reviving it. Even as the ranks of the uninsured continue to increase,the latest hope for controlling medical costs requires insured patients to pay for much more …
Vol. 59, No. 4, October 14, 2008, University Of Michigan Law School
Vol. 59, No. 4, October 14, 2008, University Of Michigan Law School
Res Gestae
•The RG Tries Its Hand at Economic Analysis •Letter to the Editor •Nunc Pro Tunc •Kicking it Old School •Pop Linguistics •Softball Champs •Nannes •Save Yourself •Case Notes •The Food Court •Fall Recipe Bonanza
Eyes Wide Shut: How Ignorance Of The Common Interest Doctrine Can Compromise Informed Consent, Katharine Traylor Schaffzin
Eyes Wide Shut: How Ignorance Of The Common Interest Doctrine Can Compromise Informed Consent, Katharine Traylor Schaffzin
University of Michigan Journal of Law Reform
This Article addresses the novel ethical problems presented by the common interest doctrine that implicate an attorney's duties of diligence, confidentiality, and loyalty to his or her client. These adverse effects of informal aggregation are not always fully considered before engaging a client in a common interest arrangement, but they should be. In Part II, this Article first explains the potential advantages that the common interest doctrine presents as an evidentiary tool, but then recognizes that exercise of the doctrine creates an undefined duty on the part of the attorney to the party with whom a client exchanges confidential information. …
Lessons From Hurricane Katrina: Prison Emergency Preparedness As A Constitutional Imperative, Ira P. Robbins
Lessons From Hurricane Katrina: Prison Emergency Preparedness As A Constitutional Imperative, Ira P. Robbins
University of Michigan Journal of Law Reform
Hurricane Katrina was one of the worst natural disasters ever to strike the United States, in terms of casualties, suffering, and financial cost. Often overlooked among Katrina s victims are the 8,000 inmates who were incarcerated at Orleans Parish Prison (OPP) when Katrina struck. Despite a mandatory evacuation of New Orleans, these men and women, some of whom had been held on charges as insignificant as public intoxication, remained in the jail as the hurricane hit, and endured days of rising, toxic waters, a lack of food and drinking water, and a complete breakdown of order within OPP Wien the …
Lawyer As Emotional Laborer, Sofia Yakren
Lawyer As Emotional Laborer, Sofia Yakren
University of Michigan Journal of Law Reform
Prevailing norms of legal practice teach lawyers to detach their independent moral judgments from their professional performance-to advocate zealously for their clients while remaining morally unaccountable agents of those clients' causes. Although these norms have been subjected to prominent critiques by legal ethicists, this Article analyzes them instead through the lens of "emotional labor," a sociological theory positing that workers required to induce or suppress feeling in order to sustain the outward countenance mandated by organizational rules face substantial psychological risks. By subordinating their personal feelings and values to displays of zealous advocacy on behalf of others, lawyers, too, may …
Shu'ubiyya Or Security? Preserving Civil Liberties By Limiting Fisa Evidence To National Security Prosecutions, William Pollak
Shu'ubiyya Or Security? Preserving Civil Liberties By Limiting Fisa Evidence To National Security Prosecutions, William Pollak
University of Michigan Journal of Law Reform
Part I of this Note addresses the restrictions on intelligence gathering under FISA prior to 9/11 and the motivations underlying the Patriot Act's revisions to FISA. Part II discusses the problems with the "primary purpose" test, which was in effect prior to the Patriot Act's revisions to FISA. Part III reviews the various policy and constitutional arguments made against the Patriot Act's "significant purpose" test. Part IV proposes that Congress enact a new "inextricably intertwined" test to govern the admission of FISA material in criminal prosecutions. Specifically, this Part looks at sixty criminal cases in which FISA material was admitted …
La Follette'S Folly: A Critique Of Party Associational Rights In Presidential Nomination Politics, Alan Martinson
La Follette'S Folly: A Critique Of Party Associational Rights In Presidential Nomination Politics, Alan Martinson
University of Michigan Journal of Law Reform
Every four years, observers of the presidential nomination season decry the undue influence of those states that hold their primaries first, particularly Iowa and New Hampshire. Currently, Democratic Party rules protect the position of these states. In 2008, two states disregarded party rules in order to move their primaries to a more influential position in the primary season. As punishment for disobeying the rules, the national party diluted the influence of the delegates from these states at the national convention. Legislative solutions to the problems of the current nomination process appear unlikely. Moreover, Supreme Court jurisprudence places no limits on …
Optimal Political Control Of The Bureaucracy, Matthew C. Stephenson
Optimal Political Control Of The Bureaucracy, Matthew C. Stephenson
Michigan Law Review
It is widely believed that insulating an administrative agency from the influence of elected officials, whatever its other benefits orjustifications, reduces the agency's responsiveness to the preferences of political majorities. This Article argues, to the contrary, that a moderate degree of bureaucratic insulation from political control alleviates rather than exacerbates the countermajoritarian problems inherent in bureaucratic policymaking. An elected politician, though responsive to majoritarian preferences, will almost always deviate from the majority in one direction or the other Therefore, even if the average policy position of a given elected official tends to track the policy views of the median voter …
Shattering And Moving Beyond The Gutenberg Paradigm: The Dawn Of The Electronic Will, Joseph Karl Grant
Shattering And Moving Beyond The Gutenberg Paradigm: The Dawn Of The Electronic Will, Joseph Karl Grant
University of Michigan Journal of Law Reform
Legislators in Nevada have already acted to modernize the law of wills. This Article advocates that other states follow their lead and depart from what is described as the "Gutenberg Paradigm" by adopting similar legislation and embracing electronic technology. Part One of this Article explores the history of print, Johann Gutenberg's role in this development, and the emergence of the "Gutenberg Paradigm." Part Two examines the history and policy underpinnings of will execution formalities, and the role of the "writing" requirement. Part Three explores the use of electronic wills as conforming and nonconforming testamentary instruments. More specifically, Part Three highlights …
Vol. 59, No. 2, September 16, 2008, University Of Michigan Law School
Vol. 59, No. 2, September 16, 2008, University Of Michigan Law School
Res Gestae
•The Michigan Law Class of 2011 •Letter from the (New) Editor •A Few Words from Your LSSS President •The Summer Pop Music We Loved to Hate •Continuing What They Started •Don't Be a Slave to the Curve •The Inevitable Grade Curves •The Dean's Public Service PSA •Deviations from the Curve •The Food Court •Between the Briefs •Kicking it Old School •Crossword