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Articles 1 - 30 of 47
Full-Text Articles in Law
Table Of Contents & Masthead, Zachary R. Carstens
Table Of Contents & Masthead, Zachary R. Carstens
Pepperdine Law Review
No abstract provided.
Partnership Tax Provisions Of The Tcja As Illustrations Of Planning Simplification Versus Compliance Simplification Trade-Offs, Emily Cauble
Partnership Tax Provisions Of The Tcja As Illustrations Of Planning Simplification Versus Compliance Simplification Trade-Offs, Emily Cauble
Pepperdine Law Review
Oftentimes, efforts to simplify the process of reporting the tax consequences of events that have already occurred exacerbate complexity faced by taxpayers at the stage in time when they are deciding how to act. Efforts to simplify reporting include, for instance, provisions that obviate the need to value assets prior to their sale or methods for determining tax consequences that reduce the number of computational steps used when determining tax liability. While such efforts may, to a degree, simplify tax compliance, they can also set traps for unwary taxpayers at the planning stage. Avoiding asset valuation or taking short-cuts when …
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Pepperdine Law Review
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Pepperdine Law Review
The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the BEPS …
May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis Taite
May The Odds Be Ever In Your Favor: How The Tax Cuts And Jobs Act Fortified The Great Wealth Divide, Phyllis Taite
Pepperdine Law Review
Have Americans become so desensitized to inequality that we have morphed into a state of dystopia, and vast inequalities have become normalized? Discussions of dystopia typically describe acts of oppression, tyranny, inequality, and an overall undesirable societal state. Dystopia analysis also requires a hard look at societal values to determine ways to avoid adverse outcomes that vast inequalities may produce. By identifying the undesirable outcome, there is an opportunity to avoid or reverse it by enacting laws to combat inequalities. The Hunger Games is a fictional tale of wealthy society members enjoying the rewards of high society while using the …
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
A Gilti Fix For An Employment Tax Glitch, Richard Winchester
Pepperdine Law Review
Self-employed individuals who operate through a business entity can often dictate how much employment tax they pay, if any. That’s because the rules permit them to control whether their earnings count as labor income – which is subject to employment tax – or the returns on any capital invested in their business – which is not subject to the tax. The GILTI rules enacted as part of the 2017 Tax Act assume that capital investments generally earn a 10 percent annual rate of return. That same assumption can be used to allocate the earnings of a self-employed individual between the …
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Pepperdine Law Review
Although acknowledging that various provisions in the Tax Cuts and Jobs Act of 2017 appear responsive to normative arguments presented in tax literature, this article posits that, true to its core intent, the law aggressively advanced the persistent effort to shift the tax burden away from the nation’s wealthiest citizens to the great bulk of taxpayers of more modest financial means. Thus, those with political power successfully employed the tax law to protect, preserve, and enhance prevailing wealth and income inequality. With the election of President Joe Biden and the assumption of Democratic control in both chambers of Congress, however, …
Comparing Capital Income And Wealth Taxes, Ari Glogower
Comparing Capital Income And Wealth Taxes, Ari Glogower
Pepperdine Law Review
As part of the Pepperdine Law Review Symposium The Impact of the 2017 Tax Act on Income and Wealth Inequality: Lessons for 2020 and Beyond, this Essay compares two reform directions to rebuild the progressive tax system: an improved capital income tax—which would eliminate the benefit from deferring gains until a sale—or a wealth tax. The Essay first introduces the concept of a “rate-equivalent” wealth or capital income tax as a way to assess reform alternatives consistently and to identify the assumptions as to how the reforms would be structured. For any chosen capital income tax (or wealth tax) reform, …
Table Of Contents & Masthead, Zachary R. Carstens
Table Of Contents & Masthead, Zachary R. Carstens
Pepperdine Law Review
No abstract provided.
Songwriters V. Spotify: Is Spotify The Problem Or A Symptom Of The Problem?, Mariana L. Orbay
Songwriters V. Spotify: Is Spotify The Problem Or A Symptom Of The Problem?, Mariana L. Orbay
Pepperdine Law Review
Today, streaming is the prevailing mode of music consumption. Yet, streaming services are struggling to turn a profit, as songwriters also face significant financial challenges in the streaming era. All the while, record labels are collecting the majority of streaming revenue and seeing record profits. The 2018 Music Modernization Act attempted to address songwriters’ and streaming services’ financial problems by altering the factors considered by the Copyright Royalty Board in determining the mechanical royalty rates owed by streaming platforms to songwriters. A proper application of this newly instated factor test necessitates considering both songwriters’ and streaming services’ business operations and …
Innovation Meets Regulation: Firrma’S Significance, The Treasury’S Dilemma, And The New Normal For Foreign Investment In The U.S. Venture Capital Ecosystem, Jonathan Aaron Horn
Innovation Meets Regulation: Firrma’S Significance, The Treasury’S Dilemma, And The New Normal For Foreign Investment In The U.S. Venture Capital Ecosystem, Jonathan Aaron Horn
Pepperdine Law Review
One of the most powerful entities in the federal government is the little-known Committee on Foreign Investment in the United States (CFIUS), which is responsible for reviewing foreign investment transactions with U.S. businesses for potential national security threats. Originally, CFIUS was only able to review foreign investments that resulted in control of the U.S. company at issue, but the Foreign Investment Risk Review Modernization Act (FIRRMA) has significantly enhanced CFIUS’s scope to include review of minority investments. This Comment explores FIRRMA’s impact on foreign investment into the U.S. venture capital (VC) ecosystem and evaluates the uncertainty created for startups and …
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
Pepperdine Law Review
Even those universities most firmly committed to returning to in-person instruction in fall semester 2020 recognized that for health reasons some exceptions would need to be made. The CDC had identified two groups—people age sixty-five and over and people with certain medical conditions—as persons "at increased risk of severe illness from COVID-19," and it had spelled out various special precautions they should take to avoid contracting the virus. Given the CDC's unique stature, universities very reasonably could have been expected to grant exceptions to faculty falling into either group, but that's not what many universities did. We argue that, properly …
Substantial Similarity’S Silent Death, Daryl Lim
Substantial Similarity’S Silent Death, Daryl Lim
Pepperdine Law Review
Copyright litigation involving hit songs like Robin Thicke’s “Blurred Lines,” Justin Bieber and Usher’s “Somebody to Love,” and Led Zeppelin’s “Stairway to Heaven” caused many in the music industry to vex over the line between homage and infringement. When are the two works too similar? To many courts and scholars, substantial similarity is “bizarre,” “ad hoc,” and “a virtual black hole in copyright jurisprudence.” Every creative work borrows some inspiration from other works, whether copyrighted or not. Judging when defendants appropriated too much is an inherently opaque and subjective enterprise, but unraveling its mysteries is critical for the flourishing of …
A Fresh Approach To What It Means To Be A Religious Refugee, Brienna Bagaric, Jennifer Svilar
A Fresh Approach To What It Means To Be A Religious Refugee, Brienna Bagaric, Jennifer Svilar
Pepperdine Law Review
The world is currently experiencing an unprecedented displaced persons crisis. There are more than 70 million people worldwide who have been forcibly displaced from their homeland and are in search of a new country in which to settle. There is no international appetite to absorb these people. There is only one legal pathway by which displaced people can claim an entitlement to settle in another country. This is pursuant to the Refugee Convention. More than 140 countries including the United States are signatories to this convention. The difficulty experienced by displaced people is now particularly acute so far as entry …
Avoiding The Question: The Court's Decision To Leave The Insanity Defense In State Hands In Kahler V. Kansas, Elissa Crowder
Avoiding The Question: The Court's Decision To Leave The Insanity Defense In State Hands In Kahler V. Kansas, Elissa Crowder
Pepperdine Law Review
This Note will further investigate how the Court reached the correct holding that Kansas's statute does not violate the Due Process Clause. Part II gives historical background of the evolution of the insanity defense and its varied application. Part III recounts Kahler's story and the procedural history leading up to this opinion. Part IV analyzes how the majority reached its conclusion and the counterarguments presented by the dissent. Part V concludes by acknowledging this case will add to state freedom in formulating insanity defenses, but that its actual impact is uncertain because the Court avoided answering whether states can eliminate …
Table Of Contents & Masthead, Zachary R. Carstens
Table Of Contents & Masthead, Zachary R. Carstens
Pepperdine Law Review
No abstract provided.
The New Era Of Nfl Antitrust Law, The Sunday Ticket Package: Was The Ninth Circuit Ruling A Touchdown Or A Penalty?, Maya Rustom
The New Era Of Nfl Antitrust Law, The Sunday Ticket Package: Was The Ninth Circuit Ruling A Touchdown Or A Penalty?, Maya Rustom
Pepperdine Law Review
Americans love football, but every year thousands of fans are forced to pay exorbitant annual fees if they chose to have access to out-of-market games. In other words, if fans don’t live in the territory of their favorite team, they can either pay an excessive annual fee to watch their team play or miss out on the majority of games every season. This arrangement is a result of DirecTV’s Sunday Ticket Package, which is an exclusive distributorship agreement with the NFL that prevents fans from watching live out-of-market games unless they pay the annual subscription fee. This Comment addresses and …
Protecting The First Amendment Rights Of Video Games From Lanham Act And Right Of Publicity Claims, Yen-Shyang Tseng
Protecting The First Amendment Rights Of Video Games From Lanham Act And Right Of Publicity Claims, Yen-Shyang Tseng
Pepperdine Law Review
In 2013 and 2015, the Ninth Circuit decided two nearly identical cases in which professional football players alleged a video game publisher used their likenesses without authorization in a game that simulates real football games. One plaintiff brought a false endorsement claim under the Lanham Act, while others brought state law right of publicity claims. That made all the difference. The Ninth Circuit found the First Amendment protected the game against the false endorsement claim, but not against the right of publicity claims. These contradictory results stem from court’s application of the Rogers v. Grimaldi test to Lanham Act claims …
Blurred Lines: How To Rationally Understand The “Rational Understanding” Doctrine After Madison V. Alabama, Cassidy Young
Blurred Lines: How To Rationally Understand The “Rational Understanding” Doctrine After Madison V. Alabama, Cassidy Young
Pepperdine Law Review
In Madison v. Alabama, the Supreme Court held that a capital inmate’s inability to remember his crime did not render him incompetent to be executed. The Court reasoned that an individual who suffers from episodic memory loss may still “rationally understand” society’s reasons for sentencing him to death for a crime he once committed. This Note explores the impact of memory loss on a person’s self-identity, and consequently challenges the notion that a capital inmate who no longer remembers his crime can truly have a rational understanding of it. Specifically, this Note examines how memory loss substantially weakens the two …
Overruling Roe V. Wade: Lessons From The Death Penalty, Paul Benjamin Linton
Overruling Roe V. Wade: Lessons From The Death Penalty, Paul Benjamin Linton
Pepperdine Law Review
In Furman v. Georgia (1972), the Supreme Court struck down the Georgia and Texas death penalty statutes, thereby calling into question the validity of every other state death penalty statute. In their concurring opinions, Justices Brennan and Marshall expressed the view that, given society’s gradual abandonment of the death penalty, capital punishment violated the Eighth Amendment’s prohibition of “cruel and unusual punishments.” Justice Powell and three other justices dissented, arguing that the Court had misread the state of the law regarding society’s acceptance of the death penalty. Four years after Furman, in a quintet of cases, the Court held that …
No Amendment? No Problem: Judges, “Informal Amendment,” And The Evolution Of Constitutional Meaning In The Federal Democracies Of Australia, Canada, India, And The United States, John V. Orth, John Gava, Arvind P. Bhanu, Paul T. Babie
No Amendment? No Problem: Judges, “Informal Amendment,” And The Evolution Of Constitutional Meaning In The Federal Democracies Of Australia, Canada, India, And The United States, John V. Orth, John Gava, Arvind P. Bhanu, Paul T. Babie
Pepperdine Law Review
This article considers the way in which judges play a significant role in developing the meaning of a constitution through the exercise of interpretive choices that have the effect of “informally amending” the text. We demonstrate this by examining four written federal democratic constitutions: those of the United States, the first written federal democratic constitution; India, the federal constitution of the largest democracy on earth; and the constitutions of Canada and Australia, both federal and democratic, but emerging from the English unwritten tradition. We divide our consideration of these constitutions into two ideal types, identified by Bruce Ackerman: the “revolutionary” …
Table Of Contents & Pepperdine Law Review Masthead, Colten Stanberry
Table Of Contents & Pepperdine Law Review Masthead, Colten Stanberry
Pepperdine Law Review
No abstract provided.
Hybrid Federalism And The Employee Right To Disconnect, Paul M. Secunda
Hybrid Federalism And The Employee Right To Disconnect, Paul M. Secunda
Pepperdine Law Review
The federal Occupational Safety and Health Administration (OSHA) administers specific workplace and health standards that generally and expressly preempt the entire field of workplace safety and health law. However, where such federal OSHA standards do not exist or states have developed their own approved OSHA plans, OSHA does not merely set a regulatory floor either. A type of “hybrid federalism” has been established, meaning a strong federal-based field preemption approach to labor and employment law issues, but tied to a conflict preemption approach. Applying this hybrid preemption approach to the employee right to disconnect problem provides the best opportunity to …
A Defense Of The Electoral College In The Age Of Trump, John Yoo
A Defense Of The Electoral College In The Age Of Trump, John Yoo
Pepperdine Law Review
In the aftermath of the 2016 U.S. Presidential Election, where Donald J. Trump lost the popular vote by nearly 3 million votes but still secured victory in the Electoral College, renewed efforts to delegitimize or abolish the Electoral College system have surfaced. Critics, calling for a direct national vote for President, attacked the legitimacy of the election and decried the Constitution’s method of presidential selection as antiquated and undemocratic. Some legal scholars even suggested that the Electoral College must be abolished to disentangle it from America’s racist past and history of slavery. Recently, though, reformers in several States have banded …
Our Campaign Finance Nationalism, Eugene D. Mazo
Our Campaign Finance Nationalism, Eugene D. Mazo
Pepperdine Law Review
Campaign finance is the one area of election law that is most difficult to square with federalism. While voting has a strong federalism component—elections are run by the states and our elected officials represent concrete geographical districts—our campaign finance system, which is rooted in the First Amendment, almost entirely sidesteps the boundaries of American federalism. In so doing, our campaign finance system creates a tenuous connection between a lawmaker’s constituents, or the people who elect him, and the contributors who provide the majority of his campaign cash. The recent explosion of outside spending in American elections by wealthy individuals and …
Federalism Limits On Non-Article Iii Adjudication, F. Andrew Hessick
Federalism Limits On Non-Article Iii Adjudication, F. Andrew Hessick
Pepperdine Law Review
Although Article III of the Constitution vests the federal judicial power in the Article III courts, the Supreme Court has created a patchwork of exceptions permitting non-Article III tribunals to adjudicate various disputes. In doing so, the Court has focused on the separation of powers, concluding that these non-Article III adjudications do not unduly infringe on the judicial power of the Article III courts. But separation of powers is not the only consideration relevant to the lawfulness of non-Article III adjudication. Article I adjudications also implicate federalism. Permitting Article I tribunals threatens the role of state courts by expanding federal …
Property Convergence In Takings Law, Maureen E. Brady
Property Convergence In Takings Law, Maureen E. Brady
Pepperdine Law Review
Although one of the key questions in a federal system is how authority should be allocated between the state and national governments, property law has rarely generated serious controversy on this front. Instead, property entitlements and the rules governing resource use have typically been the province of state and local actors. The Supreme Court has repeatedly emphasized that property rights are created at the state level. And while federal regulations—for example, environmental regulations—certainly limit property rights, state and local land-use laws and state nuisance and trespass rules serve as major constraints on property’s use and enjoyment. This feature of property …
The Past, Present, And Future Of Federalism: A Symposium Introduction, Derek T. Muller
The Past, Present, And Future Of Federalism: A Symposium Introduction, Derek T. Muller
Pepperdine Law Review
No abstract provided.
Enlightenment Thinker Cesare Beccaria And His Influence On The Founders: Understanding The Meaning And Purpose Of The Second Amendment’S Right To Keep And Bear Arms, Mark W. Smith
Pepperdine Law Review
Often hailed as the father of modern criminology, the writings of the prominent eighteenth-century Italian thinker Cesare Beccaria were deeply influential on the American Founders’ views of criminal law and theory. Courts, lawyers, and legal observers recently have begun to appreciate Beccaria’s influence, including on such timely topics as the pardon power, the theory of criminal sentencing, and the moral implications of the death penalty. But another topic Beccaria wrote about with great influence has been largely neglected: the individual right to keep and bear arms. This article seeks to correct this gap in the current scholarship surrounding Beccaria’s thought …
Privileging Opinion, Denigrating Discourse: How The Law Of Defamation Incentivizes News Talk-Show Hyperbole, Clay Calvert
Privileging Opinion, Denigrating Discourse: How The Law Of Defamation Incentivizes News Talk-Show Hyperbole, Clay Calvert
Pepperdine Law Review
This Article examines how defamation law promotes a culture of hyperbole and exaggeration on television news talk shows at the expense of more meaningful dialogue and discourse. The Article uses the 2020 federal court rulings in McDougal v. Fox News Network, LLC and Herring Networks, Inc. v. Maddow as analytical springboards to address this problem. In both cases, judges dismissed defamation claims stemming from comments made by well-known talk-show hosts—Fox News’s Tucker Carlson in McDougal and MSNBC’s Rachel Maddow in Herring Networks—on the ground that their remarks would not be understood by viewers as factual assertions. In concluding that Carlson’s …