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Full-Text Articles in Law

Optimal Tax Compliance And Penalties When The Law Is Uncertain, Kyle D. Logue Jun 2007

Optimal Tax Compliance And Penalties When The Law Is Uncertain, Kyle D. Logue

Articles

This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in which the substance of the tax law is uncertain - that is, when the precise application of the Internal Revenue Code to a particular situation is not clear. In such situations, a number of interesting questions arise. This article will consider two of them. First, as a normative matter, how certain should taxpayers be before they rely on a particular interpretation of a substantively uncertain tax rule? If a particular position is not clearly prohibited but neither is it clearly allowed, what is ...


How Psychology Is Changing The Punishment Theory Debate, Paul H. Robinson Jan 2007

How Psychology Is Changing The Punishment Theory Debate, Paul H. Robinson

Faculty Scholarship at Penn Law

This brief essay reviews the contributions that social psychology is making the debate among criminal law theorists on the proper principle for the distribution of criminal liability and punishment. Included are a discussion of suggestions that deterrence may be ineffective as a distributive principle, that incapacitation of dangerous persons may be effective but might be more effective if pursued through a detention system distinct from the criminal justice system, and that desert as a distributive principle, ironically, might be the most effective for controlling crime. Available for download at http://ssrn.com/abstract=956130


Hell Hath No Fury Like An Investor Scorned: Retribution, Deterrence, Restoration, And The Criminalization Of Securities Fraud Under Rule 10b-5, Joan M. Heminway Jan 2007

Hell Hath No Fury Like An Investor Scorned: Retribution, Deterrence, Restoration, And The Criminalization Of Securities Fraud Under Rule 10b-5, Joan M. Heminway

UTK Law Faculty Publications

This brief article focuses attention on the ineffectual nature of prosecutions of corporations and their insiders - generally, officers and directors - for securities fraud under Rule 10b-5. Specifically, the article begins by briefly summarizing the nature of enforcement actions and related penalties under Rule 10b-5. Next, the article argues that, as currently conceived and executed, criminal enforcement actions under Rule 10b-5 are ineffective as a means of achieving retribution, as deterrents of undesirable behavior, and as enforcement vehicles that vindicate the policies underlying Rule 10b-5. As a means of addressing these criticisms, the article suggests possible enhancements to Rule 10b-5 prosecutions ...


Neuroimaging And The "Complexity" Of Capital Punishment, O. Carter Snead Jan 2007

Neuroimaging And The "Complexity" Of Capital Punishment, O. Carter Snead

Journal Articles

The growing use of brain imaging technology to explore the causes of morally, socially, and legally relevant behavior is the subject of much discussion and controversy in both scholarly and popular circles. From the efforts of cognitive neuroscientists in the courtroom and the public square, the contours of a project to transform capital sentencing both in principle and in practice have emerged. In the short term, these scientists seek to play a role in the process of capital sentencing by serving as mitigation experts for defendants, invoking neuroimaging research on the roots of criminal violence to support their arguments. Over ...


An Institutionalization Effect: The Impact Of Mental Hospitalization And Imprisonment On Homicide In The United States, 1934-2001, Bernard E. Harcourt Jan 2007

An Institutionalization Effect: The Impact Of Mental Hospitalization And Imprisonment On Homicide In The United States, 1934-2001, Bernard E. Harcourt

Faculty Scholarship

Previous research overwhelmingly shows that incarceration led to lower rates of violent crime during the 1990s, but finds no evidence of an effect prior to 1991. This raises what Steven Levitt calls “a real puzzle.” This study offers the solution to that puzzle: the fatal error with prior research is that it used exclusively rates of imprisonment, rather than a measure that combines institutionalization in both prisons and mental hospitals. Using state-level panel data regressions over the period 1934-2001, and controlling for demographic, economic, and criminal justice variables, this study finds a large, robust, and statistically significant relationship between aggregated ...