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Front Matter

St. Thomas Law Review

Front Matter includes Masthead, advisors, and Table of Contents for St. Thomas Law Review Volume 36, Issue 1, Fall 2023.

Stepping Up Basis In Living Taxpayer Assets With Upstream Wealth Transfers Through Intentionally Defective Grantor Trusts, Michael J. Schaum

St. Thomas Law Review

This paper will begin with a brief background discussion on the tax and estate planning principles underlying the legality of the wealth transfer including (A) the Taxable Gross Estate; (B) the Unified Tax Credit against the Estate and Gift Tax; (C) Basis and Adjustments; (D) Defective Grantor Trusts; and (E) Downstream Sale Combined with a Grantor Trust. The paper will then discuss the absence of guidance from the IRS on the legality of these trust structures and finally conclude that the IRS should allow wealth preservation through the transactions described herein because the current Code, properly construed, allows for it.

The Curtailment Of Constitutional Rights And Mechanisms Of Social Control In The People's Republic Of China: Hubei Province Case At The Onset Of The Covid-19 Pandemic, Fabio Ratto Trabucco

Indiana Journal of Global Legal Studies

This paper analyzes the curtailment of constitutional rights arising from the implementation of emergency measures due to the COVID-19 pandemic in China’s Hubei Province, which was not at all counterbalanced by introducing new forms of due constitutional protection. Likewise, high expectations cannot be set on pre-existing means of constitutional safeguards since the Chinese government clearly refused to establish new or different safeguarding procedures nor did it deem it necessary to establish ad hoc courts in order to tackle the COVID-19 pandemic. The paper is laid out as follows: (1) fundamental rights in a contemporary socialist state: an overview; (2) containment …

Gastrophysics And Intellectual Property Law: Analyzing The Legal And Market Effects Of A Reimagined Form Of Culinary Art And Science, Mark Edward Blankenship Jr.

South Carolina Law Review

No abstract provided.

Period Poverty And Life Strains: Efforts Made To Erase Stigma And To Expand Access To Menstrual Hygiene Products, Jennifer L. Brinkley, Nicole Niebuhr

Indiana Journal of Law and Social Equality

No abstract provided.

The Foundation Of The Theory Of Law And Business, James E. Holloway Professor (Retired)

American University Business Law Review

The theory of law and business needs a jurisprudential foundation ensuring and enhancing fact sensitivity, analytical scrutiny, and methodological order in making lawful and examining unlawful decisions, plans and practices, recognizing unethical and other normative breaches of lawful decisions, and assessing the impact of law on business and its organizations and disciplines. This Article consists of eight parts explaining the explanatory, analytical, and methodological nature of the jurisprudential foundation and its ability to enable and support the theory of law and business in ascertaining and understanding legality, illegality, normative values, and the impact of law on business. Part II extends …

No Harm No Foul?: The Remnants Of Pure Consumer Harm In Monopsony Cases Under The Sherman Act, William Jackson

American University Business Law Review

Part II of this Comment discusses the contested development of the consumer harm standard under the antitrust laws, the economic underpinnings of monopsonies as opposed to traditional monopolies, and the problems that courts have faced (or more frequently ignored) when deciding monopsony cases under the Sherman Act. Part III analyzes how courts that have abandoned a strict requirement of consumer harm are better able to conform with the true purpose of the Sherman Act. Part IV recommends that the U.S. Supreme Court must formally disavow the consumer harm standard in monopsony cases, or Congress must amend the Sherman Act to …

Income Tax (Treasury) Unhappy: Efficacy Of Media Campaigns And Tax Noncompliance, Limor Riza

Fordham Intellectual Property, Media and Entertainment Law Journal

This Article systematically evaluates the effectiveness of governmental media campaigns and considers whether we should invest in educating society via such campaigns to increase tax compliance, primarily in light of the intrinsic flaw of taxation.

Is a radio spot that starts with the sound of scary footsteps approaching you, followed by an announcer who says in a deep and intimidating voice, “we’re closing in on undeclared income,” effective? To answer those questions, this Article proposes and showcases a four-step analysis—the ARMS scheme (Aim, Reason, Media-Methods, Sorting). First, the government’s aim of increased tax compliance is identified and declared (Step I: …

Introduction: The Risk Of Digitalization: Transforming Government Into A Digital Leviathan, Jose Vida Fernandez

Indiana Journal of Global Legal Studies

This paper provides an overview of the threats posed by digitalization, particularly with regard to the public sector. It starts by describing digital risks as true global risks and argues that their scope and severity have not been recognized until now. The most well-known challenges come from the transformation of the private sector (economy, society, and individuals) and the emergence of large private powers that dominate the digital environment (digital feudal lord). However, there are even greater challenges coming from the digitization of government, creating almighty public bodies detached from laws that kept them locked until now.

Neurorights And New Charts Of Digital Rights: A Dialogue Beyond The Limits Of The Law, Rafael Yuste

Indiana Journal of Global Legal Studies

In this article, the authors address some of the most pressing issues that stem from the relationship between the technological advancements of the twenty-first century and legal regulation. The development of neurotechnology and artificial intelligence (AI), while offering considerable opportunities for the betterment of social life, also poses unprecedented risks. These challenges manifest in a wide variety of topics. Areas such as human rights treaties, antitrust law, property law, and labor law are affected by these developments. The risks associated with the unregulated use of neurotechnology and AI do not cease at the sectorial stage. Some of the values upon …

Trust In Artificial Intelligence: Analysis Of The European Commission Proposal For A Regulation Of Artificial Intelligence, Antonio Estella

Indiana Journal of Global Legal Studies

I shall start by reflecting on the importance that trust has for society (section 2). From there, I will define what is to be understood in this paper by trust (section 3). I shall then review the basis of trust (section 4) and shall make a reference to the main sources of evidence on trust (like, surveys and laboratory experiments), and to some of the results that these sources reveal on interpersonal and institutional trust (section 5). In the next section (section 6), I shall go on to analyse specifically the issue of trust in AI, will refer to the …

The Contentious Issues Of Governance By Algorithms, Gilles J. Gugielmi

Indiana Journal of Global Legal Studies

The development of computerized tools that lead to decision-making processes which apply locally defined parameters poses many questions about democracy. These questions stem from our very conception of the state and its role, going beyond the boundaries of typical administrative law. According to a popular notion that permeates the practices of most executive branches in liberal political regimes, democratic concerns are now competing with managerial concerns. In order to analyze this idea, we must study the implementation of algorithms in administrative decision-making, underscoring both the changes to the characterization of administrative decisions and the questions raised about an administrative judicial …

The Digital Transformation Of Tax Systems Progress, Pitfalls, And Protection In A Danish Context, Louise Blichfeldt Fjord, Peter K. Schmidt

Indiana Journal of Global Legal Studies

The authors examine possibilities and challenges in using digital tools to obtain tax simplification and to improve tax assessment, collection, and transparency. Hence, the main objectives of the article are, from a legal perspective, to shed additional light on the relations between tax administrations and taxpayers in an increasingly digitalized world and to discuss how this development may influence taxpayers’ rights and the overall efficiency of tax systems. In doing so, practical experiences—incurred in Denmark during its journey from a paper-based and manual tax administration process toward a more digitalized one— are analyzed. Against this background, it is concluded that …

Socioeconomic Rights, Competition, And Systemic Neutrality: Approaching The Right(S) Contribution To Emancipatory Social Movements, Joshua Curtis

Indiana Journal of Global Legal Studies

Debate over the emancipatory potential of socioeconomic rights and their relevance to broader social movements is long-standing but is now picking up steam and taking on a life well beyond its traditionally legal disciplinary confines. This article contributes to the widening debate by emphasising the need for socioeconomic rights to be re-thought simultaneously outward (through deeper engagement with extant economic and political systems) and inward (by re-assessing various doctrines ingrained in their own construction). I pursue this ‘two-track’ methodology by first constructing a novel theory regarding the outward engagement of socioeconomic rights with competition law and policy, focusing on the …

Solving Contemporary Issues In Conservation Through A Market-Based International Park System, Ian Finley

Indiana Journal of Global Legal Studies

In 2016, the United States National Park Service celebrated its centennial, which caused a flurry of calls for reflection and recommendations for improvements for national parks.1 People began urging the national parks to reaffirm their commitment to conservation and recreation, along with encouraging more research.2 It seemed to be a natural time to revisit the original “justification for both Yosemite and Yellowstone park [that] was the protection of unique scenery in the national interest.”3 That being said, in light of developments in national parks over the last one hundred years, it is important to challenge or at least qualify that …

Managing Digital Resale In The Era Of International Exhaustion, Seth Niemi

Indiana Journal of Global Legal Studies

The Copyright Act of 1970 and Directive 2001/29/EC of the European Parliament both guarantee copyright holders’ exclusive rights of reproduction and distribution of their copyrighted material. Starting from a similar statutory basis, United States and European Union courts have diverged in their interpretation of these protections with respect to the first sale rule for digital goods. This paper analyzes the treatment of such “digital exhaustion” arguments under copyright law between the two legal systems from both the statutory interpretations employed and the policy rationales considered. The paper concludes by discussing the implications of adoption of digital exhaustion, within international law, …

Government By Algorithms At The Light Of Freedom Of Information Regimes: A Case-By-Case Approach On Adm Systems Within Public Education Sector, María Estrella Gutierrez

Indiana Journal of Global Legal Studies

What the Houston Court qualified as “mysterious ‘black box’ impervious to challenge” was in practice a sophisticated software of many layers of calculations, which rated teachers’ effectiveness to make employment decisions. In the European Union, a system as such would fall under the Proposal for AI Regulation of 2021, which qualifies AI models in education and vocational training as “high-risk” systems. Automated decision-making systems (ADM systems), AI-driven or not, are being increasingly used by governments in public education for different purposes, such as handling applications for undergraduate admission or profiling students and teachers to assess their performance. Across cases and …

The Antitrust Alternative: Promoting Public Health Through Competition, Michael Cederblom

Indiana Journal of Law and Social Equality

No abstract provided.

Accommodating Disabilities In The Post-Covid-19 Workplace, Barbara Hoffman

Indiana Journal of Law and Social Equality

No abstract provided.

Foreword: 2022 Law Vs. Antisemitism Symposium, Diane Kemker

Indiana Journal of Law and Social Equality

No abstract provided.

Anti-Semitism And The Overlooked Benefits Of Allowing “Hate Speech”, Michael Conklin

Indiana Journal of Law and Social Equality

No abstract provided.

What Is An English Jew?: The Legal Construction Of Jewish Identity Under The Uk Equality Act Of 2010, Lesley Klaff

Indiana Journal of Law and Social Equality

No abstract provided.

To Be Blunt: Weed Appreciate You Not Flying With Marijuana, But Current Conflicting Cannabis Law Leaves Things Hazy, Emily O'Brien

Indiana Journal of Law and Social Equality

No abstract provided.

Markets As Legal Constructions, Gregory Brazeal

Faculty Publications

No abstract provided.

Inside Front Cover Page

Georgia State University Law Review

No abstract provided.

Copyright Page

Georgia State University Law Review

No abstract provided.

Faculty Masthead

Georgia State University Law Review

No abstract provided.

Table Of Contents

Georgia State University Law Review

No abstract provided.

Climate Cap And Trade And Pollution Hot Spots: An Economics Perspective, Jeff Todd

Georgia State University Law Review

Although cap and trade is overwhelmingly preferred by economists for reducing greenhouse gases and spurring the adoption of renewables and other zero-carbon alternatives, some scholars and advocates worry that it allows firms to concentrate operations in poor and minority neighborhoods, thus leading to hot spots of harmful co-pollutants. Commentators differ on the danger of hot spots and the necessity of adjusting cap-and-trade programs to avoid them, however. This Article therefore surveys ex post economic studies of cap-and-trade programs to show that they do not lead to hot spots but may actually cool them—perhaps even better than command-and-control regulation. Accordingly, cap …

Sb 74 - Amendments Regarding Discovery And Advertising Legal Services, Christopher J. Bridgers, Rebecca L. Sohnlein

Georgia State University Law Review

The Act allows for protective orders against the deposition of high‑ranking organizational officers when good cause exists. The Act also prevents the use of advertisements that misrepresent legal credentials in soliciting legal services and requires certain government officers and directors to maintain a designee for service of process on their respective websites.