Law and Economics Commons^™

Equality Before Tax Law, Charles Delmotte

Washington and Lee Law Review

The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to 75 percent of all federal income tax revenue. By granting policymakers discretion to allocate tax exceptions, the tax system not only invites capture but also the weaponization of taxation against disfavored economic and political groups. Yet despite the central role of these exceptions, tax scholars have not articulated a principle requiring taxation according to general rules.

This Article bridges philosophy with insights from political economy to reveal …

Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark

Graduate Scholarship and Creative Works

Algorithmic recommendation systems and interface designs shape attention by combining visually salient cues with uncertain reward timing and low friction interaction. These conditions can sustain anticipatory checking, extend time on task, and reduce natural disengagement points through patterns such as infinite scrolling and autoplay. This paper synthesizes research across neuroscience, human computer interaction, behavioral economics, and artificial intelligence to argue that attention capture is a predictable outcome of incentive driven design rather than an individual failure of self regulation. It advances the Attention Safeguard Models and the Cognitive Attentional Standard as system level interventions that regulate exposure conditions, pacing, and …

The Rise Of Options Contracts In Sports, The Post-Murphy Regulatory Conundrum, And Implications On Federalism, Scott Barboza

UNH Sports Law Review

The Supreme Court’s decision in Murphy v. N.C.A.A. dismantled the federal prohibition on state-authorized sports betting and returned its primary regulatory authority over to the states. Following Murphy, states adopted widely varying sports-betting regimes. At the same time, advances in financial technology and the growing popularity of prediction markets created a new form of event-based speculation operating outside the traditional sportsbook model. Platforms such as Kalshi began offering “yes-no” contracts tied to sporting outcomes through federally regulated exchanges overseen by the Commodity Futures Trading Commission, framing such products not as wagers, but as financial derivatives governed by the Commodity Exchange …

Reflections On Pretrained Chatbots, Hassan Essoussi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

No one can deny the development of artificial intelligence which creates a new version of robots that is modern and sophisticated, such as pre-trained chatbots. These chatbots are based on linguistic models designed for continuous interaction between the chatbot and its user. They can be used to search for information from various sources, both scientific and non-scientific. Moreover, chatbots raise many fundamental problems and questions about how to protect users of this linguistic model on the one hand, the legal nature of pre-trained chatbots on the second hand, and the civil liability of this modern form and its differences from …

Digitalization Of Medicine Through Telemedicine: The Legal Framework And Medical Liability, Samira Krourou

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This study examines telemedicine as a modern medical practice linked to the technological and informational advancements that humanity has witnessed and that have been positively integrated into the medical field. It has become possible to examine and treat patients without requiring their physical presence in a clinic or hospital, unlike the traditional approach, that necessitates the patient's presence and direct contact with their physician. Contemporary medical practice is no longer confined to examination and prescription alone; it has expanded to encompass more complex domains, notably enabling remote surgical interventions. In light of technological progress in medicine, it has become necessary …

The Notarial Profession Between Legal Roots And The Challenges Of Digital Modernization, Yassine Ait Ahmed

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper focuses on returning to the origins of the legal regulation of the notarial profession, which is linked to the development of mechanisms for the protection of rights and systems governing legal transactions. This protection symbolizes one of the official functions of the State and is manifested in the field of evidence, as the documents issued by this authority, by virtue of the legal powers vested in it, enjoy the status of official (authentic) instruments. This status has been further strengthened with the adoption of digitization, which has required its development in order to meet the expectations of digital …

The Independence Of Supervisory Authorities: A Comparative Analysis Of Morocco's Law 09-08 And The European General Data Protection Regulation, Zakariyae Hamdani, Karim Seffar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

The effectiveness of personal data protection presupposes the establishment of supervisory authorities endowed with substantial independence, guarantors of fundamental rights and capable of preventing the risks inherent in data processing. However, the comparison between the European GDPR and Moroccan Law No. 09-08 reveals a manifest institutional asymmetry. Indeed, European authorities operate within a substantially more comprehensive normative framework, characterised by enshrined autonomy, extended prerogatives and enhanced operational efficiency. Conversely, the Moroccan CNDP remains afflicted by structural deficiencies: institutional dependence, lack of coercive powers and budgetary insufficiency. Consequently, this comparative investigation aims to identify the cardinal principles likely to inform a …

Deepfake: A Practice On The Edge Of Legality, Bouthaïna Aaziz

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Deepfakes – hyperrealistic videos manipulated using deep learning algorithms – raise significant legal challenges touching on human rights and legal governance. A deepfake usurps the identity of its victim to exploit their credibility and reputation. This article examines the applicable legal framework, first identifying pre-existing rules from Moroccan law (civil liability, personal data protection under Law No. 09-08, criminal provisions of the Penal Code and Press Law No. 88-13) that can be applied to deepfakes, and then advocating for the adoption of an adapted legal framework. The author distinguishes between creative deepfakes (requiring informed consent) and manipulative deepfakes (requiring criminal …

Gafam And Competition Law: The Premises Of Regulation, El Mahdi Taimouri

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

GAFAM are among those structural digital platforms whose ultra-dominant position in digital markets and the originality of their practices raise unprecedented competition issues. Their spontaneous tendency toward concentration results from the implementation of innovative business models based on massive data capture and exploitation through high-performance algorithms. The specificities inherent in these web giants raise questions about the ability of classical competition law rules to ensure efficient regulation. Indeed, competitive regulation of these platforms raises essential challenges and proves indispensable, even if the effective realization of such an undertaking appears laborious.

Requalification Of Employment Relations On Digital Platforms – Commentary On The Ruling Of The Social Chamber Of The French Court Of Cassation Of 4 March 2020, Appeal No. 19-13.316, Abdelhadi Al Hantali El Idrissi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Despite the efforts made by legislators to facilitate the task of qualifying the employment contract for judges, the judge's role in this qualification process remains primordial, as they face hybrid and increasingly complex situations that may fall into several contradictory contractual categories not anticipated by the law. This article examines a landmark ruling by the Social Chamber of the French Court of Cassation of 4 March 2020 (Appeal No. 19-13.316), in which the Court confirmed the requalification of a partnership contract between an Uber driver and the company into an employment contract. The analysis is structured around three complementary phases: …

From Legal Norms To Algorithmic Rules: Reflections On Blockchain And Smart Contracts, Yassine Dourhani, Fatim Ezzahra Boussetta

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Blockchain technology and smart contracts are profoundly reshaping contract law by partially replacing traditional legal rules with algorithmic norms based on automation and self-execution. By embedding the parties' agreement into computer code deployed on a distributed ledger, these technologies promise enhanced security, certainty of performance, and the reduction of traditional intermediaries. However, this emerging algorithmic normativity confronts fundamental requirements of contract law, particularly those relating to validity, flexibility in the face of unforeseen events, and the protection of contracting parties. While automatic execution strengthens technical efficiency, it also exposes significant legal limitations, including the rigidity of code, the absence of …

The Legal Challenges Of Blockchain In Relation To The Legal Professions, Hind Tak-Tak, Hanane Jalal

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Blockchain technology was initially conceived as a disintermediation tool based on algorithmic trust, aiming to challenge the traditional role of trusted third parties in legal and economic relationships. By relying on distributed, immutable, and transparent ledgers, blockchain claims to offer an alternative to centralized institutions, particularly in the fields of evidence, contracts, and authentication. However, a legal analysis demonstrates that this promise of disintermediation remains largely relative. While blockchain enables technical certification of data and the automated execution of obligations through smart contracts, it does not ensure valid contract formation, effective protection of the weaker party, or compliance with the …

Editorial : Digital Law, Karim Seffar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This special issue of REMADEG explores the profound transformations undergone by law in the face of the digital revolution. The contributions interrogate the legal challenges posed by disruptive technologies, their implications for traditional legal institutions, and the normative responses needed to govern these transformations. Topics covered include blockchain and smart contracts, digital platform labor relations, GAFAM regulation through competition law, deepfakes, personal data protection authority independence, telemedicine liability, and pretrained conversational robots.

Civil Society Associations And The Environment, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented in February 1987 and written in August of the same year, this paper examines the growing role of the associative movement in environmental protection, drawing on comparative law perspectives and situating the Moroccan case within the broader context of the global rise of environmental civil society. The author analyses the growth of environmental protection associations as a manifestation of a 'daily syndicalism' and a silent participatory revolution, reflecting the crisis of representative democracy and citizens' growing need for collective engagement in defence of their living environment, as attested by the emergence of global organisations such as IUCN, WWF, and …

The Institutional Means Of Environmental Protection In Morocco, Rachida Meziane

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article analyses the institutional apparatus established in Morocco for environmental protection, in a context where the framework law on environmental protection and enhancement exists only in draft form, making the role of existing administrative structures all the more decisive. The author systematically inventories the environmental competences distributed among the various ministries (Interior, Agriculture, Public Health, Urban Planning, Maritime Fisheries) and specialised bodies, highlighting the institutional fragmentation characteristic of the Moroccan administrative landscape in environmental matters and the absence of a coordinating authority with real intersectoral arbitration capacity. The analysis focuses on the concrete environmental attributions of the Ministry of …

The Hunting Charge, Omar Mounir

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Written in the form of a deliberately polemical essay, this text challenges the very concept of the 'hunting permit' and proposes to replace it with that of the 'hunting charge', effecting a conceptual revolution with profound legal implications regarding the status of game and the rights and duties of hunters. The author denounces the dominant mentality of hunters who, armed with their paid permit, believe themselves authorised to harvest without limits or responsibilities, ignoring the biological cycles of game, the issues of species balance, and the fragility of the environment, and assimilating hunting to a simple 'purchased right' rather than …

Environmental Aspects Of The Fixed Link Project Across The Strait Of Gibraltar, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the Seminar on Legal Aspects of the Europe-Africa Fixed Link Project across the Strait of Gibraltar (Madrid, December 1986), this report examines the environmental dimension of a project of unprecedented geopolitical, technical, and legal magnitude, whose impacts on the marine environment of the Strait remain largely understudied. The author notes that while feasibility studies have engaged significant scientific and technical resources, the ecological dimension has received only marginal attention, despite potentially considerable and irreversible impacts on the Strait's hydrodynamics, sedimentary flows, benthic and pelagic ecosystems, and marine species migration routes. The legal analysis examines Spain's and Morocco's international …

Law, Agriculture, And The Environment: Stimulating Production While Respecting Nature, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the seminar on 'Environmental Protection and Rational Management of Natural Resources' in Meknes in June 1987, this paper interrogates the capacity of law to reconcile the imperative of stimulating agricultural production with the requirements of environmental protection, from a comparative law perspective. The author starts from the historically ambivalent relationship between agriculture and nature: while agriculture long benefited from natural generosity, it has in recent decades — under the effect of misdirected economic incentives and demographic pressure — become one of the principal sources of natural equilibrium degradation, soil and water pollution, and biodiversity destruction. The legal analysis …

Solar Energy In The Shadow Of Moroccan Law, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the round table organised in Marrakech for World Environment Day in June 1987 on 'Renewable Energies and the Environment', this paper analyses the legal treatment of solar energy in Moroccan law, in a global context marked by successive energy crises and growing awareness of the dead-end of fossil fuels. The author examines the paradox whereby the sun — a potentially unlimited energy source capable of satisfying 99% of humanity's energy needs — remains 'in the shadow' of the law, largely ignored by legal systems and maintained in a 'zone of non-law', even as its exploitation develops in various …

The Legal Protection Of Inland Waters In Morocco, Rahal Maarouf

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article addresses a significant gap in Moroccan legal scholarship by examining the legal protection of inland water resources — both quantitative and qualitative — in a semi-arid country facing growing pressure on naturally limited resources subject to climatic variability. The author traces the evolution of the applicable normative framework from the foundational texts of the Protectorate to more recent legislation, and analyses the legal mechanisms for allocating water among competing users (irrigated agriculture, industry, drinking water supply), the inadequacies of the concession and use authorisation system, and the failures of the groundwater and watercourse pollution prevention and repression regime, …

Wetlands In Moroccan Law, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the International Conference on Legal Aspects of Wetland Protection held in Lyon in September 1987, this paper systematically evaluates the status of wetlands in Moroccan law, highlighting both the richness and singular fragility of these natural environments and the inadequacy of the legal framework designed to protect them. The author defines wetlands rigorously in their morphological diversity (marshes, swamps, peatlands, floodplains, artificial water bodies) and exposes their fundamental ecological functions: synthesis between terrestrial and aquatic environments, wildlife refuge, natural water purification, hydrological regulation, and scientific, economic, recreational, and cultural values. The legal analysis inventories all Moroccan legislative and …

Legal Problems Of Hazardous Waste In Developing Countries: The Case Of Morocco, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the World Conference on Hazardous Wastes in Budapest in October 1987, this study subjects the problem of hazardous waste in developing countries to critical legal examination, with Morocco as an emblematic case study. The author first draws an alarming picture of the global phenomenon: industrialised countries produce some 300 million tonnes of toxic and hazardous waste annually, a growing proportion of which is routed to developing countries through often irregular or fraudulent transboundary movements due to the prohibitive cost of treatment in the North. The legal analysis covers existing international instruments — OECD conventions, UNEP guidelines, Stockholm Conference …

Hazardous Waste In The Medinas (Historic Centres) Of Morocco, Mohamed Naciri

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Presented at the World Conference on Hazardous Wastes in Budapest in October 1987, this contribution analyses the specific and often overlooked problem of hazardous waste generated in Moroccan medinas — historic urban cores housing a dense artisanal and residential fabric whose narrow lanes (derbs) are unsuited to conventional collection systems. The author explains how the colonial dual urbanism policy neglected the environmental dimension of the medinas in favour of architectural heritage preservation, leaving growing waste collection and evacuation problems unaddressed. The analysis demonstrates that traditional artisanal activities (tanneries, dyeworks, metal workshops, bread ovens) generate hazardous liquid, solid, and gaseous effluents …

Urban Transport And Environmental Quality, Mohamed Ali Mekouar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This research report, produced within a working group on urban transport in Casablanca, rigorously examines the interactions between motorised transport systems and urban environmental quality in a global context characterised by a vehicle fleet exceeding 400 million and rapid urbanisation. The author demonstrates that while the automobile has become a symbol of modernity and social aspiration, it is also the primary source of urban environmental degradation through air pollution (carbon monoxide, hydrocarbons, nitrogen oxides), noise nuisances, space and energy consumption, and traffic accidents. The legal analysis inventories the normative instruments available in Morocco to control the environmental impact of urban …

Solid And Liquid Waste Disposal And Environmental Law, Abdelmalek Guessous

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article systematically examines the problem of solid and liquid waste disposal in Morocco from an environmental law perspective, combining technical and legal analysis to identify the challenges posed by waste management in a rapidly expanding urban context. The author first classifies waste types precisely and describes modern treatment and elimination techniques deployed in the sanitation sector, including through specialised bodies such as SAEM. The legal analysis then focuses on the applicable normative framework, revealing gaps in Moroccan waste collection, treatment, and disposal regulation, the absence of a framework law on waste, and the inadequacy of civil and criminal liability …

The Legal Protection Of The Urban Environment, Khadija Kaouakib-Kadiri

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article offers an in-depth legal analysis of the concept of the urban environment and the instruments for its protection in Morocco, within the theoretical framework of environmental law as an emerging discipline. The author starts from a rigorous definition of the concept of environment, distinguishing its natural and artificial components and highlighting the difficulties inherent in delimiting the urban environment, whose geographical, functional, and normative boundaries remain fluid and subject to doctrinal debate. The study critically inventories the Moroccan legislative and regulatory texts applicable to urban environmental protection, covering urban law, public health law, classified establishments regulation, and general …

Environmental Law Between The Maze Of The Global Dimension And The Beginnings Of Local Regulation, Mohamed El Nassiri

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This analytical study addresses the fundamental gap between global discourse on environmental protection and the concrete reality of local legislative regulation, using Morocco as a case study. The author first surveys the risks of the global dimension of pollution — from oil tanker disasters and transboundary industrial emissions to radioactive waste leakage — citing catastrophes such as Chernobyl, ozone depletion, and climate warming to demonstrate the inadequacy of the international legal order. He then examines the nascent elements of national regulation in Morocco, evaluating the sufficiency and practical effectiveness of existing environmental texts in light of limited political will and …

The Legal Protection Of The Marine Environment Against Pollution Damage, Mahjoub El Haiba

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This study examines the Moroccan legal framework for protecting the marine environment against pollution damage, starting from the strategic importance of Morocco's coastline extending over 3,400 km and its Exclusive Economic Zone of 188 million hectares established in 1981. The author analyses the dimensions of marine pollution, reviews the applicable national and international legal instruments — including the Montego Bay Convention and Barcelona Protocols — and reveals the inadequacy of existing civil and criminal law rules in addressing the specific characteristics of marine environmental damage, particularly regarding proof of causation, assessment of compensation, and identification of liable parties. The study …

Report On The Use Of Nuclear Technologies In Morocco, Mahjoub El Haiba

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This report summarises an information day organised by the Association of Engineers in Nuclear Engineering in Morocco on 13 June 1987 in Casablanca. The author traces the origins of the nuclear question, distinguishing natural from artificial radiation and reviewing the historical development of nuclear energy from the discovery of natural uranium to artificial atomic energy. He examines the catastrophic consequences of incidents such as the Chernobyl disaster, analyses the peaceful applications of nuclear technologies in Morocco (medicine, agriculture, industry, energy generation), and highlights the absence of a national law regulating this strategic sector and ensuring safety and environmental protection against …

Urban Planning Documents And The Environment, Abdelilah El Mekinsi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article offers an in-depth legal analysis of the relationship between urban planning documents and environmental protection in Morocco. Starting from a rigorous definition of the environment and its natural and artificial components, the author critically inventories the Moroccan legislative and regulatory texts applicable to urban environmental protection, covering urban law, public health law, classified establishments regulations, and general administrative policing. The study identifies the sectoral and fragmented character of existing legislation and concludes with a call for a comprehensive and coherent legal policy integrating environmental requirements into all sectoral planning and development policies, supported by effective institutions endowed with …