Constructive Dialogue: Beps And The Tcja,
2020
University of Michigan Law School
Constructive Dialogue: Beps And The Tcja, Reuven S. Avi-Yonah
Law & Economics Working Papers
US international tax law is commonly conceived as developed in the US and influencing the development of other countries' international tax law. This paper will argue that in the case of the TCJA, the US legislation was heavily influenced by the OECD BEPS project, and that the continuing OECD work in Pillars I and II is likely to have a similar influence on the future development of US international tax law.
Quantifying The Increase In “Effective Concentration” From Verticle Mergers That Raise Input Foreclosure Concerns: Comment On The Draft Vertical Merger Guidelines,
2020
Charles River Associates (CRA)
Quantifying The Increase In “Effective Concentration” From Verticle Mergers That Raise Input Foreclosure Concerns: Comment On The Draft Vertical Merger Guidelines, Serge Moresi, Steven C. Salop
Georgetown Law Faculty Publications and Other Works
This comment responds to the request by the Federal Trade Commission and the Department of Justice’s Antitrust Division for public comment on the draft 2020 Vertical Merger Guidelines. In this comment, we show that there is an inherent loss of an indirect competitor and competition when a vertical merger raises input foreclosure concerns. We also show that it then is possible to calculate an effective increase in the HHI measure of concentration for the downstream market. We refer to this “proxy” measure as the “dHHI.” We derive the dHHI measure by comparing the pricing incentives and associated upward …
The Multiple Selves Of Economic Self-Determination,
2020
Cornell Law School
The Multiple Selves Of Economic Self-Determination, Odette Lienau
Cornell Law Faculty Publications
In this Essay, I argue that the contemporary world requires an explicitly plural and flexible conception of economic self-determination and especially a broader vision of the economic “self” at its center. I contend that older dyadic understandings of economic self-determination, formed largely in light of twentieth-century anticolonial struggles, are no longer sufficient. Individuals can be economically constrained across multiple vectors by newly powerful actors and innovative forms of control. They are thus potentially implicated in multiple political and economic selves—not just personal but also local, national, and transnational.
As such, those seeking to promote economic self-determination should more explicitly recognize …
Recommendations And Comments On The Draft Vertical Merger Guidelines,
2020
American University Washington College of Law
Recommendations And Comments On The Draft Vertical Merger Guidelines, Jonathan B. Baker, Nancy L. Rose, Steven C. Salop, Fiona Scott Morton
Georgetown Law Faculty Publications and Other Works
These recommendations and comments respond to the request by the Federal Trade Commission and the Department of Justice’s Antitrust Division for public comment on the draft 2020 Vertical Merger Guidelines. We commend the agencies for updating the 1984 non-horizontal merger guidelines by recognizing the substantial advances in economic thinking about vertical mergers in the thirty-five years since those guidelines were issued. Our comments emphasize four issues: (i) the treatment of the elimination of double marginalization (“EDM”), particularly that the draft vertical merger guidelines appear inappropriately to make proof of cognizability part of the agencies burden and that they appear to …
Privacy Protection(Ism): The Latest Wave Of Trade Constraints On Regulatory Autonomy,
2020
University of Miami Law School
Privacy Protection(Ism): The Latest Wave Of Trade Constraints On Regulatory Autonomy, Svetlana Yakovleva
University of Miami Law Review
Countries spend billions of dollars each year to strengthen their discursive power to shape international policy debates. They do so because in public policy conversations labels and narratives matter enormously. The “digital protectionism” label has been used in the last decade as a tool to gain the policy upper hand in digital trade policy debates about cross-border flows of personal and other data. Using the Foucauldian framework of discourse analysis, this Article brings a unique perspective on this topic. The Article makes two central arguments. First, the Article argues that the term “protectionism” is not endowed with an inherent meaning …
Why Study Tax History?,
2020
University of Michigan Law School
Why Study Tax History?, Reuven S. Avi-Yonah
Law & Economics Working Papers
This book review addresses the question why studying tax history is helpful to tax policy makers and practitioners.
Introduction,
2020
University of Louisville, Louis D. Brandeis School of Law
Introduction, Colin Crawford, Daniel Bonilla Maldonado
Indiana Journal of Global Legal Studies
The papers gathered in this volume analyze access to justice in Latin America, Europe, and North America from a philosophical, legal, and sociological perspective. In these three regions of the world, as in the rest of the globe, liberal democracies face a troubling gap between the normative and the descriptive: the access to justice promises made by the legal and political system are not fully realized in practice. The studies collected here, therefore, share two baseline assumptions. First, the right of access to justice is fundamental in a liberal state. Access to justice ensures that citizens are able to defend …
Public Defenders' Offices In Brazil: Access To Justice, Courts, And Public Defenders,
2020
Instituto de Pesquisa Economica Aplicada
Public Defenders' Offices In Brazil: Access To Justice, Courts, And Public Defenders, Alexandre Dos Santos Cunha
Indiana Journal of Global Legal Studies
This essay discusses the impact of public defenders' offices in promoting equality through the enforcement of the right to access to justice in Brazil. To achieve this goal, this note is divided into two parts.
Part I presents the Brazilian public defenders' offices, their history, institutional design, rights, and prerogatives. Part II discusses the role played by public defenders in the enforcement of the right to access to justice in Brazil, as well as the relations established between public defenders and courts. The Conclusion attempts to assess the sustainability of the Brazilian model, in order to determine if there is …
Movement Lawyering,
2020
UCLA School of Law
Movement Lawyering, Scott L. Cummings
Indiana Journal of Global Legal Studies
This article examines the relation between movement lawyering and American legal theory, explores the meaning and content of movement lawyering in the contemporary American context, and reflects on the implications of movement lawyering for the theory and practice of access to justice around the globe. It suggests that the rise of movement lawyering signals frustration with process-oriented solutions to fundamental problems of inequality and discrimination in the legal system, and challenges access to justice proponents to frame their work in connection with a political strategy that builds on movements for progressive legal change. In this sense, the article suggests that …
Access To Justice For Collective And Diffuse Rights: Theoretical Challenges And Opportunities For Social Contract Theory,
2020
University of Louisville, Louis D. Brandeis School of Law
Access To Justice For Collective And Diffuse Rights: Theoretical Challenges And Opportunities For Social Contract Theory, Colin Crawford
Indiana Journal of Global Legal Studies
This analysis consists of three principal parts. First, it briefly reviews the classical contract account that explains how and why individuals enter civil society, found in the writings of both Hobbes and Locke. The analysis then examines the limited extent to which classical contract theory treats questions of rights vindication or, in more modern terms, with questions of access to justice. Second, the analysis examines the nature of collective and diffuse rights claims and will make a case for their importance in the modern world. Third, the analysis seeks to identify arguments from the classical account that might be useful …
Cause Lawyering And Compassionate Lawyering In Clinical Legal Education: The Case Of Chile,
2020
Universidad Austral de Chile School of Law
Cause Lawyering And Compassionate Lawyering In Clinical Legal Education: The Case Of Chile, Fernando Munoz L.
Indiana Journal of Global Legal Studies
In order to contribute from a situated perspective to a global narrative of access to justice, in the next sections I will trace the origins of compassionate and cause lawyering in the history of Chilean legal aid and training. Part II will explain how legal assistance to the poor was codified as a duty of legal professionals during the Middle Ages, in both canon law and in Castilian legislation. Part III will show that practical legal training, both in Spain and in Chile, began much later as the result of the ambition among prominent members of the legal profession to …
Pro Bono Work In Colombia: How Can It Help Broaden, Equalize, And Ensure Access To Justice,
2020
Universidad de Los Andes School of Law
Pro Bono Work In Colombia: How Can It Help Broaden, Equalize, And Ensure Access To Justice, Ana Bejarano Ricaurte
Indiana Journal of Global Legal Studies
This article does not discuss whether pro bono programs should exist in Colombia, or whether they cause positive transformation in the legal profession. These issues are examined in other types of legal literature, and this author departs from the standpoint of viewing this type of work as a positive practice within the legal culture. The main thesis of this article is that pro bono work is still developing in Colombia, both in its numbers of participating attorneys and clients, as well as in the ways it is affecting the legal culture. As important as it might be, the work of …
The Legal Fiction Of The Right To Defense In The Colombian Criminal Justice System,
2020
Universidad de los Andes School of Law
The Legal Fiction Of The Right To Defense In The Colombian Criminal Justice System, Manuel Iturralde
Indiana Journal of Global Legal Studies
In the first section of the article, I will discuss Omar's case to show why he did not have a fair trial, and particularly how his rights to access to justice and to defense were infringed, both by the public defense he was provided and by the judges that decided his case.
In the second section, I will show that Omar's case is a tellingillustration of the features of the Colombian criminal justice system, which systematically and disproportionately sentences and imprisons marginalized and poor people-in great measure because they lack the financial resources to pay for better and more motivated …
Access To Justice And Legal Clinics: Developing A Reflective Lawyering Space Some Insights From The Italian Experience,
2020
University of Brescia
Access To Justice And Legal Clinics: Developing A Reflective Lawyering Space Some Insights From The Italian Experience, Marzia Barbera, Venera Protopapa
Indiana Journal of Global Legal Studies
This paper first provides a brief description of the genesis of legal clinics in Italy, and highlights the motivations and expectations lying behind the emergence of the legal clinic movement in this context. Second, the paper gives a brief description of the institutional context of legal aid in Italy, and assesses its effectiveness in terms of granting legal assistance to those unable to afford a lawyer. The third and fourth parts then offer an account of court enforcement mechanisms that aim to ensure effective access to justice. Part three gives this account through the lens of court enforcement of the …
From Suspicion To Sustainability In Global Supply Chains,
2020
University of Connecticut
From Suspicion To Sustainability In Global Supply Chains, Robert C. Bird, Vivek Soundararajan
Texas A&M Law Review
Global supply chains power 80% of world trade, but also host widespread environmental, labor, and human rights abuses in developing countries. Most scholarship focuses on some form of sanction to motivate supply chain members, but we propose that the fundamental problem is not insufficient punishment, but a lack of trust. Fickle tastes, incessant demands for lower prices, and spot market indifference force suppliers into a constant struggle for economic survival. No trust can grow in such an environment, and few sustainability practices can take meaningful root. Responding to multiple calls for scholarship in the supply chain literature, we propose a …
Predatory Cities,
2020
Chicago-Kent College of Law
Predatory Cities, Bernadette Atuahene
All Faculty Scholarship
Between 2011 and 2015, the Wayne County Treasurer completed the property tax foreclosure process for one in four properties in Detroit, Michigan. No other American city has experienced this elevated rate of property tax foreclosures since the Great Depression. Studies reveal that the City of Detroit systematically and illegally inflated the assessed value of most of its residential properties, which led to inflated property tax bills unaffordable to many homeowners. Extraordinary tax foreclosure rates and extensive dispossession resulted. Consequently, Detroit has become a “predatory city”—a new and important sociolegal concept that this Article develops. Predatory cities are urban areas where …
Member States' Due Diligence Obligations To Supervise International Organizations,
2020
University of Michigan Law School
Member States' Due Diligence Obligations To Supervise International Organizations, Kristina Daugirdas
Law & Economics Working Papers
There are two reasons to consider obligations to supervise international organizations as a distinct category of due diligence obligations. First, due diligence obligations typically require states to regulate third parties in some way. But it is harder for states to regulate international organizations unilaterally than to regulate private actors within their own territories because international law protects the autonomy of those organizations. Second, such due diligence obligations merit attention because they may compensate for the dearth of mechanisms to hold international organizations accountable when they cause harm. These accountability concerns are especially acute when it comes to private individuals who …
Breaking The Silence: Why International Organizations Should Acknowledge Customary International Law Obligations To Provide Effective Remedies,
2020
University of Michigan Law School
Breaking The Silence: Why International Organizations Should Acknowledge Customary International Law Obligations To Provide Effective Remedies, Kristina Daugirdas, Sachi Schuricht
Law & Economics Working Papers
To date, international organizations have remained largely silent about their obligations under customary international law. This chapter urges international organizations to change course, and to expressly acknowledge customary international law obligations to provide effective remedies. Notably, international organizations’ obligations to afford effective remedies need not precisely mirror States’ obligations to do so. Instead, international organizations may be governed by particular customary international law rules. By publicly acknowledging obligations to afford effective remedies, international organizations can influence the development of such particular rules. In addition, by acknowledging obligations to afford effective remedies — and by actually providing effective remedies — international …
Electric Utility Alignment With The Sdgs & The Paris Climate Agreement,
2020
Columbia Law School, Columbia Center on Sustainable Investment
Electric Utility Alignment With The Sdgs & The Paris Climate Agreement, Perrine Toledano, Aniket Shah, Nicolas Maennling, Ryan J. Lasnick
Columbia Center on Sustainable Investment Staff Publications
The 2030 Sustainable Development Agenda poses a unique and critical challenge to the energy sector: how to scale access to clean energy to power sustainable, economic development for a growing population, while simultaneously decarbonizing global energy supply. Expanding access to clean energy will play a crucial role in achieving nearly every one of the Sustainable Development Goals, including those related to agricultural production, health outcomes, educational performance, water systems, access to infrastructure, and reducing inequalities. However, practices by some actors in the energy sector, and continued over-reliance on greenhouse gas-intensive fossil fuels also undermine global efforts to mitigate climate change …
Imagining Money,
2020
Singapore Management University
Imagining Money, J.G. Allen
Research Collection Yong Pung How School Of Law
John Clarke presents the theme of this volume by asking why we might speak of “imagined economies”. It is, he answers, “to interrupt the apparent ubiquity of economies”, to provide a moment for “a pause for thought”. In this chapter, I explore the role that imagination plays in the creation and maintenance of a money system. Money is important to the existence and functioning of an economy.1 Money, too, seems ubiquitous and naturally-occurring, so I want to pause and consider why it is that we might have money and what exactly it is doing. Different objects have served as money, …
