Category: Volume 69, Issue 1
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Kaplow and Shavell and the Priority of Income Taxation and Transfer
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] David Blankfein-Tabachnick & Kevin A. Kordana Volume 69, Issue 1, 1-44 This Article rejects a central claim of taxation and private law theory, namely, Kaplow and Shavell’s prominent thesis that egalitarian social goals are most efficiently achieved through income taxation and transfer, as opposed to egalitarian alterations in private law rules. Kaplow and…
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“The Big Chill”: Personal Liability and the Targeting of Financial Sector Compliance Officers
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Court E. Golumbic Volume 69, Issue 1, 45-94 Financial sector compliance officers have been referred to by prominent law enforcement and regulatory officials as “essential partners” in ensuring compliance with relevant laws and regulations. Yet a series of recent enforcement actions in which individual compliance officers have been sanctioned personally have placed strains…
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Amputating Rights-Making
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Anthony Michael Kreis Volume 69, Issue 1, 95-118 In a majority of states, it remains legal to deny people housing, employment, or services because of their sexual orientation or gender identity. The LGBT community has taken great strides to push back against the harms of discrimination, successfully securing municipal antidiscrimination laws in a…
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Race Politics, O’Hare Airport Expansion, and Promissory Estoppel: The More Things Change, the More They Stay the Same
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Judith L. Maute Volume 69, Issue 1, 119-178 Quake Construction v. American Airlines, Inc. is featured in some prominent American casebooks on contract formation or precontractual liability, where scholars and authorities debate when liability should properly attach. The case is widely cited by courts and secondary authorities, both on precontractual liability based on…
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A Constitutional Jurisprudence of Children’s Vulnerability
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Lois A. Weithorn Volume 69, Issue 1, 179-274 The Unites States Supreme Court identified “the peculiar vulnerability of children” as one of the “three reasons” for differentiating the treatment of children under the Constitution from that of adults. Yet, although explicit and implicit characterizations of children as vulnerable abound in the Court’s opinions…
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Government Lawyers in the Trump Administration
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] W. Bradley Wendel Volume 69, Issue 1, 275-352 The words and actions of candidate, President-Elect, and now President Donald Trump indicate that this administration will aggressively seek to use state power with little regard for the rule of law. A great deal has been written about the constitutional and administrative law regulating inter…
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Executive Foreign Affairs Power and Immigration Relief
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Mitchell R. VanLandingham Volume 69, Issue 1, 353-386 This Note addresses whether the president may take action on immigration as an exercise of foreign affairs power. In particular, it focuses on DACA and DAPA, two Obama-era policies of deferred action for certain classes of undocumented immigrants. Exactly how much authority a president and…
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The Devil in the Details: How the Complexity, Costs, and Uncertainty of Treasury Regulations Encourage Corporate Inversion
[et_pb_row][et_pb_column type=”4_4″][et_pb_text] Jessica Wilson Volume 69, Issue 1, 387-429 Politicians and scholars have discussed reforming the corporate tax system for many years, especially with the emergence of certain tax avoidance practices like inversion and earnings stripping. While debate in this area has focused primarily on making changes to the high corporate tax rate and the…