Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. This article examines the important benefits and risks of tax leaks and provides suggestions and cautions for leak-driven lawmaking.
In Print: Volume 65, Issue 3
In an earlier work entitled Regulating Cybersecurity, Sales argued that cyber defense should be understood not just as a matter for law enforcement and the armed forces, but as a regulatory problem in need of regulatory solutions. This companion article proposes a series of market-based responses to complement those governmental responses.
In defining Fourth Amendment rights, the Supreme Court has repeatedly turned to the archetype of an idealized citizen—the “rugged individual” who will unflinchingly stand up to government authority. This article examines the Court’s use of the archetype, demonstrating how instead of promoting dignity and autonomy, it created an unrealistic threshold for exercising one’s Fourth Amendment rights.
The National Collegiate Athletic Association (NCAA) prohibits schools from providing financial aid to student-athletes beyond the costs of attending school and forbids student-athletes to receive compensation related to their athletic ability from third parties. This comment argues courts have failed to properly scrutinize this rule and it should be rejected because such compensation restrictions do not achieve their alleged benefits.