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 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.
The inheritance system is beset by formalism. Probate courts reject wills on technicalities and refuse to correct obvious drafting mistakes by testators. These doctrines lead to donative errors, or outcomes that are not in line with the decedent’s donative intent. This article argues that formalistic wills doctrines should be reformed because they harm those who attempt to engage in estate planning without specialized legal knowledge or the resources to hire an attorney.
In private mergers and acquisitions deals, parties enter into non-binding preliminary agreements, such as term sheets and letters of intent. These agreements are not contracts—rather, they are signposts for when enough momentum has accumulated that a deal is likely to go forward. Using interviews with deal lawyers, this article provides a rich and layered account of how sophisticated parties use these agreements in modern dealmaking.
This article presents the first comprehensive treatment of the basic and officially “open” question whether Section 1 of the Thirteenth Amendment directly bans the badges and incidents of slavery. Members of the Thirty-Ninth Congress agreed that Section 1 banned at least some of the badges and incidents; they parted company over which ones. The article argues for embracing the Republican broad reading of the ban, that encompasses denials of equal rights to make contracts, own property, and participate in court.
This comment identifies the ways in which female lawyers continue to face discrimination even after they make partner and highlights a serious gap in current antidiscrimination law that perpetuates discrimination against female partners: Courts have interpreted Title VII of the Civil Rights Act of 1964 to protect employees but not partners. The comment offers a solution that would bring female law firm partners within the ambit of Title VII.