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Tax Complexity And Technology, David Walker 2020 Boston Univeristy School of Law

Tax Complexity And Technology, David Walker

Faculty Scholarship

The federal income tax code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part to the proliferation of tax preparation software that renders such complexity manageable at filing time, but otherwise does nothing to mitigate the “black box” nature of the tax system. While such complexity and opacity undercut explicit incentives embedded in the Code, make planning more difficult, and undermine political accountability for taxes, they may also reduce the inefficient distortion ...


‘Troubling Incrementalism’: Is The Canadian Pension Plan Fund Doing Enough To Advance The Transition To A Low-Carbon Economy?, Cynthia Williams 2020 Osgoode Hall Law School of York University 81818app手机版下载

‘Troubling Incrementalism’: Is The Canadian Pension Plan Fund Doing Enough To Advance The Transition To A Low-Carbon Economy?, Cynthia Williams

Canada Climate Law Initiative

The Canada Pension Plan (CPP) is one of the world’s largest public pension funds, with $409.5 billion in assets under management as of March 31, 2020. The mandate of the CPP Investment Board (CPPIB) is to manage the funds of the CPP in the best interests of Canadian Pension Plan contributors and beneficiaries, and to maximize investment returns without undue risk of loss. As CPP Investments CEO and President Mark Machin has recently observed, “our investment mandate and professional governance insulate our decision-making from short term distortions and gives us license to help shape the long-term future.” (In ...


Faithfully Negligent: Religious Implications For Criminal Negligence Cases, Supreet Kaur Bath 2020 Western University 81818app手机版下载

Faithfully Negligent: Religious Implications For Criminal Negligence Cases, Supreet Kaur Bath

Master of Laws Research Papers Repository

81818app手机版下载Do the actions of parents in withholding medical treatment from their children due to religious influence show wanton or reckless disregard for the safety and lives of their children? This project investigates the morally and legally complicated issue of the influence of religious beliefs in criminal negligence cases. My MRP is animated by the idea that similar cases in the past have been treated with leniency and ought to be given stricter punishments.

I focus in particular on cases in which parents opt for alternative remedies or faith healing for ill children in ignorance or defiance of available medical treatments ...


Owning Nothingness: Between The Legal And The Social Norms Of The Art World, Guy A. Rub 2020 Brigham Young University Law School 81818app手机版下载

Owning Nothingness: Between The Legal And The Social Norms Of The Art World, Guy A. Rub

BYU Law Review

81818app手机版下载Almost $8 million—that is what the Crystal Bridges Museum paid for one work of contemporary art in November 2015. What did that museum get for that hefty sum? From a legal perspective, absolutely nothing. The work it purchased was just an idea, and ideas of this kind escape legal protection.

81818app手机版下载Despite this lack of legal protection, the social norms of the art world lead large, sophisticated, experienced, and legally represented institutes to pay millions of dollars for this type of work. This Article is one of the first in legal scholarship to examine at depth those norms in this ...


It’S Whose Party? Accurately Defining Political Parties In First Amendment Cases, MaKade Claypool 2020 Brigham Young University Law School 81818app手机版下载

It’S Whose Party? Accurately Defining Political Parties In First Amendment Cases, Makade Claypool

BYU Law Review

81818app手机版下载No abstract provided.


Vol. 59, No. 02 (August 31, 2020), 2020 Maurer School of Law: Indiana University

Vol. 59, No. 02 (August 31, 2020)

Indiana Law Annotated

No abstract provided.


A Policy Response To Islamic State Extremist Fighter Battlefield Migration, Robert J. Bunker Dr. 2020 US Army War College

A Policy Response To Islamic State Extremist Fighter Battlefield Migration, Robert J. Bunker Dr.

Monographs, Books, and Publications

June 2014 to December 2017 represented the high tide of radical Islamist (Salafi-jihadist) territorial control under the authority of the Islamic State in Iraq and Syria. This monograph analyzes and provides policy response options for US national security and Army planners concerning the potential for postterritorial caliphate battlefield migration by the sizable contingent of battle-hardened Islamic State foreign fighters situated within various enclaves in Syria and Iraq. The monograph achieves these ends by

  • discussing Islamic State territorial eras and demographics;
  • offering an overview of the initial inflows of these fighters into the territorial caliphate, outflows to the United States, and ...


Reputation Systems Bias In The Platform Workplace, E. Gary Spitko 2020 Santa Clara University School of Law 81818app手机版下载

Reputation Systems Bias In The Platform Workplace, E. Gary Spitko

Faculty Publications

Online reputation systems enable the providers and consumers of a product or service to rate one another and allow others to rely upon those reputation scores in deciding whether to engage with a particular provider or consumer. Reputation systems are an intrinsic feature of the platform workplace, in which a platform operator, such as Uber or TaskRabbit, intermediates between the provider of a service and the consumer of that service. Operators typically rely upon consumer ratings of providers in rewarding and penalizing providers. Thus, these reputation systems allow an operator to achieve enormous scale while maintaining quality control and user ...


Caught By The Cat’S Paw, Sandra F. Sperino 2020 Brigham Young University Law School 81818app手机版下载

Caught By The Cat’S Paw, Sandra F. Sperino

BYU Law Review

Federal employment discrimination law is enamored with court-created doctrines with catchy names. A fairly recent addition to the canon is the concept of the “cat’s paw,” formally recognized by the U.S. Supreme Court in Staub v. Proctor Hospital. With its name … drawn from a fable, the concept of cat’s paw has taken ground quickly, discussed in hundreds of cases.

81818app手机版下载The Supreme Court recognized the cat’s paw theory in a case where a hospital fired a worker. The person who made the ultimate decision did not have impermissible bias. However, her decision was influenced by information from ...


Reputation Systems Bias In The Platform Workplace, E. Gary Spitko 2020 Brigham Young University Law School 81818app手机版下载

Reputation Systems Bias In The Platform Workplace, E. Gary Spitko

BYU Law Review

Online reputation systems enable the providers and consumers of a product or service to rate one another and allow others to rely upon those reputation scores in deciding whether to engage with a particular provider or consumer. Reputation systems are an intrinsic feature of the platform workplace, in which a platform operator, such as Uber or TaskRabbit, intermediates between the provider of a service and the consumer of that service. Operators typically rely upon consumer ratings of providers in rewarding and penalizing providers. Thus, these reputation systems allow an operator to achieve enormous scale while maintaining quality control and user ...


The California Coastal Commission’S Efforts To Provide Affordable Overnight Accommodations By Preempting Cities’ Constitutional Police Power, Taylor Smith 2020 Brigham Young University Law School 81818app手机版下载

The California Coastal Commission’S Efforts To Provide Affordable Overnight Accommodations By Preempting Cities’ Constitutional Police Power, Taylor Smith

BYU Law Review

81818app手机版下载No abstract provided.


Corpus Linguistics And Gun Control: Why Heller Is Wrong, Kyra Babcock Woods 2020 Brigham Young University Law School 81818app手机版下载

Corpus Linguistics And Gun Control: Why Heller Is Wrong, Kyra Babcock Woods

BYU Law Review

No abstract provided.


L’Enjeu De L’Écriture Dans Mer Méditerranée De Louis-Philippe Dalembert: Dénonciation Ou Mise En Garde?, Nadia N. Iskandarani 2020 Professor, French Department, Faculty of Human Sciences, Beirut Arab University, Beirut, Lebanon 81818app手机版下载

L’Enjeu De L’Écriture Dans Mer Méditerranée De Louis-Philippe Dalembert: Dénonciation Ou Mise En Garde?, Nadia N. Iskandarani

BAU Journal - Society, Culture and Human Behavior

Louis-Philippe Dalembert, a Mauritian writer, published in 2019 his novel Mur Méditerranée that sheds the light on an actual issue: the migration crisis. To write this novel, the author was inspired by a real event that occurred in July 2014: the rescue story of illegal migrants by the Danish oil tanker Torm Lotte. In his novel, Louis-Philippe Dalembert portrays three women: Sembar Eritrean, Chochana the Nigerian, and Dima the Syrian; each of them flees the violence that rages in her country and throws herself into a ship that crosses the Mediterranean and leads migrants to Europe. Dalembert, deeply touched by ...


Psychometric Characteristics Of The Ryff’S Psychological Well-Being Scale (Pwb-42) Of A Sample Of Kuwaitisالخصائص السيكومترية لمقياس "رايف" للهناء النفسىي (Pwb-42) لدى عينة من الكويتيين, Bader M. Al Ansari 2020 Professor, Psychology Department, Faculty of Social Sciences, Kuwait University, Kuwait

Psychometric Characteristics Of The Ryff’S Psychological Well-Being Scale (Pwb-42) Of A Sample Of Kuwaitisالخصائص السيكومترية لمقياس "رايف" للهناء النفسىي (Pwb-42) لدى عينة من الكويتيين, Bader M. Al Ansari

BAU Journal - Society, Culture and Human Behavior

81818app手机版下载تهدف الدراسة الحالية إلى إعداد صورة عربية لمقياس الهناء النفسي (Ryff’s Psychological Well-Being Scale (PWB-42 (Ryff,1989) يتكون من (42) بندًا× 6 اختيارات، بواقع (7) بند لكل مقياس فرعي، وتمثل العبارات في المقياس مكونات الهناء النفسى الستة التي اقترحتها "رايف"(الاستقلالية، والتمكين البيئي، والنمو الشخصي، و العلاقات الإيجابية مع الآخرين ، والحياة الهادفة ، وتقبل الذات ). استخدمت في هذه الدراسة عينتين مستقلتين من طلاب جامعة الكويت إجمالي قوامها (1643) فردا بواقع (762) من الذكور و (881) من الإناث، وذلك لحساب الثبات والصدق ولفحص الفروق بين الجنسين . تم تطبيق مقياس الهناء النفسي PWB-42، و قائمة "أوكسفورد" للسعادة (OHI)، ومقياس الرضا عن ...


Are Optimists Happier And More Satisfied With Their Life?هل المتفائلون أكثر سعادة ورضا عن حياتهم؟, Ahmed M. Abdel-Khalek 2020 Professor, Department of Psychology, Faculty of Arts, Alexandria University, Alexandria, Egypt

Are Optimists Happier And More Satisfied With Their Life?هل المتفائلون أكثر سعادة ورضا عن حياتهم؟, Ahmed M. Abdel-Khalek

BAU Journal - Society, Culture and Human Behavior

استهدفت هذه الدراسة استكشاف العلاقة بين التفاؤل وكل من السعادة، والرضا عن الحياة، فضلاً عن فحص العلاقة بين التشاؤم والسعادة، والرضا عن الحياة. أجابت عينة متاحة (ن = 225) من طلبة جامعة الإسكندرية وطالباتها عن: القائمة العربية للتفاؤل والتشاؤم، ومقياسي التقدير الذاتي لكل من السعادة، والرضا عن الحياة، ولم تكشف النتائج عن فروق دالة إحصائيًا بين الجنسين في كل متغيرات الدراسة، في حين استخرجت ارتباطات دالة إحصائيًا بين التفاؤل وكل من السعادة، والرضا عن الحياة (موجبة)، وبين التشاؤم وكل من السعادة، والرضا عن الحياة (سالبة). وكشف تحليل المكونات الأساسية عن عامل ثنائي القطب لدى الجنسين، سمي: "الحياة الطيبة في ...


Visions Of The Republic Symposium: School Funding Under The Neutrality Principle: Notes On A Post-Espinoza Future, Aaron Saiger 2020 Fordham University School of Law

Visions Of The Republic Symposium: School Funding Under The Neutrality Principle: Notes On A Post-Espinoza Future, Aaron Saiger

Fordham Law Review Online

81818app手机版下载Based on current conditions, and for a variety of reasons, the best guess—and it is only a guess—is that common schooling might be forced to give way before a rigorously read First Amendment duty of the state to avoid preferring irreligion over religion. This need not signal the end of the Progressive educational vision, however. It will be possible for those committed to the values inherent in common schooling to regroup, reconsidering some of their positions in order to advance their core commitments.


Visions Of The Republic Symposium: Voting With The Virus: Ensuring Democracy Via Bypassing The Excuse Requirements In Absentee Voting, Russell Spivak 2020 Harvard Law School

Visions Of The Republic Symposium: Voting With The Virus: Ensuring Democracy Via Bypassing The Excuse Requirements In Absentee Voting, Russell Spivak

Fordham Law Review Online

One of the many difficulties posed by measures undertaken to curb the spread of the COVID-19 pandemic may be an inability to vote. Should this pandemic bleed into the fall, gathering at polling places, for example, would contravene guidelines prohibiting large gatherings particularly in crammed quarters. As such, jurisdictions must act immediately to broaden the use of absentee voting. Unfortunately, seventeen states, either via statute or constitutional provision, presently require an “excuse” to vote absentee. This could theoretically pose a problem insofar as fear of contracting the disease or spreading it to others may or may not qualify. This Article ...


Visions Of The Republic Symposium: State Solutions To State Problems: Using State Constitutions To Fight Voter Suppression, Russell Spivak 2020 Harvard Law School

Visions Of The Republic Symposium: State Solutions To State Problems: Using State Constitutions To Fight Voter Suppression, Russell Spivak

Fordham Law Review Online

81818app手机版下载Federal action has been undertaken throughout our nation’s history to both quell voter suppression and expand the franchise, countering racist state efforts to restrict the vote. In the face of shrinking federal solutions, those seeking to protect the vote must look for new methods. This Article proposes that advocates look more deeply at state constitutional law and pursue claims in state court to vindicate voting rights, as state constitutional provisions and precedent may provide fertile ground. In advancing this argument, the Article swiftly reviews the history of the federal government’s actions to protect voting throughout our nation’s ...


Visions Of The Republic Symposium: Facts And Fictions Of Corporate Executive Accountability, Masaki Iwasaki 2020 Harvard Law School

Visions Of The Republic Symposium: Facts And Fictions Of Corporate Executive Accountability, Masaki Iwasaki

Fordham Law Review Online

U.S. Senator and former Democratic presidential contender Elizabeth Warren recently proposed the Corporate Executive Accountability Act, a bill that lowers the level of mental state required to prosecute executives for any corporate crime. A nationwide debate has been raging over this Act, but most arguments have focused on the appropriateness of the relaxed requirement, and the whole picture of executive accountability is vague. This Essay reveals what the facts and fictions of corporate executive accountability are, focusing on the degree of punishment of criminal executives. The author presents the estimates of expected direct and indirect punishments of executives and ...


Visions Of The Republic Symposium: The People: A Pre-Primer For Critically Reevaluating Representation & Court Power In The Present, Marvin L. Astrada 2020 New York University Washington D.C.

Visions Of The Republic Symposium: The People: A Pre-Primer For Critically Reevaluating Representation & Court Power In The Present, Marvin L. Astrada

Fordham Law Review Online

What exactly is an American? Who or what are the People? Is there an authentic, viable American political identity or community? Or do the deep ruptures and balkanization that seem to pervade law and politics— ranging from pandemics, national security, impeachment, and the environment, to issues of an everyday, local nature—indicate a crisis of legitimacy, cohesion, and national community?