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GRATuitous Wealth: How Wealth Transfer Tax Avoidance Contributes to America\u27s Unwinding
Get PDFIn an era of increasing economic concentration, ultrawealthy Americans overwhelmingly pay taxes at a lower rate than their fellow taxpayers. Using tax avoidance mechanisms, the ultrawealthy cling tightly to their wealth, worsening economic inequality. A particular culprit is the ultrawealthy’s avoidance of generational wealth transfer taxes through mechanisms like the grantor retained annuity trust, or GRAT. Since 2000, GRATs have exploded in use, and estimates of the tax avoided through this mechanism range from hundreds of billions to trillions of dollars. By exacerbating economic inequality, GRATs and other transfer tax avoidance mechanisms accelerate the socioeconomic and cultural fracturing that has been called America’s unwinding. This Note proposes the elimination of GRATs as a matter of basic fairness, as a method of reducing wealth inequality, and as a step toward weaving American society back together
Extraordinary Times Call for Compelling Measures: Reforming the First Step Act\u27s Compassionate Release Mechanism for Noncitizen Detainees
Get PDFYear after year, America’s carceral state reaches new and more concerning heights. In this era of mass incarceration and criminalization of immigration status, imprisonment costs have skyrocketed, and the quality of life in prisons has plummeted. In response, Congress passed the First Step Act in 2018, which reformed federal sentencing practices. The First Step Act allows federal criminal defendants to request compassionate release, either for several enumerated reasons or for “extraordinary and compelling” circumstances. In the Federal Sentencing Commission’s new Sentencing Guidelines, federal courts have the discretion to define what circumstances fit under the catch-all provision defining “extraordinary and compelling” reasons. District courts must consider the policy objectives of the First Step Act in doing so. This Note argues that federal courts should use this power to deem post-release removability from the United States an “extraordinary and compelling” reason to grant compassionate release. Tracing the development of federal sentencing reform in tandem with the ever-intensifying immigration crisis, this Note offers part of a solution to both issues that ultimately serves the First Step Act’s overarching purpose
Public Insurance as a Lever for Semi-Managed Climate Retreat
Get PDFPrivate insurers are declining to issue or renew homeowner policies in California, Colorado, Florida, and Louisiana following massive payouts due to hurricane and wildfire damage in recent years. As climate change worsens, more private insurers will withdraw from property insurance markets. Governments, particularly at the state level, will likely expand their insurance programs to fill the gap. Just as the federal government now underwrites most flood insurance policies, public insurers will come to dominate the fire and wind insurance markets. Property insurance can generate price signals reflecting the risks of living in climate-vulnerable areas. However, public insurance programs often prioritize insurance availability and affordability while muting or eliminating accurate price signals. Because premiums collected by public insurance programs usually do not cover the payouts that follow a catastrophic event, expanding these programs could prove financially disastrous. Unfortunately, by offering underpriced coverage, such programs have encouraged development in climate-vulnerable areas, such as floodplains and the wildland-urban interface. Managed retreat policies aim to move people and communities out of climate-vulnerable areas. Typically involving public buyouts of private property, managed retreat can mitigate the damage associated with climate change, counter inefficient building practices, and facilitate disaster recovery. Yet managed retreat is logistically and politically challenging, and buyout programs thus far have had limited impact. Linking public insurance with buyouts can promote access to insurance coverage, break the disaster-rebuild cycle, and jump-start the relocation of people and communities from climate-vulnerable areas. This Article proposes that public insurance coverage in climate-vulnerable areas be made contingent on insureds agreeing to buyouts if property damage exceeds a predetermined threshold amount. If a covered event causes property damage above the threshold, the government will choose between paying on the insurance policy or purchasing the property. The government’s choice would depend on funding availability, the value of the property as open space, the presence of other buyout properties nearby, the history of repetitive loss, and other relevant factors. The proposed mechanism, which can be incorporated into federal or state-backed insurance programs, would make the most of disaster-caused damage by compelling retreat after such damage has occurred. It would also sidestep some of the difficulties that have hampered voluntary buyout programs. Part I of this Article discusses the growing reluctance of private insurers to offer policies in climate-vulnerable areas, the accompanying rise of state-backed insurance, and ongoing managed retreat efforts. Part II considers the objectives of public insurance programs. Part III shows how governments might try to advance these objectives as climate change worsens. In the context of a dramatically expanded government role as an insurer of last resort, the proposal can facilitate managed retreat without compromising these objectives
Hellerstein\u27s treatise quoted by Oregon Tax Court
No full textDistinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein\u27s treatise State Taxation was quoted by the Oregon Tax Court in Apple Inc. v. Department of Revenue (Jan. 24, 2024) involving state corporate income taxation
Newest round of Presidential Interdisciplinary Seed Grants awarded; four law faculty included
No full textTen university-wide projects devoted to advancing interdisciplinary research across multiple application areas have been awarded Presidential Interdisciplinary Seed Grants as part of the 2023 cohort. Brumby Distinguished Professor in First Amendment Law Sonja R. West, Associate Professor Matthew I. Hall, Associate Professor Christian Turner and Assistant Professor Thomas E. Kadri are among those included.
The Presidential Interdisciplinary Seed Grant Program was launched in 2017 and offered again in 2019 and 2021 through a partnership between the offices of Research and Public Service and Outreach. Its success is reflected by the value of external grants subsequently won by teams to pursue work initiated through these seed grants. These 10 awards were chosen from 70 proposals and reflect a commitment of $1 million from UGA President Jere W. Morehead.
For the first time, this year’s program has two tracks: New Frontiers and Cluster Engagement. The New Frontiers track is intended to support early-stage exploration of potentially transformative research that addresses grand challenges at the community, state, national, or global level.
Marshall Shepherd leads one New Frontiers project, incorporating researchers from atmospheric sciences, geography, planning, and engineering. The project is a collaboration with industry partners to mitigate urban heat stress on both citizens and infrastructure. In addition to UGA researchers, the project will feature partnerships with The Ray, Pirelli Tires, and ESRI, a developer of geographic information software.
“I have been on previous Presidential Interdisciplinary Seed Grant projects and am always stimulated by how they change the rules of engagement in a positive way,” said Shepherd, a Georgia Athletics Distinguished Professor in the Franklin College of Arts and Sciences Department of Geography. “Challenges within society are not in silos, so the solution space should not be either.”
Carl Vinson Institute of Government Associate Director Shana Jones also is leading a New Frontiers project that establishes UGA as a testbed for electric vehicle implementation and to inform both academic and applied research by establishing EV adoption and infrastructure on campus.
Partnering with researchers in the Terry College of Business and College of Engineering, Jones and her team plan to create key data sources and establish foundational metrics to increase overall EV usage and accessibility across the state.
“Interdisciplinary research spurs creativity and innovation. Problems are multi-faceted, requiring multiple methods, ideas, perspectives, and goals,” Jones said. “Leveraging expertise across disciplines multiplies impact.”
The Cluster Engagement track is devoted to addressing one or more themes of the 10 interdisciplinary clusters of the Presidential Interdisciplinary Faculty Hiring Initiative in Data Science and Artificial Intelligence. Consistent with UGA’s 2025 Strategic Plan goals, successful seed projects will lay the foundation for creation of an ecosystem that connects research, innovation, entrepreneurship, and partnerships with communities.
Each of the Cluster Engagement Awarded teams have at least one cluster hire, including two that are led by AI/data sci cluster hires.
Roberto Perdisci, a professor in the School of Computing, is the principal investigator for a project addressing AI-generated deepfakes and possible socio-technical solutions. The term “deepfake” refers to realistic AI-generated images, videos, or audio that can be used to create fake but believable content and thus mislead humans.
While the AI technology behind deepfakes can have legitimate uses, such as in the entertainment industry, it can also be used maliciously to manipulate perceptions of real-world facts, such as in cyber-warfare, election manipulation, and misinformation/disinformation campaigns on social media.
“Deepfakes can pose serious risks to society overall. Without a reliable solution, they might allow anyone to reject or discredit real events reported by the news media as fake,” Perdisci said. “It is critical to investigate how humans perceive digital media and how the results of detection systems can be effectively communicated to empower them to make better informed decisions. Similarly, any solution to this problem will need to be implemented within—and supported by—regulatory frameworks and laws.”
Perdisci’s team is made up of experts in AI, cybersecurity, journalism, public policy, and law.
Full listing: 2023 Presidential Interdisciplinary Seed Grant projects
“From Bench to Bed Net: Developing Novel Antimalarial Inhibitors for Killing Plasmodium in the Malaria Mosquito.” Douglas Paton (primary investigator, College of Veterinary Medicine: Department of Infectious Disease); Chester Joyner (Center for Tropical and Emerging Global Diseases); Pejman Rohani (Odum School of Ecology).
“Developing Applied Institutional Ethics for the Age of AI: Interdisciplinary Approaches.” Youjin Kong (primary investigator, Franklin College of Arts and Sciences: Department of Philosophy); L. Jason Anastasopoulos (School of Public and International Affairs); Jeremy Davis (Franklin College of Arts and Sciences: Department of Philosophy); Prasant Doshi (School of Computing); Matthew I. Hall (School of Law); Akshat Lakhiwal (Terry College of Business); Aaron Schecter (Terry College of Business); Ari Schlesinger (School of Computing); Christian Turner (School of Law).
“Using Precision Agriculture Technologies to Improve Pest Diagnosis and Spray Application to Address Pest Challenges Facing Key Fruit Crops in Georgia.” Ashfaq Sial (primary investigator, College of Agricultural and Environmental Sciences: Department of Entomology); Glen Rains and Brett Blaauw (College of Agricultural and Environmental Sciences: Department of Entomology); Phillip Brannen, Md Sultan Mahmud, and Jonathan Oliver (College of Agricultural and Environmental Sciences: Department of Plant Pathology); Guoyu Lu (School of Computing); Simerjeet Virk (College of Agricultural and Environmental Sciences: Department of Crop and Soil Sciences).
“PCP HELPR: Primary Care Provider Healthcare Extension by Leveraging Pharmacists in Rural Communities through Telehealth Technologies.” Devin Lavender (primary investigator, College of Pharmacy); Rebecca Stone, Beth Phillips, Blake Johnson, Chelsea Keedy, Sharmon Osae, Russell Palmer, and Henry Young (College of Pharmacy); Daniel Jung (College of Public Health); Daniel Hall (Franklin College of Arts and Sciences: Department of Statistics); and external collaborators.
“Reimagining Sustainability: Pioneering Upcycled Foods in Circular Food Systems.” Peng Lu (primary investigator, College of Agricultural and Environmental Sciences: Department of Agricultural Leadership, Education, and Communication); Alexa Lam (College of Pharmacy); Jiyong Park (Terry College of Business); James Gratzek (College of Agricultural and Environmental Sciences: Food Product Innovation and Commercialization Center); Abigail Borron(College of Agricultural and Environmental Sciences: Department of Agricultural Leadership, Education, and Communication); and external collaborators.
“Turning Blue to Green: Economic Development and Investment from Aquaculture in Georgia.” Mark Risse (primary investigator, director, UGA Marine Extension and Georgia Sea Grant); Amrit Bart (College of Agricultural and Environmental Sciences: Department of Animal and Dairy Science); Daniel Remar (College of Agricultural and Environmental Sciences: Agricultural and Applied Sciences); James Shelton (Warnell School of Forestry and Natural Resources); Issmat Kassem (Center for Food Safety); Thomas Bliss, Bryan Fluech, and Eugene Frimpong (UGA Marine Extension and Georgia Sea Grant).
“Healing and Empowerment after Limb Loss in XR.” Kyle Johnsen (primary investigator, School of Electrical and Computer Engineering); Grace Ahn (Grady College of Journalism and Mass Communication); Fred Beyette (College of Engineering); Deborah Barany (Mary Frances Early College of Education); Ted Frutis (UGA Cooperative Extension).
“Socio-Technical Solutions for Countering AI-Generated Deep Fakes.” Roberto Perdisci (primary investigator, School of Computing); Jin Sun (School of Computing); Le Guan (School of Computing); Justin Conrad (School of Public and International Affairs); Sonja West and Thomas Kadri (School of Law); Bartosz Wojdynski (Grady College of Journalism and Mass Communication); Mark Lupo (Carl Vinson Institute of Government).
“Leading Georgia’s E-Mobility Innovation: Informing Research and Decision-Making.” Shana Jones (primary investigator, Carl Vinson Institute of Government); Don Leo, Fred Beyette, and Tianqi Hong (College of Engineering); Gerald Kane, Maric Boudreau, Jiyong Park, and John Rios (Terry College of Business); Justin Ellis (Office of Sustainability); Natalie Bock (Carl Vinson Institute of Government).
“Rubber-Modified Asphalt- A Potential Urban Heat Island Mitigation Strategy.” Marshall Shepherd (primary investigator, Franklin College of Arts and Sciences: Department of Geography); Brian Bledsoe (Institute for Resilient Infrastructure Systems); Rosanna Rivero (College of Environment and Design); Andrew Grundstein and Sergio Bernardes(Franklin College of Arts and Sciences: Department of Geography); Christina Fuller (College of Engineering).
Written by UGA\u27s Olivia Randal
Chapman featured in Rolling Stone
No full textBrock Professor Nathan S. Chapman was featured in Rolling Stone regarding the 2020 election interference case. The article titled Trump Team Hunts for More ‘Dirt’ to Tank Georgia Election Interference Case was written by Adam Rawnsley and Asawin Suebsaeng and was published 1/10/24. The article was reprinted by other media outlets including MSN
Phillips-Sawyer featured in Motherboard/VICE Media
No full textWilson Associate Professor in Business Law Laura Phillips-Sawyer was featured in Motherboard/VICE Media regarding the major questions doctrine and federal agencies. The article titled Amazon joins Elon Musk\u27s SpaceX in mission to destroy federal agency protecting workers was written by Jules Roscoe and published 2/16/24
Hamilton featured on WABE\u27s Closer Look with Rose Scott
No full textGeorgia Journalism and Access Project Attorney Samantha C. Hamilton was featured on WABE, Atlanta\u27s National Public Radio affiliate, regarding the use of burner phones. The segment titled Georgia attorney cautions against state prosecutors attempt to connect burner phones to criminal intent aired as part of Closer Look with Rose Scott on 2/21/24
Peters featured in Slate
No full textAssociate Professor Jonathan Peters was featured in Slate regarding the possibility of publishers limiting liability through the deletion of news archives. The article titled When Media Outlets Shutter, Why Are the Websites Wiped, Too? was written by Scott Nover and published 2/23/24