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Tax Intelligence
Get PDFAt the start of 2023, tax policymakers are increasingly contemplating how tax law and policy could bolster U.S. foreign policy goals. The most recent proposals seek to leverage information gathered from tax reporting—what this Essay calls “tax intelligence.” However, front and center in considering how tax intelligence can be used to make foreign policy is a challenge: how that information can make its way through the grinder of our foreign commerce bureaucracy in furtherance of productive outcomes. To address this challenge and amplify the promise of these proposals, this Essay offers four contributions. First, it demonstrates that these proposals make an essential move in tax that is consistent with and reinforcing of a trend in other areas of U.S. geoeconomic strategy: they urge intensified reliance on firms as subjects, inputs, targets, and collaborators in foreign policymaking. Second, it argues that commentators are underselling the intelligence value of reporting. Third, this Essay contends that a better administrative infrastructure is sorely needed for tax as well as for other foreign economic instruments to make these reporting efforts successful. Fourth, this Essay concludes that bringing tax into the toolkit could have an unexpected and ironic normalizing effect on geoeconomic policies in our regulatory system. Given that tax law is itself often considered exceptional, bringing it into the collection of emergency foreign commercial tools is likely to make these tools appear less extraordinary—for better and for worse
Does a Behavioral Economics View of Administrative Law Ignore Costs and Effects?
No full textThe panel discusses the benefits and disadvantages of applying behavioral economics ideas to administrative law.
Avishalom Tor (Notre Dame Law School),
Gabriel Scheffler (University of Miami School of Law),
Daniel Walters (Texas A&M Law School), panelists.
Moderated by Matthew Adler (Duke Law
Corporations and National Security: Is the Private Sector the New Battleground?
No full textThe panelists discuss the changing role of private corporations in national security.
Overview: Prof. Tom C.W. Lin, Jack E. Feinberg Chair Professor of Law at Temple University’s Beasley School of Law
Panel:
Moderator:
Prof. Elisabeth de Fontenay, Professor of Law, Duke Law School
Panelists:
Ms. Caroline E. Brown, Partner, Crowell & Moring
Mr. Robert J. DeNault, Associate, Gibson Dunn, Duke Law \u2721
Mr. Hensey Fenton III, Associate, Covington & Burling, Duke Law \u271
Behavioral Economic Rationales for Administrative Law
No full textThe panel discusses the justification of administrative law using behavioral economics.
Cass Sunstein (Harvard Law School),
Stephanie Bornstein (University of Florida Levin College of Law),
Jed Stiglitz (Cornell Law School), panelists.
Moderated by Stuart Benjamin (Duke Law)
Issues in Implementing Special Domestic Violence Criminal Jurisdiction in Alaska\u27s Tribal Courts
Get PDFUntil 2022, all but one of the 229 Alaska tribes were barred from special domestic violence criminal jurisdiction (SDVCJ): Congress\u27s jurisdictional tool for tribal courts to address domestic violence and hold perpetrators of violence against Alaska Native women criminally accountable. The reauthorization of the Violence Against Women Act (VAWA) in 2022 brought SDVCJ to Alaska\u27s rural Native communities. This landmark achievement was made possible by decades of advocacy from Alaska\u27s tribal, state, and federal leadership. In the wake of VAWA 2022, Alaska tribes and tribal justice systems face several significant legal, political, and cultural challenges. This Article outlines the legal and practical issues Alaska Native tribes face when implementing SDVCJ. To do so, this Article includes an overview of tribal jurisdiction under VAWA and Alaska Native tribes\u27 inclusion in VAWA 2022. This Article explores the lessons learned from the Lower 48 Tribes Accelerated Pilot Program, which was an accelerated pilot project that permitted specific tribes to begin exercising SDVCJ more than a year before the law was implemented for all tribes, and considerations based on Alaska\u27s ongoing public safety and domestic violence crisis, community needs and standards, and unique tribal law enforcement context. The Article also discusses how Alaskan tribes moving towards implementing SDVCJ in their courts may create Native-led, trauma-informed judicial processes for domestic violence survivors and communities in partnership with existing resources from Alaska Native-led civil organizations while including lessons learned from the Lower 48 Tribes Accelerated Pilot Program
Misaligned Measures of Control: Private Equity\u27s Antitrust Loophole
No full textAgencies and legislators have raised concerns that acquisitions backed by private equity (PE) threaten competition, but few, if any, have offered explanations as to why they pose a unique threat. In this article, we argue that many PE-backed acquisitions may avoid antitrust enforcement because they escape detection. Under the Hart-Scott-Rodino Antitrust Improvements Act, parties intending to merge must notify federal authorities and wait for clearance. However, various exemptions exist based on the size of the transaction, parties involved, and proportion of control conferred by the merger. Recent work demonstrates that to police mergers effectively, agencies must be informed about transactions in their incipiency, meaning that in many economically important industries, the contours of the premerger notification program under the Act are, in practice, the same as the contours of the substantive legal standard. We show that when the Act’s exemptions are applied to PE’s standard investment structure, which use an array of intermediate special purpose vehicles to minimize taxes, share risks, and distribute fees, PE-backed acquisitions that would otherwise be reportable may be exempt. We support our argument with merger and filing data
A New Era at the Court of International Trade: Endemic, Executive Orders, and Enforcement
No full textEveryone Against Us: Public Defenders and the Making of American Justice
No full textAs a public defender, Allen Goodman faced cross-examination from family and friends every day: How could he work to help criminals? How could he live with himself? Presumed guilty by association, Goodman quickly learned that people didn’t really want an answer; they wanted a justification, perhaps even an apology. Ever the idealist, Goodman answered anyway: Everyone deserves justice.
Everyone against Us is Goodman’s testimony of his life as a public defender. In it, he documents his efforts to defend clients, both guilty and innocent, against routine police abuse, prosecutorial misconduct, and unjust sentencing. To work in criminal justice, Goodman shows, is to confront and combat vivid human suffering, of both victims and perpetrators. From sex trafficking, murder, and abuse to false conviction, torture, and systemic racism, Goodman describes the daily experiences that both rattled his worldview and motivated him to work ever harder. Part memoir, part exposé, Everyone against Us is the moving story of an embattled civil servant who staves off the worst abuses of the criminal justice system, at great personal cost.https://scholarship.law.duke.edu/justin_miller_awards_books/1009/thumbnail.jp
