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Assessing the Tax Communications of E-Commerce Vendors, Part II
No full textThis article presents the second part of a research project on the tax communications of e-commerce vendors. It details the results of a behavioral experiment designed to test how different representations of sales and use tax obligations influence consumer purchasing decisions. The study finds that potentially misleading indicators, such as No Tax or $0 of Tax, significantly increase the likelihood that consumers will purchase from vendors who do not collect sales tax. Compared to vendors who provide accurate information about potential use tax liabilities, consumers were substantially more likely to choose a vendor displaying a No Tax message. These findings suggest that regulating misleading tax representations could be a powerful tool for states to enhance tax compliance, promote fair market competition, and secure tax revenue
A Nation of Kings: Judicial Overextension of Official Immunity and the Abdication of Responsibility for Our Most Vulnerable Citizens
Get PDFImagine a man who cannot speak, cannot walk, cannot feed himself, and cannot clean himself. He has no family to speak of, or if he does, the time and economic burden of his care will jeopardize their own survival. Our society has enacted laws to provide some level of support and care for this man and employs the resources of the state to pursue that goal. Tragically, the man dies in the state’s care due to unquestionable negligence. If his family had the resources to place him in a private facility, basic negligence law tells us the private facility may be answerable to his family for the wrongful death of their loved one. The facility breached its duty and is responsible for it. It can be fairly asked: Why do we allow the state to absolve itself of liability for falling below that same standard of care? Has the family forfeited all rights to hold anyone responsible for the negligent behavior that resulted in the death of their loved one simply because they have accepted the services for free? Should we, as the arbiters and watchdogs of our own government, not hold that government to the same standard of care as other market participants
Work Without Borders: Legal Challenges in the Age of Remote and Hybrid Employment
Get PDFThe shift to remote and hybrid work arrangements in recent years has fundamentally changed employment practices, offering increased flexibility while also creating complex legal and regulatory issues for employees, employers, and state authorities, specifically in the tax and human resources contexts. The current system of state and local laws inadequately addresses these issues, leading to double taxation, compliance problems, and legal disputes. In addition to taxation complexities, remote work environments have introduced unique risks related to online discrimination and harassment, as well as broader issues such as privacy, monitoring, and equitable workplace protections. If left unresolved, employers could face costly tax audits, workplace litigation, and reputational damage. By examining key legal frameworks, proposed strategies, and recent case law, this article reveals how tax inconsistencies and gaps in virtual workplace protections are adversely impacting both employees and employers. It concludes that establishing a uniform regulatory framework and utilizing strategies such as reciprocal tax agreements, standardized tax credits, and stronger virtual workplace guidelines is essential to streamline remote work taxation and ensure a safer, fairer work environment. State and federal cooperation is crucial in resolving these inconsistencies and addressing emerging challenges in remote work settings to promote a more cohesive approach. Clearer guidance on jurisdiction, nexus, and withholding rules would reduce confusion, alleviate tax burdens, and support the expansion of flexible work arrangements. Additionally, enhanced legal protections for virtual environments would help to balance flexibility with accountability in the modern workplace
RPS Coach Project: A Growing Library About a Valuable AI Tool
No full textThis document collects a growing library of publications, videos, and podcasts about the RPS Negotiation and Mediation Coach (RPS Coach), an AI tool grounded in Real Practice Systems (RPS) Theory. RPS Coach is designed to support mediators, lawyers, parties, educators, students, and scholars by promoting good decision-making and reflective practice in negotiation and mediation. This piece summarizes articles and blog posts that present the theory, knowledge base, and functions of RPS Coach, along with practical guidance for its use in dispute resolution, writing, and legal education. It includes links to each publication and will be updated as new work is published
Getting the Most from AI Tools: A Practical Guide to Writing Effective Prompts
No full textThis article is a companion to How I Learned to Stop Worrying and Love the Bot: What I Learned About AI and What You Can Too. This article helps users, especially those in dispute resolution roles, learn how to write effective prompts and engage productively with artificial intelligence (AI) tools. The goal is to make AI less intimidating and more useful – one good question at a time.
The article shows how users can choose appropriate tools, formulate effective prompts, and generate useful results. It offers role-specific prompt suggestions for mediators, attorneys, disputants, ADR program managers, law school faculty, students, and scholars.
These examples are designed to support clear communication, creative problem-solving, intentional practice, and continuous learning. Though focused on the Real Practice Systems Coach tool, most suggestions can be used with other AI platforms
International Law and the Rise of Populism
No full textContemporary legal scholarship seeks to diagnose populist antagonism towards national and international law and warn about the challenges it poses to the cooperation needed to respond to global threats. What this scholarship overlooks, however, is the role that major shifts in international legal normativity and conceptions of global governance have themselves played in incubating the conditions far the rise of populism. Against the prevailing literature, this Article argues that the key to unlocking this puzzle is recognition that populism, rather than constituting an external social pathology, is a mode of politics arising internal to the intellectual history and practice of liberal constitutional democracy.
The Article argues that populism is grounded in an account of political authority and legal normativity that stands in deep tension with an opposing account of law as immanent moral order and which understands legal normativity not ultimately as a matter of sovereign will but of universal reason. Viewing rights in national and international law in a relation of dual positivization against the background of a global moral order has paradoxically eroded the political authority of the nation-state and undermined the legitimacy of popular sovereignty as a source of law.
This insight suggests at least three challenges to our contemporary understanding of international law: first, regarding the linkages between human rights values and the ascendancy of neoliberalism as the defining feature of international order,· second, regarding the diminution of collective national religious, and cultural values in liberal accounts of international law; and third, regarding the rise of a distinct farm of secular legal rationality and technocratic expertise in both the operation and reach of modern global governance regimes
Government-Backed Insurance for Artificial Intelligence Technologies
Get PDFArtificial intelligence (AI) is an unpredictable technology that has the capacity to both help and harm people. Although insurance plays a key role in compensating for harms in other contexts, AI-produced damages evade traditional principles of risk pricing which limits viable commercial insurance coverage. AI requires modified insurance systems that can compensate diverse and unpredictable losses. Just like AI, at one time nuclear energy was viewed as a new and profitable, yet wholly unpredictable, technology that had the capacity to cause devastating harm. AI poses similar threats to society in certain domains, including, for example, health care (e.g., risk management tools) and transportation (e.g., autonomous vehicles). This Article explores the challenges of quantifying AI harm and providing insurance coverage for such harms. This Article proposes insuring emerging AI-enabled technologies through a government-backed insurance paradigm similar to the Price-Anderson Act, which Congress created to respond to threats related to nuclear energy. It develops a framework and a pricing model, and it proposes the necessary oversight required to allow AI to continue to progress while simultaneously compensating victims that are vulnerable to the harms caused by the evolving technology
The Problems of Commencement Speech
Get PDFThe 2024 graduation season was marked with protests over and university oversight of commencement speeches. Commencement speech-related incidents are nothing new. History has shown that they are, in fact, American tradition. What is less settled is what type of speech commencement speech falls under, whether courts or academia should exercise control over it, and if so, to what degree. In seeking to answer this question, this Article discusses government speech, the public forum doctrine, and the purpose of commencement speeches. Through examples, both real and hypothetical, this Article demonstrates the difficulties in classifying the forum and intent of commencement speech. This Article then argues that courts should, consistent with other applicable laws, respect the legitimate range of basic purposes schools may pursue in organizing and carrying out their commencement ceremonies. A legitimate variety of commencement speech policies should be legally permitted to bloom and then flourish, or wilt, without undue judicial interference