Kaplow and Shavell and the Priority of Income Taxation and Transfer

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

David Blankfein-Tabachnick & Kevin A. Kordana Volume 69, Issue 1, 1-44 This Article rejects a central claim of taxation and private law theory, namely, Kaplow and Shavell’s prominent thesis that egalitarian social goals are most efficiently achieved through...

“The Big Chill”: Personal Liability and the Targeting of Financial Sector Compliance Officers

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Court E. Golumbic Volume 69, Issue 1, 45-94 Financial sector compliance officers have been referred to by prominent law enforcement and regulatory officials as “essential partners” in ensuring compliance with relevant laws and regulations. Yet a series of recent...

Amputating Rights-Making

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Anthony Michael Kreis Volume 69, Issue 1, 95-118 In a majority of states, it remains legal to deny people housing, employment, or services because of their sexual orientation or gender identity. The LGBT community has taken great strides to push back against the harms...

Race Politics, O’Hare Airport Expansion, and Promissory Estoppel: The More Things Change, the More They Stay the Same

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Judith L. Maute Volume 69, Issue 1, 119-178 Quake Construction v. American Airlines, Inc. is featured in some prominent American casebooks on contract formation or precontractual liability, where scholars and authorities debate when liability should properly attach....

A Constitutional Jurisprudence of Children’s Vulnerability

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Lois A. Weithorn Volume 69, Issue 1, 179-274 The Unites States Supreme Court identified “the peculiar vulnerability of children” as one of the “three reasons” for differentiating the treatment of children under the Constitution from that of adults. Yet, although...

Government Lawyers in the Trump Administration

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

W. Bradley Wendel Volume 69, Issue 1, 275-352 The words and actions of candidate, President-Elect, and now President Donald Trump indicate that this administration will aggressively seek to use state power with little regard for the rule of law. A great deal has been...

Executive Foreign Affairs Power and Immigration Relief

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Mitchell R. VanLandingham Volume 69, Issue 1, 353-386 This Note addresses whether the president may take action on immigration as an exercise of foreign affairs power. In particular, it focuses on DACA and DAPA, two Obama-era policies of deferred action for certain...

The Devil in the Details: How the Complexity, Costs, and Uncertainty of Treasury Regulations Encourage Corporate Inversion

by technology@hastingslawjournal.org | Dec 22, 2017 | Volume 69, Issue 1

Jessica Wilson Volume 69, Issue 1, 387-429 Politicians and scholars have discussed reforming the corporate tax system for many years, especially with the emergence of certain tax avoidance practices like inversion and earnings stripping. While debate in this area has...