首页 > 最新文献

Cornell Law Review最新文献

英文 中文
Legal Ethics and the Separation of Law and Morals 法律伦理与法德分离
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2005-03-16 DOI: 10.2139/SSRN.687804
W. Wendel
This paper explores the jurisprudential question of the relationship between moral values and legal norms in legal advising and counseling in the context of an analysis of the so-called torture memos prepared by lawyers in the Office of Legal Counsel in 2002. The principal claim of the paper is that the torture memos are morally bankrupt because they are legally bankrupt. The lawyers' actions were wrong from a moral point of view because the lawyers failed with respect to their obligation to treat the law with respect, not simply as an inconvenient obstacle to be planned around. The morality of torture plays no direct role in this analysis. Although it is easy to say at a high level of generality that torture is immoral, it is possible for reasonable people to disagree in good faith over application questions, such as whether a particular interrogation technique should be deemed torture, or whether there may be some moral justification for torture in a particular case. In order for citizens and law enforcement officials to cooperate in the project of defending national security while also respecting human rights, it is necessary to reach some provisional settlement of these normative debates. Because the law enables social action in the face of disagreement, it is entitled to respect by affected individuals and also lawyers acting in a representative capacity. The position defended in this paper contrasts with two widely accepted views. The first, which I call the standard lawyers' defense of the torture memos, maintains that moral values are excluded from legal reasoning. This position rests on a misunderstanding of legal positivism or, in its more sophisticated versions, on an argument for the exclusive or hard strand of positivism. The more plausible version of inclusive positivism permits moral values to become incorporated into conventional practices of legal reasoning. The second view, which is more common within the academic legal ethics literature than among practicing lawyers, holds that the role of lawyer is directly moralized, in the sense that a lawyer acting in a professional capacity is bound by the same moral principles as an ordinary moral agent would be in the same situation. In order to defend this position, it is necessary to briefly set out the argument for the authority of law that I have defended at length elsewhere. This paper further fleshes out that argument by providing a hypothetical narrative suggesting how law derives its authority from its capacity to enable coordinated social activity in the face of persistent moral disagreement, specifically regarding the morality of torture.
本文通过对2002年法律顾问办公室律师准备的所谓酷刑备忘录的分析,探讨了法律咨询和咨询中道德价值观与法律规范之间关系的法理学问题。这篇论文的主要观点是酷刑备忘录在道德上是破产的因为它们在法律上是破产的。从道德的角度来看,律师的行为是错误的,因为律师没有履行他们尊重法律的义务,而不仅仅是作为一个不方便的障碍来计划。酷刑的道德性在这个分析中没有直接的作用。虽然很容易笼统地说酷刑是不道德的,但理性的人也有可能在应用问题上真诚地持不同意见,比如某种特定的审讯技巧是否应被视为酷刑,或者在特定情况下酷刑是否有某种道德上的正当理由。为了使公民和执法人员在维护国家安全的项目中进行合作,同时也尊重人权,有必要对这些规范性辩论达成某种临时解决办法。因为法律允许在面对分歧时采取社会行动,它有权受到受影响的个人和以代表身份行事的律师的尊重。本文所捍卫的立场与两种被广泛接受的观点形成对比。第一种,我称之为标准的律师对酷刑备忘录的辩护,认为道德价值被排除在法律推理之外。这一立场基于对法律实证主义的误解,或者在其更复杂的版本中,基于对实证主义的排他性或硬链的论证。包容性实证主义的更合理的版本允许道德价值被纳入传统的法律推理实践。第二种观点在学术法律伦理文献中比在执业律师中更为常见,它认为律师的角色是直接道德化的,从某种意义上说,以专业身份行事的律师受到与普通道德代理人在相同情况下相同的道德原则的约束。为了捍卫这一立场,有必要简要地阐述一下我在其他地方详细捍卫过的关于法律权威的论点。这篇论文进一步充实了这一论点,提供了一个假设的叙述,表明法律是如何从其协调社会活动的能力中获得权威的,面对持续的道德分歧,特别是关于酷刑的道德问题。
{"title":"Legal Ethics and the Separation of Law and Morals","authors":"W. Wendel","doi":"10.2139/SSRN.687804","DOIUrl":"https://doi.org/10.2139/SSRN.687804","url":null,"abstract":"This paper explores the jurisprudential question of the relationship between moral values and legal norms in legal advising and counseling in the context of an analysis of the so-called torture memos prepared by lawyers in the Office of Legal Counsel in 2002. The principal claim of the paper is that the torture memos are morally bankrupt because they are legally bankrupt. The lawyers' actions were wrong from a moral point of view because the lawyers failed with respect to their obligation to treat the law with respect, not simply as an inconvenient obstacle to be planned around. The morality of torture plays no direct role in this analysis. Although it is easy to say at a high level of generality that torture is immoral, it is possible for reasonable people to disagree in good faith over application questions, such as whether a particular interrogation technique should be deemed torture, or whether there may be some moral justification for torture in a particular case. In order for citizens and law enforcement officials to cooperate in the project of defending national security while also respecting human rights, it is necessary to reach some provisional settlement of these normative debates. Because the law enables social action in the face of disagreement, it is entitled to respect by affected individuals and also lawyers acting in a representative capacity. The position defended in this paper contrasts with two widely accepted views. The first, which I call the standard lawyers' defense of the torture memos, maintains that moral values are excluded from legal reasoning. This position rests on a misunderstanding of legal positivism or, in its more sophisticated versions, on an argument for the exclusive or hard strand of positivism. The more plausible version of inclusive positivism permits moral values to become incorporated into conventional practices of legal reasoning. The second view, which is more common within the academic legal ethics literature than among practicing lawyers, holds that the role of lawyer is directly moralized, in the sense that a lawyer acting in a professional capacity is bound by the same moral principles as an ordinary moral agent would be in the same situation. In order to defend this position, it is necessary to briefly set out the argument for the authority of law that I have defended at length elsewhere. This paper further fleshes out that argument by providing a hypothetical narrative suggesting how law derives its authority from its capacity to enable coordinated social activity in the face of persistent moral disagreement, specifically regarding the morality of torture.","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"91 1","pages":"67"},"PeriodicalIF":2.5,"publicationDate":"2005-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67801754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
Behavioral economics and health policy: understanding Medicaid's failure. 行为经济学和健康政策:理解医疗补助的失败。
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2005-03-01
Barak D Richman

This Article employs a behavioral economic analysis to understand why Medicaid has failed to improve the health outcomes of its beneficiaries. It begins with a formal economic model of health care consumption and then systematically incorporates a survey of psychosocial variables to formulate explanations for persistent health disparities. This methodology suggests that consulting the literature in health psychology and intertemporal decision theory--empirical sources generally excluded from orthodox economic analysis--provides valuable material to explain certain findings in health econometrics. More significantly, the lessons from this behavioral economic approach generate useful policy considerations for Medicaid policymakers, who largely have neglected psychosocial variables in implementing a health insurance program that rests chiefly on orthodox economic assumptions. The Article's chief contributions include an expansion of the behavioral economic approach to include a host of variables in health psychology, a behavioral refinement of empirical health economics, a behavioral critique of Medicaid policy, and a menu of suggested Medicaid reforms.

本文采用行为经济学分析来理解为什么医疗补助未能改善其受益人的健康状况。它从医疗保健消费的正式经济模型开始,然后系统地纳入对社会心理变量的调查,以形成对持续健康差异的解释。这种方法表明,参考健康心理学和跨期决策理论(通常排除在正统经济分析之外的经验来源)的文献,为解释健康计量经济学中的某些发现提供了有价值的材料。更重要的是,这种行为经济学方法的教训为医疗补助政策制定者提供了有用的政策考虑,他们在实施主要基于正统经济假设的医疗保险计划时,在很大程度上忽视了心理社会变量。这篇文章的主要贡献包括对行为经济学方法的扩展,将健康心理学中的一系列变量纳入其中,对经验卫生经济学的行为改进,对医疗补助政策的行为批评,以及建议医疗补助改革的菜单。
{"title":"Behavioral economics and health policy: understanding Medicaid's failure.","authors":"Barak D Richman","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>This Article employs a behavioral economic analysis to understand why Medicaid has failed to improve the health outcomes of its beneficiaries. It begins with a formal economic model of health care consumption and then systematically incorporates a survey of psychosocial variables to formulate explanations for persistent health disparities. This methodology suggests that consulting the literature in health psychology and intertemporal decision theory--empirical sources generally excluded from orthodox economic analysis--provides valuable material to explain certain findings in health econometrics. More significantly, the lessons from this behavioral economic approach generate useful policy considerations for Medicaid policymakers, who largely have neglected psychosocial variables in implementing a health insurance program that rests chiefly on orthodox economic assumptions. The Article's chief contributions include an expansion of the behavioral economic approach to include a host of variables in health psychology, a behavioral refinement of empirical health economics, a behavioral critique of Medicaid policy, and a menu of suggested Medicaid reforms.</p>","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"90 3","pages":"705-68"},"PeriodicalIF":2.5,"publicationDate":"2005-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"25090836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
General bias and Administrative Law Judges: is there a remedy for Social Security disability claimants? 一般偏见和行政法法官:社会保障残疾索赔人是否有补救措施?
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2005-03-01
Jason D Vendel
{"title":"General bias and Administrative Law Judges: is there a remedy for Social Security disability claimants?","authors":"Jason D Vendel","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"90 3","pages":"869-809"},"PeriodicalIF":2.5,"publicationDate":"2005-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"25090837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regulating Presidential Powers 规范总统权力
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2005-01-01 DOI: 10.2139/SSRN.2857458
S. Prakash
Questions about the scope of the President's constitutional powers are in the news today like perhaps no time in recent memory. Splashed across the dailies and leading off the evening news are stories about executive power. Has the Senate invaded the President's power to appoint judges by permitting quasi-filibusters of nominees? Does the President have the right, as Commander-in-Chief, to order the torture of enemy prisoners? May the President instruct state courts to adhere to his reading of a treaty concerning the treatment of arrested foreign nationals?Dean Harold Krent's lively and eminently readable book, Presidential Powers, is nothing if not timely. In 200-plus pages of text, Krent canvasses the President's constitutional powers, focusing on law execution authority, foreign affairs powers, emergency powers, privileges and immunities, and the pardon power. The result is a Corwinesque book that weaves together arguments about text, structure, history, and doctrine to make claims about the current and proper scope of presidential powers.' For those seeking a survey of the President's constitutional powers, the book amply fits the bill. It thoughtfully considers some classic questions, such as whether the President has a removal power and how the Constitution allocates foreign affairs authority between the President and Congress.After first describing the book's contents, this Review considers a question that permeates Presidential Powers but never receives any systematic treatment: To what extent, and in what way, are presidential powers really the President's? There will always be earnest disputes about whether the Constitution grants the President particular powers. But even as to acknowledged executive authorities, what, if anything, may Congress do to curb controversial exercises of presidential power? For example, some might think it advantageous if Congress could bar or at least erect a check on pardons of donors, administration personnel, and personal friends. Likewise, others might deem it desirable to deny the President the power to nominate judges with life tenure.Notwithstanding the possible benefits of congressional regulation of executive powers, the Constitution's text, structure, and early history reveal that Congress lacks a generic right to reallocate or tamper with presidential powers. To begin with, the vast majority of presidential powers read as if they are absolute grants not subject to congressional control or modification. Perhaps more importantly, the Constitution never grants Congress the generic authority to treat presidential powers as if they were default power, i.e., powers freely exercisable only so long as Congress does not regulate them. Tellingly, the Constitution conspicuously lacks language found in the revolutionary state constitutions that expressly made some or all executive powers subject to legislative regulation. Finally, there are few early assertions that Congress could regulate presidential powers
关于总统的宪法权力范围的问题在今天的新闻中可能是最近记忆中从未有过的。报纸和晚间新闻的头条都是有关行政权力的报道。参议院是否通过允许对提名者进行准阻挠议事,侵犯了总统任命法官的权力?作为总司令,总统是否有权下令严刑拷打敌方囚犯?总统是否可以指示州法院遵守他对一项关于如何对待被逮捕的外国人的条约的解读?院长哈罗德·克伦特(Harold Krent)的书《总统权力》(Presidential Powers)生动活泼,可读性很强,非常合时宜。在200多页的文本中,克伦特审视了总统的宪法权力,重点是法律执行权、外交事务权、紧急权力、特权和豁免,以及赦免权。结果是一本考温式的书,将关于文本、结构、历史和原则的争论编织在一起,对总统权力的当前和适当范围提出了要求。”对于那些想要了解总统的宪法权力的人来说,这本书完全符合要求。它深思熟虑地思考了一些经典问题,比如总统是否有罢免权,以及宪法如何在总统和国会之间分配外交事务权力。在首先描述了这本书的内容之后,这篇评论考虑了一个贯穿于总统权力但从未得到系统处理的问题:总统的权力在多大程度上、以何种方式真正属于总统?关于宪法是否赋予总统特殊权力,总会有激烈的争论。但是,即使是公认的行政权力,如果有的话,国会可以做些什么来遏制有争议的总统权力行使?例如,有些人可能认为,如果国会可以禁止或至少对捐助者、行政人员和私人朋友的赦免进行检查,这是有利的。同样,其他人可能会认为应该剥夺总统提名终身法官的权力。尽管国会对行政权力的监管可能带来好处,但宪法的文本、结构和早期历史表明,国会缺乏重新分配或篡改总统权力的一般权利。首先,总统的绝大多数权力读起来好像是绝对的授权,不受国会的控制或修改。也许更重要的是,宪法从未授予国会将总统权力视为默认权力的一般权力,即只有在国会不加以管制的情况下才能自由行使的权力。很明显,宪法明显缺乏革命时期各州宪法中明确规定部分或全部行政权力服从立法监管的语言。最后,很少有早期断言国会可以监管总统权力。综合考虑,这些因素有助于确定国会缺乏对总统权力进行监管的全面权威。尽管如此,国会可以以有限的方式对总统的某些权力进行修改,这通常是因为宪法明确赋予国会狭隘的监管权力。这些有限例外的存在,当与前一段提到的论点结合起来考虑时,有助于证明国会缺乏管理赋予其他实体的权力的一般权力的规则。虽然国会可以规范商业和硬币的价值,但它通常不能规范总统的宪法权力。
{"title":"Regulating Presidential Powers","authors":"S. Prakash","doi":"10.2139/SSRN.2857458","DOIUrl":"https://doi.org/10.2139/SSRN.2857458","url":null,"abstract":"Questions about the scope of the President's constitutional powers are in the news today like perhaps no time in recent memory. Splashed across the dailies and leading off the evening news are stories about executive power. Has the Senate invaded the President's power to appoint judges by permitting quasi-filibusters of nominees? Does the President have the right, as Commander-in-Chief, to order the torture of enemy prisoners? May the President instruct state courts to adhere to his reading of a treaty concerning the treatment of arrested foreign nationals?Dean Harold Krent's lively and eminently readable book, Presidential Powers, is nothing if not timely. In 200-plus pages of text, Krent canvasses the President's constitutional powers, focusing on law execution authority, foreign affairs powers, emergency powers, privileges and immunities, and the pardon power. The result is a Corwinesque book that weaves together arguments about text, structure, history, and doctrine to make claims about the current and proper scope of presidential powers.' For those seeking a survey of the President's constitutional powers, the book amply fits the bill. It thoughtfully considers some classic questions, such as whether the President has a removal power and how the Constitution allocates foreign affairs authority between the President and Congress.After first describing the book's contents, this Review considers a question that permeates Presidential Powers but never receives any systematic treatment: To what extent, and in what way, are presidential powers really the President's? There will always be earnest disputes about whether the Constitution grants the President particular powers. But even as to acknowledged executive authorities, what, if anything, may Congress do to curb controversial exercises of presidential power? For example, some might think it advantageous if Congress could bar or at least erect a check on pardons of donors, administration personnel, and personal friends. Likewise, others might deem it desirable to deny the President the power to nominate judges with life tenure.Notwithstanding the possible benefits of congressional regulation of executive powers, the Constitution's text, structure, and early history reveal that Congress lacks a generic right to reallocate or tamper with presidential powers. To begin with, the vast majority of presidential powers read as if they are absolute grants not subject to congressional control or modification. Perhaps more importantly, the Constitution never grants Congress the generic authority to treat presidential powers as if they were default power, i.e., powers freely exercisable only so long as Congress does not regulate them. Tellingly, the Constitution conspicuously lacks language found in the revolutionary state constitutions that expressly made some or all executive powers subject to legislative regulation. Finally, there are few early assertions that Congress could regulate presidential powers","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"91 1","pages":"215"},"PeriodicalIF":2.5,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68394587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Death Sentence Rates and County Demographics: An Empirical Study 死刑判决率与县域人口统计的实证研究
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-10-15 DOI: 10.2139/SSRN.623228
T. Eisenberg
Why do black defendant-black victim cases receive by far the lowest rate of death sentences? One hypothesis is that prosecutors devalue black victims' lives and do not regard black-victim murders as seriously as white victim murders. A second hypothesis, one that need not preclude the first, posits that black communities' aversion to the death penalty leads prosecutors to seek it less, or juries to impose it less, in minority communities. The first view represents a version of old-fashioned stereotypical racism. The second hypothesis could be regarded as democracy at work. Communities more hostile to the death penalty elect officials and process criminal cases in a manner that reflects local community values. This Article finds that, in addition to the number of murders, three other demographic factors influence the death sentence rate at the county level. The rate of death sentences decreases as a county's black population percent increases, as a county's per capita income increases, and as a county's homicide rate increases.
为什么黑人被告和黑人受害者的案件被判处死刑的比例是最低的?一种假设是,检察官贬低了黑人受害者的生命,认为谋杀黑人受害者不像谋杀白人受害者那样严重。第二种假设不需要排除第一种假设,即黑人社区对死刑的厌恶导致检察官较少寻求死刑,或者陪审团较少在少数族裔社区判处死刑。第一种观点代表了一种老式的刻板种族主义。第二个假设可以被视为民主在起作用。更反对死刑的社区选举官员,并以反映当地社区价值观的方式处理刑事案件。本文发现,除了谋杀数量外,还有三个人口因素影响县一级的死刑判决率。当一个县的黑人人口百分比增加时,当一个县的人均收入增加时,当一个县的凶杀率增加时,死刑判决率就会下降。
{"title":"Death Sentence Rates and County Demographics: An Empirical Study","authors":"T. Eisenberg","doi":"10.2139/SSRN.623228","DOIUrl":"https://doi.org/10.2139/SSRN.623228","url":null,"abstract":"Why do black defendant-black victim cases receive by far the lowest rate of death sentences? One hypothesis is that prosecutors devalue black victims' lives and do not regard black-victim murders as seriously as white victim murders. A second hypothesis, one that need not preclude the first, posits that black communities' aversion to the death penalty leads prosecutors to seek it less, or juries to impose it less, in minority communities. The first view represents a version of old-fashioned stereotypical racism. The second hypothesis could be regarded as democracy at work. Communities more hostile to the death penalty elect officials and process criminal cases in a manner that reflects local community values. This Article finds that, in addition to the number of murders, three other demographic factors influence the death sentence rate at the county level. The rate of death sentences decreases as a county's black population percent increases, as a county's per capita income increases, and as a county's homicide rate increases.","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"90 1","pages":"347"},"PeriodicalIF":2.5,"publicationDate":"2004-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67777901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Inconceivable? Deducting the costs of fertility treatment. 不可思议吗?扣除生育治疗费用。
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-07-01
Katherine T Pratt

This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as "amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an "ability-to-pay" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses.

本文考虑不孕纳税人是否可以根据《国内税收法》第213条扣除其生育治疗费用作为医疗费用,以及他们是否应该能够扣除这些费用。《国内税收法》第213条将医疗费用定义为"为诊断、治愈、减轻、治疗或预防疾病或为影响身体的任何结构或功能而支付的金额"。这一定义是参照包括生殖功能在内的正常生物功能基线来解释的。大多数人在没有生育治疗费用的情况下怀孕并生育孩子。为接近正常生殖健康基线而发生的费用是可扣除的,即使纳税人在生育治疗后生了一个孩子,情况有所好转。医学界承认不孕症是一种疾病或状况。不孕不育是一种损失,就像腿断了也是一种损失一样。因此,生育治疗费用属于第213款下的医疗费用。此外,鉴于医疗费用扣除的存在,纳税人应该能够扣除生育治疗的费用,包括体外受精、卵子捐赠和代孕手术,无论是在“支付能力”还是结果主义的规范方法下。繁殖对大多数人来说是极其重要的。此外,允许纳税人扣除生育治疗费用将鼓励不育纳税人选择最有效的治疗方案,并降低多胎妊娠的风险率。本文认为,现行法律规定生育治疗费用可以作为医疗费用扣除,应作为医疗费用扣除。
{"title":"Inconceivable? Deducting the costs of fertility treatment.","authors":"Katherine T Pratt","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as \"amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.\" This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an \"ability-to-pay\" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses.</p>","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"89 5","pages":"1121-200"},"PeriodicalIF":2.5,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40882101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Inconceivable? Deducting the costs of fertility treatment. 不可思议吗?扣除生育治疗费用。
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-07-01 DOI: 10.2139/ssrn.456960
K. Pratt
This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as "amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an "ability-to-pay" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses.
本文考虑不孕纳税人是否可以根据《国内税收法》第213条扣除其生育治疗费用作为医疗费用,以及他们是否应该能够扣除这些费用。《国内税收法》第213条将医疗费用定义为"为诊断、治愈、减轻、治疗或预防疾病或为影响身体的任何结构或功能而支付的金额"。这一定义是参照包括生殖功能在内的正常生物功能基线来解释的。大多数人在没有生育治疗费用的情况下怀孕并生育孩子。为接近正常生殖健康基线而发生的费用是可扣除的,即使纳税人在生育治疗后生了一个孩子,情况有所好转。医学界承认不孕症是一种疾病或状况。不孕不育是一种损失,就像腿断了也是一种损失一样。因此,生育治疗费用属于第213款下的医疗费用。此外,鉴于医疗费用扣除的存在,纳税人应该能够扣除生育治疗的费用,包括体外受精、卵子捐赠和代孕手术,无论是在“支付能力”还是结果主义的规范方法下。繁殖对大多数人来说是极其重要的。此外,允许纳税人扣除生育治疗费用将鼓励不育纳税人选择最有效的治疗方案,并降低多胎妊娠的风险率。本文认为,现行法律规定生育治疗费用可以作为医疗费用扣除,应作为医疗费用扣除。
{"title":"Inconceivable? Deducting the costs of fertility treatment.","authors":"K. Pratt","doi":"10.2139/ssrn.456960","DOIUrl":"https://doi.org/10.2139/ssrn.456960","url":null,"abstract":"This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as \"amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.\" This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an \"ability-to-pay\" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses.","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"89 5 1","pages":"1121-200"},"PeriodicalIF":2.5,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67735994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
A modest proposal: toward improved access to biotechnology research tools by implementing a broad experimental use exception. 一个温和的建议:通过实施广泛的实验使用例外来改善生物技术研究工具的获取。
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-05-01
David C Hoffman
{"title":"A modest proposal: toward improved access to biotechnology research tools by implementing a broad experimental use exception.","authors":"David C Hoffman","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"89 4","pages":"993-1043"},"PeriodicalIF":2.5,"publicationDate":"2004-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24546003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The poor state of health care quality in the U.S.: is malpractice liability part of the problem or part of the solution? 美国医疗保健质量低下:医疗事故责任是问题的一部分还是解决方案的一部分?
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-03-28 DOI: 10.2139/SSRN.526762
D. Hyman, C. Silver
The belief that malpractice lawsuits impede efforts to improve health care quality by encouraging providers to hide mistakes is the conventional wisdom among patient safety advocates and scholars. It also provides the normative basis for efforts currently proceeding at the state and federal levels to curtail medical malpractice exposure. Groups pressing for tort reform, including the American Medical Association, contend that when doctors and other providers are insulated from liability, patients will be better protected from harm. This article canvasses the evidence bearing on the connection between malpractice exposure and health care quality. Some of this evidence, such as the Harvard Medical Practice Study, shows that the quality of health care improves as the risk of being sued rises; none of it shows that malpractice lawsuits cause the quality of health care to decline. The widely held belief that fear of malpractice liability impedes efforts to improve the reliability of health care delivery systems is unfounded. The central causes of the high error rates that persist in the health care sector appear to be providers' defective incentives and professional norms. Providers lose money when quality improves, and their norms discourage the creation of non-punitive working environments in which efforts to improve quality can flourish. The business case for quality is missing, and providers' attitudes are antithetical to quality improvement. The tort system's major deficiency is its failure to subject providers to sufficient economic pressure to overcome these impediments. The cause of this shortcoming is the rarity with which injured patients assert legal claims.
医疗事故诉讼鼓励提供者隐瞒错误,从而阻碍了提高医疗质量的努力,这是患者安全倡导者和学者们的传统观点。它还为目前在州和联邦一级进行的减少医疗事故暴露的努力提供了规范基础。包括美国医学会(American Medical Association)在内的团体迫切要求进行侵权改革,他们认为,当医生和其他医疗服务提供者免于承担责任时,患者将得到更好的保护,免受伤害。本文对医疗事故暴露与医疗质量之间的关系进行了实证研究。其中一些证据,如哈佛医学实践研究(Harvard Medical Practice Study)表明,随着被起诉的风险上升,医疗保健质量也会提高;没有一项研究表明,医疗事故诉讼会导致医疗保健质量下降。人们普遍认为,对医疗事故责任的恐惧阻碍了提高卫生保健服务系统可靠性的努力,这是没有根据的。医疗保健部门持续存在高错误率的主要原因似乎是提供者的激励机制和专业规范存在缺陷。当质量提高时,供应商就会赔钱,而且他们的规范阻碍了非惩罚性工作环境的创造,而在这种环境中,提高质量的努力可能会蓬勃发展。缺少质量的商业案例,提供者的态度与质量改进是对立的。侵权制度的主要缺陷在于未能使提供者承受足够的经济压力以克服这些障碍。造成这一缺陷的原因是很少有受伤的病人提出法律要求。
{"title":"The poor state of health care quality in the U.S.: is malpractice liability part of the problem or part of the solution?","authors":"D. Hyman, C. Silver","doi":"10.2139/SSRN.526762","DOIUrl":"https://doi.org/10.2139/SSRN.526762","url":null,"abstract":"The belief that malpractice lawsuits impede efforts to improve health care quality by encouraging providers to hide mistakes is the conventional wisdom among patient safety advocates and scholars. It also provides the normative basis for efforts currently proceeding at the state and federal levels to curtail medical malpractice exposure. Groups pressing for tort reform, including the American Medical Association, contend that when doctors and other providers are insulated from liability, patients will be better protected from harm. This article canvasses the evidence bearing on the connection between malpractice exposure and health care quality. Some of this evidence, such as the Harvard Medical Practice Study, shows that the quality of health care improves as the risk of being sued rises; none of it shows that malpractice lawsuits cause the quality of health care to decline. The widely held belief that fear of malpractice liability impedes efforts to improve the reliability of health care delivery systems is unfounded. The central causes of the high error rates that persist in the health care sector appear to be providers' defective incentives and professional norms. Providers lose money when quality improves, and their norms discourage the creation of non-punitive working environments in which efforts to improve quality can flourish. The business case for quality is missing, and providers' attitudes are antithetical to quality improvement. The tort system's major deficiency is its failure to subject providers to sufficient economic pressure to overcome these impediments. The cause of this shortcoming is the rarity with which injured patients assert legal claims.","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"90 4 1","pages":"893-993"},"PeriodicalIF":2.5,"publicationDate":"2004-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2139/SSRN.526762","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67757170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 42
Burning the candle at both ends, and there is nothing left for proof: the Americans with Disabilities Act's disservice to persons with mental illness. 蜡烛两头烧,没有任何证据可以证明:《美国残疾人法案》对精神疾病患者的伤害。
IF 2.5 2区 社会学 Q2 Social Sciences Pub Date : 2004-03-01
Michelle Parikh
{"title":"Burning the candle at both ends, and there is nothing left for proof: the Americans with Disabilities Act's disservice to persons with mental illness.","authors":"Michelle Parikh","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":51518,"journal":{"name":"Cornell Law Review","volume":"89 3","pages":"721-62"},"PeriodicalIF":2.5,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"24494196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Cornell Law Review
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1