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Navigating 21st Century Tax Jurisdiction 驾驭21世纪税务管辖权
Pub Date : 2019-01-11 DOI: 10.2139/SSRN.3314272
H. Holderness
Hailed as a massive victory for the states, the Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. brought dated state tax jurisdiction standards into the twenty-first century, freeing the states to tax internet vendors. However, the decision left the larger state tax jurisdiction doctrine undertheorized and at a crossroads: should the doctrine concern itself only with notice and fairness issues akin to those found in the due process personal jurisdiction realm, or should it also concern itself with protecting interstate commerce from undue state tax burdens? This Article argues for the latter path by developing a robust theory of state tax jurisdiction that focuses on the potential undue burdens of tax compliance costs, burdens that a threshold jurisdictional standard is uniquely able to address. From this compliance burden theory emerges a jurisdictional standard which would protect interstate commerce — particularly the activities of small businesses and entities that facilitate the commerce of others, such as online marketplaces, payment intermediaries, and common carriers — from the chilling effects of heavy state tax compliance costs. The Article concludes by demonstrating how unanswered questions from Wayfair provide opportunities to incorporate the proposed standard into the state tax jurisdiction doctrine, detailing the way forward from Wayfair.
2018年,最高法院在南达科他州诉Wayfair, Inc.案中做出的裁决被誉为各州的巨大胜利,将过时的州税收管辖标准带入了21世纪,使各州可以对互联网供应商征税。然而,这一决定使更大的州税收管辖权原则理论化不足,处于十字路口:该原则是否应该只关注通知和公平问题,类似于在正当程序属人管辖权领域中发现的那些问题,或者它是否也应该关注保护州际贸易免受不当的州税收负担?本文通过发展一个健全的州税收管辖权理论来支持后一种路径,该理论侧重于税收合规成本的潜在不当负担,这种负担是阈值管辖标准唯一能够解决的。从这一合规负担理论中,出现了一个司法标准,它将保护州际贸易——特别是小企业和促进他人贸易的实体的活动,如在线市场、支付中介机构和公共承运人——免受沉重的州税收合规成本的寒蝉效应。文章最后展示了Wayfair未解决的问题如何为将拟议标准纳入州税收管辖权原则提供了机会,并详细说明了Wayfair的前进方向。
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引用次数: 1
Passive-Aggressive Executive Power 被动攻击型执行力
Pub Date : 2018-10-03 DOI: 10.31228/osf.io/9h6ru
C. Lain
What do the death penalty, driving violations, drugs, deportation, and the Defense of Marriage Act (�DOMA�) have in common, besides the letter �d�? The answer is passive-aggressive executive power, and in the brief discussion that follows, I use these five factual contexts to illustrate five variations of what I mean. When those charged with enforcing the law would prefer not to, what they do is not so different from what the rest of us do when pushed. At least five passive-aggressive responses easily come to mind�and at the outset, I set aside the �Just say no� response, which is an exercise of executive power but is not in the passive-aggressive category (because it is just plain aggressive). Here are the five responses: (1) do nothing, and hope nobody notices; (2) do something silly, and make a mockery of the whole enterprise; (3) say that you would do something, but you are too busy; (4) say that you would do something, but you are not competent; and say, in a moment of rare clarity and self-awareness, �Fine, I�ll do it, but let�s just be clear�I don�t want to.� In the discussion that follows, I first flush out these responses with my five examples�the death penalty, driving violations, drugs, deportation, and DOMA. I then offer some normative thoughts about each of these responses using the standard of a reasonably prudent thirteen-year-old and parallel institutional considerations in the realm of executive power.
除了字母“d”之外,死刑、违章驾驶、毒品、驱逐出境和《婚姻保护法》(DOMA)还有什么共同点?答案是被动攻击型行政权力,在接下来的简短讨论中,我用这五个事实背景来说明我的意思的五种变化。当那些负责执法的人不愿意执法时,他们所做的与我们其他人在被迫时所做的并没有太大的不同。至少有五种被动攻击的反应很容易出现在我的脑海中——一开始,我把“直接说不”的反应放在一边,这是一种执行力的行使,但不属于被动攻击的范畴(因为它只是单纯的攻击)。以下是五种回应:(1)什么都不做,希望没有人注意到;(2)做一些愚蠢的事情,使整个企业的嘲弄;(3)说你想做某事,但你太忙;(4)说你想做某事,但你没有能力;然后在一个难得的清醒和自我意识的时刻说,“好吧,我会做的,但让我们明确一点——我不想做。”在接下来的讨论中,我首先用我的五个例子——死刑、违章驾驶、毒品、驱逐出境和捍卫婚姻法案——来引出这些回答。然后,我以一个相当谨慎的13岁孩子的标准,以及在行政权力领域中平行的制度考虑,对每一种反应提供一些规范性的思考。
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引用次数: 3
Legislative Design and the Controllable Costs of Special Legislation 立法设计与专项立法的可控成本
Pub Date : 2018-10-03 DOI: 10.2139/SSRN.3259678
E. C. Zoldan
Legislation that singles out an identifiable individual for benefits or harms that do not apply to the rest of the population is called “special legislation.” In previous work, I have argued that the text, history, and jurisprudential underpinnings of the Constitution suggest that special legislation is constitutionally suspect. In this Article, I explore the normative consequences of special legislation, assessing both the costs it imposes and the benefits that it can provide. Drawing on constitutional theory, public choice theory, and the history of special legislation in state legislatures, I argue that the enactment of special legislation leads to the corruption of the political process, low-quality legislation, unjustifiably unequal treatment, and legislative encroachment on the judicial and executive functions. By contrast, special legislation is more normatively attractive when it addresses a problem that is unique, when it addresses matters of general concern, when it reduces rather than exacerbates disuniformity in the law, and when it provides for relief for underrepresented political minorities. After considering these costs and benefits, I conclude by suggesting modifications to the legislative process that will diminish the costs associated with special legislation while still preserving some of its benefits.
针对某一特定个体的福利或损害而不适用于其他人群的立法被称为“特殊立法”。在之前的工作中,我认为宪法的文本、历史和法理基础表明,特殊立法在宪法上是可疑的。在这篇文章中,我探讨了特殊立法的规范性后果,评估了它所带来的成本和它所能提供的好处。根据宪法理论、公共选择理论和州立法机关特别立法的历史,我认为特别立法的制定导致了政治过程的腐败、低质量的立法、不合理的不平等待遇以及立法对司法和行政职能的侵犯。相比之下,当特别立法处理的是一个独特的问题,处理的是普遍关注的事项,减少而不是加剧法律的不统一,并为政治上代表性不足的少数群体提供救济时,它在规范上就更有吸引力。在考虑了这些成本和收益之后,我最后建议修改立法程序,以减少与特别立法有关的成本,同时仍保留其一些收益。
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引用次数: 1
Drawing Trump Naked: Curbing the Right of Publicity to Protect Public Discourse 画特朗普裸体:遏制宣传权以保护公共话语
Pub Date : 2018-09-30 DOI: 10.2139/SSRN.3247273
T. Kadri
From Donald Trump to Lindsay Lohan to Manuel Noriega, real people who are portrayed in expressive works are increasingly targeting creators of those works for allegedly violating their “right of publicity”—a state-law tort, grounded in privacy concerns, that prohibits the unauthorized use of a person’s name, likeness, and other identifying characteristics. This Article provides a new framework to reconcile publicity rights with a robust commitment to free speech under the First Amendment. After describing the current landscape in the courts, this Article scrutinizes the “educative” First Amendment theory that has motivated many of the past decisions confronting the right of publicity—a listener-focused theory that relies on the public’s right to receive information. This Article then reframes the doctrine in a new way: as four distinct educative defenses that have developed to assuage concerns about publicity rights interfering with speech on matters of public concern. These four defenses might seem encouraging to those who worry that publicity rights impair expressive rights. But all too often they have instead complicated and undermined the opposition to publicity rights and, as a result, they pose an unexpected and underestimated threat to free speech. To combat this threat, this Article recalibrates First Amendment theory as it relates to the right of publicity. To adequately protect creators and their expressive works, this Article argues that we must abandon educative models of the First Amendment and instead adopt an approach that also protects the speaker as a central part of enabling public discourse. Failure to adopt this speaker-focused theory in publicity doctrine will perpetuate confusion in the courts and state legislatures, an outcome that will have a chilling effect on creators who seek to portray real people in their work. Yet we must also recognize the interests that publicity rights can serve. As we move into an era of new technology and innovation—from “deep fakes” to nonconsensual pornography—this challenge will only intensify. To address it, courts should refer to the constitutional concept of “public discourse” when publicity rights face off against expressive rights—a concept that not only empowers free expression, but also considers the narrow interests that we should all have in preventing certain uses of our images.
从唐纳德·特朗普到林赛·罗韩再到曼努埃尔·诺列加,那些被描绘在富有表现力的作品中的真人越来越多地把矛头指向这些作品的创作者,理由是他们侵犯了他们的“公开权”——这是一种基于隐私问题的州法侵权行为,禁止未经授权使用一个人的姓名、肖像和其他识别特征。该条提供了一个新的框架,以协调宣传权与第一修正案下对言论自由的坚定承诺。在描述了法院当前的情况之后,本文仔细研究了“教育性的”第一修正案理论,它激发了许多过去与宣传权相冲突的决定——一种以听众为中心的理论,它依赖于公众接受信息的权利。然后,本文以一种新的方式重新构建了这一原则:作为四种不同的教育辩护,这些辩护已经发展起来,以减轻对公众关注事项的宣传权干扰言论的担忧。对于那些担心形象权损害表达权的人来说,这四项抗辩似乎是鼓舞人心的。但它们往往反而使反对宣传权的力量变得复杂和削弱,结果,它们对言论自由构成了意想不到的、被低估的威胁。为了打击这一威胁,本条重新校准了第一修正案的理论,因为它与宣传权有关。为了充分保护创作者及其富有表现力的作品,本文认为,我们必须放弃第一修正案的教育模式,转而采取一种保护演讲者的方法,将其作为实现公共话语的核心部分。如果在宣传原则中不采用这种以说话人为中心的理论,将会使法院和州立法机构的困惑持续下去,这一结果将对那些试图在作品中描绘真实人物的创作者产生寒蝉效应。然而,我们也必须认识到形象权可以服务的利益。随着我们进入一个新技术和创新的时代——从“深度造假”到未经同意的色情——这一挑战只会加剧。为了解决这个问题,当形象权与表达权发生冲突时,法院应该参考宪法中“公共话语”的概念——这个概念不仅赋予言论自由权力,而且考虑到我们都应该拥有的狭隘利益,即防止我们的形象被某些人使用。
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引用次数: 2
Judicial Candidates' Right to Lie 司法候选人说谎的权利
Pub Date : 2017-03-23 DOI: 10.2139/SSRN.2939829
Nat Stern
A large majority of state judges are chosen through some form of popular election. In Republican Party of Minnesota v. White, the Supreme Court struck down a law forbidding certain judicial campaign speech. A decade later, the Court in United States v. Alvarez ruled that factually false statements do not constitute categorically unprotected expression under the First Amendment. Together these two holdings, along with the Court’s wider protection of political expression and disapproval of content-based restrictions, cast serious doubt on states’ ability to ban false and misleading speech by judicial candidates. Commonly known as the misrepresent clause, this prohibition has intuitive appeal in light of judges’ responsibilities and still exists in many states. Given the provision’s vulnerability to challenge, however, states may be able to avert chronic fabrication by judicial candidates only by removing its ultimate source — judicial elections themselves If the State chooses to tap the energy and the legitimizing power of the democratic process, it must accord the participants in that process … the First Amendment rights that attach to their roles. [A] State’s decision to elect its judiciary does not compel it to treat judicial candidates like campaigners for political office.
大多数州法官都是通过某种形式的普选产生的。在明尼苏达州共和党诉怀特案中,最高法院推翻了一项禁止某些司法竞选演讲的法律。十年后,美国诉阿尔瓦雷斯案(United States v. Alvarez)的最高法院裁定,事实上的虚假陈述不构成第一修正案规定的绝对不受保护的言论。这两项判决,加上最高法院对政治言论的更广泛保护和对基于内容的限制的反对,使人们对各州禁止司法候选人发表虚假和误导性言论的能力产生了严重怀疑。这一禁令通常被称为虚假陈述条款,鉴于法官的责任,这一禁令具有直观的吸引力,并且在许多州仍然存在。然而,鉴于该条款容易受到挑战,各州只有通过消除其最终来源——司法选举本身,才能避免司法候选人长期捏造事实。如果国家选择利用民主进程的能量和使之合法化的力量,它必须赋予该进程的参与者……第一修正案赋予他们的角色的权利。[A]一个国家选举其司法人员的决定并不强迫它把司法候选人当作政治职位的竞选者。
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引用次数: 1
Telescoping and Collectivizing Religious Free Exercise Rights 宗教自由行使权利的伸缩和集体化
Pub Date : 2015-01-01 DOI: 10.31228/osf.io/9exmj
Chambers, L. Henry
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引用次数: 11
'A Sordid Case': Stump v. Sparkman, Judicial Immunity, and the Other Side of Reproductive Rights “肮脏的案件”:斯顿普诉斯帕克曼,司法豁免,以及生殖权利的另一面
Pub Date : 2014-03-30 DOI: 10.2139/SSRN.2417972
Laura T. Kessler
This Article presents a new historical account of Stump v. Sparkman, one of the most controversial Supreme Court decisions in the past fifty years. Stump is the 1978 judicial immunity opinion in which the Supreme Court declared that judges are absolutely immune from liability for their official judicial acts. The case involved the involuntary sterilization of a fifteen-year-old girl pursuant to an ex parte court order issued by a state judge. The basic project of the Article is to show why this largely overlooked case is important in American constitutional law beyond the narrow issue of judicial immunity, recovering it as a canonical decision relevant to contemporary debates about constitutional reproductive rights and procedural due process. Stump emerged from an ongoing set of discussions about the nature and scope of then-nascent constitutional protections for reproductive rights, as well as access to the federal courts by civil rights claimants. These issues continue to be a matter of intense debate, as states and courts reign in the scope of reproductive rights, and as federal judges increasingly employ procedural rules limiting the ability of civil rights victims to pursue their claims and receive a decision on the merits in federal court. This Article’s close examination of the historical antecedents to these trends, as reflected in Stump, can help courts envision more just alternatives to the present course on these fundamentally important procedural and substantive questions.
这篇文章对斯顿普诉斯帕克曼案进行了新的历史描述,这是过去50年来最高法院最具争议的判决之一。Stump是1978年的司法豁免意见,最高法院在该意见中宣布,法官绝对免于对其官方司法行为承担责任。该案件涉及一名15岁女孩的非自愿绝育,这是根据一名州法官发布的单方面法院命令。该条的基本目的是说明为什么这个在很大程度上被忽视的案件在美国宪法中是重要的,而不仅仅是司法豁免的狭隘问题,并将其恢复为与当代关于宪法生殖权利和程序正当程序的辩论相关的规范裁决。斯顿普的出现源于当时正在进行的一系列讨论,这些讨论涉及当时新生的生殖权利宪法保护的性质和范围,以及民权索赔人向联邦法院提起诉讼的途径。这些问题仍然是一个激烈辩论的问题,因为各州和法院在生殖权利的范围内占主导地位,而联邦法官越来越多地采用程序规则,限制了民权受害者在联邦法院提出索赔并就案情作出裁决的能力。本文对斯坦普案中所反映的这些趋势的历史先例进行了细致的考察,可以帮助法院在这些至关重要的程序和实质性问题上设想出比目前的做法更公正的替代方案。
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引用次数: 2
Dynamic Energy Federalism 动态能源联邦制
Pub Date : 2013-07-11 DOI: 10.2139/SSRN.2138127
H. Osofsky, H. Wiseman
U.S. energy law and the scholarship analyzing it are deeply fragmented. Each source of energy has a distinct legal regime, and limited federal regulation in some areas has resulted in divergent state and local approaches to regulation. Much of the existing energy law literature reflects these substantive and structural divisions, and focuses on particular aspects of the energy system and associated federalism disputes. However, in order to meet modern energy challenges — such as reducing risks from deepwater drilling and hydraulic fracturing, maintaining the reliability of the electricity grid in this period of rapid technological change, and producing cleaner energy — we need a more dynamic, holistic understanding of energy law. Examining the energy system as a whole reveals patterns across substantive areas and allows them to learn from one another. This Article provides the first systematic account of energy federalism, proposing a novel model for understanding the energy system and its federalism dynamics. It begins by describing the U.S. energy system as comprised of interacting physical, market, and regulatory dimensions. The Article next explains why this complex system requires a federalism model that moves beyond disputes over federal versus state authority; it describes the many vertical interactions (those across levels of government, from the local to the international) and horizontal interactions (those among actors within the same level of government) within different types of energy regulation. The Article then considers the governance challenges created by these interactions, with a focus on inadequate regulatory authority, simultaneous overlap and fragmentation of regulation and institutions, and the difficulties of including key public and private stakeholders while avoiding inappropriate regulatory capture, such as when powerful utilities or oil companies gain control of regulatory processes to protect their private interests at the expense of the public. The Article concludes by proposing dynamic federalism principles for designing institutions that are responsive to these governance challenges through (1) creating needed authority; (2) reducing fragmentation; and (3) allowing for high levels of involvement from key public and private stakeholders that allow for meaningful input without capture. It also introduces our companion article, Hybrid Energy Governance, which applies these principles through detailed case studies to assess institutional innovation in areas critical to energy transformation.
美国能源法和对其进行分析的学术研究非常分散。每种能源都有不同的法律制度,在某些领域,有限的联邦监管导致了州和地方监管方法的分歧。许多现有的能源法文献反映了这些实质性和结构性的分歧,并侧重于能源系统的特定方面和相关的联邦制纠纷。然而,为了应对现代能源挑战——比如降低深水钻井和水力压裂的风险,在这个技术快速变革的时期保持电网的可靠性,以及生产更清洁的能源——我们需要对能源法有一个更动态、更全面的理解。将能源系统作为一个整体进行检查,可以揭示跨实质性领域的模式,并允许它们相互学习。本文首次系统地阐述了能源联邦制,提出了一个理解能源系统及其联邦制动态的新模型。它首先描述了美国能源系统由相互作用的物理,市场和监管维度组成。接下来的文章解释了为什么这个复杂的系统需要一个超越联邦与州权力争端的联邦制模式;它描述了不同类型的能源监管中的许多垂直互动(跨政府层面的互动,从地方到国际)和水平互动(同一政府层面的参与者之间的互动)。然后,本文考虑了这些相互作用所带来的治理挑战,重点是监管权力不足,监管和机构同时重叠和分散,以及在避免不当监管俘获的同时包括关键的公共和私人利益相关者的困难,例如当强大的公用事业或石油公司控制监管过程以牺牲公众利益为代价来保护其私人利益时。文章最后提出了动态联邦制原则,旨在通过以下方式设计应对这些治理挑战的机构:(1)创建所需的权威;(2)减少破碎;(3)允许主要公共和私人利益相关者的高水平参与,允许有意义的投入而不被捕获。它还介绍了我们的配套文章《混合能源治理》,通过详细的案例研究应用这些原则来评估对能源转型至关重要的领域的制度创新。
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引用次数: 19
Remedies Unified in Nine Verses 补救措施统一在九节诗
Pub Date : 2013-05-30 DOI: 10.2139/SSRN.2273613
Caprice L. Roberts
This work aims, in nine verses of poetry, to demonstrate both the art and craft of Remedies and the plural unity of the field in general.
这项工作的目的是,在诗歌的九节经文中,既展示了补救的艺术和工艺,也展示了这个领域的多元统一。
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引用次数: 0
Compelling Images: The Constitutionality of Emotionally Persuasive Health Campaigns 令人信服的图像:情感上有说服力的健康运动的合宪性
Pub Date : 2013-04-04 DOI: 10.2139/SSRN.2184963
Nadia N Sawicki
Legislation requiring the display of emotionally compelling graphic imagery in medical and public health contexts is on the rise – two examples include the FDA’s recently abandoned tobacco labeling regulations, which would have imposed images of diseased lungs and cancerous lesions on cigarette packaging, and state laws requiring physicians to display and describe ultrasound images to women seeking abortions. This Article highlights the disconnect between the constitutional challenges to these laws, which focus on perils of compelling speakers to communicate messages with which they may disagree, and the public’s primary objections, which are grounded in ethical concerns about the state’s reliance on emotion to persuade. This Article argues that, despite inconsistent judicial precedent in the tobacco and ultrasound contexts, concerns about the emotional impact of images on viewers can and should be incorporated in First and Fourteenth Amendment analyses. In making this argument, the Article relies on the body of First Amendment jurisprudence in which the Supreme Court suggests that images are uniquely dangerous because they are less rational, less controllable, and more emotionally powerful than textual communications.[SSRN posted version is a pre-publication draft]
要求在医疗和公共卫生环境中显示具有情感吸引力的图形图像的立法正在增加——两个例子包括FDA最近放弃的烟草标签规定,该规定将患病肺部和癌变病灶的图像强加于香烟包装上,以及要求医生向寻求堕胎的妇女展示和描述超声图像的州法律。这篇文章强调了对这些法律的宪法挑战之间的脱节,这些法律关注的是强迫演讲者传达他们可能不同意的信息的危险,而公众的主要反对意见是基于对国家依赖情感来说服的道德担忧。本文认为,尽管在烟草和超声波方面的司法先例不一致,但对图像对观众的情感影响的关注可以而且应该纳入第一和第十四修正案的分析。在提出这一论点时,该条依赖于第一修正案的法理,最高法院认为,图像是独特的危险,因为它们不那么理性,不那么可控,而且比文字交流更具情感力量。[SSRN发布的版本是出版前的草稿]
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引用次数: 7
期刊
Maryland law review (Baltimore, Md. : 1936)
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