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University of Michigan journal of law reform. University of Michigan. Law School最新文献

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International Trade and Technological Competition in Markets with Dynamic Increasing Returns 动态收益递增市场中的国际贸易与技术竞争
Luca Fontanelli, M. Guerini, M. Napoletano
We build a simple dynamic model to study the effects of technological learning, market selection and international competition in the determination of export flows and market shares. The model features two countries populated by firms with heterogeneous productivity levels and sales. Market selection in each country is driven by a finite pairwise Pólya urn process. We show that market selection leads either to a national or to an international monopoly in presence of a static distribution of firm productivity levels. We then incorporate firm learning and entry-exit in the model and we show that the market structure does not converge to a monopoly. In addition, we show that the extended model is able to jointly reproduce a wide ensemble of stylized facts concerning intra-industry trade, industry and firm dynamics.
本文建立了一个简单的动态模型,研究了技术学习、市场选择和国际竞争在决定出口流量和市场份额中的作用。该模型以两个国家为特征,两个国家的企业生产率水平和销售额各不相同。每个国家的市场选择是由一个有限的两两Pólya转弯过程驱动的。我们表明,在企业生产率水平静态分布的情况下,市场选择要么导致国家垄断,要么导致国际垄断。然后,我们在模型中加入了企业学习和进入-退出,并证明了市场结构不会收敛到垄断。此外,我们还表明,扩展模型能够共同再现有关行业内贸易、行业和企业动态的风格化事实的广泛集合。
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引用次数: 3
International Tax Law- Status Quo, Trends and Perspectives 国际税法——现状、趋势和展望
This chapter will argue that developments in the past decade have significantly bolstered the International Tax Regime, so that it does a much better job in protecting PIT and CIT from erosion due to cross-border tax evasion and avoidance than it did before 2010. Specifically, the adoption of FATCA and the consequent development of Automatic Exchange of Information (AEI) and the Common Reporting Standard (CRS) have significantly protected PIT, while the OECD BEPS project has significantly improved CIT, especially if the current BEPS 2.0 effort is successfully concluded.
本章将论证,过去十年的发展极大地加强了国际税收制度,因此,与2010年之前相比,它在保护PIT和CIT免受跨境逃税和避税的侵蚀方面做得更好。具体而言,FATCA的采用以及随后的自动信息交换(AEI)和共同报告标准(CRS)的发展显著地保护了PIT,而经合组织BEPS项目显著地改善了CIT,特别是如果当前的BEPS 2.0工作成功完成的话。
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引用次数: 0
The International Tax Regime at 100: Reflections on the OECD's BEPS Project 《百年国际税收制度:对经合组织BEPS项目的思考》
R. Avi-Yonah
This essay will consider the outcome of Pillars One and Two in light of the history of international taxation since the foundation of the international tax regime in 1923. Specifically, it will consider how Pillar One fits with efforts to redefine the source of active income in light of the digital revolution, and the ways in which Pillar Two implements the single tax principle, which can be traced back to the first model treaty from 1927. Both of those ideas were already articulated and developed in my own early writing on international taxation from the 1990s, when the Internet was in its infancy.
本文将考虑自1923年国际税收制度建立以来国际税收历史的支柱一和支柱二的结果。具体来说,它将考虑第一支柱如何适应在数字革命的背景下重新定义主动收入来源的努力,以及第二支柱如何实施单一税收原则,这可以追溯到1927年的第一个示范条约。上世纪90年代,当互联网还处于婴儿期时,我在自己早期关于国际税收的文章中就已经阐述和发展了这两个观点。
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引用次数: 2
The Case for Banning (and Mandating) Ransomware Insurance 禁止(和强制)勒索软件保险的案例
Kyle D. Logue, Adam B. Shniderman
Ransomware attacks are becoming increasingly pervasive and disruptive. Not only are they shutting down (or at least “holding up”) businesses and local governments all around the country, they are disrupting institutions in many sectors of the U.S. economy — from school systems, to medical facilities, to critical elements of the U.S. energy infrastructure as well as the food supply chain. Ransomware attacks are also growing more frequent and the ransom demands more exorbitant. Those ransom payments are increasingly being covered by insurance. That insurance offers coverage for a variety of cyber-related losses, including many of the costs arising out of ransomware attacks, such as the costs of hiring expert negotiators, the costs of recovering data from backups, the legal liabilities for exposing sensitive customer information, and the ransom payments themselves. Some commentators have expressed concern with this market phenomenon. Specifically, the concern is that the presence of insurance is making the ransomware problem worse, on the following theory: Because there is ransomware insurance that covers ransom payments, and because paying the ransom is often far cheaper than paying the restoration costs and business interruption costs also covered under the policy, there is an increased tendency to pay the ransom — and a willingness to pay higher amounts. This fact, known by the criminals, increases their incentive to engage in ransomware attacks in the first place. And the demand for insurance increases; and the cycle continues. This Article demonstrates that the picture is not as simple as thi story would suggest. Insurance offers a variety of pre-breach and post-breach services that are aimed at reducing the likelihood and severity of a ransomware attack. Thus, over the long-term, cyber insurance has the potential to lower ransomware-related costs. But we are not there yet. This Article discusses ways to help ensure that ransomware insurance is a force for good. Among our suggestions are a limited ban on indemnity for ransomware payments with exceptions for cases involving threats to life and limb, coupled with a mandate that property/casualty insurers provide coverage for the other costs of ransomware attacks. We also explain how a government regulator could serve a coordinating function to help cyber insurers internalize the externalities associated with the insurers’ decisions to reimburse ransomware payments, a role that is played by reinsurers in the context of Kidnap-and-ransom insurance.
勒索软件攻击正变得越来越普遍和具有破坏性。它们不仅使全国各地的企业和地方政府关闭(或至少“拖延”),还扰乱了美国经济许多部门的制度——从学校系统到医疗设施,再到美国能源基础设施的关键要素以及食品供应链。勒索软件攻击也越来越频繁,赎金要求也越来越高。这些赎金越来越多地由保险公司支付。该保险涵盖各种与网络相关的损失,包括勒索软件攻击引起的许多成本,例如聘请专家谈判代表的成本、从备份中恢复数据的成本、泄露敏感客户信息的法律责任,以及支付赎金本身。一些评论人士对这一市场现象表示担忧。具体来说,人们担心的是,保险的存在使勒索软件问题变得更糟,根据以下理论:因为勒索软件保险涵盖了赎金支付,而且支付赎金通常比支付恢复成本和业务中断成本要便宜得多,支付赎金的倾向增加了——并且愿意支付更高的金额。犯罪分子知道这一事实,这首先增加了他们参与勒索软件攻击的动机。保险需求增加;这样的循环还在继续。这篇文章表明,情况并不像这个故事所暗示的那么简单。保险公司提供各种入侵前和入侵后服务,旨在降低勒索软件攻击的可能性和严重程度。因此,从长远来看,网络保险有可能降低与勒索软件相关的成本。但我们还没到那一步。本文讨论了如何帮助确保勒索软件保险是一种好的力量。在我们的建议中,有限度地禁止对勒索软件的赔偿,但涉及生命和肢体威胁的情况除外,同时要求财产/意外保险公司为勒索软件攻击的其他费用提供保险。我们还解释了政府监管机构如何发挥协调功能,帮助网络保险公司将与保险公司报销勒索软件付款的决定相关的外部性内部化,这是再保险公司在绑架和赎金保险中所扮演的角色。
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引用次数: 2
Reallocation with Priorities 有优先级的重新分配
Julien Combe, Jan Christoph Schlegel
We consider a reallocation problem with priorities where each agent is initially endowed with a house and is willing to exchange it but each house has a priority ordering over the agents of the market. In this setting, it is well known that there is no individually rational and stable mechanism. As a result, the literature has introduced a modified stability notion called µ0-stability. In contrast to college admission problems, in which priorities are present but there is no initial endowment, we show that the modified Deferred Acceptance mechanism identified in the literature is not the only individually rational, strategy-proof and µ0-stable mechanism. By introducing a new axiom called the independence of irrelevant agents and using the standard axiom of unanimity, we show that the modified Deferred Acceptance mechanism is the unique mechanism that is individually rational, strategy-proof, µ0-stable, unanimous and independent of irrelevant agents.
我们考虑一个具有优先级的再分配问题,其中每个代理最初被赋予一套房子并愿意交换它,但每套房子对市场上的代理具有优先级排序。在这种情况下,众所周知,不存在单独合理和稳定的机制。因此,文献中引入了一个修正的稳定性概念,称为µ0-stability。与存在优先级但没有初始禀赋的大学录取问题相比,我们表明,文献中确定的改进延迟录取机制并不是唯一的个体理性、策略证明和微稳定机制。通过引入无关主体独立性公理并使用标准的一致性公理,我们证明了改进后的延迟接受机制是唯一的个体理性、策略证明、μ 0稳定、一致且独立于无关主体的机制。
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引用次数: 0
The Development of the Internet in Online Business in Indonesia's Sale Stock 互联网在印尼库存销售网上业务中的发展
Erwin Harefa
The quality of the web service Salestockindonesia.com needs to be evaluated because it has a ranking of 1591 according to alexa.com, ranked 422 according to similiarweb.com and ranked 72 according to statshow.com which can be stated far below similar websites. Evaluation is done by using Webqual variable that is usability, information quality, and service interaction quality. Usability there are six indicators, information quality there are four indicators, and service interaction quality there are three indicators. Data quality of service obtained from questionnaire which then the result is analyzed by using method of Importance Performance Analysis (IPA). Data obtained from the number of samples of 100 respondents by using questionnaires. From the evaluation results can be stated that the quality of service on the variable usability of two indicators of good quality that is on the indicators of ease of us and navigation and learnability. Four indicators of poor quality that is on the indicator of appearance, the imaged conveyed to the user, errors, and satisfaction. In variable information quality two indicators of good quality that is on indicator of relevance and accessibility. Two quality variables are less good that is on indicators of representational and accuracy. In service interaction quality variable two good quality indicator that is at indicator of trust and responsiveness and one indicator of quality is not good that is at empathy indicator. From the results of these tests the authors provide recommendation improvement for the poor quality that is referenced from the relevant journal or scientific articles.
网络服务Salestockindonesia.com的质量需要评估,因为它在alexa.com上排名第1591,在similiarweb.com上排名第422,在statshow.com上排名第72,远远低于类似的网站。评估是通过使用Webqual变量,即可用性、信息质量和服务交互质量来完成的。可用性有6个指标,信息质量有4个指标,服务交互质量有3个指标。通过问卷调查获得服务质量数据,并采用重要性绩效分析(IPA)方法对结果进行分析。采用问卷调查的方式,从100个受访者的样本数量中获得数据。从评价结果可以看出,服务质量在可变可用性两个指标上的质量较好,即在易操作性和导航性指标上的质量较好。质量差的四个指标分别是外观指标、传达给用户的图像、误差指标和满意度指标。在可变信息质量中,两个质量好的指标即相关性指标和可及性指标。两个质量变量不太好,即代表性和准确性指标。在服务交互质量变量中,两个质量好的指标是信任和响应的指标,一个质量不好的指标是同理心的指标。根据这些测试结果,作者对相关期刊或科学文章中引用的质量差的问题提出了改进建议。
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引用次数: 0
The Ragged Edge of Rugged Individualism: Wage Theft and the Personalization of Social Harm 粗犷个人主义的粗糙边缘:工资盗窃和社会危害的个性化
Pub Date : 2021-01-01 DOI: 10.36646/MJLR.54.3.RAGGED
Matthew Fritz-Mauer
Every year, millions of low-wage workers suffer wage theft when their employers refuse to pay them what they have earned. Wage theft is both prevalent and highly impactful. It costs individuals thousands each year in unpaid earnings, siphons tens of billions of dollars from low-income communities, depletes the government of necessary resources, distorts the competitive labor market, and causes significant personal harm to its victims. In recent years, states and cities have passed new laws to attack the problem. These legal changes are important. They are also, broadly speaking, failing the people they are supposed to protect. This Article fills a significant gap in the literature by detailing the full scope of damage caused by wage theft and by critically examining the dominant approach to combatting it. Drawing on existing research and nearly 60 in-depth interviews about wage theft in the District of Columbia, this Article paints a thorough picture of wage theft’s harms, explores why and how existing reforms are failing, and explains what must be done instead. Enforcement schemes reflect the idea that wage theft is a personal harm properly addressed on a case-by-case basis in the civil justice system. As a result, reforms—both as written and implemented—generally attempt to empower and incentivize individuals to action. These approaches are failing. They misunderstand what wage theft is, how it plays out, and how it must be addressed. Wage theft is not an individual problem, but a social harm, and it therefore requires a broad, public response. Because low-wage workers live economically precarious lives and are so dependent on their jobs to survive, they almost never take formal legal action over violations of their rights. Government bodies cannot continue to rely on workers themselves to enforce their rights, but must take on a new role as robust, active, and strategic enforcers. Unless and until they do, millions of people will continue to suffer violations of their basic workplace rights with no meaningful recourse.
每年,数以百万计的低薪工人遭受工资盗窃,因为他们的雇主拒绝支付他们的工资。工资盗窃既普遍又影响深远。它每年使个人损失数千美元的未付收入,从低收入社区吸走数百亿美元,耗尽政府的必要资源,扭曲竞争激烈的劳动力市场,并对受害者造成重大的个人伤害。近年来,各州和各城市都通过了新的法律来解决这个问题。这些法律变化很重要。总的来说,他们也辜负了他们应该保护的人民。这篇文章填补了文献中的一个重要空白,详细介绍了工资盗窃造成的损害的全部范围,并批判性地研究了打击它的主要方法。根据现有的研究和近60个关于哥伦比亚特区工资盗窃的深度访谈,本文描绘了工资盗窃危害的全面图景,探讨了现有改革失败的原因和方式,并解释了必须采取的措施。执法方案反映了这样一种理念,即工资盗窃是一种人身伤害,在民事司法制度中应根据具体情况加以适当处理。因此,改革——无论是书面的还是实施的——通常都试图授权和激励个人采取行动。这些方法都失败了。他们误解了什么是工资盗窃,它是如何发挥作用的,以及如何解决它。工资盗窃不是一个个人问题,而是一种社会危害,因此需要广泛的公众反应。由于低薪工人在经济上过着不稳定的生活,而且如此依赖他们的工作来生存,他们几乎从不对侵犯他们权利的行为采取正式的法律行动。政府机构不能继续依靠工人自己来执行他们的权利,而必须扮演一个新的角色,成为强有力的、积极的和战略性的执行者。除非他们这样做,否则数百万人的基本工作场所权利将继续受到侵犯,而没有任何有意义的追索权。
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引用次数: 3
Dismantling Policing for Profit: How to Build on Missouri's Post-Ferguson Court Reforms 为利润而解散警察:如何在密苏里州后弗格森法院改革的基础上继续发展
Pub Date : 2021-01-01 DOI: 10.36646/mjlr.54.4.dismantling
Samuel Rubinstein
This Note argues that legal reforms enacted after the 2014 Ferguson, Missouri uprising are insufficient to address the problem of using courts as revenue generators and the related problem of predatory policing. Reforms to date have merely capped how much money towns can raise from their courts; they have not fixed the perverse incentive problem, which allows towns like Ferguson to extract wealth from vulnerable, low-income residents through the court system. This Note argues that towns should be required to remit the money their courts raise to a state education fund, which puts legal separation between the entity collecting the money and the beneficiary of those funds. This Note considers two provisions of the Missouri Constitution, one which could be read as requiring such a reform, and another which could be read as prohibiting such a reform. This Note compares Missouri’s constitutional provisions to a similar North Carolina constitutional provision and concludes that the Missouri Constitution provides ample support for reformers to advocate for this Note’s proposed reform. Finally, this Note offers a roadmap for the steps needed to build political and legal support for the reform.
本文认为,2014年密苏里州弗格森起义后实施的法律改革不足以解决利用法院作为收入来源的问题以及相关的掠夺性警务问题。迄今为止的改革仅仅限制了城镇从法院筹集资金的上限;他们没有解决不正当的激励问题,这使得像弗格森这样的城镇通过法院系统从弱势的低收入居民那里榨取财富。本文认为,城镇应被要求将其法院筹集的资金汇入国家教育基金,这在法律上区分了收取资金的实体和这些资金的受益者。本说明考虑密苏里州宪法的两个条款,一个可以理解为要求进行这种改革,另一个可以理解为禁止进行这种改革。本文将密苏里州的宪法条款与类似的北卡罗来纳州宪法条款进行了比较,并得出结论,密苏里州宪法为改革者提供了充分的支持,以倡导本文提出的改革。最后,本说明提供了为改革建立政治和法律支持所需步骤的路线图。
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引用次数: 0
“That Name Is Dead to Me”: Reforming Name Change Laws to Protect Transgender and Nonbinary Youth “那个名字对我来说已经死了”:改革名字变更法律以保护跨性别和非二元青年
Sarah Steadman
Content warning: this Article discusses suicidality. For transgender and some nonbinary youth, living under a chosen name is a first step toward becoming their authentic selves. For these youth, a name change is powerful; it allows them to choose a name that matches their gender identity. They consider their birth name to be a distressing “dead” name—one that they cannot relate to and need to bury. Using one’s chosen name decreases suicidality among transgender youth who face many challenges, including family rejection and other severe mental health stressors. Transgender and nonbinary youth can only require others to use their chosen names after obtaining a legal name change. But only two states in the nation currently allow minors to change their name legally without their parents’ consent and active assistance. Parental consent requirements are problematic because youth whose parents do not support their gender identity must wait, exposed to harm and distress. Thus, we deny them this first step towards correcting their gender and the accompanying mental health relief—delaying youth who have otherwise transitioned years before adulthood. In the meantime, with identification cards that do not match their gender identity, transgender and nonbinary youth are at risk of discrimination and other harm. They may drop out of school and avoid seeking employment for fear of bias and rejection. Our laws must change to protect our transgender and nonbinary youth by allowing them to change their legal name independently. Their mental health and well-being depend on these crucial reforms.
内容警告:本文讨论自杀。对于跨性别者和一些非二元性别的年轻人来说,用一个选定的名字生活是成为真实自我的第一步。对这些年轻人来说,改名是很有力量的;它允许他们选择一个符合他们性别认同的名字。他们认为自己的出生名字是一个令人痛苦的“死亡”名字——一个他们无法与之联系、需要埋葬的名字。使用自己选择的名字可以降低跨性别青年的自杀率,他们面临许多挑战,包括家庭拒绝和其他严重的精神健康压力。变性人和非双性恋青年只有在获得合法改名后才能要求他人使用他们选择的名字。但目前美国只有两个州允许未成年人在没有父母同意和积极帮助的情况下合法改名。父母同意的要求是有问题的,因为父母不支持他们的性别认同的青少年必须等待,暴露在伤害和痛苦之中。因此,我们拒绝让他们迈出纠正自己性别的第一步,以及随之而来的心理健康缓解——那些在成年前几年就已经过渡的年轻人。与此同时,由于身份证与他们的性别认同不相符,跨性别和非二元青年面临歧视和其他伤害的风险。他们可能会因为害怕偏见和拒绝而辍学,避免找工作。我们必须修改法律,允许跨性别和非双性恋青年独立更改自己的法定姓名,以保护他们。他们的心理健康和福祉取决于这些关键的改革。
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引用次数: 0
Conflict Preemption: A Remedy for the Disparate Impact of Crime-Free Nuisance Ordinances 冲突优先:对无罪妨害条例不同影响的补救
Pub Date : 2021-01-01 DOI: 10.36646/MJLR.54.3.CONFLICT
Meredith Joseph
Thousands of municipalities across the country have adopted crime-free nuisance ordinances—laws that sanction landlords for their tenants’ behaviors, coercing them to evict tenants for actions as innocuous as calling 9-1-1 in an emergency. These facially neutral ordinances give wide discretion to municipal officials, leading to discriminatory enforcement of evictions. As a result, these ordinances have a devastating impact on victims of domestic violence and are used as a tool to inhibit integration in majority-white municipalities. Many plaintiffs have brought lawsuits alleging violations of the U.S. Constitution and the Fair Housing Act. However, bringing lawsuits under various antidiscrimination protections presents many challenges. Less than five percent of all discrimination plaintiffs will achieve relief, and eighty-six percent of discrimination claims end in dismissals. 1 Professor Katie Eyer, an antidiscrimination legal scholar, has advocated for increasing the use of “extradiscrimination remedies,” litigation-based approaches that are not rooted in antidiscrimination laws. 2 This Note explores one potential extra-discrimination remedy that could be used to challenge crime-free nuisance ordinances: conflict preemption. Crime-free nuisance ordinances that are not tailored to state landlordtenant laws’ grounds for eviction may be in conflict with, and preempted by, state law. This Note also recommends that fair housing advocates collaborate with landlord associations when challenging crime-free nuisance ordinances. Although the interests of landlords and tenants often conflict, both groups are harmed by municipalities that enact crime-free nuisance ordinances.
全国成千上万的市政当局已经通过了“无犯罪滋扰条例”——这些法律惩罚房东房客的行为,强迫房东驱逐房客,哪怕房客的行为是在紧急情况下拨打911这样无害的行为。这些表面中立的条例赋予市政官员广泛的自由裁量权,导致在驱逐行动中出现歧视性执法。因此,这些法令对家庭暴力的受害者产生了毁灭性的影响,并被用作在白人占多数的城市阻碍融合的工具。许多原告提起诉讼,指控违反了美国宪法和《公平住房法》。然而,在各种反歧视保护下提起诉讼存在许多挑战。在所有的歧视原告中,只有不到5%的人得到了救济,86%的歧视诉讼以解雇告终。反歧视法律学者凯蒂·艾尔(Katie Eyer)教授主张增加“引渡歧视补救措施”的使用,这是一种基于诉讼的方法,并不根植于反歧视法。2本文探讨了一种可用于挑战无犯罪滋扰条例的潜在歧视外补救措施:冲突优先。无犯罪滋扰条例不适合州房东法的驱逐理由,可能与州法律相冲突,并被州法律所取代。本说明亦建议公平房屋倡导者在挑战无犯罪滋扰条例时,应与业主协会合作。尽管房东和租客的利益经常发生冲突,但市政当局颁布的“无犯罪滋扰条例”对这两个群体都造成了伤害。
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引用次数: 0
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University of Michigan journal of law reform. University of Michigan. Law School
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