This chapter contests the claim made by Murphy and Nagel that the choice of tax base is of only instrumental significance to economic justice (The Myth of Ownership (OUP, 2002, 8. 98)). We agree with Murphy and Nagel that what ultimately justifies taxation is its contribution to just outcomes,...

Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom — namely using Section 529 Plans — may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various...

Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain (or loss) exactly offsets any income tax (or...

In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes for high incomes, and low taxes, exemptions, and...

Procedural due process has always been seen as having at least three independent strands. One is the jurisdictional or minimum contacts strand. That strand, derived from the Supreme Court's decision in International Shoe Co. v. Washington, requires that a defendant in a civil case have at least...

Patent protection for genetic enhancements would tend to spur genetic innovation, but would tend to limit access to those genetic enhancements through discriminatory mechanisms such as price and favoritism. The patent system would likely ensure high rates of genetic enhancement innovation,...

How is basketball like law? In its dependence on rules, interpretation, the symbolic ritualization of violence, the coordination of competition, requirement of the appearance of fairness, both real-time and appellate adjudication, its public visibility and central role in the organization of...

This essay is an updated, expanded and revised version of the second half of Divorce Rates, Marriage Rates, and the Problematic Persistence of Traditional Marital Roles, published in 2000 and also available on SSRN. It draws on demographic studies and comparative research to examine the...

This Article explores the problems that arise when a will fails to dispose of an individual's entire estate, so that she dies partially testate and partially intestate. The questions then raised include (1) whether provisions contained in the will purporting to redefine the individual's...

It is hard to imagine two groups with less in common than national security hawks and human rights activists. They represent different cultures with different views on the use of force, the role of rights, and the constraining power of international law. Yet despite their differences, the two...