In the war against terrorism, a democratic state has the duty and the right to protect its citizens. In June 2002, the Israeli government has decided to erect a security fence in order to prevent terrorist infiltration from the Palestinian territories into Israel's territory. However, the chosen...

This written statement addresses several of the questions raised regarding the potential legalization of betting and gambling in India. Of the five questions posed in the Appeal, dated May 30, 2017, I address only the first two: 1) “Will legalizing betting and gambling help in curbing the...

Online retail is a multi-billion-dollar industry in the United States. Consumers enjoy the ease with which they can browse, click, and order goods from the comfort of their own homes. Though it may come as no surprise to most lawyers, retailers are taking advantage of online transactions by...

The current majority rule for handling the discharge of tax debt related to a tardily filed tax return is severely distorted and antithetical to sound bankruptcy and taxation policy. For years, it was established law that bankruptcy could discharge stale tax debts. Indeed, the Bankruptcy Code...

As businesses and other entities have sought to collect more personal data on individuals, the public has pushed back, and lawmakers throughout the United States and elsewhere have responded by passing data protection laws. Recent data protection laws passed by the European Union and by several...

On May 14, 2018, the United States Supreme Court struck down the federal prohibition on sports gambling. The sweeping opinion, authored by Justice Alito, ended more than a quarter-century old policy that kept states from offering sports gambling and therefore, sports betting was confined almost...

Many important decisions can be difficult; require focused, cognitive attention; produce delayed, noisy feedback; benefit from careful and clear thinking; and quite often trigger anxiety, stress, and other strong, negative emotions. Much empirical, experimental, and field research finds that we...

Malaysia's National Economic Policy was formulated with two objectives: to eradicate poverty and restructure society. In this article we trace the origins of the policy and review it from a legal perspective. We found that although the policy is not law in the sense used by traditional model...

The subject of taxpayer rights is receiving increasing attention worldwide. Tax scholars, practitioners, and administrators are grappling with the challenges of delivering on the promise of taxpayer rights, the benefits of success, and the price of failure. Nevertheless, a fundamental question...