A comparative modeling of tax reform before and after the legislative process

This research modeled the extent to which the normative goals of equity and efficiency are embodied in three seminal tax reform proposals (Bradley-Gephardt, Kemp-Kasten, and the Treasury Department proposals) relative to the extant regime. The Tax Reform Act of 1986 (TRA86) is also modeled in the same manner. The objective of this study is to compare the equity and efficiency of the initial proposals with that of the final tax reform law. This before and after analysis is designed to ascertain the degree to which the legislative process undermined the normative goals of the tax reform movement. The National Tax Model was applied to model each regime and to measure the distributional and redistributional effects on tax burdens and wage efficiency costs associated with each system across ten income classes. The reform models, including TRA86, are shown as superior to the pre-reform system with respect to the normative criteria. The legislative process did not substantially compromise the goals as reflected in the seminal reform proposals in the development of a more politically acceptable tax reform law. This exercise demonstrates that it is possible for sound legislation to survive a political process that frequently permits the sacrificing of normative goals in favor of special interests.Financial support provided by the Arthur Young Foundation Tax Research Grant Program and The Ralph E. Kent Fund. The helpful suggestions of Jim Curtis were sincerely appreciated.     

Effects of Decomposition on Gunshot Wound Characteristics: Under Cold Temperatures with No Insect Activity

Abstract:  Information on gunshot wound characteristics has been well documented; however, there is little documented information on the effects of decomposition or environmental conditions on gunshot wound characteristics. This study was conducted in order to determine if decomposition would obscure or alter the physical surface characteristics of gunshot wounds when exposed to a low temperature environment. The study was conducted from November 2005 to January 2006 in Nova Scotia, Canada in forested and exposed environments, with air temperatures between −10°C and +10°C. Pigs were used as human models and were shot six times each at three different ranges (contact, 2.5 cm, and 1.5 m). Gunshot wound characteristics persisted until the wounds were covered with ice and snow, after which changes were observed. The changes were recognized as being unique to the different ranges of gunshots and it was concluded that changes due to decomposition under the conditions tested would not affect the collection and interpretation of gunshot wound evidence.     

History’s Challenge to Criminal Law Theory

After briefly sketching an historical account of criminal law that emphasizes its longstanding reach into social, commercial and personal life outside the core areas of criminal offenses, this paper explores why criminal law theory has never succeeded in limiting the content of criminal codes to offenses that fit the criteria of dominant theories, particularly versions of the harm principle. Early American writers on criminal law endorsed no such limiting principles to criminal law, and early American criminal law consequently was substantively broad. But even with the rise of theories in the mid-nineteenth century that sought to limit criminal law’s reach, codified offenses continued to widely and deeply regulate social life and exceed the limits of those normative arguments. This essay suggests that this practical failure of criminal law theory occurred because it was never adopted by an institutional actor that could limit offense definitions in accord with normative commitments. Legislatures are institutionally unsuited to having their policy actions limited by principled arguments, and courts passed on the opportunity to incorporate a limiting principle for criminal law once they began, in the Lochner era, actively regulating legislative decisions through Constitutional law. The one avenue through which criminal law theory has had some success in affecting criminal codes is through the influence of specialized bodies that influence legislation, especially the American Law Institute advocacy of the Model Penal Code. But the institutional structure of American criminal law policymaking permits an unusually small role for such specialized bodies, and without such an institutional mechanism, criminal law theory is likely to continue to have little effect on actual criminal codes.     

Jihad in a World of Sovereigns: Law,Violence, and Islam in the Bosnia Crisis

This article argues that jihads waged in recent decades by “foreign fighter” volunteers invoking a sense of global Islamic solidarity can be usefully understood as attempts to enact an alternative to the interventions of the “International Community.” Drawing from ethnographic and archival research on Arab volunteers who joined the 1992–1995 war in Bosnia‐Herzegovina, this article highlights the challenges and dilemmas facing such jihad fighters as they maneuvered at the edges of diverse legal orders, including international and Islamic law. Jihad fighters appealed to a divine authority above the global nation‐state order while at the same time rooting themselves in that order through affiliation with the sovereign and avowedly secular nation‐state of Bosnia‐Herzegovina. This article demonstrates an innovative approach to law, violence, and Islam that critically situates states and nonstate actors in relation to one another in transnational perspective.     

Disrupting Conventional Law Firm Business Models using Document Assembly

Document assembly software is a technology that is fundamentalto disrupting law firms. This article uses the framework setout by Clayton Christensen in The Innovator’s Dilemmaand subsequent books to examine the range of business modelsthat use document assembly software, from those that are sustainingin relation to law firms to those that are disruptive in relationto law firms. It looks at three barriers that slow down thepace of disruption: a shortage of the right people, rules againstunauthorised practice, and inadequate capitalisation of lawfirms. These barriers will be overcome on a piecemeal basisas disruptive forces advance and undercut the billable hour.     

International differences in telephone rate structures and the organization of business subscribers

This study examines the ratio of long-distance to local telephone prices across a sample of developed countries. Using regression analysis, support is provided for the hypothesis that long-distance prices will be lower relative to local prices to the extent that large business subscribers are a larger share of the population of subscribers; however, the lobbying impact of business subscribers interacts with the anticipated deadweight costs of cross-subsidization. Prior competitive entry into the telecommunications sector is also associated with lower relative long-distance prices.     

Institutional processes and regulatory risk: A case study of the Thai energy sector

Infrastructure provision the world over has undergone a series of profound changes in the manner of its financing and governance over the last 30 years or so. While the role of the state has diminished as a direct provider, builder and operator of infrastructure, its role as regulator and overseer has undergone substantial growth, increasing the regulatory burden on the state. While this transition has occurred relatively smoothly in developed country contexts, in developing countries the diffusion of the regulatory state has produced manifestly different forms of governance, stressing the regulatory capacity of existing and newly formed regulatory bodies. This paper explores the impact and manifestations of regulatory diffusion in the context of the Thai energy sector and the governance mechanisms responsible for electricity generation, transmission and distribution.