Aboriginal fiddling in the North : the two traditions

Publisher PD

(Un)Appealing Deference to the Tax Court

The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the federal courts of appeals. This odd structure, coupled with the court\u27s history as an independent agency in the executive branch, can give rise to important questions, such as the standard of review that should apply to its decisions. In particular, should the courts of appeals treat Tax Court decisions the same as those of district courts in tax cases, or should they apply a more deferential standard analogous to review of agency decisions, as the U.S. Supreme Court held in 1943 in Dobson v. Commissioner? Answering the standard-of-review question implicates issues of both law and policy. Contrary to some scholarship, this Article argues that, as a doctrinal matter, no vestige of the Dobson rule remains and that courts of appeals must apply the same standard of judicial review that they apply to district courts in nonjury cases. The Article further argues that appellate review theory supports that result. The Dobson rule was a largely instrumental one designed by U.S. Supreme Court Justice Robert Jackson to reduce the volume of tax litigation. Although tax litigation is unusually decentralized and the Tax Court has unique expertise, those differences do not support departing from the policies underlying appellate review. Appellate courts therefore should not defer to the interpretations of the Tax Court any more than they do to those of the district courts

Common Knowledge

An opinionated introduction to philosophical issues connected to common knowledge

Magnetic field relaxation in ferromagnetic Ising systems

We analyze the thermal magnetization reversal processes in magnetic grains. Two experiments are carried out: swtiching time and switching field experiments. In both cases, we find that the simulated behavior is coherent with existing experimental data (the streched exponent of the switching time experiment increases with the temperature and is superior to unity; there exists a master curve for the switching field experiment). Moreover, we simulated magnetic grains in a region of parameters where no experimental data are available. We find that the relaxation time distribution $P(\ln{\tau})$ is gaussian, and we find the existence of a strong field regime.Comment: 9 pages, 7 figures, J.M.M.

Reconstructing RFRA: The Contested Legacy of Religious Freedom Restoration

Almost every member of Congress voted to approve the Religious Freedom Restoration Act of 1993 (RFRA), a bill endorsed by an unprecedented coalition of dozens of religious and civil rights organizations spanning the political and ideological spectrum. President Clinton quipped at the signing ceremony that perhaps only divine intervention could explain such an unusual meeting of the minds: the establishment of “new trust” across otherwise irreconcilable “ideological and religious lines,” he remarked, “shows . . . that the power of God is such that, even in the legislative process, miracles can happen.” The RFRA consensus was especially “miraculous” because the legislation addressed a deeply divisive question: whether and under what circumstances religious objectors should be exempt from generally applicable laws. RFRA’s supporters, both within and outside Congress, would surely have had sharp disagreements about many specific claims for religious exemptions to particular laws. Yet they coalesced around RFRA, which circumvented such disagreements at the retail level by codifying a “cross-cutting” statutory standard that judges would be required to apply to an undifferentiated and unknown array of future claims for exemptions to every generally applicable law in the land

The business of product innovation : international empirical evidence

It is so widely recognized that innovation is a key driver of economic growth that it is cliché to say so. This article studies product innovation by firms with data from 68 countries, covering more than 25,000 firms in eight manufacturing sectors. The author assesses the predictions of inter-disciplinary research on innovation by firms. The econometric evidence suggests that globalization and local knowledge increase the likelihood that firms will introduce new products. By contrast, domestic regulatory impediments to competition are not robustly correlated with product innovation.E-Business,Innovation,Microfinance,Education for Development (superceded),Statistical&Mathematical Sciences

\u3cem\u3eUnited States v. The William\u3c/em\u3e and The Phenomena of Jury Nullification in Early 19th Century America

In September 1808, Judge John Davis upheld the constitutionality of the Embargo Act of 1807 under the Constitution’s Article I, Section 8, Clause 3 Interstate Commerce power. Judge Davis’s original opinion curiously lacks any reference to Marbury v. Madison. Judge Davis defends judicial review and rejects the notion of jury nullification. While Judge Davis upheld the embargo’s constitutionality, a subsequent jury trial on the facts resulted in the return of The William to its rightful owners. This case reflects the attempts by early American judges to carve out the power of judicial review and maintain the appearance of an impartial judiciary

Income Wealth, and Socialization in Argentina

The data used in this study provides individual-level information about the population’s participation in social organizations and its willingness to trust members of their community. Argentina’s participation rate is close to 20%. The country’s trust ratSocial Capital, non-economic income and wealth effects