Law

Limit the estate tax charitable deduction

By Edward Zelinsky
One widely-discussed possibility for reforming the federal income tax is limiting the deduction for charitable contributions. Whether or not Congress amends the Code to restrict the income tax deduction for charitable contributions, Congress should limit the charitable contribution deduction under the federal estate and gift taxes. Such a limit would balance the need for federal revenues with the desirability of encouraging charitable giving.

Semi-legal marijuana in Colorado and Washington: what comes next?

By Jonathan P. Caulkins, Angela Hawken, and Mark A.R. Kleiman
As officials in Washington State and Colorado try to decide how to implement the marijuana-legalization laws passed by their voters last month, officials in Washington, DC, are trying to figure out how to respond. Below, a quick guide to what’s at stake.

Ganja administration

By James H. Mills
It was announced 10 December as an outcome of the recent Commission into cannabis that the UK Government has decided to reorganise its ‘ganja administration’ with the objective of taxing sales of the drug in order to generate revenues and to control the price in order to discourage excessive consumption. The Government will work with partners from the private sector to ensure that products of a consistent quality are available to consumers.

Killing journalists in wartime: a legal analysis

By Sandesh Sivakumaran
The last couple of years have been bad for journalists. I’m not referring to phone-hacking, payments to police, and the like, which have occupied much attention in the United Kingdom these last months. Rather, I’m referring to the number of journalists who have been killed in wartime. These last two years alone have seen eminent journalists such as Marie Colvin and Tim Hetherington killed while reporting on armed conflicts.

Mars, grubby hands, and international law

By Gérardine Goh Escolar

The relentless heat of the sun waned quickly as it slipped below the horizon. All around, ochre, crimson and scarlet rock glowed, the brief burning embers of a dying day. Clouds of red dust rose from the unseen depths of the dry canyon–Mars? I wish! We were hiking in the Grand Canyon, on vacation in that part of our world so like its red sister. It was 5 August 2012. And what was a space lawyer to do while on vacation in the Grand Canyon that day? Why, attend the Grand Canyon NASA Curiosity event, of course!

Tax reform and the fiscal cliff

Taxes have always been an incendiary topic in the United States. A tax revolt launched the nation and the modern day Tea Party invokes the mantle of the early revolutionaries to support their call for low taxes and limited government. And yet, despite the passion and the fury, most Americans are remarkably clueless about how our tax system works. Surveys indicate that they have no idea about how they are taxed, much less about the overall contours of federal and state tax systems.

Does the state still matter?

Mark Bevir
Governance, governance everywhere – why has the word “governance” become so common? One reason is that many people believe that the state no longer matters, or at least the state matters far less than it used to. Even politicians often tell us that the state can’t do much.

Secession: let the battle commence

By James Ker-Lindsay
There has rarely been a more interesting time to study secession. It is not just that the number of separatist movements appears to be growing, particularly in Europe, it is the fact that the international debate on the rights of people to determine their future, and pursue independence, seems to be on the verge of a many change.

In his own voice: H.L.A. Hart in conversation with David Sugarman

By David Sugarman
This recording of my lengthy interview with H.L.A. Hart (1907–1992) has been resurrected from my audio tapes and given new life. Dusted and digitalized, the result is something quite beautiful. Here is Hart in his own words recorded in 1988, reviewing his life, his work, and his significance. The interview presents Hart as three individuals: legal philosopher, interviewee, and critic. The recording adds another dimension to our understanding of Hart that must be incorporated into our collective memory.

Contraception, HSAs and the unnecessary controversy about religious conscience

By Edward Zelinsky
Among the bitter but unnecessary controversies of this election year was the dispute about the federal government’s mandate that employers provide contraception as part of their health care coverage for their employees. Employers religiously opposed to contraception believe this mandate infringes their right of Free Exercise of religion under the First Amendment. Advocates of the contraception mandate characterize it as vital to women’s health and choice.

Challenges for international law

By John Louth and Merel Alstein
What is a state? We think we know but when we compare things that are (e.g. Monaco, Andorra, Liechtenstein) to things that are not (e.g. Scotland, Kosovo, Palestine) our understanding unravels. This is a core question of international law and the troubling thing is that the best experts in the subject wouldn’t give a consistent explanation for the differences between these examples.

‘Zombie drugs’

By Dr Rosie Harding & Dr Elizabeth Peel
According to official statistics, a significant minority of people living with dementia are prescribed antipsychotic drugs. The 2012 National Dementia and Antipsychotic Prescribing Audit suggests that there has been a fall in the prescription of these medications. However, less than half of GP practices in England participated and thousands of people with dementia are still prescribed antipsychotic drugs each year. What many perhaps don’t know is that only one antipsychotic (Risperidone) has actually been licensed for use in elderly people with dementia.

Copyright law and creative social norms

By Michael Birnhack
Copyright law provides a general legal framework intended to encourage creativity in literature and the arts. However, in some fields of cultural production, to borrow a term from Pierre Bourdieu, we observe that the players develop their own set of norms. These social norms de facto replace the formal law. The norms often develop in a bottom-up way, rather than the set of top-down rules. This intersection of formal copyright law and social norms in creative fields requires attention.

Barry Landau’s coat pockets

By Travis McDade
On a “60 Minutes” episode on Sunday 28 October, Bob Simon looked at the Barry Landau archives theft case. Aside from some official-sounding but unsupportable claims (“Barry Landau carried out the largest theft of these treasures in American history”) it was a pretty good show. Still, one part rankled. In the middle of the segment, Simon was shown several coats Landau had outfitted with special pockets in which he could secret documents before leaving victim institutions.

Human rights on steroids: Kony 2012 in review

By Lucy Harding

In March 2012 an online video campaigning for the arrest of Joseph Kony, alleged Commander-in-Chief of the Lord’s Resistance Army, was launched by Invisible Children Inc. Within six days the video had been watched by over 100 million people. If you hate Joseph Kony you are now joined by a host of celebrities including Rihanna, Kim Kardashian and Justin Bieber.

Election fraud and electoral integrity

By Ines Levin

Last week, stories emerged about irregularities in elections in Lithuania and Ukraine that took place over the weekend. In the case of Ukraine, ahead of the election Yanukovyc’s government had been blamed of engaging in unfair campaign advertising practices, persecution of opposition leaders, and the fashioning of fake opposition parties; and following the election, international observers from the Organization of Security and Cooperation in Europe (OSCE) noted a series of problems with the conduct the election.