bluuebunny/crossref_metadata_2025 huggingface dataset:
Getting Started
Authors: Mcshane Marjorie J
Published: November 2023

Syntactic ellipsis is the nonexpression of a word or phrase that is, nevertheless, expected to occupy a place in the syntactic structure of a sentence. For example, in Mary got an A on the math test and Louise(?) a B, the verb ‘got’ in the second conjunct is elided.1 Although for many linguists syntactic ellipsis has come to represent the de fault interpretation of the term “ellipsis,” ellipsis is actually a much broader phenomenon whose many aspects vie for immediate attention, particularly in the realm of natural language processing (NLP). For example, semantic ellipsis-the nonexpression of elements that, while crucial for a full semantic interpretation, are not signaled by a syntactic gap-occurs in/ forgot my keys and He is reading Tolstoy, since the meanings are actually “I forgot to take/bring my keys” and “He is reading a book written by Tolstoy.” The fact that a component of semantics is, in fact, missing in sentences like these can be detected, among other ways, by cross-linguistic comparison: in Chinese, for example, one cannot use the elliptical read an author.
Object Ellipsis: Preliminaries
Authors: Mcshane Marjorie J
Published: November 2023

Cross-linguistically, objects can be categorized on the basis of parameters like their function, the category that selects them, their syntactic status, their case marking, the means of realizing their case marking, and the definiteness of their referent. Values for these parameters include those listed in table 2.1.
Direct Object Ellipsis with a Like Antecedent
Authors: Mcshane Marjorie J
Published: November 2023

The process of determining how different factors affect ellipsis involves holding certain factors stable while changing others, and seeking differences in ellipsis potential in minimal pairs. In this chapter, the control factors for studying object ellipsis in Russian are as follows: the potentially elided categories are direct objects with basic configurational (not quirky, lexical) case marking, which is ACC for Russian; all antecedents are, likewise, direct objects with configurational ACC case marking; and all antecedents are located in the clause that directly precedes the ellipsis clause, making them unquestionably syntactically accessible.
Direct Object Ellipsis with a Nominative Antecedent
Authors: Mcshane Marjorie J
Published: November 2023

As the last chapter showed, direct objects are readily elided when there is an accessible syntactic antecedent that is also a direct object. When the antecedent is syn tactically accessible but not a direct object, DO-ellipsis potential is significantly restricted but not ruled out altogether. This chapter discusses what factors play a role in determining DO-ellipsis potential when the antecedent is overt in the immediately preceding context but is case-marked Nominative (NOM).
Direct Object Ellipsis with an Oblique Antecedent
Authors: Mcshane Marjorie J
Published: November 2023

In configurations in which the potentially elided direct object has a syntactically accessible antecedent with oblique case marking, ellipsis potential is subject to significant restrictions but is not ruled out, just as with the NOM antecedents discussed in chapter 4. Oblique antecedents for Russian include complements of verbs with GEN, DAT, or INSTR case marking and complements of prepositions with GEN, DAT, INSTR, PREP, or ACC case marking. Although it is terminologically inexact to consider ACC complements of prepositions oblique, I will do so in order to avoid the cumbersomeness of a more precise formulation, like “oblique objects and ACC complements of prepositions.” The idea is that ACC complements of prepositions differ in structural position and behavior from ACC complements of verbs, putting them into the category that I am loosely calling oblique.
Elided Lexically Case-Marked Objects
Authors: Mcshane Marjorie J
Published: November 2023

Lexical (quirky) case marking is semantically vacuous, oblique case marking assigned to an object by the category that selects it. Objects assigned lexical case marking have an important property in common with objects that bear configurational case marking: they express objects directly affected by the verbal action. The question is, do they have the same ellipsis potential as configurationally case-marked direct objects? This chapter explores the ellipsis potential of lexically case-marked objects of verbs, which can have GEN, INSTR, and DAT case marking.
Unexpressed Objects That Do Not or May Not Represent Syntactic Ellipsis
Authors: Mcshane Marjorie J
Published: November 2023

Syntactic ellipsis-that is, the non-expression of a syntactically obligatory category with a contextually determined referent-is only one of several sources of unexpressed objects. Others include:The Nonselection of Optional Objects. Some verbs, like sing, are optionally transitive, meaning that they may or may not select an object. Nonselection occurs in sentences like The girl on the balcony is singing.
Fascioscapulohumeral (FSH) muscular dystrophy
Authors: Crum Dr. Brian A
Published: November 2023

Genetic studies revealed a deletion on chromosome 4q consistent with FSH muscular dystrophy. FSH muscular dystrophy is an autosomal dominant hereditary myopathy caused by deletion of a subtelomeric portion of chromosome band 4q35. The gene product has not been identified, although it is believed that this deletion leads to abnormal expression of another unknown gene or genes. Approximately 25% to 30% of cases are sporadic. The prevalence of the disorder is estimated at 1:20,000. Onset typically occurs by the teenage years, although onset has been reported in patients as old as 75 years. The severity and progression of FSH muscular dystrophy vary widely, but about 20% of patients eventually require wheelchair assistance. The disease may have prolonged periods of stabilization or even complete arrest. Life span is not significantly shortened.
Amyotrophic lateral sclerosis (ALS)-dementia complex
Authors: Caselli Dr. Richard J
Published: November 2023

Dementia within the context of ALS is unusual, but in most cases it is the frontotemporal dementia (FTD) type. This case was even more unusual in that the dementia was a rapidly progressive aphasic variety and was the first example of this type described. Neuropathologic study at autopsy demonstrated widespread cortical gliosis, with loss of neurons and anterior horn cells but relative preservation of the hypoglossal nucleus. The relative sparing of the hypoglossal nucleus suggests that the anarthria was due to upper motor neuron involvement rather than lower motor neuron involvement (which would be more common).
AL amyloidosis (λ type) with autonomic neuropathy
Authors: Klein Dr. Christopher J
Published: November 2023

A sural nerve biopsy specimen demonstrated decreased fiber density, with acellular thickened microvessels that were apple-green birefringent under polarized light when stained with Congo red (Figure). A bone marrow biopsy demonstrated a λ B-cell dyscrasia and amyloid fibril staining specific for (λ amyloid. DNA sequencing of the entire expressed region of transthyretin gene (TTR) was normal. The causes of autonomic polyneuropathy are diverse and can be divided broadly into inherited and acquired forms. Because of the patient’s insidious course, with prominent gastrointestinal symptoms, weight loss, and superimposed painful length-dependent polyneuropathy, systemic amyloidosis was the major consideration. The negative amyloid fat aspirate did not dissuade us from considering this diagnosis. Paraneoplastic autonomic neuropathies may also be associated with weight loss, but they commonly occur subacutely and are typically without length-dependent features. The extent of the patient’s sensory and motor involvement would also make idiopathic autonomic failure or pure autonomic failure an unlikely diagnosis. Diabetes may present with this constellation of symptoms, signs, and temporal course but would be unusual without retinopathy, nephropathy, or abnormal glycosylated hemoglobin values.
Chronic infantile neurologic cutaneous and articular/neonatal-onset multisystem inflammatory disease (CINCA/NOMID)
Authors: Kuntz Dr. Nancy L
Published: November 2023

The patient was referred for evaluation of recurrent aseptic meningitis. Careful review of her clinical course demonstrated that she had chronic meningitis associated with polymorphonuclear cell infiltration, no identifiable organism on repeated culture studies and immunocytochemistry of the CSF, and multisystem involvement. Repeated bacterial, fungal, and viral cultures of the CSF and polymerase chain reaction of the CSF for multiple organisms, including cytomegalovirus, Epstein-Barr virus, herpes simplex virus, varicella-zoster virus, and enterovirus, had not been revealing. Multisystem involvement included chronic intermittent rashes, which appeared initially in the newborn nursery; sensorineural deafness noted at age 6 years; arthralgias, with a history of arthritis in her hands at age 7 years; and global developmental delays.
Evolutionary Developmental Biology of the Heart
Authors: Kirby Margaret Loewy
Published: November 2023

The evolution of multicellularity and complex body plans in metazoans was accompanied by the simultaneous development of a cardiovascular system to serve cellular nutrition, gas–fluid–ion exchange, and general physiological homeostasis (Opitz and Clark, 2000). Circulatory systems are a requirement for increasing body size. Small creatures obtain nourishment and eliminate waste by diffusion, but as body size increases, circulation is needed for these functions. Because the circulatory system is composed of soft tissue, it is unlikely that we will ever have direct evidence of heart development from the fossil record. Nevertheless, when enough similarities accumulate between even vastly divergent organisms and morphology of the “heart,” it is possible to speculate whether the heart arose only once in evolutionary history or multiple times as in the case of photosensitive cells (Gerhart and Kirschner, 1997). Evolutionary developmental biology is focused on discovering how genes and epigenetic factors coordinate development to produce phenotypes. A central concept emerging from comparative studies of developmental genes and their interactions is that genes have been co-opted for different functional roles as evolution proceeds.
Is Sustainability Sustainable?
Authors: Zorn Theodore E , Collins Eva
Published: November 2023

While we share the enthusiasm of many of our fellow authors in this volume for corporate social responsibility (CSR) and sustainable business, we are simultaneously unnerved when we see some of the corporations responsible for the most grievous acts against humanity and the environment flying the flag of sustainability (e.g., Palazzo & Richter, 2005).
Between Harrisburg and Hiroshima
Authors: Hockenos Paul
Published: November 2023

With a mandate to reform and liberalize, the Social Democrats put the Adenauer era and two decades of conservative rule definitively behind the Federal Republic. “We haven’t arrived at the end of our democracy, we’re just getting started,”Willy Brandt announced with pomp to the Bundestag upon his 1969 inauguration.1 He replaced Adenauer’s slogan “No Experiments” with his own: “No Fear of Experiments!”2 The Brandt government ushered in the new era with a flurry of domestic reforms and obsessive restructuring. New legislation in the domains of voting rights, the environment, labor law, social policy, the tax code, and civil liberties breathed fresh life into the body politic. Funding for education was doubled, which dramatically facilitated the access of lower income groups to higher education. Between 1970 and 1975, federal outlays for social and welfare policies increased by more than a third.3 Also, in an act of extending the olive branch to the post-student movement left, the new government declared a general amnesty for extra-parliamentary activists who had run afoul of minor laws, such as trespassing.
German Questions
Authors: Hockenos Paul
Published: November 2023

In the early 1990s, neither within the Social Democrats nor the Greens had there been talk of a Greens-held foreign ministry, should a red—green coalition in fact come to power. The Greenś priority was the environment ministry, ideally one fortified with broad competencies in other prime areas of Greens concern, including transportation, consumer protection, and energy. The Social Democrats swore to strategic allies that, in the event of a red–green government, the anti-NATO environmentalists wouldn’t get close to the precious Auswärtiges Amt (foreign ministry). In official trips to Washington, the Greenś foreign affairs spokesman Helmut Lippelt calmed U.S. policymakers: “I’d go through Congress or to the State Department and say that it is very, very clear to us that we are just a little pacifist party and that we won—t have any influence on the coalition’s foreign policy.We’ll never have the foreign or defense ministry portfolios, I’d say.We won’t rock the boat.”
Fashioning a Better World
Authors: McMillen Sally G
Published: November 2023

From childhood, Lucretia Mott absorbed the ideals of human equality. ‘‘Among Quakers there had never been any talk of woman’s rights—it was simply human rights,’’ she observed.1 Throughout most of her adult life, this demure but determined activist fought against injustice. A principal organizer and the most famous participant at the Seneca Falls Convention, she was one of the first women to speak out publicly on the causes of antislavery and women’s rights. Like thousands of Americans during the antebellum period, her commitment and actions were part of a larger movement to reform and improve the nation.
Friction and Reunification, 1870–1890
Authors: McMillen Sally G
Published: November 2023

In January 1874, George Andrews, tax collector of Glastonbury, Connecticut, seized seven of the eight cows belonging to lifetime residents Julia and Abby Smith, for failing to pay their taxes. The Smith sisters refused to let this act go without a fight, and they undertook a campaign to challenge this injustice and gain public sympathy. The sisters had a strong grounding in protest and reform. Their principled father, a former minister, had studied law and served as justice of the peace. The Smith offspring were well educated; Julia taught briefly at Troy Female Seminary.
Regime Uncertainty: Why the Great Depression Lasted So Long and Why Prosperity Resumed after the War
Authors: Higgs Robert
Published: November 2023

The Great Depression is one of the most studied topics in American economic history, and one about which scholars remain in serious disagreement. Perhaps the topic is too big, and its study would be more fruitful if it were broken down into subtopics. Thus, one might consider separately the causes of the Great Contraction, the unparalleled macroeconomic collapse between 1929 and 1933; the Great Duration, the twelve successive years during which the economy operated substantially below its capacity to produce; and the Great Escape, generally understood to have been brought about, directly or indirectly, by American participation in World War IL The Great Contraction has received the most attention, and its investigators show no signs of reaching a consensus. The Great Duration has received somewhat less study, though still a good deal, and the range of views among students of this aspect of the Great Depression is perhaps slightly narrower. Regarding the Great Escape, until recently, there seemed to be hardly any disagreement.
Wartime Prosperity? A Reassessment of the U.S. Economy in the 1940s
Authors: Higgs Robert
Published: November 2023

Ever since World War II, historians and economists, almost without exception, have misinterpreted the performance of the U.S. economy in the 1940s. The reigning view has two aspects: one pertaining to the conceptualization and measurement of the economy’s performance, the other pertaining to the explanation of that performance in macroeconomic theory. The two are encapsulated in the title of a chapter in a leading textbook: “War Prosperity: The Keynesian Message Illustrated” (Hughes, 1990, p. 493). I shall challenge the consensus view. The accepted profile of the economy’s performance during the 1940s, peak prosperity from 1943 to 1945, followed by much worse performance from 1946 to 1949, is indefensible as a description of economic well-being. Further, the most widely accepted explanation of the events of the war years cannot withstand critical scrutiny. The prevailing misinterpretations of economic performance during the 1940s have arisen because historians and economists have failed to appreciate that the wartime economy, a command economy, cannot be readily compared with either the prewar or the postwar economy.
Hard Coals Make Bad Law: Congressional Parochialism versus National Defense
Authors: Higgs Robert
Published: November 2023

The U.S. national defense program is very expensive and notoriously plagued by waste, fraud, and mismanagement. Members of Congress, whose duty it is to oversee the program, often complain about it and take various actions, ostensibly to repair its flaws. Unfortunately, as Representative James Courter (R-N.J.) has said, “Congress is not the answer to waste. Congress is the problem.” Economist Herbert Stein, a member of the Packard Commission, has observed that major defense problems “are compounded when the decisions move to Congress.” The root of congressional misfeasance, says Stein, is that “hardly anyone [in Congress] feels a primary responsibility for the defense program as the safeguard of our national security. Too many are able to look upon the defense budget as a big pot of money from which they can serve their special interests.”1 Analysts often dismiss this aspect of defense budget waste as “small potatoes.” But is it? In the 1980s, Assistant Defense Secretary Lawrence Korb estimated that the congressional pork barrel cost “at least $10 billion a year [for] things we don’t want, things we don’t need,” but which are put into the budget “to protect vested interest.” Richard Stubbing, a longtime defense specialist at the Office of Management and Budget, considers Korb’s estimate probably too low.2 The defense pork barrel looks small only in relation to the gargantuan total defense budget. In any other context, it looks like “real money.”
Females Are Mosaics
Authors: Migeon Barbara R
Published: November 2023

Women can be described as genetic mosaics because they have two distinctly different types of cells throughout their bodies. Unlike males, who have one X chromosome (inherited from their mother), females have two X chromosomes in every cell (one from each parent). The father's copy works in some cells, while the mother's copy works in others. These two X chromosomes often function differently, especially if one carries a defective gene. Much has been written about the Y chromosome and its role in inducing maleness. This will be the first book about the X chromosome as a key to female development and the role of X-related factors in the etiology of sex differences in human disease. Barbara Migeon, from the renowned McKusick-Nathan Institute at Johns Hopkins, is a major figure in clinical genetics and is eminently qualified to write this book, and she writes clearly and effectively. She describes both the underlying molecular mechanisms and the remarkable genetic consequences of X inactivation and its role in determining the biological concepts characteristic of women.
X Chromosome Dosage Compensation An Overview
Authors: Migeon Barbara R
Published: November 2023

This chapter provides an overview of how individuals whose sex is determined by XX and XY chromosomes equalize the expression of their X-linked genes. It considers why modulation of this kind is needed, and the different mechanisms used for this purpose. The modulation is referred to as sex dosage compensation, a term first used by the Drosophila geneticist and Nobel Prize winner Hermann Muller [25]. It is also called X dosage compensation because the adjustments always affect the X chromosome. Yet, most species that need X dosage compensation have their own unique version of the process. Although understanding mosaic females does not require knowing the details of dosage compensation in flies, worms, and birds, the survey of the various recognized mechanisms in this chapter not only illustrates the remarkable versatility of biology but also helps to put our own version of dosage compensation in proper perspective.
Theme 2Subsequent Steps—Spreading and Maintaining Inactivation
Authors: Migeon Barbara R
Published: November 2023

Chapter 6 considered the earliest steps in the process leading to a single active X chromosome in cells of both sexes. It introduced the Xist locus in the X inactivation center (XIC)—extraordinary because it functions not to encode proteins but to silence genes. Due to its unique features, Xist can induce the inactivation of any X chromosome from which it is expressed under the appropriate conditions. Because each cell needs an active X chromosome, one Xist locus per diploid cell must be silenced so that one X chromosome will escape inactivation. Therefore, the process of X dosage compensation in mammals starts with choosing the future active X by repressing its Xist locus. In subsequent steps, any X chromo- some—except the one designated to be active—is inevitably silenced.
Mosaicism
Authors: Migeon Barbara R
Published: November 2023

There are two major medical consequences of X inactivation. The single active X in somatic cells of both sexes—was the subject of chapter 10. This chapter considers the second one—namely, the cellular mosaicism. Historically, genetic diseases have been classified as being either dominant or recessive, depending on whether one mutated allele or two of them are needed for clinical manifestations or whatever phenotype one is examining. As we learn more about what genes do, it becomes increasingly difficult to classify diseases in this way, because the nature of specific mutations plays a large role in determining clinical phenotype. The clinical outcome is greatly influenced by the extent of the functional loss.
An Economic Perspective
Authors: Heinzerling Lisa , Tushnet Mark V
Published: November 2023

We have two objectives in this chapter. Both are tied to economics, and both ultimately have to do with the possibility of allowing private bargains to shape the allocation of risks to human health. Our first objective is to introduce you, through the Easterbrook article excerpted here, to the argument that courts should, in deciding cases and developing legal rules, have in mind the incentives they are creating for future conduct. The idea is that courts should not be concerned with promoting “fairness” (a problematic term, in Easterbrook’s view) after the fact but with shaping forward-looking incentives. Here we also first confront the work of the economist Ronald Coase, who cautioned that no matter what legal result common-law courts might deliver, the parties will bargain to the result they most desire unless they are inhibited from doing so by “transaction costs” arising out of the numerousness of parties, difficulties in communicating, and other such factors.
Linking Common Law and Statutes: The Case of Workers’ Compensation
Authors: Heinzerling Lisa , Tushnet Mark V
Published: November 2023

So far we have examined the regulation of risk by the common law— and therefore by courts. Chapter 5 introduced the alternative of statutory regulation by identifying differences in the institutional capacities of courts and legislatures, as well as administrative agencies. That discussion also introduced some of the political dimensions of shifting from judicial to legislative and administrative regulation of risk, a topic we’ll take up in more detail in part IV. In this chapter, we’ll change our focus from the common law to legislative and administrative regulation and use the development of workers’ compensation statutes as a case study of administrative efforts to regulate risk. Section A describes how and why statutory and administrative regulation of workplace injury came to supplement common law regulation and examines some of the legal barriers that development initially faced. Sections B and C deal with problems associated with the provision of compensation for workplace risk. Section B introduces the general problem of “moral hazard,” that is, behavioral adaptation in response to the possibility that compensation will be awarded if risks are realized, and section C uses the integration of workers’ compensation systems with existing common law rules to illustrate some of the complexities associated with regulatory systems containing many “moving parts.” The next group of materials examines the first great administrative response to the problem of workplace safety and health. Here we aim to (1) develop a deeper understanding of how legal regulation may change “in response to” social and legal developments and (2) examine in more detail the justifications, if any, for “compulsory terms,” that is, regulation of the employer-employee relationship according to terms other than those chosen by the parties through individual or collective negotiations.
Statutory Interpretation: The Basic Issues
Authors: Heinzerling Lisa , Tushnet Mark V
Published: November 2023

After reading some of the important scholarly writing on statutory interpretation, we turn to several cases of—and on—statutory interpretation. These cases, too, have been important in the literature on statutory interpretation. This chapter concludes with an examination of the role of administrative agencies in interpreting (not simply administering or applying) statutes. Courts and agencies rarely have trouble applying a “clear” statute. Difficulties arise when litigants—and judges—disagree over whether the statute is clear, or agree that it is unclear. In such cases, the statute’s language must be “interpreted,” raising questions such as: What does the statutory language mean, and how are courts to determine its meaning? Should they attempt to identify the underlying purpose of the statutory provision and then interpret it to promote (as best the judges can discern) that purpose? Do statutes have such a purpose? Should judges look to legislative history to give the provision meaning? What other resources might judges use? The readings that follow provide a preliminary examination of these and other questions. Be aware, however, that these materials, and our comments and questions, only scratch the surface of the rich recent discussions of statutory interpretation.
Assessing Regulation
Authors: Heinzerling Lisa , Tushnet Mark V
Published: November 2023

You now should understand why we sometimes think that regulation is desirable and how agencies go about translating regulatory statutes into regulations. The next question, taken up in this chapter and those that follow, is: How effective are agencies (and legislatures) at the job of translation? We begin by examining some forms of regulatory failure. Section A describes some general forms of regulatory failure, and section B examines problems in which claims of regulatory failure might be made. As you will see, often the definition of “failure” turns on the author’s view that the regulation being examined fails to provide benefits sufficient to justify the costs of administering and complying with the regulation. Section C therefore presents a more systematic explication of cost-benefits (and a related method, “cost-effectiveness’’) analysis.
Proposals for Reform
Authors: Heinzerling Lisa , Tushnet Mark V
Published: November 2023

In this chapter, we take on the basic challenge posed by the comparative materials of the last chapter and ask whether the adversarial legalism associated with the U.S. regulatory system should and/or can be softened or reformed. The proposals for general reforms discussed in this chapter are aimed at restructuring the processes or institutions that support the legalistic and rigid U.S. system that was revealed by our comparative analysis.
Conversational Style: Theoretical Background
Authors: Tannen Deborah
Published: November 2023

More and more attention within linguistics is turning toward dis- course analysis, which in many cases means and in most cases includes the analysis of conversation.1 Fillmore (1974) is representative in asserting, “The language of face-to-face conversation is the basic and primary use of language, all others being best described in terms of their manner of deviation from that base.” Conversation, however, is an awe-inspiring area of investigation because it is so vast and elusive. It is tempting merely to record a segment of conversation, transcribe it, gloss it (supply a running commentary or concordance), and leave it at that. This is too often done and is what gives discourse analysis a bad name.
Narrative Strategies
Authors: Tannen Deborah
Published: November 2023

Integrally related to expectations about pace, overlap, rate of speech, and other conversational devices that have been discussed are expectations about the telling of narratives in conversation. All of these de- vices operate in the telling of stories just as they do in other forms of talk, but in addition, there are verbal devices that are specific to the telling of stories.
Summary of Style Features
Authors: Tannen Deborah
Published: November 2023

The foregoing analysis has shown some of the linguistic devices that make up conversational style. The devices that have been illustrated and discussed are, necessarily, only some of the complex network of conversational strategies that operate in interaction. As Pittenger et al. (1960: 242) note under the function they call reinforcement, “The wise working assumption, then, is always that no matter how many possible contributing factors we have itemized, there may still be others that we have overlooked.” Furthermore, the devices that have been discussed are not discrete phenomena but rather dimensions along which conversational mechanisms operate.
The Australian advice market
Authors: Braithwaite John
Published: November 2023

In the 1970s, a variety of Australian aggressive tax planning schemes were developed and utilised with increasing momentum. For example, trading stock schemes flourished from 1974, when these succeeded before the High Court of Sir Garfield Barwick. The most notorious schemes were crude asset strips called “bottom of the harbour” schemes, in which a company claiming a large and dubious deduction would be bankrupted so there might be no tax recovery if the deduction were investigated. Some 7000 companies were sent to the bottom of the harbour between 1974 and 1981. In all, more than 30,000 taxpayers participated in the tax avoidance schemes of the 1970s (Grabosky and Braithwaite, 1986: 153).
Enforcement challenges
Authors: Braithwaite John
Published: November 2023

This chapter considers the evidence from the interviews on the nature of enforcement challenges confronted by the ATO. The first challenge is that of intelligence, knowing what schemes are out there and how they work. It is found that the most important forms of intelligence gathering are rather informal, dependent on cultivating relationships. Then we will consider how enforcement strategy was buffeted by strategic cases until the ATO took greater charge of setting the agenda of strategic cases. What was an enforcement challenge could be flipped into an enforcement resource with a sufficiently strategic approach. The capacity to do this is one of a number of dimensions of ATO competence in compliance management. Perceptions of ATO technical incompetence were a recurrent theme in the interviews. Overturning this challenge is one we return to in Part IV. The challenge of whether investors and advisers perceive there to be serious risks from enforcement also turns out to be more of a resource than a challenge so long as there is a moderate degree of credibility to the enforcement practice.
IRS enforcement initiatives
Authors: Braithwaite John
Published: November 2023

This chapter outlines some innovative steps the US has taken in its efforts to improve enforcement against aggressive tax planning. The most important of these will be considered first - the requirements for the registration and disclosure of corporate shelters. This is a very different development from what we have seen in Australia. Then we consider a number of developments that follow a more similar path to the Australian initiatives discussed in Part II - the IRS becoming less risk averse about announcing a belief that a scheme is an illegal shelter, attempts to use strategic cases to shape crucial case law, a Taxpayer Bill of Rights and a debate about strategic use of tougher penalties. It will be concluded that if the US wants to make responsive tax enforcement work, it has some more formidable tools than Australia to enable escalation up an enforcement pyramid. But at the same time the IRS’s responsive regulatory capability has been undermined by the sequential collapse of the quality of its relationships with American taxpayers, particularly in terms of their trust, followed by a collapse of its audit capability as a misguided remedy to that collapse of trust.
Intelligent tax office culture
Authors: Braithwaite John
Published: November 2023

Figure 15 shows how building client relationships to draw out intelligence is integral to the design of meta risk management. Quality intelligence on tax shelters comes from quality relationships, and trust and respect from large sections of an industry for the fair objectives the tax authority is seeking to secure. Outsidein design with industry partners is important to intelligence gathering because high integrity industry participation in the co-design means that the industry players will say that this or that will not work because it will open up a loophole which this or that kind of scheme can exploit. Many of the Australian interviewees said that Nick Petroulias was doing the right thing in cultivating relationships with tax planners over cups of coffee to ascertain what was going on. Indeed, a number saw him as having major success in uncovering schemes that the ATO was able to successfully attack. What they almost invariably objected to, however, was the lack of accountability surrounding Petroulias’s deals with promoters.
Family First Kinship Explains Most Cooperative Behavior
Authors: Henrich Natalie , Henrich Joseph
Published: November 2023

Kinship and families are so much a part of the way we think about the world, it hardly seems a great scientific insight to show that people (in this case, Chaldeans) direct most of their cooperative efforts toward close kin.1 Nevertheless, a closer look at how kinship actually operates in an ethnic group with a strong ingroup bias, such as the Chaldeans, allows us to explore some of the more precise predictions made by evolutionary theory and how our panhuman psychology of kinship influences, and may be influenced by, a long history of culturally transmitted beliefs and values (cultural history). We stress two broad aspects of Chaldean kinship and cooperation. First, Chaldeans in metro Detroit (like all the small-scale societies that have been studied) restrict most of their costly forms of cooperation to close kin, despite an explicit ideology that all Chaldeans are ‘‘one big family.’’ In seven domains of costly cooperation, Chaldeans give help to and receive help from individuals who are related to them, on average, more closely than are half-siblings or grandparents. Though this finding is no great shock to those evolutionary scholars working in small-scale societies, it is interesting because (1) the importance of kinship has rarely been demonstrated in a modern urban population, and (2) some evolutionary scholars have argued that the degree of cooperation observed in modern environments may result from a ‘‘misfiring’’ of our kinship psychology.
Cooperation through Reciprocity and Reputation
Authors: Henrich Natalie , Henrich Joseph
Published: November 2023

Though the interaction of culture, cultural evolution, and our evolved kin psychology can explain many aspects of human cooperation, a substantial amount of prosocial behavior remains to be explained. Looking beyond kin- ship, a variety of cooperative patterns in Chaldean life appear consistent with those expected from our theoretical discussion of direct and indirect reciprocity in chapter 3. This theoretical work suggests that Chaldeans should be par- ticularly well suited to successful cooperation based on these two forms of reciprocity because Chaldeans tend to live in tight-knit, enduring, social net- works: Chaldeans primarily live in heavily Chaldean-populated areas (such as SouthWeld), attend a Chaldean church, belong to Chaldean social clubs, attend many of the same weddings and funerals, and marry and socialize principally with other Chaldeans from within their community. There are multiple ties between members of the community and the same people interact with each other regularly throughout their lives.
Culturally Evolved Social Norms Lead to Context-Specific Cooperation
Authors: Henrich Natalie , Henrich Joseph
Published: November 2023

Independent of the costs and benefits of a social interaction, do some contexts elicit more cooperation or equity than others? Do certain types of public goods systematically get more support than others? At the root of these questions is a more fundamental issue: Do people have a psychology geared to strictly analyze the costs, benefits, and expected number of future interactions, or are some forms of cooperation and prosocial behavior (i.e., punishment) influenced by the social context rather than just the costs and benefits? Consistent with the emergence of norms developed by the culture-gene coevolutionary process described in the last chapter, mounting evidence suggests that the norms of a group influence the domains in which people cooperate. This is not to say that costs and benefits and evolved human preferences don’t influence the norms that govern when it’s considered appropriate to cooperate. For example, people place more value on the present than the future (i.e., people have hyperbolic discount functions-this means that people prefer to have things now rather than later and that they’re willing to pay more to get things sooner; Camerer 1995). So we suspect that public goods with immediate benefits will be favored over those with only long-term payoffs. We argue that cultural norms, evolved human preferences, and costs and benefits are all important factors in explaining cooperation.
EthnicityIn-Group Preferences and Cooperation
Authors: Henrich Natalie , Henrich Joseph
Published: November 2023

As sketched in chapter 3, evolutionary models examining the dual inheritance of culture and genes indicate that the human motivation to interact with, and learn from, members of one’s own ethnic group are rooted in the benefits accrued from interacting with people who tend to share your norms and expectations (Gil-White 1999, 2001; McElreath, Boyd, and Richerson 2003). Social and economic interactions occur more smoothly when the people interacting are playing by the same rules. When all people involved agree on the right way to interact, there is a greater chance of all parties coordinating their interaction and avoiding punishment. Often, members of a cultural group share the same interactional norms among themselves and possess interactional norms different from other groups. Although some social norms may be common to multiple groups, more norms will be common within groups than among groups. Consequently, the evolutionary models show that a person who chooses to both preferentially interact with and learn social behavior from other members of his own group will be more likely to have positive interactional experiences (and get higher payoffs, on average) than a person who does not. In this way, cultural evolution spontaneously generates a social environment that favors both genes and cultural traits for an ethnic psychology.
Cooperative Dilemmas in the World Today
Authors: Henrich Natalie , Henrich Joseph
Published: November 2023

Studying cooperation and public goods can become highly theoretical, myopic, and abstract. It is easy to get bogged down in debating the assumptions of the mathematical models, the artificiality of the behavioral experiments, or the complexities of ethnographic research. In the midst of all the complexity needed to understand why and how humans have become a cooperative species, it is critical that we not lose sight of the urgent need to recognize and address the multiplicity of cooperation dilemmas embedded in many of the issues facing the world today, both locally and globally. Some of the most pressing health, economic, and environmental problems that we are currently confronting are, at their core, cooperation problems. Understanding the psychology of cooperation at the individual level and the repercussions of a person ‘s, country ‘s, or organization ’s failure to cooperate is necessary if we hope to improve our ability to tackle these issues. In this final chapter, we look briefly at a few of the most urgent cooperation problems that we (as a society, a nation, and a world) are grappling with, as well as a couple of examples of cooperation dilemmas that we face in our personal lives. These examples will illustrate how cooperative dilemmas permeate modern life.
Black (and Other) Reparations in History
Authors: Brophy Alfred L
Published: November 2023

The movement for reparations has a long and distinguished lineage, as well as a rich recent history. Reparations talk has exploded since Randall Robinson’s The Debt: What America Owes to Blacks was published in 2000. Robinson’s idea, radical though it may be, is not new. In fact, it is old. Even before the Civil War ended more than 200 years of forced, uncompensated labor in colonial British North America and then the United States, there had been discussion of ending slavery and the need to do something to restore to slaves what had been taken from them.
The Modern Black Reparations Movement: Why Now, Why, and What?
Authors: Brophy Alfred L
Published: November 2023

Why is it that we are talking about reparations now, 140 years after slavery ended? A series of factors have come together to lead to serious discussion of reparations for slavery in the last few years. First, as we discussed in chapter 2, African Americans have seen reparations paid to other groups, such as Native Americans, Japanese Americans, and victims of the Nazi Holocaust. Thus, given the focus on apologies and reparations for other groups, many are led to ask, When will the descendants of slaves receive their due? Perhaps more important, however, is the rapidly decreasing commitment to affirmative action in the legislatures and the courts.
Evaluating Reparations Lawsuits
Authors: Brophy Alfred L
Published: November 2023

In the United States, lawsuits are often the signifiers of social revolutions. We see lawsuits at the beginning of movements and at the end of them, as well. We see lawsuits when a movement is first gaining momentum, for people turn to courts to work out their claims and to gain statements of their rights. And we see lawsuits again at the end of social movements, when other methods have failed. This happened during the long struggle for civil rights in the twentieth century. A key strategy of the National Association for the Advancement of Colored People (NAACP) through much of the twentieth century rested on education and lawsuits.
Introduction
Authors: Posner Richard A
Published: November 2023

This is a book about the constitutional rights that impinge on the measures for the protection of national security that the U.S. government has taken in response to the terrorist attacks of September 11, 2001. It is thus about the marginal adjustments in such rights that practical-minded judges make when the values that underlie the rights—values such as personal liberty and privacy—come into conflict with values of equal importance, such as public safety, suddenly magnified by the onset of a national emergency. Like any brittle thing, a Constitution that will not bend will break.
Rights of Privacy
Authors: Posner Richard A
Published: November 2023

The american public worries more about invasions of privacy than about summary proceedings against suspected terrorists, curtailments of the freedom of speech of the law-abiding, or the right of the media to publish government secrets. Few Americans fear being accused of links to terrorism, fewer still wish to speak out in support of terrorists, and most recognize the legitimacy of keeping the operational details of programs for fighting terrorism secret. But almost everyone places a high value on his privacy. Yet the “right of privacy,” which has become such a cockpit of constitutional debate though nowhere mentioned in the Constitution, does not refer to privacy in the usual senses of enjoying some peace and quiet (seclusion) and of being able to conceal personal information about oneself (secrecy). It refers instead to sexual and reproductive freedom. So Americans now have constitutional rights, created by the Supreme Court without any basis in the constitutional text, to use contraceptives, to have an abortion, and to engage in homosexual sex. But there are only hints that they might have a constitutional right to seclusion or secrecy.
State Immunity
Authors: Mccaffrey Stephen C , Main Thomas O
Published: November 2023

Countries have long recognized sound policy reasons for granting any state immunity from the jurisdiction of the courts of another. Orginally applied to ambassadors and individual sovereigns themselves, the doctrine of jurisdictional immunity expanded to cover states as well, as they—often through their agencies and vessels—became increasingly active in the private sphere. The doctrine facilitates effective and cordial relations among members of the international community.
Recognition and Enforcement of Foreign Judgments
Authors: Mccaffrey Stephen C , Main Thomas O
Published: November 2023

In this chapter, we consider the significance of the fact that a controversy or an issue has already been litigated in some foreign court. A civil judgment has no formal effect beyond the national boundary of the court that rendered the judgment. A foreign judgment thus will have local effect only if the state acquiesces or is bound by treaty to give the foreign judgment effect. We will examine the role of such treaties and also the elastic rationale for according preclusive effect to foreign judgments.
Introduction
Authors: Posner Eric A , vermeule Adrian
Published: November 2023

When national emergencies strike, the executive acts, Congress acquiesces, and courts defer. When emergencies decay, judges become bolder, and soul searching begins. In retrospect, many of the executive’s actions will seem unjustified, and people will blame Congress for its acquiescence and courts for their deference. Congress responds by passing new laws that constrain the executive, and courts reassert themselves by supplying relief to anyone who is still subject to emergency measures that have not yet been halted. Normal times return, and professional opinion declares that the emergency policies were anomalous and will not recur, or at least should not recur. Then, another emergency strikes, and the cycle repeats itself.