bluuebunny/crossref_metadata_2025_split huggingface dataset:
Statutory Interpretation: The Basic Issues
Authors: Heinzerling Lisa , Tushnet Mark V 
Published: November 2023

Abstract
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

Abstract
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

Abstract
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

Abstract
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.
Summary of Style Features
Authors: Tannen Deborah 
Published: November 2023

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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

Abstract
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.
The Ratchet Theory and Other Long-Run Effects
Authors: Posner Eric A , vermeule Adrian 
Published: November 2023

Abstract
So far, we have considered two internal critiques of the tradeoff thesis, which we have labeled the panic theory (chapter 2) and the democratic failure theory (chapter 3). In this chapter, we consider internal critiques of the tradeoff thesis that focus on the long-run consequences of governmental decision-making in emergencies. The common theme in these critiques is that governmental decision making according to the tradeoff thesis—what we have called first-order balancing of security and liberty—will have long-run costs that the government in power at a particular time will fail to fully take into account. These critiques posit an intertemporal version of the democratic failure theory: even if government acts rationally, and even if government fully accounts for the welfare of persons affected by government policies in the current period, governmental decisionmaking may be distorted by a failure to consider the interests of those living in future periods. The government in place for the time being will externalize costs onto the future. On this account, the role of judicial review in times of emergencies would be to provide a long-run perspective that compensates for the shortsightedness of current governmental decisionmaking.