Books & Book Chapters by Maurer Faculty

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  Understanding Corporate Taxation, 4th edition

  Leandra Lederman

  This clearly written treatise is designed to make the complex subject of corporate taxation very accessible. It uses straightforward language, charts, checklists, diagrams, and numerous examples to aid readers’ understanding, and the fourth edition is fully updated for the 2017 tax changes and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.

  The book starts with an introductory chapter that discusses the choice of business form; details the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); introduces the Qualified Business Income deduction; and discusses the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation.

  The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with liquidation of the corporation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. That chapter also discusses the Qualified Business Income deduction in detail, including several examples.

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  Cyber Insurance as Cyber Diplomacy

  Asaf Lubin

  Professor Lubin's contribution to this volume is chapter 2: "Cyber Insurance as Cyber Diplomacy."

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  "Embryo Donation" and "Counselling Prior to Medically Assisted Reproduction"

  Jody L. Madeira

  Professor Madeira's contribution to this volume is chapter 53 "Embryo Donation" and chapter 67 "Counselling Prior to Medically Assisted Reproduction"

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  Balancing AI Bias

  Michael Mattioli

  Professor Mattioli's contribution to this work is chapter 4: "Balancing AI Bias."

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  "Misleading Silence as the Basis for Insider Trading Liability Under the US Federal Securities Laws"

  Donna M. Nagy

  Professor Nagy's contribution to this volume is chapter 15 "Misleading Silence as the Basis for Insider Trading Liability Under the US Federal Securities Laws"

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  Securities Litigation and Enforcement in a Nutshell

  Donna M. Nagy, Gerald J. Russello, and Margaret V. Sachs

  The 2nd edition of the Securities Litigation and Enforcement Nutshell focuses on an area of law that burgeoned nearly two decades ago after the accounting and corporate governance scandals at Enron, WorldCom, and other large publicly traded companies. It is an area of law that has only continued to expand with the 2008 financial crisis and subsequent legislation, including the Dodd-Frank Act of 2010 and the JOBS Act of 2012, and with several recent rulings by the U.S. Supreme Court. The Nutshell examines private, SEC, and criminal enforcement of the federal securities laws, with an emphasis on the elements that establish securities fraud, and the doctrinal and practical issues that typically emerge in prosecuting or defending such claims.

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  Trial Objections Handbook (2020 Edition)

  Aviva Orenstein and Roger C. Park

  Trial Objections Handbook is the only resource you need to make or defend every possible evidentiary objection. You'll get clear explanations of all 109 objections commonly used in civil and criminal court, as well as each objection's basis in law. Your objections will be timely, effective, and unshakable, because Trial Objections Handbook covers how to:

  • Instantly recognize improper evidence and respond appropriately with a correctly phrased, well-researched objection
  • Reduce your opponent's opportunities to object by asking questions that will withstand any attack

  A quick-reference guide is included that provides a shorthand version of information from the main book for easy use in court.

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  "Adjudicatory Jurisdiction and Public International Law" and "Reasonableness as a Limitation on the Extraterritorial Application of U.S. Law"

  Austen L. Parrish and Hannah L. Buxbaum

  Professor Parrish wrote chapter 13, "Adjudicatory Jurisdiction and Public International Law," while Professor Buxbaum wrote chapter 12, "Reasonableness as a Limitation on the Extraterritorial Application of U.S. Law" with Ralf Michaels.

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  Trusts and Estates

  Jeffrey E. Stake

  Stake’s Trusts and Estates casebook is designed as a teaching tool for a basic course in trusts and estates. This casebook is less willing than some to assume that the goal of following the decedent's intent overrides other societal concerns. The book focuses on key cases and UPC provisions, with many fewer note cases than appear in standard casebooks, rather than providing hornbook-like coverage of the subject. The hope is that this narrower focus will make it easier for to students to understand what to study and perhaps make the book more readable than some casebooks. The casebook includes material from the 2019 amendments to the Uniform Probate Code. Stake's book can be easily covered in a 3-hour course, or can be supplemented with local law for a 4-hour course.

  The casebook includes a variety of policy questions for class discussion, from questions about the justice and efficiency of various UPC provisions to questions about the roles of courts and legislatures in making policy choices.

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  Beyond Policing

  India Thusi

  We all deserve to live in communities where we feel safe

  And true community safety means feeling safe from violence by the state, which includes the police. Social inequity has systematically and institutionally permeated our country since its founding, becoming more visible at various times in our history. We are now living in one of those moments of tremendous clarity, and it calls on us to look deeply at the efficacy of the reforms and narratives which preceded it . The deadly consequences of political decisions that create health disparities are now a wound that cannot be unseen as the COVID-19 pandemic disproportionately ravages Black, Brown, and Indigenous communities. At the same moment, Americans of all back-grounds are bearing witness to the pervasive nature of racism in this country as we watch a seemingly endless stream of viral videos of police officers and white supremacist vigilantes murdering Black people.

  This storm of violence, awareness, and anger about racial injustice has energized a new social justice movement to address police violence. Protesters around the world have taken to the streets chanting “Defund the Police” and “Black Lives Matter” to eradicate the ongoing threat of police violence. In light of the growing acknowledgment that policing has been an institution that compromises the safety of marginalized communities, the political will to re-imagine the very essence of community safety is growing.

  Society must move beyond police and punishment when thinking about community safety, so that we can enjoy solutions and interventions that promote dignity, humanity, anti-racism, and freedom from fear.

  Beyond Policing reveals that calls to enact moderate policing reforms are not backed up by a track record of success. Instead, the analysis shows why calls to defund the police open doors to new solutions, which show promise and move beyond the police and punishment . It is intended as a tool for advocates and policymakers to talk about the importance of defunding the police and investing in communities. Beyond Policing includes:

  • 13 city analysis of police departments that have adopted moderate reforms to improve policing but have nevertheless continued to engage in police violence. Our analysis provides support for the #DefundthePolice movement’s acknowledgment that it is past time to look beyond the old reforms and old ways of communicating about police reform.
  • A detailed look at numerous community groups and programs that enhance community safety without relying on police involvement. These programs adopt restorative justice, community empowerment, peer mediation, and economic support to address and prevent harm. They provide concrete solutions that address the question, “If not police, then what?”
  • Tips for talking about #DefundthePolice, including guidance for supporting a narrative that recognizes that the demand is realistic and needed in this moment.

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  Boxing Pandora Rethinking Borders, States, and Secession in a Democratic World

  Timothy W. Waters

  A timely and provocative challenge to the foundations of our global order: why should national borders be unchangeable?
  
  The inviolability of national borders is an unquestioned pillar of the post–World War II international order. Fixed borders are believed to encourage stability, promote pluralism, and discourage nationalism and intolerance. But do they? What if fixed borders create more problems than they solve, and what if permitting borders to change would create more stability and produce more just societies? Legal scholar Timothy Waters examines this possibility, showing how we arrived at a system of rigidly bordered states and how the real danger to peace is not the desire of people to form new states but the capacity of existing states to resist that desire, even with violence. He proposes a practical, democratically legitimate alternative: a right of secession. With crises ongoing in the United Kingdom, Spain, Ukraine, Iraq, Syria, Sudan, and many other regions, this reassessment of the foundations of our international order is more relevant than ever.

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  Pregnancy Discrimination: Young v. United Parcel Services, Inc., 135 S.Ct. 1338 (2015)

  Deborah A. Widiss

  Professor Widiss' contribution is the Judgment text of Chapter 3, Pregnancy Discrimination: Young v. United Parcel Services, Inc., 135 S.Ct. 1338 (2015).

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  Constitutional Reform and Women's Political Participation: Electoral Gender Quotas in Post-Arab Spring Egypt, Tunisia, and Jordan

  Susan H. Williams

  Professor Williams's contribution to this volume is "Constitutional Reform and Women's Political Particiaption: Electoral Gender Quotas in Post-Arab Spring Egypt, Tunisia, and Jordan."

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  Trustees and Officers of Indiana University, v.3: 1982-2018

  Keith Buckley; Derek F. DiMatteo; Linda K. Fariss; Kelly Kish; and Colleen K, Pauwels

  The third volume in an ongoing collection of biographies of trustees and officers of Indiana University. This volume covers the years 1982 to 2018. Two earlier volumes covered 1820-1950 and 1950-1982.

  In addition to the editing by Buckley and Fariss, the volume includes profiles written by Jerome Hall Law Library librarians Cindy Dabney (Abby Rae Stemler, William H. Strong, Eric A. Todd), Michael Maben (Thomas R. Haley, Rose E. Gallaher III, Casey B. Cox), and Richard Vaughan (Emerson Kampen, Milton J. Finebert).

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  "Public Regulation and Private Enforcement in a Global Economy: Strategies for Managing Conflict"

  Hannah Buxbaum

  The Academy is a prestigious international institution for the study and teaching of public and private international law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law.
  All courses at the Academy are, in principle, published in the language in which they were delivered in the Collected Courses of The Hague Academy of International Law .

  This volume includes the chapter, "Public Regulation and Private Enforcement in a Global Economy: Strategies for Managing Conflict" by Maurer Professor Hannah L. Buxbaum.

  The global regulatory environment has become increasingly dense. It features multiple forms of regulation, including multilateral treaties, administrative rulemaking, self-regulation, and private enforcement in domestic courts. Regulatory institutions operate on national, regional, and international scales—and in an increasing range of substantive fields. Unsurprisingly, this environment engenders frequent conflict among regulatory regimes. These conflicts involve more than just collisions of substantive legal norms. They also involve concerns about the “who” and “how” of regulation. The entity seeking to enforce a particular norm might be a public agency or a private litigant; a particular proceeding might unfold within an international treaty framework or outside it. Such factors affect the degree of resulting conflict quite significantly. Understanding that conflict, and assessing the efficacy of the tools used to resolve it, therefore requires an analysis that accounts for those factors.
  
  The objective of these lectures is to develop a framework for examining conflicts in cross-border economic regulation, and to use it in assessing various regulatory mechanisms. The analysis employs a trans-substantive approach, providing examples from diverse areas including competition regulation, securities regulation, and data privacy. However, instead of organizing the discussion by subject matter, it classifies different categories of conflict—substantive, procedural, and political—and examines each in turn. This approach permits a nuanced analysis of cross-border regulation as it is practiced by different institutions. In particular, it uncovers the layering of different forms of conflict that makes particular modes of regulation especially problematic.
  
  The analysis draws most heavily on the experience in the United States, which permits a special focus on one specific question of regulatory design: the role of private enforcement in transnational regulation. Historically, the United States has been an outlier in its reliance on private civil litigation as a regulatory instrument. Today, though, many other legal systems are engaged in procedural reform intended to support more robust private enforcement. That development has the potential to increase significantly the resources devoted to economic regulation. However, it also risks exacerbating conflict in cross-border cases. Accordingly, one goal of the following analysis is to use the analytical framework developed here to consider possibilities for integrating private enforcement most effectively into the transnational regulatory environment.

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  Extraterritoriality in the Public and Private Enforcement of U.S. Regulatory Law

  Hannah L. Buxbaum

  Professor Buxbaum contributed Chapter 9, "Extraterritoriality in the Public and Private Enforcement of U.S. Regulatory Law."