  Ending
the Taxation of Foreign Business Income - Terrence R. Chorvat
This Article examines the current system of taxation of income
earned by U.S. residents (both corporations and individuals)
in foreign countries. It finds that adopting a system where
this income is exempt from U.S. income tax would increase economic
efficiency. This occurs because an exemption system would undo
distortions both in investment in new foreign activities by
U.S.-based multinationals as well as in the market for the
acquisition of foreign enterprises currently caused by the
worldwide system. Furthermore, the Article discusses why an
exemption system would not introduce any significant distortions
that are not already present in the current system. It concludes
by briefly discussing what features such an exemption system
should have.
Symmetry
and Asymmetry in American Indian Law - Robert Laurence
The scientific concept of symmetry is broader than usually noted,
dealing with the uniformity, or not, of the laws of physics
through various translations in time, space, size, velocity,
and so on. In this Article, Professor Laurence finds this broad
concept applicable to questions of the uniformity of the law,
and in particular to the larger question of American Indian
law: when are the rules that obtain in Indian country the same
as in the nation at large, and when are they different? The
answer lies in the relationship, if any, between the law in
question and the ancient sovereignty of the tribe.
Equal
Protection at the Crossroads: On Baker, Common Benefits, and
Facial Neutrality - Mark Strasser
In Baker v. State, the Vermont Supreme Court employed rational
basis with bite scrutiny and courageously held that the Vermont
Constitution required that same-sex couples be afforded marriage-like
benefits. The court recognized that the marriage statute employed
a sex-based classification but misunderstood what triggers
heightened scrutiny and so refused to employ it. The court's
analysis, if adopted, would severely undermine equal protection
guarantees. The correct analysis will permit these guarantees
to function properly and will force states to should a greater
burden when attempting to justify their marriage statutes.
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