University of Southern California

Volume 83, Number 5 (July, 2010)

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    The Last Best Hope for Progressivity in Tax
    Article by Edward J. McCaffery & James R. Hines Jr.

    We argue that a spending tax, as opposed to an income or wage tax, is the last best hope for a return to significantly more progressive marginal tax rates than obtain today. The simple explanation for this central claim looks to incentive effects, especially for rich people. High marginal tax rates under an income tax fall on and hence deter the productive activities of work and saving. High marginal rates under a wage tax fall on and hence deter the productive activity of work alone. But high m...

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    Fighting for Asylum: A Statutory Exception to Relevant Bars for Former Child Soldiers
    Note by Dani Cepernich

    Over the past decade, the tragedy of child soldiers has attracted increased attention. Much of the world, including the United States, has recognized the toll that this practice takes on the youth of our time and has dedicated itself to preventing the further use of child soldiers. In December of 2002, the United States became a party to the Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict (“Optional Protocol”) and joined forty-four...

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    Alternatives to District Court Patent Litigation: Reform by Enhancing the Existing Administrative Options
    Note by Eric B. Cheng

    The American patent system, mired with rising costs and uncertainty, is in need of reform. To address these issues, the United States needs a viable proceeding to challenge the validity of granted patents and a forum specialized in patent matters to hear infringement litigation trials. Rather than implement proposals from legislators and commentators that may be too duplicative, incremental, or heavy-handed to put into practice successfully, the American patent system would be best served by bri...

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