New Releases by Chris Schmidt

Taktische Selbstverteidigung fur Frauen. Der Volksmund nennt Frauen das schwache Geschlecht. Und er lugt. Jede Frau kann eine ganze Menge tun, um eine Viktimisierung zu verhindern. Jede Frau kann sich selbst verteidigen. Technik. Taktik. Mindest. Mit uber 350 Tipps und Checkpoints fur die Praxis."

A "jock tax" is the colloquial name given to state and local income taxes levied against non-resident athletes for money earned within the taxing jurisdiction's borders. Virtually every state that hosts a professional sports team and imposes a general income tax enforces a jock tax, and as a result many athletes pay taxes in upwards of twenty jurisdictions. While there are tax policy arguments for and against jock taxes, there is no dispute it can be lucrative for states and cities looking to offset the rising amount of taxpayer dollars funneled to new arenas. States that do not have a broad income tax scheme have remained largely on the sidelines as this revenue-producing strategy has become commonplace over the last twenty-plus years.This Note explores the viability of a non-income tax state enacting and enforcing a jock tax, and uses Seattle, Washington -- a locale currently in a battle regarding a potential new arena -- as a vehicle to illustrate the unique constitutional issues such a tax would face. Part II sets forth states' authority to tax non-resident income, generally. Part III outlines the jock-tax system, which includes a look at the history of jock taxes, how the system operates today, and whether the practice is wise from a policy perspective. Part IV analyzes the constitutional hurdles such a jock tax would have to overcome, namely under the Due Process and Dormant Commerce Clauses. Ultimately this Note concludes that there is a strong argument that a non-income tax jurisdiction could impose a jock tax provided it tailored the tax in three ways: (1) the tax would have to apply to both resident and non-resident athletes, (2) athletes' income should be apportioned under the "duty-days" formula, and (3) offer a tax credit to resident athletes for income taxed by other jurisdictions.

Union supporters' worst fear came true in 2015 when the United States Supreme Court granted certiorari in Friedrichs v. California Teachers Ass'n. At stake in Friedrichs was public-sector unions' ability to collect fair-share fees from dissenting employees notwithstanding First Amendment implications, a practice previously upheld by the Court in Abood v. Detroit Board of Education but called into question by the Court's recent decision in Harris v. Quinn. Though the likely impact of a union-adverse decision in Friedrichs is arguably overstated, it is true that a de facto nationwide right-to-work law would drastically change public-sector labor and threaten the considerable power wielded by unions, if not threaten their continued existence. Justice Scalia was almost certainly set to be a member of the five-member majority seeking to overturn Abood, and his death led the Court to split 4-4, thus keeping Abood intact at least awhile longer.This Note, written prior to Justice Scalia's death, presented an option to states that would be dissatisfied with the idea of a right-to-work environment: members-only collective bargaining. Those who support agency-shop provisions argue that failing to charge dissenting employees for their fair share of collective bargaining costs allows them to free ride, while dissenting employees disagree with collective bargaining in the public sector from a political perspective. This proposal provides each side with what they want most -- unions and their supporters no longer have to support those individuals who are not willing to pay their fair share, and union opponents have the opportunity to be wholly free from union representation. This Note attempts to weigh the pros and cons of such a drastic and domestically unprecedented response to any future decision by the Court to overrule Abood.

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Sharing a New Song brings together, albeit in a small way, the people of the two legendary world superpowers, the United States of America and the former Soviet Union. During the Cold War, the conflict extended beyond political concerns and manifested itself most noticeably in the alarmingly negative opinions that citizens of the two countries held about each other.