Michael M. O'Hear

Sentencing the Green-Collar Offender: Punishment, Culpability, and Environmental Crime

The federal sentencing guidelines for environmental crimes reflect an ad hoc, largely incoherent approach to guidelines development. In some cases of minimal culpability, the guidelines recommend sentences far in excess of what seems theoretically justifiable. This article develops a new culpability-based approach to environmental sentencing and proposes specific reforms to the federal guidelines based on the theoretical model.

The "Original Intent" of U.S. International Taxation

III. THE “ORIGINAL INTENT” OF U.S. TAX LAW GOVERNING INTERNATIONAL TRANSACTIONS . . 1041 A. The Revenue Act of 1918—Enacting the Foreign Tax Credit . . . . . . . . . . . . . . . . . . . . . . . 1043 B. The 1921 Act—Limiting the FTC and Enacting Specific Source Rules . . . . . . . . . . . . . . . . 1054 C. The Foreign Traders and Possessions Corporations Provisions of the 1921 Act—Exempting Foreign Source Income . . . . . . . . . . . . . . . 1059