Getting Serious about Corporate Tax Shelters: Taking a Lesson from History

National security decisions pose a paradox: they are among the most consequential a government can make, but are generally the least transparent to...

Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...

This Chapter discusses citizenship taxation as a potential solution to the challenges posed by increasing global mobility and the digitalization of...

The recently-announced $50 billion loan package from the G7 nations to Ukraine fell short of the $300 billion or so hoped for by the designers of its...

Although research suggests that countries' colonial experiences are associated with a range of contemporary outcomes, the link between colonial...

The history of public policy is littered with failures to solve large-scale social problems using interventions derived from behavioral science...

The Supreme Court has twice held since 2020 that statutory restrictions on the President’s removal power violate Article II of the U.S. Constitution...

Large language models (LLMs) now perform extremely well on many natural language processing tasks. Their ability to convert legal texts to data may...

Assessing the legitimacy of any legal system is hard, but especially if the system in question is the volatile and contested field of international...

The Supreme Court has overruled Chevron v. Natural Resources Defense Council, finally interring a doctrine of statutory interpretation that it had...

The use of autonomy to initiate force, which states may begin to view as necessary to protect against hypersonic attacks and other forms of ‘hyperwar...

In an era of supposed great equality, women are still falling behind in the workplace. Even with more women in the workforce than in decades past...

After two years of debate in Congress and the broader world over forfeiting the frozen assets of the Russian Central Bank for the benefit of Ukraine...

Supreme Court opinions involving race and the jury invariably open with the Fourteenth Amendment, the Civil Rights Act of 1875, or landmark cases like...

There have been many many, many proposals to use Russia’s frozen assets to help Ukraine. Russia’s invasion violated international law; reparations are...

Countries hit by unexpected crises often look to their overseas diasporas for assistance. Some countries have tapped into this generosity of their...

The view that international law functions independently of municipal law (hermetically), does not reflect contemporary international practice. Instead...

In an international system that lacks centralized authority, the burden of enforcing the law generally falls on individual states. In many areas of...