Statement

Executive Compensation and Corporate Governance
Michael Doran
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large... MORE
The Charitable Giving and Civic Engagement
Andrew Hayashi
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax... MORE
Executive Compensation, Corporate Governance, and Tax Policy
Michael Doran
Over the past four decades, persistent concerns about executive compensation have prompted the US Congress to enact penalty taxes aimed at various... MORE

Public Rights and Taxation: A Brief Response to Professor Parrillo
Ann Woolhandler
A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who... MORE
Tax Law as Foreign Policy
Andrew Hayashi

Ashley S. Deeks
The use of economic statecraft is at a high-water mark. The United States uses sanctions, tariffs, and import and export controls more than ever... MORE
The Great American Retirement Fraud
Michael Doran
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement... MORE

The Fine Print on the Global Tax Deal: Domestic Politics Could Prevent Sweeping Reform
Ruth Mason
The global tax deal endorsed by world leaders at the recent G-20 meeting in Rome reflects the adage “To retain tax sovereignty, a state must... MORE
Has Cross-Border Arbitrage Met Its Match?
Ruth Mason
In this essay, we review criticisms of both the concept of international tax arbitrage and regulatory responses meant to reduce such arbitrage. We... MORE
Thinker, Teacher, Traveler: Reimagining International Tax
Ruth Mason
This Festschrift celebrates the work of David Rosenbloom and marks the occasion of his 80th birthday. Throughout his illustrious career, David has... MORE

The 2021 Compromise
Ruth Mason
This article provides historical background that helps explain the agreed proposals among the OECD Inclusive Framework countries on Pillars 1 and 2.... MORE
Dynamic Property Taxes and Racial Gentrification
Andrew Hayashi
Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing... MORE
Special Report on EU State Aid: Part 9—State Aid Enforcement After Amazon
Ruth Mason
This article provides a detailed summary of the General Court of the European Union’s judgment in Amazon and analyzes what it means for the future of... MORE

Protectionist Property Taxes
Andrew Hayashi

Rich Hynes
National restrictions on trade and immigration are the most salient illustrations of the current protectionist moment, but cities have played their... MORE
Special Report on EU State Aid: Part 8—State Aid: The General Court Decision in Apple
Ruth Mason
In this article, the authors analyze the Apple state aid case, concentrating on its implications for state aid analysis and use of the arm’s-length... MORE
Property Taxes During the Pandemic
Andrew Hayashi
In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting... MORE

Local Governments Need More Revenue. Try Progressive Property Taxes.
Andrew Hayashi
Local governments are cash-strapped. Even if Congress agrees to give them financial support, it probably won’t be enough. Localities must raise... MORE
France-US skirmish over Amazon digital tax shows why the century-old international tax system is broken
Ruth Mason
France and the U.S. have managed to avoid turning their recent trade skirmish into a war – for now. The dispute involves France’s decision last... MORE
Maryland’s Proposed Digital Tax May Be Unconstitutional
Ruth Mason
Last week, a Maryland state senator introduced a bill to tax revenue from digital ads shown to Marylanders. Proceeds of the tax would fund education... MORE

Scholarship