A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who... MORE
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
This Festschrift celebrates the work of David Rosenbloom and marks the occasion of his 80th birthday. Throughout his illustrious career, David has... MORE
In this essay, we review criticisms of both the concept of international tax arbitrage and regulatory responses meant to reduce such arbitrage. We... MORE
This article provides historical background that helps explain the agreed proposals among the OECD Inclusive Framework countries on Pillars 1 and 2.... MORE
National restrictions on trade and immigration are the most salient illustrations of the current protectionist moment, but cities have played their... MORE
Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing... MORE
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
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
Local governments are cash-strapped. Even if Congress agrees to give them financial support, it probably won’t be enough. Localities must raise... MORE
The taxpayer in Steiner v. Utah State Tax Commission, a 2019 decision by the Utah Supreme Court, has petitioned for certiorari to the U.S. Supreme... MORE
This brief essay, adapted from remarks delivered to the Tax Policy and Simplification Committee of the ABA Tax Section on October 2, 2020, describes... MORE
With each economic recession, scholars, pundits, and lawmakers focus on what the Federal government can do to mitigate it. In this Article, I argue... MORE
