Public Finance of Sports Stadia: Controversial but Permissible . . . Time for Federal Income Tax Relief for State and Local Taxpayers

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...

State public utility commissions are at the forefront of the clean-energy transition. These state agencies, which have jurisdiction over energy...

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

Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...

Research correlating stringency in land-use regulation to low housing supply, high housing costs, and segregation relies on surveys of planners about...

More than a year after the Supreme Court found there is no fundamental right to get an abortion, 21 states have laws in effect that ban abortion well...

Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...

Cities have been largely absent from the theory and legal doctrine of federalism, especially in the United States, where federalism is understood to...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

It is commonly assumed that local land use regulations—and especially single-family and other restrictive zoning classifications—limit housing supply...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

On Aug. 14, a Montana district court released a groundbreaking decision for climate change activists. In Held v. Montana, the court announced that...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

The 1968 Fair Housing Act required local government recipients of federal money to take meaningful actions to affirmatively further fair housing (AFFH...

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...