

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 per se rule against specific enforcement of personal service contracts is well established under Anglo-American contract law. At the same time...
Corporate social responsibility (“CSR”) has a tax problem. The field encourages companies to do more for society than the minimum that is legally...
The idea of institutionalism figures prominently in today’s debates about the role of federal courts in American democracy. For example, Chief Justice...
History and precedent tell us that the just compensation requirement has been implemented by a complex network of remedies providing multiple avenues...
“Dignity” is a rallying cry of social and political movements worldwide. It also appears in legal doctrine and scholarship. But the meaning of dignity...
This article takes an in-depth look at the deeply flawed EU Court of Justice decision in the Apple state aid case. We discuss whether any legitimate...
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...
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...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
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...
Long lines inside Bodo’s Bagels, congestion on Emmet Street and a seemingly endless stream of runners and scooters zooming past your car in early...
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...
At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...