Tax Exemption for New Mexico Veterans: Is a Residency Requirement Rational

Contrary to previous research and press accounts, we find limited evidence that persons who worked the polls in the past, including the 2020 election...

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...

Corporate social responsibility (“CSR”) has a tax problem. The field encourages companies to do more for society than the minimum that is legally...

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...

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...

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...