Should the Windfall Profits Tax Be Deductible in States that Use the Unitary Method to Tax Out-of-State Oil Production

After several years of dramatic growth, ESG investing seems to have entered a period of retrenchment.  While it is impossible to predict the future...

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

Lenders are perfectly free to decide for themselves whether, when, how, to whom and on what terms they will extend credit to a sovereign borrower. But...

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...

We examine the legal terms in the market for green bonds, debt instruments in which proceeds are earmarked, directly or indirectly, for projects with...

Consequential damages have been a cornerstone of contract doctrine since the broken crankshaft in Hadley v. Baxendale. And the Hadley rule is one of...

In this article, we examine the relations between risk, the choice of foreign or local contract terms (parameters), and maturity in the sovereign debt...

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...

Engaging New Cases: The book uses fresh, timely cases in agency and partnership to show how business law is relevant in a variety of practices...

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...