Can a Sincere Belief in the Illegality of the Federal Income Tax Be a Defense to Criminal Tax Charges

Virtue jurisprudence is an approach to normative legal theory that answers normative questions about law from a perspective that is centred on the...

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...

This Article develops a new way of understanding the law in order to address contemporary debates about judicial practice and reform. The...

A large segment of the political left identifies as “progressive,” but what does a belief in progress entail? This short essay, written for a...

Our perceptions of what we owe each other turn somewhat on whether we consider “another” to be “an other”—a stranger and not a friend. In this essay...

Constitutional theory is a mess. Disagreements about originalism and living constitutionalism have become intractable. Constitutional theorists make...

The Law of the Police, Second Edition provides materials and analysis for law school classes on policing and the law. It offers a resource for...

Moore v. United States raises the question whether unrealized gains, such as an increase in property value or a stock portfolio, constitute “incomes...

Evidence law controls what information will be admissible in court and when, how, and by whom it may be presented. It shapes not only the trial...

A crucial first step in addressing intimate-image abuse is its proper conceptualization. Intimate-image abuse amounts to a violation of intimate...

“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...

On January 1, 2022, the most radical change to the American jury in at least thirty-five years occurred in Arizona: peremptory strikes, long a feature...

Although ethical critiques of markets are longstanding, modern academic debates about the “moral limits of markets” (MLM) tend to be fairly limited in...