What's Mine Is Yours: Does the Constitution Permit a State to Tax the Income of a Corporate Family

Many disdain the use of consequences in legal interpretation. Yet it turns out that interpreters have long used consequences, particularly...

For the over half-million people currently homeless in the United States, the U.S. Constitution has historically provided little help: it is strongly...

Crosspollination between the transitional justice (tj) and business and human rights (B&H) fields has led to a growing scholarly focus on the role of...

Trump v. United States’s discovery of broad immunity has rendered the presidency more imperial and unaccountable. This Article tackles four questions...

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

Until he joined the U.S. government in 1934, Robert H. Jackson had been a lawyer in private practice in Upstate New York who was admitted to the bar...

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...

A politically powerful opponent of birthright citizenship railed that the United States cannot “give up the right” to “expel” dangerous “trespassers”...

In a new paper, we present a novel theory of “purposeful enterprise” to explain why nonprofit enterprises survive and thrive. We define nonprofit...

Curtis Bradley’s new book on Historical Gloss and Foreign Affairs is the definitive account of a mode of constitutional interpretation that has proven...

Academic and market interest in environmental, social, and governance (ESG) investing has grown markedly in recent years. Although less prominent, a...

Individual duties—like the responsibility to defend the country, pay taxes, or obey the law—are frequently included in national constitutions, but...

During times of crisis, governments often consider policies that may promote safety, but that would require overstepping constitutionally protected...

In this chapter, we put forth a case study of Elon Musk's acquisition of Twitter. We detail the legal and contractual issues that arose as the parties...

This essay considers the future of public-private collaboration in the wake of the Murthy v. Missouri litigation, which cast doubt on the...

The recently-announced $50 billion loan package from the G7 nations to Ukraine fell short of the $300 billion or so hoped for by the designers of its...

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