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...

Major Questions about International Agreements

Kristen Eichensehr

Oona A. Hathaway

The Supreme Court’s recent expansion of the major questions doctrine has rocked administrative law, throwing into doubt executive agencies’ statutory...

The Great American Retirement Fraud

Michael Doran

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

The Charitable Tax Deduction and Civic Engagement

Andrew Hayashi

Justin Hopkins

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Executive Compensation and Corporate Governance

Michael Doran

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

Contractual Howlers: A Russian Bond Case Study

G. Mitu Gulati

Robert Scott

Stephen Choi

Both theorists and courts commonly assume that high-dollar financial contracts between sophisticated parties are free of linguistic errors...

The REPO Act: Confiscating Russian State Assets and Ukrainian Reparations

Lee C. Buchheit

Paul B. Stephan

The bill proposes a flawed and possibly unconstitutional reparations program and needs to be reworked to give Ukraine some chance at a viable post-war...

For Now, Court Is Cool with California in Charge

Ruth Mason

Michael S. Knoll

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

Tax Competition and State Aid

Ruth Mason

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...

How Do We Express Our Outrage at Russia?

Paul B. Stephan

Since Russia invaded Ukraine in 2022, the United States and its allies have searched for the best way to express their horror and dismay. At the level...

Who keeps the engagement ring after a breakup? 2 law professors explain why you might want a prenup for your diamond

Naomi R. Cahn

Julia D. Mahoney

When Jennifer Lopez and Ben Affleck got engaged the first time, in 2002, he gave her a very pricey ring. That engagement ring was reportedly worth as...

Tax Sanctions and the Russia/Ukraine Conflict

Andrew Hayashi

Ashley S. Deeks

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...

National Security AI and the Hurdles to International Regulation

Ashley S. Deeks

States are increasingly turning to artificial intelligence systems to enhance their national security decision-making. The real risks that states will...

Public Rights and Taxation: A Brief Response to Professor Parrillo

Ann Woolhandler

A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...

The World Crisis and International Law: The Knowledge Economy and the Battle for the Future

Paul B. Stephan

The knowledge economy, a seeming wonder for the world, has caused unintended harms that threaten peace and prosperity and undo international...

National Security Creep in Corporate Transactions

Kristen Eichensehr

Cathy Hwang

National security review of corporate transactions has long been a relatively sleepy corner of regulatory policy. But as governments merge economic...

Taxing Digital Platforms

Andrew Hayashi

Young Ran (Christine) Kim

By the end of the 20th century, international tax law was a dinosaur: outdated, outmoded, and inadequate at collecting and allocating the taxing...

Marry the Domestic and the International

Paul B. Stephan

The roots of this book run through an article in this Journal almost forty years ago. Professor Iwasawa, as he was then, came to the University of...