Michael S. Knoll
In 1998 New York’s highest court upheld a dormant commerce clause challenge to the state’s statutory tax residence rule in Tamagni. This article argues that that case is no longer good law in light of the Supreme Court’s 2015 decision in Wynne because it is internally inconsistent and economically equivalent to a tariff.
Research correlating stringency in land-use regulation to low housing supply, high housing costs, and segregation relies on surveys of planners about...
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...
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...
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...
At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...
Those Who Need the Most, Get the Least: The Challenge of, and Opportunity for Helping Rural Virginia
Rural America, as has been well documented, faces many challenges. Businesses and people are migrating to more urban and suburban regions. The...
The issue of state separation of powers generally is not one that the federal courts have had much occasion to address. Recent issues have arisen...
The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...
A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...
