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Deadlines In Administrative Law
A cottage industry in administrative law studies the various mechanisms by which Congress, the President, and the courts exert control… Continue reading →
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Punishing the Innocent
Scholars highlight an "innocence problem" as one of plea bargaining’s chief failures. Their concerns, however, are misguided. In fact, many… Continue reading →
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Relational Tax Planning Under Risk-Based Rules
Risk-based rules are the tax system’s primary response to aggressive tax planning. They usually grant benefits only to those taxpayers… Continue reading →