The Hidden Costs of Cliff Effects in the Internal Revenue Code
Cliff effects in the Internal Revenue Code trigger a sudden increase of federal tax liability when some attribute of a… Continue reading →
Cliff effects in the Internal Revenue Code trigger a sudden increase of federal tax liability when some attribute of a… Continue reading →
My argument is that the presidency of the United States has the institutional disposition and capacity for constitutional arrogance—to take… Continue reading →
Now in effect for almost sixty years, Pago en Especie allows Mexican artists to satisfy their annual income taxes by… Continue reading →
Balance‐of‐powers arguments are ubiquitous in judicial opinions and academic articles that address separation‐of‐powers disputes over the President’s removal authority, power… Continue reading →
Six years after its enactment and two years after the full implementation of the Affordable Care Act, now is an… Continue reading →
This Article uses Deferred Action for Parents of Americans and Lawful Permanent Resident program (DAPA) to explore the tension between… Continue reading →
This Article draws attention to a conceptual point that has been overlooked in recent discussions about the theoretical foundations of… Continue reading →
Within the same immigration court, some immigration judges are up to three times more likely than their colleagues to order… Continue reading →
Unlike conventional weapons or remotely operated drones, autonomous weapon systems can independently select and engage targets. As a result, they… Continue reading →
Why are some bargains memorialized in dozens of related agreements, rather than one definitive agreement? This Article uses mergers and… Continue reading →