27127 research outputs found
Sort by
Corporate Tax: Best Tool for Taxation\u27s Regulation Goal
No full textIn this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the three primary goals of taxation — revenue, redistribution, and regulation — and shows how VAT, the individual tax, and the corporate tax each uniquely match one of the goals. On January 20 President Trump signed two executive orders related to international taxation, marking a sharp policy shift from the prior administration. The first renounced any prior U.S. commitments to the OECD/inclusive framework global anti-base-erosion (GLOBE) project, stating that “the Global Tax Deal has no force or effect in the United States.” The order argued that the GLOBE project infringed on U.S. tax sovereignty and disadvantaged U.S. businesses. The order also directed the Treasury Department, in coordination with the U.S. Trade Representative, to investigate foreign tax policies that are “extraterritorial or disproportionately affect American companies.” The second order was more specific, threatening to invoke section 891 against “discriminatory or extraterritorial” foreign taxes
The New Substantive Due Process
No full textAfter the Supreme Court overruled Roe v. Wade, commentators made much about the possible demise of substantive due process—the idea that the Constitution safeguards certain substantive liberties that are not specifically or explicitly spelled out in the Constitution. Judges and scholars are debating which substantive due process decisions are next on the chopping block and whether the entire domain of substantive due process is in jeopardy. But a curious thing happened as the Court scaled back and openly questioned the traditional individual-rights line of substantive due process: Rather than eliminating it entirely, the Court seems to have transposed it elsewhere.
While the Court is restricting the contours of traditional substantive due process, in other areas of law, it has adopted doctrines and legal analyses that resemble it. In cases on presidential removal and Congress’s use of non- Article III courts, the Court has reoriented doctrines to inquire into whether particular arrangements are consistent with concepts of liberty that are not explicit in the constitutional text and are articulated at high levels of generality with remarkably little precision. The Court is reshaping the institutions of the administrative state based on this freewheeling jurisprudence that centers the Justices’ conceptions of liberty.
This Article examines what it coins the new substantive due process— the reemergence of a jurisprudence focused on broad, incompletely defined conceptions of liberty that examine whether laws are consistent with the Justices’ political, theoretical accounts of liberty. The Court’s emphasis on a notion of liberty that is trained on the administrative state sounds in an anti-establishment, populist register that purports to speak for the people who are supposedly being disadvantaged by elite, unelected, and undemocratic bureaucrats. But the new substantive due process is plagued by its own antidemocratic features and riddled with doublespeak concerning liberty: It empowers some parts of government, specifically the presidency, as it restrains others, all in the name of liberty. It also rests on a highly contestable presumption that government regulation is, by and large, hostile to liberty. This Article highlights the similarities between the old and new substantive due process to better understand what is happening in these changing areas of law (presidential removal and non-Article III courts) and where they might go next. It also attempts to explain the Court’s newfound comfort with some kinds of substantive due process but not others
Should the OECD Accpet GILTI as a Valid IIR?
No full textOn June 26 Treasury Secretary Scott Bessent announced a deal with the G7 to accept the global intangible low-taxed income tax as a valid income inclusion rule tax and not apply the undertaxed profits rule to U.S. multinational enterprises. Bessent said a “joint understanding” among the United States and other countries will be announced soon. “OECD pillar 2 taxes will not apply to U.S. companies, and we will work cooperatively to implement this agreement across the OECD-G20 inclusive framework in coming weeks and months,” Bessent wrote. Soon after, Senate Finance Committee Chair Mike Crapo, RIdaho, and House Ways and Means Committee Chair Jason Smith, R-Mo., announced that they agreed to remove section 899 (the revenge tax) from the pending One Big Beautiful Bill Act (P.L. 119-21). In their joint statement, Crapo and Smith wrote that the agreement would “preserve U.S. tax sovereignty and allow U.S. tax laws to co-exist with the Pillar 2 regime.
The Carceral State(s)
Get PDFThe carceral state is everywhere. Legal and social science scholars are increasingly using the carceral state concept to criticize various aspects, or even the entirety, of the United States. But despite how popular and common this term has become in writings about mass incarceration, criminal processes and punishments, and other forms of social control, the definition, conceptualization, and theorization of the carceral state are far from settled. This Article analyzes and contributes to this discussion by highlighting the diversity and fluidity of ideas surrounding the carceral state.
Although the term often appears without an express definition, the limited ones that do exist vary in their construction. There are also multiple perspectives on the carceral state’s characteristics, including its composition, relationship with the prison-industrial complex, its age, size, and form. Also, while many prominent scholars agree that its discriminatory actions and effects are defining features of the carceral state, notable differences remain in how this discrimination is framed.
This decentralized and varied understanding impacts both the theoretical development and practical applications of the carceral state concept. Rather than converging into a single, cohesive theory, multiple interpretations of the carceral state persist and will likely continue to do so. While this diversity of perspectives offers advantages, it also presents challenges in achieving the necessary consensus to dismantle the carceral state and build a noncarceral one
Taxes and Certainty: Challenges in Judicial Review of U.S. Tax Legislation
Get PDFThe application of judicial review to tax legislation presents unique challenges and inconsistencies. Unlike other forms of legislation, tax laws in the United States are seldom invalidated by the Supreme Court, and when this does occur, it is done using various and inconsistent tests, suggesting a need for a more balanced and effective approach. This paper explores the U.S. court\u27s approach to judicial review in tax cases, empirically analyzing the methods and tests used in key decisions. The findings will reveal a complex and inconsistent picture, highlighting the need for a more coherent approach. Additionally, the research will analyze several U.S. court decisions and compare the outcomes reached using the scrutiny method to the potential outcomes that could have been achieved using an alternative doctrine, such as proportionality. By examining the outcomes of these cases and comparing them with alternative approaches, such as proportionality, this research seeks to contribute to the ongoing debate about the proper role of the judiciary in reviewing tax laws
Constitutional Iconoclasm
Get PDFA review of The Constitutional Bind: How Americans Came to Idolize a Document That Fails Them. By Aziz Rana
Winter 2025 - Legal AI Head-to-Head:Lexis v Westlaw v Blaw
No full textGenerative AI tools are ubiquitous right now, but how should you be using them? SHOULD you be using them? This session will suggest some actionable ways to consider incorporating AI tools from Lexis, Westlaw, and Bloomberg Law into your legal research and writing--as well as some pitfalls to avoid.
Resources covered: Lexis+ Protege, Westlaw CoCounsel, and Bloomberg AIhttps://repository.law.umich.edu/legaltechseries/1008/thumbnail.jp
Fall 2025 - Legal Research with Lexis
No full textMaster the art of legal research with our hands-on Lexis training session tailored to boost your efficiency and accuracy. Whether you’re a new user or looking to refine your techniques, this session will teach you powerful search techniques, advanced filtering tools, and insider tips to quickly find the most relevant cases, statutes, and legal commentary.
Resources covered: Lexis+, Practical Guidance, Secondary Sources, Shepard\u27s
Host: Kelsey Cross | Michigan Practice Area Consultanthttps://repository.law.umich.edu/legaltechseries/1011/thumbnail.jp