Works from 2025
Should Tax-Free Triangular Mergers be Eliminated?, Reuven Avi-Yonah
Proposed Cloud Services Sourcing Rule: The Right Direction, Reuven Avi-Yonah, Jeffery M. Kadet, and Karen Sam
Are We Trapped by Realization?, Reuven S. Avi-Yonah
Corporate Tax: Best Tool for Taxation's Regulation Goal, Reuven S. Avi-Yonah
Eliminating QBAI - One Step Forward, Two Steps Back?, Reuven S. Avi-Yonah
ESG Irony: Why Corporate Tax Avoidance Must Be Considered, Reuven S. Avi-Yonah
Gregory, Textualism, and Tax Shelters, Reuven S. Avi-Yonah
Is the OBBBA Compatible With Pillar 2?, Reuven S. Avi-Yonah
Is the UTPR Extraterritorial or Discriminatory?, Reuven S. Avi-Yonah
Should Congress Reform The Accumulated Earnings Tax?, Reuven S. Avi-Yonah
Should Country-by-Country Reporting Be Public?, Reuven S. Avi-Yonah
Should Harvard and Other Large Nonprofits Be Taxed?, Reuven S. Avi-Yonah
Should the OECD Accpet GILTI as a Valid IIR?, Reuven S. Avi-Yonah
Should the States Return to Worldwide Combined Reporting?, Reuven S. Avi-Yonah
Tax Experience Isn’t Everything: A Tale of Two Justices., Reuven S. Avi-Yonah
The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance, Reuven S. Avi-Yonah
Three Implications of Moore., Reuven S. Avi-Yonah
Why Did the IRS Restart Transfer Pricing Litigation?, Reuven S. Avi-Yonah
Deglobalization, Tax Competition, and the Potential Revival Of the Welfare State, Reuven S. Avi-Yonah and Doron Narotzki
Feedback Loops: Challenge & Recovery, Patrick Barry
Feedback Loops: Feedback Thresholds, Patrick Barry
Tone Coach, Patrick Barry
Perception Pending: What Do Patents Signal to Consumers?, Alexander Billy and Neel Sukhatme
How Design Thinking Can Help Lawyers Find Purpose in Work, Bridgette Carr and Vivek Sankaran
Fee-Shifting Shortcuts, Maureen Carroll
Development of the Navigation Guide Evidence-to-Decision Framework for Environmental Health: Version 1.0, Nicholas Chartres, Max T. Aung, Sustan L. Norris, Courtney Cooper, Lia A. Bero, Roger Chou, Devon C. Payne-Sturges, Wendy E. Wagner, Jessica W. Reyes, Lisa M. Askie, Daniel A. Axelrad, Deysi Flores Vigo, Jill E. Johnston, Juleen Lam, Keeve E. Nachman, Eva Rehfuess, Rachel Rothschild, Patrice Sutton, Lauren Zeise, and Tracey J. Woodruff
Creditors, Shareholders, and Losers In Between: A Failed Regulatory Experiment, Albert H. Choi and Jeffery Zhang
High Tech Touts, Sherman J. Clark
Facebook Decision Enables IRS to Seek CWI Enforcement Against Meta, Stephen L. Curtis, Reuven S. Avi-Yonah, and David G. Chamberlain
How Experts View the Legal System's Use of Scientific Evidence, Shari Seidman Diamond and Richard Lempert
The Expungement Process: Survey Evidence on Applicant Experiences, Mira Edmonds, J.J. Prescott, Sonja Starr, and German Marquez Alcala
Inventing Birthright: The Nineteenth-Century Fabrication of jus soli and jus sanguinis, Sam Erman and Nathan Perl-Rosenthal
AI and Tribal Court Practice, Matthew L.M. Fletcher
The Three Lives of Mamengwaa: Toward an Indigenous Canon of Construction, Matthew L.M. Fletcher
Disappearing Data at the U.S. Federal Government, Janet W. Freilich, Nicholson Price II, and Aaron S. Kesselheim
A CORE Proposal for Budget Caring - Will the E.U. Adopt a Progressive Corporate Tax?, Domenico Imparato and Reuven S. Avi-Yonah
Minor v. Happersett and the Repudiation of Universal Suffrage, Ellen D. Katz
Voter Harassment and the Limits of State and Federal Power, Ellen D. Katz
The New Substantive Due Process, Leah M. Litman
The Editorial Board's Stories of War and Recovery, Rachelle Navarro, Edna Epstein, Kristin Bender, Leonard Niehoff, Rahul Agarwal, Dennis Raglin, and Margaret McKeown
Let's Break Some Rules: Immodest Proposals for Evidence Reform, Len Niehoff
Unspeakable Objections: Recovering from the Tricks and Traps of Rule 30(c)(2), Leonard Niehoff and Shannon Hickey
Saving Agency Adjudication, Aaron L. Nielson, Christopher J. Walker, and Melissa F. Wasserman
Labor Law, Ownership, and the Firm, Sanjukta Paul
Clinicians in the Loop of Medical AI, W. Nicholson Price II
Burdens of Proof in Criminal Procedure, Eve Brensike Primus
Memory, Resistance, and Doubt, Richard Primus
How Artificial Intelligence Will Shape Securities Regulation, Gabriel Rauterberg
Altering Rules: The New Frontier for Corporate Governance, Gabriel Rauterberg and Sarath Sanga
Shadow Banking and Securities Law, Gabriel V. Rauterberg and Jeffery Yufeng Zhang
Physicists as Environmental Experts, Rachel Rothschild
Tribute to Sally Katzen, Rachel Rothschild
Harms, Relationships, and the Contours of Liability for Emotional Distress, Steven Schaus
Keynote: Promoting Disability Equality Behind Bars, Margo Schlanger
Do Specialized Medical LLMs Demand a Radically New Approach Under the EU's Medical Device Regulation, Hannah Louise Smith and W. Nicholson Price II
Environment Scan of Generative AI Infrastructure for Clinical and Translational Science, Hua Xu, Jiang Bian, Chunhua Weng, Yifan Peng, Betina Idnay, Zihan Xu, William G. Adams, Mohammad Adibuzzaman, Nicholas R. Anderson, Neil Bahroos, Douglas S. Bell, Cody Bumgardner, Thomas Campion, Mario Castro, James J. Cimino, I. Glenn Cohen, David Dorr, Peter L. Elkin, Jungwei W. Fan, Todd Ferris, David J. Foran, David Hanauer, Mike Hogarth, Kun Huang, Jayashree Kalpathy-Cramer, Manoj Kandpal, Niranjan S. Karnik, Avnish Katoch, Albert M. Lai, Christophe G. Lambert, Lang Li, Christopher Lindsell, Jinze Liu, Zhiyong Lu, Yuan Luo, Peter McGarvey, Eneida A. Mendonca, Parsa Mirhaji, Shawn Murphy, John D. Osborne, Ioannis C. Paschalidis, Paul A. Harris, Fred Prior, Nicholas J. Shaheen, Nawar Shara, Ida Sim, Umberto Tachinardi, Lemuel R. Waitman, Rosalind J. Wright, Adrian H. Zai, Kai Zheng, Sandra Soo-Jin Lee, Bradley A. Malin, Karthik Natarajan, Nicholson Price, Rui Zhang, and Yiye Zhang
Deputization and Privileged White Violence, Ekow N. Yankah
Works from 2024
Meme Corporate Governance, Dhruv Aggarwal, Albert H. Choi, and Yoon-Ho Alex Lee
The Meme Stock Fenzy: Origins and Implications, Dhruv Aggarwal, Albert H. Choi, and Yoon-ho Alex Lee
The Basis for Election Exceptionalism in Justiciability and Related Doctrines: Constitutional Compensation in Light of Purcell, Vikram D. Amar and Evan H. Caminker
Introduction to the Symposium, Julian Arato, Jonathan Bonnitcha, and Mavluda Sattorva
On the Cultural Stakes of Deep Seabed Mining, Julian Arato, Aline Jaeckel, and Lucas Lixinski
Gendered Peace Through International Law, Louise Arimatsu and Christine M. Chinkin
What Matters in Moore, Reuven Avi-Yonah
A Global Wealth Tax?, Reuven S. Avi-Yonah
Are Exit Taxes Discriminatory?, Reuven S. Avi-Yonah
Can Congress Give Unaffected Taxpayers Standing, Reuven S. Avi-Yonah
Can Investment Treaties Defeat Pillar 2?, Reuven S. Avi-Yonah
Can the Economic Substance Doctine Be Revived?, Reuven S. Avi-Yonah
Crypto and the Exit Tax, Reuven S. Avi-Yonah
Does the U.S. Have to Be a Tax Haven?, Reuven S. Avi-Yonah
Effects from Moore: Does the Corporate Tax Require Realization?, Reuven S. Avi-Yonah
European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation., Reuven S. Avi-Yonah
Has Cost Sharing Outlived Its Usefulness?, Reuven S. Avi-Yonah
Limitation on Benefits or Principal Purpose Test? Part 1, Reuven S. Avi-Yonah
Limitation on Benefits or Principal Purpose Test? Part 2, Reuven S. Avi-Yonah
Littlejohn’s Unjust Tax Sentence, Reuven S. Avi-Yonah
Now You Have It, Now You Don’t: Taxing Crypto, Part 1, Reuven S. Avi-Yonah
Now You Have It, Now You Don’t: Taxing Crypto, Part 2, Reuven S. Avi-Yonah
Once More: Digital Services Taxes Should Be Creditable, Reuven S. Avi-Yonah
Pillar 2 and Specific Benefits for Multinationals, Reuven S. Avi-Yonah
Pillar 2 and the United States: What's Next, Reuven S. Avi-Yonah
Preventing Inversions, Reuven S. Avi-Yonah
Should Large Corporate Mergers Be Subsidized?, Reuven S. Avi-Yonah
Should U.S. Tax Law Be Constitutionalized?, Reuven S. Avi-Yonah
Sourcing Derivatives: Time to Reverse the Rule?, Reuven S. Avi-Yonah
Tax Delegation After Loper Bright, Reuven S. Avi-Yonah
Taxing Fat Cats Abroad, Reuven S. Avi-Yonah
The Administrative Procedure Act Problem Reconsidered, Reuven S. Avi-Yonah
The Case Against Expensing R&E, Reuven S. Avi-Yonah
The Case for Targeted Location Incentives, Reuven S. Avi-Yonah
The Global Corporate Minimum Tax and MNE Home Countries, Reuven S. Avi-Yonah
The Triumph of Tax Textualism, Reuven S. Avi-Yonah
The Usefulness of Pillar 1, Reuven S. Avi-Yonah
Three Proposals for Fixing the TCJA, Reuven S. Avi-Yonah
What is the Best Candidate for a Post-Moore Constitutional Challenge?, Reuven S. Avi-Yonah
Where Is China Now on Pillar 2?, Reuven S. Avi-Yonah
Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2, Reuven S. Avi-Yonah
Fifty Years of 'Cut To Grow': How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being, Reuven S. Avi-Yonah, Emily DiVito, and Niko Lusiani
Building the Gateway: Why the Two Pillars Need Each Other., Reuven S. Avi-Yonah and Ajitesh Kir