Works from 2026
Merger Remedies Unbound, Dhruv Aggarwal, Albert H. Choi, and Geeyoung Min
The Institutions of Exceptions: Justification in Trade and Investment Treaties, Julian Arato
A New Tax Shelter Wave, Reuven S. Avi-Yonah
Can a Corporate Wealth Tax Happen?, Reuven S. Avi-Yonah
Can the Corporate Tax Be Delegated?, Reuven S. Avi-Yonah
Coca-Cola Redux: The Problematic Absence of Comparables, Reuven S. Avi-Yonah
From Relic to Relevance, The Resurgence of Tariffs, Reuven S. Avi-Yonah
Implicit Support and the Arm’s-Length Standard, Reuven S. Avi-Yonah
Liberty Global and the Revival of Economic Substance, Reuven S. Avi-Yonah
Should Single-Sales-Factor Formulas Be Constitutional?, Reuven S. Avi-Yonah
Should the Ordinary Income Rate Apply to Carried Interest?, Reuven S. Avi-Yonah
Taxation and Birthright Citizenship, Reuven S. Avi-Yonah
The End of Territoriality?, Reuven S. Avi-Yonah
The Largest Tax Fraud?, Reuven S. Avi-Yonah
Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?, Reuven S. Avi-Yonah, Jennifer Farrell, and Domenico Imparato
Data Centers as Engines of Corporate Tax Base Restructuring, Reuven S. Avi-Yonah, Domenico Imparato, and Karen Sam
Periodic Adjustments — The Dialogue Continues, Reuven S. Avi-Yonah and Jeffery M. Kadet
Periodic Adjustments — Treaties and Other Issues, Reuven S. Avi-Yonah and Jeffery M. Kadet
Digital Services Taxes and the WTO, Reuven S. Avi-Yonah and Doron Narotzki
When Does Tax Reform Happen?, Reuven S. Avi-Yonah and Doron Narotzki
Tiger Global and Treaty Interpretation, Reuven S. Avi-Yonah and Poonam K. Sidhu
Taxing AI in the Wake of the Emergence of Agentic AI, Reuven S. Avi-Yonah and Herbert Snitz
COVID and the Great Retrenchment, Samuel R. Bagenstos
Rethinking the Fund Termination Sanction, Samuel R. Bagenstos
The Crisis of Appropriations Law, Samuel R. Bagenstos
Abundance and the Supreme Court, Nicholas Bagley
Feedback Loops: Half-Life Your Message, Patrick Barry
Feedback Loops: What Am I Missing?, Patrick Barry
Factors for Patient Trust and Acceptance of Medical Artificial Intelligence, Ana Bracic, Kayte Spector-Bagdady, Sophie Towle, Rina Zhang, Cornelius A. James, and Nicholson W. Price II
Expert Asymmetry: Evidence From Securities Litigation, Adam Callister, Andrew Granato, and Belisa Pang
Norm-Based Remedies for Statutory Inequalities, Evan H. Caminker
Liability for Non-Disclosure in IPOs, Albert H. Choi and Kathryn E. Spier
Designing Contract Modification, Albert H. Choi and George G. Triantis
Frankenstein’s Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create a Multibillion-Dollar Periodic Adjustment?, Stephen L. Curtis and Reuven S. Avi-Yonah
States as Gatekeepers in Global Governance, Kristina Daugirdas
The Durability of Protections Against Abuse at Interpol Amidst Rising Authoritarian Pressures, Kristina Daugirdas
Legalistic Noncompliance, Daniel Deacon and Leah Litman
AI, Medicine, and Social Determinants of Health Data, Ryan DoyLoo and Nicholson Price
How IP Ends, Dave Fagundes and Aaron Perzanowski
What's the Point of Reparation?, Daniel Fryer
Three Bites of the Apple, Jeffery M. Kadet, Philip L. Jezzi, Brian J. Visalli, David G. Chamerlain, Stephen L. Curtis, and Reuven S. Avi-Yonah
Allocating Electricity, Alexandra Klass and Dave Owen
Mobility-Restricting Covenants in Business Contracts: The Case of Franchising, Francine Lafontaine, Lorenzo G. Luisetto, and J.J. Prescott
Authorship Nonsense, Jessica Litman
Sanctioning Negligent Bankers, Kyle D. Logue, Robert Will Thomas, and Jeffery Y. Zhang
"Because The President Said So:" Agency Reason Giving and Presidential Statements of Will, Nina A. Mendelson
Useful Noise: Understanding Dicta and Knowing What to Do with It, Len Niehoff and Tucker Gribble
How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements, Noam Noked, Young Ran (Christine) Kim, and Reuven Avi-Yonah
The Bankruptcy Revolving Door, Belisa Pang
Law and the Self-Coordinating Market Idea, Sanjukta Paul
The Basis of the Labor Exemption Reconsidered, Sanjukta Paul
How Licensing Compromised the Library, Aaron Perzanowski
An Incidental Standard for Medical AI, Nicholson W. Price II
Can Laws Be Flexible? Rethinking Legislation for Innovation, Nicholson W. Price II, Nick K. Schneider, Ariel Dora Stem, and Jochen K. Lennerz
Monitoring, Oversight, and Learning in Medical AI, W. Nicholson Price II
Can – and Should – the UN Charter Be Saved?, Steven Ratner
State Climate Superfunds, Rachel Rothschild
Read But Not Understood? An Empirical Analysis Of Consumer Comprehension In Homeowners Insurance, Daniel Schwarcz, Brenda J. Cude, Kyle D. Logue, and German Marquez Alcala
AI-Powered Lawyering: AI Reasoning Models, Retrieval Augmented Generation, and the Future of Legal Practice, Daniel Schwarcz, Sam Manning, J. J. Prescott, Patrick Barry, David R. Cleveland, and Beverly Rich
Noneconomic Tort Damages and Biased Beliefs About Vulnerability to Harm, Roseanna Sommers
Is Originalism Orthodoxy?, Neel Sukhatme
Crypto Kleptocracy, W. Robert Thomas and Jeffery Y. Zhang
Interpretive Facts: Textualism, Empiricism, and the Law-Fact Divide, Hannah Walser
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
Corporate Taxation and Industrial Policy, Reuven S. Avi-Yonah
Medtronic and the Interminable Problem of Transfer Pricing Litigation, Reuven S. Avi-Yonah
Must a Consumption Tax be Regressive?, Reuven S. Avi-Yonah
US Policy and Pillar 2: The Evolution of US Tax Policy Toward OECD Pillar 2 and Its Global Implications, Reuven S. Avi-Yonah
Are We Trapped by Realization?, Reuven S. Avi-Yonah
Can Side by Side Work?, 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
Periodic Adjustments and the Arm's Length Principle, 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 Accept GILTI as a Valid IIR?, Reuven S. Avi-Yonah
Should the States Return to Worldwide Combined Reporting?, Reuven S. Avi-Yonah
Should the United States Abandon Citizenship-Based Taxation?, Reuven S. Avi-Yonah
Tax Experience Isn’t Everything: A Tale of Two Justices., Reuven S. Avi-Yonah
The Perils of Pseudo-Textualism, Reuven S. Avi-Yonah
Three Implications of Moore., Reuven S. Avi-Yonah
Was the NIIT a Treaty Override?, Reuven S. Avi-Yonah
Why Did the IRS Restart Transfer Pricing Litigation?, Reuven S. Avi-Yonah
Progressive Tax Rates as a Response To Algorithmic Tacit Collusion, Reuven S. Avi-Yonah and Lior Frank
The Forgotten Weapon: Section 891 and the Origins of U.S. Retaliatory Tax Policy, Reuven S. Avi-Yonah and Gianluca Mazzoni
Deglobalization, Tax Competition, and the Potential Revival Of the Welfare State, Reuven S. Avi-Yonah and Doron Narotzki
Boden Lecture: Taxation of Autonomous Artificial Intelligence, Reuven S. Avi-Yonah, Lucas Brasil Salama, Herbert Snitz, and W. Robert Thomas
Science and Politics in Public Health Regulation, Samuel R. Bagenstos
Feedback Loops: Challenge & Recovery, Patrick Barry
Feedback Loops: Feedback Thresholds, Patrick Barry
Feedback Loops: Fly on the Wall, Patrick Barry
Tone Coach, Patrick Barry
Perception Pending: What Do Patents Signal to Consumers?, Alexander Billy and Neel Sukhatme
Examining State Climate Superfund Legislation, Madison Calhoun, Rachel Rothschild, Jonathan Binder, Elenda Mihaly, Justin Mankin, Ben Lippard, and Mary Wood