For more information, see the program webpage.
Papers from 2019
Does Customary International Tax Law Exist?, Reuven S. Avi-Yonah
Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective, Reuven S. Avi-Yonah
If Not Now, When? US Tax Treaties With Latin America After TCJA, Reuven S. Avi-Yonah
Papers from 2018
Beat It: Tax Reform and Tax Treaties, Reuven S. Avi-Yonah
How Terrible Is the New Tax Law? Reflections on TRA17, Reuven S. Avi-Yonah
The Elephant Always Forgets: Tax Reform and the WTO, Reuven S. Avi-Yonah
The International Provisions of the TCJA: Six Results after Six Months, Reuven S. Avi-Yonah
The Elephant Always Forgets: US Tax Reform and the WTO, Reuven S. Avi-Yonah and Martin G. Vallespinos
The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen, Reuven S. Avi-Yonah and Brett Wells
Antitrust and Democracy: A Case Study from German Fascism, Daniel A. Crane
Antitrust's Unconventional Politics, Daniel A. Crane
What We Don't See When We See Copyright as Property, Jessica Litman
Lawyer as Soothsayer: Exploring the Important Role of Outcome Prediction in the Practice of Law, Mark K. Osbeck
Fiduciary Duties in Bankruptcy and Insolvency, John A. E. Pottow
Securities Law in the Sixties: The Supreme Court, the Second Circuit, and the Triumph of Purpose over Text, Adam C. Pritchard and Robert B. Thompson
Texas Gulf Sulphur and the Genesis of Corporate Liability Under Rule 10b-5, Adam C. Pritchard and Robert B. Thompson
Papers from 2017
Slicing and Dicing: The Structural Problems of the Tax Reform Framework, Reuven S. Avi-Yonah
The Triumph of BEPS: US Tax Reform and the Single Tax Principle, Reuven S. Avi-Yonah
What a Difference Thirty Years Make: A Comparison of the Tax Reforms of 1986, 2014 and 2017, Reuven S. Avi-Yonah
Be Careful What You Wish For? Reducing Inequality in the 21st Century, Reuven S. Avi-Yonah and Orli Avi-Yonah
Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, Reuven S. Avi-Yonah and Nir Fishbien
Are Taxes Converging?, Reuven S. Avi-Yonah and Gianluca Mazzoni
Tit for Tat: How Will Other Countries React to the Tax Cuts and Jobs Act?, Reuven S. Avi-Yonah and Gianluca Mazzoni
China and the Future of the International Tax Regime, Reuven S. Avi-Yonah and Haiyan Xu
The Forfeiture of Coverage Defenses Rule: An Economic Analysis, Tom Baker, Ezra Friedman, and Kyle D. Logue
Defending the Restatement of the Law, Liability Insurance: "Regulatory Considerations", Tom Baker and Kyle D. Logue
Should I Stay or Should I Go? Gender Gaps in the Lateral Market for SEC Lawyers, Stephen J. Choi, G. Mitu Gulati, and Adam C. Pritchard
The Fiction of Locally Owned Mom and Pop Car Dealers: Some Data on Franchised Automobile Distribution in the State of Michigan, Daniel A. Crane
Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints, Dhammika Dharmapala and Vikramaditya Khanna
The Impact of Mandated Corporate Social Responsibility: Evidence from India’s Companies Act of 2013, Dhammika Dharmapala and Vikramaditya Khanna
Twenty-Five Years On — The Establishment and Application of Corporate Fiduciary Duties in PRC Law, Nicholas C. Howson
Rethinking Criminal Contempt in the Bankruptcy Courts, John A. E. Pottow and Jason S. Levin
Risk and Resilience in Health Data Infrastructure, Nicholson Price
Lead Plaintiffs and Their Lawyers: Mission Accomplished, or More to Be Done?, Adam C. Pritchard and Stephen Choi
SEC Enforcement Attorneys: Should I Stay of Should I Go?, Adam C. Pritchard and Stephen J. Choi
The Deformation of Contract in the Information Society, Margaret Jane Radin
Compensation for Expropriations in a World of Investment Treaties: Beyond the Lawful/Unlawful Distinction, Steven Ratner
Papers from 2016
Promoting Healthcare Innovation on the Demand Side, Rebecca S. Eisenberg and W. Nicholson Price
The SEC's Shift to Administrative Proceedings: An Empirical Assessment, Adam C. Pritchard and Stephen Choi
Papers from 2015
The Inexorable Rise of the VAT: Is the US Next?, Reuven S. Avi-Yonah
The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79, Reuven S. Avi-Yonah
Hanging Together: A Multilateral Approach to Taxing Multinationals, Reuven S. Avi-Yonah
Process Costs and Police Discretion, Charlie Gerstein and J. J. Prescott
Amending China's Insider Trading Prohibition - An Immodest Proposal, Nicholas C. Howson
What Notice Did, Jessica D. Litman
Encouraging Insurers to Regulate: The Role (If Any) for Tort Law, Kyle D. Logue
The Perverse Effects of Subsidized Weather Insurance, Kyle D. Logue and Omri Ben-Shahar
Beyond Carve-Outs and Toward Reliance: A Normative Framework for Cross-Border Insolvency Choice of Law, John A. E. Pottow
Sovereign Defaults Before International Courts and Tribunals, John A. E. Pottow and Emily Himes Iversen
Explaining Race Gaps in Policing: Normative and Empirical Challenges, Sonja Starr
With Marriage on the Decline and Cohabitation on the Rise, What about Marital Rights for Unmarried Partners?, Lawrence W. Waggoner
Papers from 2014
Just Say No: Corporate Taxation and Corporate Social Responsibility, Reuven S. Avi-Yonah
The Devil in the Details: Reflections on the Tax Reform Act of 2014, Reuven S. Avi-Yonah
The Parallel March of the Ginis: How Does Taxation Relate to Inequality and What Can Be Done About it?, Reuven S. Avi-Yonah
A Model Treaty for the Age of BEPS, Reuven S. Avi-Yonah and Oz Halabi
IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?, Reuven S. Avi-Yonah and Gil Savir
The Futility of Cost Benefit Analysis in Financial Disclosure Regulation, Omri Ben-Shahar and Carl E. Schneider
Tesla and the Car Dealers’ Lobby, Daniel A. Crane
Profits v. Purpose: Hybrid Companies and the Charitable Dollar, Rachel Culley and Jill R. Horwitz
Non-Refoulement in a World of Cooperative Deterrence, Thomas Gammeltoft-Hansen and James C. Hathaway
Protecting the State from Itself? Regulatory Interventions in Corporate Governance and the Financing of China’s 'State Capitalism', Nicholas C. Howson
Reverse Cross-listings -- The Coming Race to List in Emerging Markets and an Enhanced Understanding of Classical Bonding, Nicholas C. Howson and Vikramaditya S. Khanna
Concentrated Ownership and Corporate Control: Wallenberg Sphere and Samsung Group, Hwa-Jin Kim
Judicial Takings: Musings on Stop the Beach, James E. Krier
The Possession Heuristic, James E. Krier and Christopher Serkin
Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors, Karen K. Nelson and Adam C. Pritchard
Less Than I Wanted To Know: Why Do Ben-Shahar and Schneider Attack Only 'Mandated' Disclosure?, Margaret Jane Radin
What Boilerplate Said: A Response to Omri Ben-Shahar (and a Diagnosis), Margaret Jane Radin
Congress Promotes Perpetual Trusts: Why?, Lawrence W. Waggoner
From Here to Eternity: The Folly of Perpetual Trusts, Lawrence W. Waggoner
Papers from 2013
Territoriality: For and Against, Reuven S. Avi-Yonah
And Yet it Moves: A Tax Paradigm for the 21st Century, Reuven S. Avi-Yonah
Back from the Dead: How to Revive Transfer Pricing Enforcement, Reuven S. Avi-Yonah
Unitary Taxation and International Tax Rules, Reuven S. Avi-Yonah
Why Y? Reflections on the Baucus Proposal, Reuven S. Avi-Yonah
Explaining Variation in Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, and Daniel Benjamin Schwarcz
Understanding Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, and Daniel Benjamin Schwarcz
Employment Law and Social Equality, Samuel R. Bagenstos
Formalism and Employer Liability Under Title VII, Samuel R. Bagenstos
Essential Health Benefits and the Affordable Care Act: Law and Process, Nicholas Bagley and Helen Levy
Mandatory Rules and Default Rules in Insurance Contracts, Tom Baker and Kyle D. Logue
Methods for Multicountry Studies of Corporate Governance (and Evidence from the BRIKT Countries), Bernard S. Black, Antonio Gledson De Carvalho, Vikramaditya Khanna, Woochan Kim, and B. Burcin Yurtoglu
Scandal Enforcement at the SEC: The Arc of the Option Backdating Investigations, Stephen Choi, Adam C. Pritchard, and Anat C. Wiechman
Bargaining Over Loyalty, Daniel A. Crane
Understanding the AMT, and its Unadopted Sibling, the AMxT, James R. Hines Jr. and Kyle Logue
A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation, Douglas A. Kahn
Favoritism and Corporate Law: The Confused Corporate Opportunity Doctrine in the Hyundai Motor Case, Hwa-Jin Kim, Seung Hwan Lee, and Stephen M. Woodcock
Mitigating the Problem of Vulture Holdout: International Certification Boards for Sovereign Debt Restructurings, John A. E. Pottow
A Presumptively Better Approach to Arbitrability, John A. E. Pottow, Jacob Brege, and Tara J. Hawley
Offices of Goodness: Influence Without Authority in Federal Agencies, Margo Schlanger
The Equal Employment Opportunity Commission and Structural Reform of the American Workplace, Margo Schlanger and Pauline T. Kim
Evidence-Based Sentencing and the Scientific Rationalization of Discrimination, Sonja B. Starr
Meaning in the Natural World, Joseph Vining
The Creeping Federalization of Wealth-Transfer Law, Lawrence W. Waggoner
Papers from 2012
Double or Nothing: A Tax Treaty for the 21st Century, Reuven S. Avi-Yonah and Oz Halabi
US Subpart F Legislative Proposals: A Comparative Perspective, Reuven S. Avi-Yonah and Oz Halabi
U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment, Reuven S. Avi-Yonah and Oz Halabi
International Taxation and Competitiveness: Introduction and Overview, Reuven S. Avi-Yonah and Nicola Sartori
The Past and Future of Deinstitutionalization Litigation, Samuel R. Bagenstos