Digital Commons Network^™

Clinicians In The Loop Of Medical Ai, W. Nicholson Price Ii

Articles

As medical AI begins to mature as a health-care tool, the task of governance grows increasingly important. Ensuring that medical AI works, works where it’s used, and works for the patient in the moment is a challenging, multifaceted task. Some of this governance can be centralized—in review by FDA or by national accreditation labs, for instance. Some must be local, performed by the hospital or health system about to use the product in their own, unique environment. But a large amount of governance is left to the individual provider in the room, the human in the loop who presumably knows …

Should Congress Reform The Accumulated Earnings Tax?, Reuven S. Avi-Yonah

Articles

In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains why the shifting landscape of the corporate tax rate requires congressional intervention. The Tax Cuts and Jobs Act 2017 permanently cut the corporate tax rate from 35 percent to 21 percent, and the Republican victory in the 2024 presidential election means that the rate is unlikely to be raised in the next four years. This means that there is, once again, a large disparity between the top individual tax rate of 37 percent (scheduled to increase to 39.6 percent in 2026 unless Congress acts) and the corporate rate. The corporate …

Corporate Tax: Best Tool For Taxation's Regulation Goal, Reuven S. Avi-Yonah

Articles

In 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 …

Should Harvard And Other Large Nonprofits Be Taxed?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah examines justifications for exempting Harvard University and other large nonprofits from tax and argues that treating those organizations like large C corporations would not be such a bad thing. The proposal to subject large university endowment investment income to the corporate tax rate of 21 percent instead of the current 1.4 percent rate has engendered significant debate. More recently, President Trump’s threat to strip Harvard University of its tax-exempt status and treat it as a taxable corporation has likewise been controversial. In their recent Tax Notes article, Harvey Dale, Daniel Hemel, …

Eliminating Qbai - One Step Forward, Two Steps Back?, Reuven S. Avi-Yonah

Articles

In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains what makes an effective U.S. tax regime and uses those attributes to evaluate the One Big Beautiful Bill Act. There is plenty to criticize about the One Big Beautiful Bill Act (OBBBA, P.L. 119-21), signed into law by President Trump on July 4. It increases the deficit by about $4 trillion when the interest costs from the additional borrowing are included, and by about $5.5 trillion if its provisions are made permanent in 2029, like the Tax Cuts and Jobs Act provisions were in 2025. It is distributionally skewed to …

Is The Obbba Compatible With Pillar 2?, Reuven S. Avi-Yonah

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In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah compares House and Senate sections of the One Big Beautiful Bill Act and examines the potential effect on international tax relations. On May 22 the House of Representatives passed the One Big Beautiful Bill Act (OBBBA). The House version of the OBBBA extended the Tax Cuts and Jobs Act tax cuts but did not significantly change its international provisions. It did, however, contain proposed section 899, which would have imposed enhanced taxation on residents and corporations from countries that have “discriminatory or extraterritorial taxes,” defined to include primarily the undertaxed profits …

Facebook Decision Enables Irs To Seek Cwi Enforcement Against Meta, Stephen L. Curtis, Reuven S. Avi-Yonah, David G. Chamberlain

Articles

In this report, the authors explain how the Tax Court’s recent decision in the Facebook transfer pricing case — although widely viewed as a victory for the taxpayer, Meta Inc. — could instead be a Pyrrhic victory because it enables the IRS to pursue a potentially substantial periodic adjustment against the company. The views expressed in this report are solely the authors’ and do not necessarily reflect those of any other person or institution. On May 22 the Tax Court issued its opinion in Facebook. This was the third case, after Amazon and Veritas, in which the IRS tried to …

The Law Of Energy Abundance, Alexandra B. Klass, Matthew Appel

Articles

For the first time in decades, electricity demand in the United States is increasing due to the growth of data centers to power artificial intelligence, new manufacturing hubs, and transportation electrification. At the same time, coalfired power plants have been closing in response to competition from lower cost natural gas and renewable energy. Clean energy is being rapidly deployed to replace fossil fuels but not quickly enough to address concerns about demand growth and grid reliability. Accordingly, there is a growing imbalance between electricity supply and demand in many regions of the country that threatens to increase electricity prices and …

Can Side By Side Work?, Reuven S. Avi-Yonah

Articles

On June 26 Treasury Secretary Scott Bessent announced that a compromise had been reached between the United States and the rest of the G7 (Canada, France, Germany, Italy, Japan, and the United Kingdom), providing that pillar 2 of the OECD’s two-pillar global tax reform project will not apply to U.S. multinationals. As a result, proposed section 899, which would have imposed retaliatory taxation on corporations from countries that apply pillar 2 (and specifically the undertaxed profits rule) to U.S.-based multinationals, was removed from the One Big Beautiful Bill Act.

The Irs Approach To Periodic Adjustments: Losing Bet Or Royal Flush?, Jeffery M. Kadet, Reuven S. Avi-Yonah, David G. Chamberlain, Stephen L. Curtis

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In this article, the authors argue that GLAM 2025-001 is consistent with the terms and purposes of the commensurate with income provision, relevant legislative history, and applicable case law and that the IRS approach to commensurate with income enforcement is a valid application of discretion delegated by Congress to the Treasury under Loper Bright.

The European Health Data Space As A Compass For Academic/Industry Collaborations, Gabriela Lenarczyk, Hannah Louise Smith, W. Nicholson Price Ii

Articles

Against the backdrop of a deepening funding crisis for academic research in the US, how and when can closer relationships between academia and industry better support the research enterprise? Spector-Bagdady (2025) explores this potential response, bringing insight from genetic data sharing between academia and industry—and the benefits and challenges that arise from that sharing. She calls for a response that aligns academic institutional policy to support the realization of any public good, recognizing the pitfalls and problematic incentives that shape individual responses. It’s a timely call, and an attractive one in a time of urgent uncertainty about funding and support. …

Synthetic Data Generation Of Health And Demographic Surveillance Systems Data: A Case Study In A Low- And Middle-Income Country, Dorcas G. Mwigereri, Nigel T. Kamotho, Akbar K. Waljee, Ryan T. Rego, Eileen M. Weinheimer-Haus, Farhana Alarakhiya, Anthony K. Ngugi, W. Nicholson Price, Ji Zhu, Stephen Peter Wong, Geoffrey H. Siwo

Articles

Objective: To evaluate effectiveness of open-source generative models in producing high-quality tabular synthetic data using a Health and Demographic Surveillance System (HDSS) dataset from rural Kenya, as a proof of concept in a low- and middle-income (LMIC) setting.

Materials and Methods: Three open-source models (CTGAN, TableGAN, and CopulaGAN) were used to generate synthetic data from the Kaloleni/ Rabai HDSS dataset. To assess the quality of the synthetic datasets generated by each model, we performed fidelity, utility, and privacy tests.

Results: CTGAN outperformed the other models, producing synthetic data that closely mirrored the statistical properties of the real dataset while preserving …

Consensus And Conflict Over Context: Select Criminal Law And Procedure Cases From The Supreme Court's 2024-25 Term, Eve Brensike Primus, Elena Schultz

Articles

In its 2024-2025 Term, the Supreme Court emphasized the utility—and necessity—of context-based, fact-sensitive analyses throughout its criminal law and procedure cases. Though the Justices sparred over how to derive meaning from factual, structural, legal, and historical contexts, they tended to agree that courts should not be artificially restricted from considering the breadth of the record before them.

Periodic Adjustments And The Arm's Length Principle, Reuven S. Avi-Yonah

Articles

The Internal Revenue Service (IRS) recently issued AM 2025-001, whichrepresents a significant change in its interpretation of the periodic adjustment rules for transfers of intangibles within a multinational and forcost-sharing agreements.Arguably, this finally brings the IRS into compliancewith the “commensurate with income” language added to Code Sec. 482 in1986.

Should The United States Abandon Citizenship-Based Taxation?, Reuven S. Avi-Yonah

Articles

President Trump proposed during the election campaign to end the “doubletaxation” of American citizens living overseas.To which the answer is,what double taxation?Americans living overseas already benefit from three significant provisions thatin most cases prevent any double taxation, and because of these most of them donot have any U.S. tax liability.Those who do are typically wealthier, derive incomefrom investments or from high wages, and are not subject to foreign tax becausethey live in tax havens or in countries that do not tax rich immigrants on foreignsource income, and they do not have any income from their country of residence.

Outside The Walls: Communities Coming Together, Pamela Bucy Pierson, Tobie J. Smith

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No abstract provided.

Hypnosis And Mindfulness Audio Recordings For Reducing Fatigue In Individuals With Multiple Sclerosis: A Randomized Controlled Study, Mark P. Jensen, Susan Robles, Michael G. Nash, Susanne May, Dwan M. Ehde, Melissa A. Day, Owen Gottlieb, Laurence I. Sugarman, Kevin N. Alschuler

Articles

Background

Fatigue is a common problem in individuals with multiple sclerosis (MS).

Objective

The objective was to evaluate the effects on fatigue of having 4 weeks of

access to audio recordings of therapeutic hypnosis (HYP) and mindfulness meditation

(MM) practices.

Methods

A total of 333 individuals with MS and fatigue were randomly assigned to

one of the three treatment conditions for 28 weeks: (1) access to therapeutic HYP audio

recordings, (2) access to MM audio recordings, or (3) no access to recordings

(treatment as usual or TAU). Fatigue impact (primary outcome) and other outcomes

were assessed at 4, 16, and …

Altering Rules: The New Frontier For Corporate Governance, Gabriel Rauterberg, Sarath Sanga

Articles

Corporate law has taken a contractarian turn. Shareholders are increasingly contracting around its foundational rules—statutory rights, the fiduciary duty of loyalty, even the central role of the board—and Delaware courts are increasingly enforcing these contracts. In the one case where they did not, the legislature swiftly overruled the decision and adopted a new statutory provision permitting boards to completely cede their powers to a shareholder by contract. These developments have sparked a polarized debate, with some calling for a return to mandatory rules, while others push for total contractual freedom.

We argue, however, that the best approach lies neither in …

The Perils Of Pseudo-Textualism, Reuven S. Avi-Yonah

Articles

How much freedom does the IRS have to interpret the code?

In recent years, the Supreme Court and lower courts have put significant barriers in front of the IRS’s ability to interpret the code as it wishes. The question is to what extent the IRS can live with the barriers of textualism, nondeference, the major questions doctrine, nondelegation, and the Administrative Procedure Act. Of these, textualism seems to be the most problematic because it is the hardest to fix. The major questions doctrine rarely applies to statutory tax cases. Nondeference based on Loper Bright can be restricted by Congress adding …

Co-Constructing The Future Of Digital Intimacy, Chris Geeng, Lucy Qin, Allison Mcdonald, Amna Batool, Diana Freed, Oliver L. Haimson, Jevan Hutson, Elissa M. Redmiles, Zahra Stardust, Miranda Wei, Douglas Zytko

Articles

The Internet, artificial intelligence, and other emerging technologies have transformed the way humans can interact with each other and express romance, sex, and other forms of intimacy. Digital intimacy, including online dating, sexual/intimate content sharing, online sex work, and romantic chatbots, has grown ubiquitous. This can both be a source of great joy, such as when connecting remote partners and supporting sexual self-expression, and a source of harms, including but not limited to image-based sexual abuse, deepfakes, location privacy violations, and technology-enabled intimate partner violence. As new technologies continue to transform digital intimacy, this workshop aims to create a sex-positive …

Curb Their Enthusiasm: Controlling The Discretion Of Creative Prosecutors, Scott Schumacher

Articles

On January 6, 2021, a mob of supporters of then-president Donald Trump stormed the U.S. Capitol Building to disrupt the certification by Congress of the presidential election. Joseph Fischer was a member of that mob, and he was one of the individuals who forced his way into the Capitol Building. He was charged with multiple criminal counts, including obstruction of an official proceeding, in violation of 18 U.S.C. § 1512(c) for allegedly attempting to delay Congress’ election certification. In Fischer v. United States, the United States Supreme Court reversed the obstruction charge, holding that section 1512(c) did not apply to …

Problems Of Compliance In Election Law, Lisa Marshall Manheim

Articles

Elections do not operate in perfect compliance with the law. Instead, irregularities are routine and, to some extent, inevitable. The law of elections responds to this tension by recognizing that only some legal irregularities, under only some circumstances, have even the potential to invalidate an electoral process. One manifestation of this response involves variable standards of compliance. Doctrines implicated by these standards recognize that some election rules require only substantial compliance, rather than strict compliance, to be considered fulfilled. These compliance standards serve a vital role in election law regimes across the country. The basic operation of these standards is, …

Statutory Liquidation, Daniel Deacon

Articles

When might practice by the political branches settle the meaning of legal text? That question has mostly been taken up in the constitutional setting, with one strand of scholarship taking inspiration from Madison's statement in Federalist No. 37, that "{a}ll new laws ... are considered as more or less obscure and equivocal until their meaning be liquidated and ascertained by a series ef particular discussions and aqjudications." The prospect that post-enactment practice might liquidate the meaning of statutory text has been comparatively underexamined. That's not surprising. Under modern textualism, post-enactment considerations would seem to have little place. And under Chevron …

Ending The Cycles Of Voter Suppression, Gilda R. Daniels

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No abstract provided.

Undo Process: Examining Agency Procedural Levers To Access To Counsel, Haiyun Damon-Feng

Articles

Every day, through internal adjudicative proceedings, agencies make thousands of rights determinations that affect critical matters such as financial security, family unity, personal safety, and individual liberty. Scholars and policymakers have recognized the significant impact that representation can have on adjudicative outcomes across the administrative state. Many agencies have implemented policies affirmatively seeking to boost an individual's ability to bring an advocate to assist with the adjudication process. In the immigration context, however, agencies have enacted procedural hurdles that have made it more difficult for individuals to reap the benefits of this assistance.

This Essay uses recent developments in the …

Decentering Property In Fourth Amendment Law, Michael C. Pollack, Matthew Tokson

Articles

For the past several decades, privacy has been the primary conceptual foundation for Fourth Amendment search law. The canonical test for Fourth Amendment searches accordingly looks to whether the government has violated a person’s reasonable expectation of privacy. Yet privacy is no longer the sole determinant of Fourth Amendment protection, as the Supreme Court has recently added a property-based test to address cases involving physical intrusions on land or chattel. Further, given the ambiguity of the reasonable expectation of privacy test, a variety of influential judges and scholars have proposed relying primarily, or even exclusively, on property in determining the …

An Alternate History Of Chevron, With A Lesson For Today, Michael E. Herz

Articles

It is a banal truism that judicial deference to agency decisionmaking enables the executive branch to pursue its agenda, whatever that agenda may be. That was obvious to all in the early years of the Chevron decision, which was greeted enthusiastically on the right and skeptically on the left. In Chevron itself, and for a while thereafter, deference advanced the Reagan deregulatory program. Over the years, a subtler conclusion gained consensus: overall and in the long haul, judicial deference is likely to have a net pro-regulatory impact. Hence the right’s hardened opposition to Chevron leading up to its demise. But …

Intuitions In Tort Law And Theory, James A. Macleod

Articles

This Essay highlights the many ways that ordinary conceptual and moral intuitions shape the development of tort law. It further argues that, for a range of doctrinal and institutional reasons, such intuitions deserve a central place in tort theorists’ efforts to explain, predict, justify, and reform the law of torts. Finally, given the stakes for both positive and normative tort theory, the Essay emphasizes the need for more systematic empirical research into the content and operation of people’s tort-relevant intuitions.

The Impossibility Of Religious Equality, Zalman Rothschild

Articles

The Supreme Court has recently adopted a new rule of religious equality: Laws unconstitutionally discriminate against religion when they deny religious exemptions but provide secular exemptions that undermine the law’s interests to the same degree as would a religious exemption. All the Justices and a cadre of scholars have agreed in principle with this approach to religious equality. This Essay argues that this new rule of religious equality is inherently unworkable, in part because it turns on treating that which is religious the same as its secular “comparators.” But religion is not comparable to anything neither in terms of its …

Response: Diagonal Representation, Alma Magaña

Articles

A lot has been written about the crisis of indigent defense and the plethora of factors that have led to the crisis, like the lack of guidance on how indigent defense providers can most efficiently distribute their insufficient resources. This lack of guidance has left jurisdictions across the country to their own devices, resulting in a national landscape of very different models, each with its own variations of the same problems plaguing indigent defense.