Law Commons^™

Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan

Pepperdine Law Review

International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. This article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while …

The Republic In Long-Term Perspective, Richard Primus

Michigan Law Review Online

Every system of government eventually passes away. That's a feature of the human condition. The United States has been an unusually stable polity by the standards of world civilizations, and for that stability Americans should be deeply grateful. But no nation is exempt from the basic forces of history. It is not reasonable to think that the constitutional republic we know will last forever. The question is when it will meet its end-in our lifetimes, or in our grandchildren's, or centuries later. Given the stable conditions that living Americans were socialized to expect, the dominant intuition is probably something like …

Environmental Health Regulation In The Trump Era: How President Trump’S Two-For-One Regulatory Plan Impacts Environmental Regulation, Elizabeth Ann Glass Geltman

University of Michigan Journal of Law Reform

This Article explores the Trump regulatory reform agenda and its potential impact on environmental determinants of health. The Article begins with a discussion of the Department of Commerce’s (DOC or Commerce) initial fact-finding investigation to evaluate the impact of federal regulations on domestic manufacturing. The Article next presents an overview of the Trump administration’s regulatory reform formula as announced in E.O. 13771 and the interim guidance explaining E.O. 13771 and E.O. 13777 (the executive order announcing the Trump administration’s plans to enforce the regulatory reform plan announced in E.O. 13771). The Article then examines the federal agency initiatives undertaken in …

Evading Constitutional Challenge: Dapa's Implications For Future Exercises Of Executive Enforcement Discretion, Lucy Chauvin

Indiana Law Journal

I. UNITED STATES V. TEXAS: DEFINING THE BOUNDARIES OF ENFORCEMENT DISCRETION

A. DAPA AND THE CONSTITUTIONAL CHALLENGE

B. SCHOLARLY DEBATE: APPLICATION OF YOUNGSTOWN FRAMEWORK TO DAPA

II. TAKE CARE: CONFLICTING INTERPRETATIONS OF THE DUTY TO FAITHFULLY EXECUTE THE LAW

III. ENFORCEMENT DISCRETION: INTERACTION BETWEEN CONGRESS AND THE EXECUTIVE

A. HECKLER V. CHANEY: EARLY RECOGNITION OF EXECUTIVE ENFORCEMENT DISCRETION

B. ENFORCEMENT DISCRETION’S SPECIFIC APPLICATION TO IMMIGRATION LAW

C. THE MEANING OF “DEFERRED ACTION”

IV. THE HISTORICALLY LIMITED ROLE OF THE JUDICIARY

A. PRESUMPTIVE UNREVIEWABILITY

B. ADDITIONAL PROCEDURAL HURDLES

V. MOVING FORWARD: LESSONS TO BE LEARNED FROM THE OBAMA ADMINISTRATION

A. FRAMING …