Law Commons^™

A Core Proposal For Budget Caring - Will The E.U. Adopt A Progressive Corporate Tax?, Domenico Imparato, Reuven S. Avi-Yonah

Articles

On 16 July 2025, the European Commission unveiled its proposed EU budget for the 2028–2034 period, representing a nearly EUR two trillion fiscal commitment for the bloc’s taxpayers – both individual and corporate. As leaked by some media outlets in the days leading up to the official announcement, the EU budget would introduce a new mechanism known as the ‘Corporate Resource for Europe’ (CORE). In the Commission’s proposal, CORE is described as a ‘financial contribution’ from the corporate sector, intended to become part of the European Union’s system of own resources. In practical terms, however, it would function as a …

Formalism In Jewish Law, Chaim Saiman

Faculty Publications

Scholars differ as to the degree to which Jewish law is formalistic. This chapter aims to make sense of the debate surrounding formalism in Jewish law by distinguishing between three types of legal formalism: classic formalism, modern formalism, and detail-following formalism. Viewed through the lens of modern formalism, Jewish law is likely less formalistic than commonly assumed as it is not primarily concerned with constraining decision makers. Nor is Jewish legal discourse typified by its unified conceptual schemas that proceed from abstract concepts to bottom-line decisions in the way that classical formalism proceeds. This chapter introduces an alternative framing termed …

State-Specific Secondary Sources, Joshua Levine

Library Staff Online Writings

As legal research instructors, we regularly teach students that it’s a good idea to start their research with secondary sources. If the research issue falls under the law of a specific state, it’s especially helpful to consult a secondary source that discusses that law of that state. However, you might not find relevant state-specific secondary sources – they simply might not be available – and that poses a special set of challenges.

China’S Revised Arbitration Law, Jillian Farrell

Cardozo Journal of Conflict Resolution (CJCR) Blog

Historically, China has been an undesirable venue for arbitration amongst foreign parties. Chinese arbitration institutions had been quasi-governmental, creating concerns about institutional bias and the perception that Chinese arbitrators exercised “ambiguous flexibility” in their decision-making. Chinese courts also had a reputation for not enforcing arbitration awards. Although there has not been empirical data to suggest that Chinese Arbitration proceedings are always biased, the provisions of China’s Arbitration Law itself alongside individual’s experiences painted Chinese Arbitration as unfair and unenforceable.

The print edition of the issue has also been released. This post was originally published on the Cardozo Journal of Conflict …

Migration And U.S. Labor Market Effects Of The Mexican Drug War, Mark Borgschulte, Yuci Chen, Eduardo Medina-Cortina

Upjohn Institute Working Papers

We estimate the effect of the Mexican drug war on Mexico-to-U.S. migration and the resulting effects on population, employment, and wages in U.S. labor markets. Our empirical strategy compares U.S. counties differentially connected to Mexican municipalities through historical migration networks, using drug violence triggered by close municipal elections in 2007–2008 as a source of exogenous variation. Over the following decade, migrants fleeing the violence—the vast majority of whom are undocumented—cause native-born U.S. workers’ employment rates to increase and unemployment rates to fall, while wages do not change. Employment gains are largest for natives without a college degree. Employment effects fade …

Women In Robes 10-28-2025, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

Join The Cardozo Real Estate Association In Hosting Gibson Dunn, Real Estate Law Association (Rela), Gibson Dunn

2025–2026 Flyers

Come learn about the firm and the real estate law field !

The Life Of A Copyright, Annabel Haddock

Cardozo Arts & Entertainment Law Journal (AELJ) Blog

On August 23rd, 2021, stand-up comedian Caroline Timoney posted a TikTok video where she stated, “I fear I may have girl bossed a little too close to the sun.” The video went viral and, to this day, it is her most viewed post on the platform, with upwards of seven and a half million views as of October 13, 2025, and over twenty-four thousand videos reposted using her audio. Taylor Swift’s twelfth and most recent album, The Life of a Showgirl, was released on October 3rd, 2025, and includes a song titled “CANCELLED!” featuring the lyric “Did you girlboss …

State Mifepristone Regulation Following Genbiopro V Raynes, Greer Donley, Lewis Grossman, Patricia J. Zettler

Scholarly Articles in Law Reviews & Journals

After the US Supreme Court eliminated the federal constitutional right to abortion in 2022, several high-profile legal fights have centered on US Food and Drug Administration (FDA) oversight of mifepristone. Mifepristone (200 mg) is approved, in a regimen with misoprostol, for the medical termination of intrauterine pregnancy through 70 days' gestation. Legal battles over Mifepristone have included a lawsuit challenging the FDA’s initial approval of the drug and the sufficiency of FDA-required restrictions on the drug, as well as lawsuits arguing, to the contrary, that FDA-required restrictions are unnecessary and must be eliminated.

Vol. 69, No. 09 (October 27, 2025)

Indiana Law Annotated

No abstract provided.

Mmu: 10/27/25-11/02/25, Student Bar Association

Monday Morning Update

This Week @ NDLS

Mass Times

Commons Daily Menu

Saint of the Week

General Announcements

Vino And Vignettes, Cardozo Wine Society, Cardozo Art Law Society

2025–2026 Flyers

Wine- Dinner Painting

Ndls Communicator: Week Of 10.27.25, Notre Dame Law School

NDLS Communicator

The Latest News

• Notre Dame Law School names 2025-26 Murphy Fellows
• Notre Dame Law School names inaugural Kopko Family Law Fellows
• J.S.D. candidates Nicolás Buitrago-Rey and Juan Carlos Gazmuri conduct research on democracy and human rights at the Max Planck Institute

Faculty Briefs

• Marcus Cole
• Nicole Garnett
• Fr. Pat Reidy
• Mary Ellen O'Connell
• Sherif Girgis
• Haley Proctor
• Rick Garnett
• Kimberly Orr
• Emily Bremer
• Paolo Carozza
• Diane Desierto
• Susan Azyndar
• Lloyd Mayer
• Derek Muller
• Jimmy Gurule
• Mark Hill KC

Events

• Law and Economic Seminar
• Job Talk
• Staff Town Hall
• President's Faculty Address
• Law School Trick-or-Treat
• Halloween
• Provost Open Office Hours

Around …

Season 2 Episode 7: Money Changes People, Sara Gras

Season 02

The question of how legal sports betting has changed, and will continue to change, the culture of sports is a complicated one. The wide array of platforms and products certainly increases opportunity and decreases risk for bad actors to influence athletes or impermissibly utilize inside information. On the other hand, technology advances and data sharing have made anomalies easier to detect. And while wagers may increase emotional investment that benefits the bottom line, that emotion often spills over onto athletes in undesirable ways.

Features excerpts of interviews with:

Matt Holt, CEO (former)
IC360

Bob Boland, Assistant Professor of Law …

International Conference On Law, University For Business And Technology (Ubt) In Kosovo

UBT International Conference

UBT Annual International Conference is the 14th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

Labor Rights And Financial Implications For Smes In Kosovo During The Covid-19 Pandemic, Arbnor Hajdari, Bekim Syla

UBT International Conference

The COVID-19 pandemic posed unprecedented challenges for developing economies, fundamentally testing the resilience of labor market structures and the adaptability of the workforce. In Kosovo, small and medium-sized enterprises (SMEs), which represent the cornerstone of the national economy, were disproportionately impacted by stringent public health restrictions, limited access to finance, and persistent uncertainty This study seeks to provide a comprehensive analysis of the extent to which labor rights and social protection mechanisms were exercised during the pandemic, as well as to assess the broader financial and socio-economic implications for SMEs. The findings indicate pervasive informality in employment relations, coupled with …

The Challenge Of Domestic Violence In The Balkan States, Marigona Bajraktaraj, Florent Azemi

UBT International Conference

Domestic violence is a major social problem that includes physical, sexual, emotional, economic, and psychological forms.It appears as a repeated pattern of behavior aimed at control and domination over the partner, affecting the lives of all family members.The main characteristics are the abuse of power and the violation of the victim’s fundamental rights. The consequences manifest in pain, suffering, and the undermining of the victim’s health and safety.Many victims remain in abusive relationships due to fear and threats of harm.Balkan states have criminalized domestic violence and established penalties for offenders. The phenomenon is also linked to femicide and has worsened …

Employment And The Impact Of Nepotism In Human Resources, Arsim Gjinovci, Dren Gjinovci

UBT International Conference

The two interconnected problems of nepotism and corruption damage economic growth and public institutions while breaking down the rule of law. Nepotism manifests when organizations give employment opportunities to family members and personal acquaintances instead of selecting candidates based on their professional qualifications. Nepotism and corruption together create an environment of unfair competition that damages public trust between citizens and investors which threatens democratic governance. The research investigates which elements support nepotism and corruption while studying their effects on organizations and economic performance of the nation. The research investigates how these phenomena directly influence personnel selection and career progression throughout …

Why Organized Crime Is In The Spotlight In Kosovo And Beyond, Florent Azemi, Merita Muharremi

UBT International Conference

Organized crime represents a complex and dynamic challenge to national security and the legal order of modern states. Its forms and manifestations are diverse, constantly evolving as a result of political, social, and economic changes. This paper aims to analyze some of the most significant forms of organized crime in the contemporary context, focusing on phenomena such as corruption, human trafficking, money laundering, drug trafficking, and arms smuggling. Instead of concentrating on the mafia as a classical form of organized crime, this study emphasizes modern forms that have gained prominence in recent decades. Through a review of legal and criminological …

35th Anniversary Gala, Widener University Commonwealth Law School

35th Anniversary Gala

History of Widener Law Commonwealth

Widener Law Commonwealth has its roots in Harrisburg, Pennsylvania, where a growing need for legal education in the state capital led to the founding of the school in 1989. Established as the Harrisburg campus of Widener University School of Law, it was created with the vision of providing students with direct access to the Pennsylvania State Capitol and the many opportunities available through courts, firms, and public service organizations in the region.

The law school welcomed its first students in 1989 and quickly developed a reputation for blending rigorous academics with hands-on learning. From its …

Carbon Farming As Current Use: Proposed Amendments To The New York State Agricultural Assessment Program To Mitigate Climate Change, Jack Hornickel

Pace Environmental Law Review

This article proposes a new financial incentive for mitigating climate change by integrating the natural carbon cycle into agricultural production. The proposal is based on existing New York State programs and is consistent with the state’s climate change policy that has developed over the previous decade. While carbon credits may be familiar to many of the readers, treating carbon as a commodity subjects the associated financial models to global market forces governing goods and services. Alternatively, accounting for the carbon sequestering capacity of different soil types, amendments should be made to the agricultural assessment program to better reflect the carbon …

Why Aviation Fuel Remains Untaxed: Legal Barriers To Aviation Fuel Taxation, Giedre Lideikyte Huber

Pace Environmental Law Review

Aviation fuel remains largely untaxed worldwide, despite the sector’s growing contribution to global greenhouse gas emissions. This article examines the legal foundations of this exemption and argues that it results less from fiscal necessity than from historical international law and institutional inertia. The Chicago Convention (1944), subsequent ICAO policy instruments, and a dense network of air service agreements have collectively constrained states’ ability to tax aviation fuel, a stance reinforced by the delegation of aviation emissions to ICAO under the Kyoto Protocol. A comparative analysis of the European Union, Switzerland, and the United States shows that domestic frameworks replicate these …

Enumerating Environmental Exemptions In Section 501(C)(3), Samuel D. Brunson

Pace Environmental Law Review

Tens of thousands environmental charities operate with the United States. These charities operate to “preserve, protect, and improve the environment.” Roughly half of the revenue of environmental charities is sourced directly from the public. These public donations depend, at least in part, on the organizations’ tax-exempt status, which allows donors to deduct their donations for tax purposes. Because donors take into account the after-tax cost of their donations, an environmental charity’s tax exemption encourages donors to donate more than they would if the charity lacked a tax exemption. However, an environmental organization’s tax-exempt status is tenuous and contingent on agency …

Environmental Tax Incentives: Lessons From The U.S. Inflation Reduction Act (So Far), Genevieve A. Tokić

Pace Environmental Law Review

In 2022, the United States enacted the Inflation Reduction Act (“IRA”), which President Biden touted as the most significant action the U.S. Congress has ever taken on clean energy and climate change. It is the primary governmental effort taken to date in furtherance of the United States’s commitments to reduce greenhouse gas emissions (“GHGs”) under the Paris Climate Agreement. The primary tools used by the IRA are tax incentives, implemented through changes to the Tax Code that expand existing tax credits and, in some cases, create new ones. An additional important feature of the IRA is the introduction of a …

Air Source And Ground Source Heat Pumps: A Comparison And Analysis Of The Effects Of U.S. Federal And New York Tax Incentives In The Adoption Of Both Systems, Samuel F. De Carvalho

Pace Environmental Law Review

Air-source and ground-source heat pumps have proven to be a valuable mechanism in reducing greenhouse gas (GHG) emissions resulting from fossil fuel-based heating and cooling systems in residences and buildings. This study offers an analysis of the potential impact of federal and state tax incentives on the adoption of ground-source heat pumps (GSHP) and air-source heat pumps (ASHP) for residential heating and cooling purposes, aiming to determine their effectiveness as climate change policy measures. This paper suggests that despite a considerable reduction in the cost of GSHPs compared to ASHPs after the application of the tax incentives, the installation of …

Understanding Output-Based Pricing Systems, Wei Cui

Pace Environmental Law Review

In recent years, Canada has implemented a distinctive carbon pricing regime, known as “output-based pricing systems” (OBPS), to incentivize emission reductions for large industrial facilities. This regime has come under heightened scrutiny as a more general carbon tax, the federal fuel charge, was cancelled in 2025 due to political controversy. However, OBPS regimes have received no prior economic analysis; commentators have mostly criticized the weakness of the emission trading markets within them. This article argues that OBPS should be viewed as primarily implementing a carbon tax with an intensity-based exemption. OBPS further introduces emissions trading into this carbon tax regime, …

Seven Ways Of Looking At The Climate Crisis, Bridget J. Crawford

Pace Environmental Law Review

This essay introduces the symposium issue of the Pace Environmental Law Review featuring seven works written in connection with the March 2025 conference on “Taxation, the Environment, and Climate Change.” This essay identifies and explores three common themes in the articles: (1) the role of taxation in environmental protection, (2) the tax law’s impact on human behavior, and (3) the optimal design for tax laws to mitigate climate change. This essay also sketches a few possible directions for future scholarship at the intersection of taxation and environmental law. It concludes by emphasizing the need for lawyers, lawmakers, policymakers, and advocates …

An Out-Of-The-Block Solution For Modern Ip Law: How Pairing Generative Ai With Blockchain Could Resolve Copyright Conflicts, Emma Wozniak

University of Cincinnati Law Review

No abstract provided.

Rewriting The Monopoly Playbook: Implications Of U.S. V. Google For Antitrust Jurisprudence, Amilcar Torres

University of Cincinnati Law Review

No abstract provided.

A Shield For Whom? The Disastrous Hidden Toll Of Section 230 On Children, Dominic Roschival

University of Cincinnati Law Review

No abstract provided.