Tax Law Commons^™

Living Constitutionalism, Originalism, And The Sixteenth Amendment, Donald B. Tobin, Alex Tobin

Faculty Scholarship

No abstract provided.

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven Avi-Yonah

Articles

The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …

From Relic To Relevance, The Resurgence Of Tariffs, Reuven S. Avi-Yonah

Articles

Modern legal scholarship has largely relegated tariffs to economic analysis, overlooking their legal and policy significance. This Article challenges that view by examining tariffs as a potential pillar of fiscal policy, exploring their viability as a revenue source alongside or in place of traditional income and corporate taxation. While historically central to U.S. government funding, tariffs’ importance diminished with the rise of income taxation and trade liberalization. However, their recent resurgence as a tool for trade protection raises broader questions about their role in national economic strategy.

This Article critically assesses the feasibility of a tariff-based tax system, drawing on …

Pesos For Pesos And No One Feels At Home: Gentrification And Displacement In Mexico City, Sophia L. Castellanos

CMC Senior Theses

This thesis investigates how gentrification and displacement have affected Mexico City, providing historical context and reasoning behind current policies for digital nomads and tourists. It examines policies enacted in similar cities such as Barcelona, Amsterdam, and Venice, which face challenges from increased tourism and short-term rentals like Airbnb. The thesis also reviews these regulations, highlighting their successes and limitations, and offers recommendations for integrating some of these strategies into Mexico City’s 2024 Tourism Law. Additionally, it explores public innovation strategies that could promote collaborations between the government and communities rather than complete government control. Finally, the paper discusses the challenges …

Rethinking The Religious Purpose Test After Catholic Charities Bureau: The Sincerity-Then-Standards Framework, Victoria Litman

Roger Williams University Law Review

No abstract provided.

Was The Early U.S. Tax Treaty Program A One-Man Show?, Wei Cui

All Faculty Publications

This article examines the origins of the U.S. tax treaty program from the mid-1930s to the early 1950s. Drawing on congressional records and previously unexamined Treasury and State Department archives, it argues that the program was shaped to an extraordinary degree by a single Bureau of Internal Revenue official, Eldon P. King. Far from merely administering treaty policy, King effectively created and directed it: he developed legal justifications for treaty negotiations, selected negotiating partners, led negotiations, managed relations with the State Department, and helped secure Senate acceptance of the resulting agreements. The article shows how King transformed the limited treaty-related …

False Idols In The Early History Of International Taxation, Wei Cui

All Faculty Publications

A careful reading of recent scholarship on the early history of international taxation, especially on the League of Nations ’ work on ‘ double taxation ’ , ought to have dislodged many myths about this history. But more often than not, such scholarship is taken to offer mere details without altering our fundamental understanding. This chapter suggests that this reception refl ects a longstanding pattern in discourses about international taxation: participants perpetuate or cling onto narratives that are easily seen to be false. The chapter exposes this pattern by summarising evidence for four rarely-acknowledged conclusions about the League ’ s …

The Kinder, Gentler Irs? Where?, Harvey Gilmore

Touro Law Review

Recently, Congress passed the Inflation Reduction Act which provided $80 billion of new funding to the Internal Revenue Service (“IRS”), allegedly to upgrade and streamline its operations, and hopefully be a little more taxpayer friendly as a result. The truth is that the IRS is well known to this day for its reputation for intimidation and unfriendliness, and I firmly believe that the IRS does not exactly go out of its way to try to dispel that reputation. Unfortunately, some more real-life incidents have recently come to the surface that suggest yet again that this is the same old IRS, …

Tariffs And The Progressive Fiscal Constitution, Lawrence J. Liu, Alex Zhang

Faculty Articles

For more than a century, progressive taxation has constituted the American fiscal state. A resurgent and expanding tariff regime, however, threatens that commitment to progressive distribution. Given the ongoing popularity of tariffs, this Article examines how they might be designed and administered in a way that mitigates their regressive distributive impact. The Article thus develops and assesses proposals to (1) vary tariff burdens in accordance with the consumption of imported goods, (2) reduce income- or payroll-tax burdens on lower-income households, and (3) earmark tariff revenue for specified spending programs. Although none is perfect, we seek to articulate possibilities and highlight …

Against Doctrinal Siloing: Harmonizing Fiscal Federalism And The U.S. Constitution, David Gamage, Darien Shanske

Faculty Publications

This Essay argues that constitutional law’s treatment of fiscal federalism has fractured into a bewildering collection of doctrinal silos. Federal spending that pressures states, federal preemption of state taxes, the Dormant Commerce Clause, sovereign immunity, Section 5 of the Fourteenth Amendment, and the federal taxing power are all analyzed through distinct tests, even when they implicate the same basic conflict between federal authority and state fiscal autonomy. The result is not just theoretical confusion but inconsistent constitutional answers. Current doctrine can protect states from comparatively modest liabilities while leaving uncertain whether Congress may displace large swaths of state revenue authority. …

Apportioned Direct Taxes, Conor Clarke, Ari Glogower

Scholarship@WashULaw

The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last year, in Moore v. United States, the Supreme Court seriously considered, for the first time in decades, whether to invalidate an Act of Congress as an unapportioned direct tax. While the law survived, Moore has opened a new era in which scholars and policymakers must again take apportionment seriously. Yet the apportionment requirement remains poorly understood.

This Article provides a new perspective on apportionment by examining how Congress and Treasury …

Tariffs And The Taxing Power: Historical Lessons For Major Questions And Nondelegation, Conor Clarke, Ari Glogower

Scholarship@WashULaw

American law is grappling with basic questions about the President’s power to impose tariffs—questions concerning whether Congress can delegate this authority, and the degree to which it has. But the ongoing tariff controversy emerges against a backdrop of conflicting and shifting historical practice. Early Congresses drafted tariff statutes in painstaking detail, while some of the broadest delegations in the early Republic involved internal taxes. In the modern era, by contrast, Congress has delegated more expansive tariff powers to the President, while retaining closer control over internal taxes. How should we understand this seemingly conflicting history of practice, and its relevance …

Foreword: The Constitution And Public Finance—Why Now And Why Ever?, Conor Clarke, Eric Kubo

Scholarship@WashULaw

This paper introduces the Washington University Law Review’s 2026 symposium issue on “Taxing, Spending, and the Constitution.” We situate the symposium’s ten papers within three interconnected developments in public finance law: the Supreme Court’s recent decision on the Sixteenth Amendment in Moore v. United States; the Trump Administration’s assertions of executive control over appropriated funds; and the use of emergency and trade statutes to justify sweeping tariff authority.

We also step back to ask why constitutional issues in public finance—long treated as a technical backwater—have become such a central site of doctrinal and political conflict. We offer several explanations beyond …

Tariffs And The Progressive Fiscal Constitution, Lawrence J. Liu, Alex Zhang

Scholarship@WashULaw

For more than a century, progressive taxation has constituted the American fiscal state. A resurgent and expanding tariff regime, however, threatens that commitment to progressive distribution. Given the ongoing popularity of tariffs, this Article examines how they might be designed and administered in a way that mitigates their regressive distributive impact. The Article thus develops and assesses proposals to (1) vary tariff burdens in accordance with the consumption of imported goods, (2) reduce income- or payroll-tax burdens on lower-income households, and (3) earmark tariff revenue for specified spending programs. Although none is perfect, we seek to articulate possibilities and highlight …

Property Rights V. Taxpayer Rights: The Battle Over Tax Foreclosures, Stewart E. Sterk

Articles

No abstract provided.

Dividend Distribution Tax: More Than Meets The Eye - A Critical Analysis Of Polycab India Ltd. V. Assistant Commissioner Of Income-Tax, Ashrita Prasad Kotha

Articles

The case emanates from the dividend distribution tax (DDT) paid by Polycab on shares held by International Finance Corporation (IFC), one of its shareholders. IFC was set up by an international agreement to support the private sector in developing countries and was granted tax immunity on its income and transactions under the founding multilateral treaty and supporting domestic law. Polycab sought refund of DDT owing to IFC's immunity. The Income Tax Appellate Tribunal (ITAT) ruled in favour of Polycab by considering dividend distribution within the immunity clause and reading in an exemption into the income tax legislation. Significantly, the DDT …

A New View Of Taxation, Christopher H. Hanna

Faculty Journal Articles and Book Chapters

Tax scholars have made a number of breakthrough discoveries in tax law going back to at least Thomas Hobbes and his observations on a consumption tax almost 400 years ago. In more recent times, in the 1970 and 1980s, a number of tax law scholars made very important contributions in understanding the similarities and differences between an income tax, a consumption tax and a wage tax, as well as developing a greater understanding in a related area—the time value of money. It seems, however, that in the last 30 years or so, the only breakthrough or significant discovery in tax …

Taxing Ai, Assaf Harpaz

Scholarly Works

Artificial intelligence (AI) is poised to transform the distribution and sources of income, with some experts predicting widespread job displacement. Even under optimistic projections, AI is expected to exacerbate wealth inequality, given that the technology’s ownership and immense value are concentrated within a subset of Big Tech companies and AI startups. These outcomes will have far-reaching impacts on the federal tax system, which heavily relies on taxing individual labor income and payroll, rather than capital or consumption.

This Article argues that AI threatens to disrupt the tax system’s ability to fulfill its fundamental goals of raising revenue, redistributing income, and …

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven S. Avi-Yonah

Articles

The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …

Are Judges Influenced By Dollar Amounts? Evidence From Tax Law, Jonathan Farrar, Thomas Farrar, Harjot Mehmi

Dalhousie Law Journal

We investigate whether idiosyncratic features of numbers in dollar amounts unconsciously bias judges. If so, appellants’ likelihood of success could depend on the dollar amount under dispute. Specifically, we examine the following: whether the first digit in a dollar amount follows the frequency distribution predicted by Benford’s Law, and, accordingly, whether the likelihood of appellants’ success varies with the first digit of their disputed dollar amount; round number bias, which is the psychological tendency to prefer round numbers (ending in 0) over other numbers; and even-odd number bias, which is the psychological tendency to ascribe different characteristics to even numbers …

Constructive Taxation: How Filing Requirements Turn Tax Benefits Into De Facto Taxes, Orli Oren-Kolbinger

FIU Law Review

Constructive taxation reveals a mismatch between the redistributive objectives Congress claims to pursue and how tax administration is carried out. Procedural barriers allocate benefits through bureaucratic processes rather than on the basis of need or eligibility, reflecting implicit judgments about who deserves them. Low-income households must still file, even when the government already has the necessary information to determine eligibility. Examining this through Congress’s taxing and spending powers, the Article shows that refundable credits function as tax expenditures, using the tax code to deliver benefits while creating administrative burdens that resemble economic penalties. When procedural barriers prevent eligible taxpayers from …

The End Of Territoriality?, Reuven S. Avi-Yonah

Articles

The One Big Beautiful Big Act (OBBBA) of 2025 is generally consideredto be a continuation of the Tax Cuts and Jobs Act (TCJA) of 2017.1Thatis definitely true as far as the individual tax provisions are concerned, be-cause the OBBBA merely made permanent the TCJA provisions with minorchanges, such as increasing the cap on the state and local tax deduction from$10,000 to $40,000. For the corporate tax, the OBBBA continued some of thechanges in the TCJA (such as expensing) while relaxing others (such as amorti-zation of research and experimentation (R&E) expenditures and a stricter limiton interest deductions) without changing the overall …

Bracing The Wobbly “Three-Legged Stool” By Increasing Homeownership Opportunities For Low- And Middle-Income Workers, Regina T. Jefferson

Scholarly Articles

Traditionally, the primary sources of retirement income were personal savings, the private retirement system, and Social Security. These three sources have been described metaphorically as the “three-legged stool” of retirement security. In this framework, each leg was viewed as a separate and distinct source of income that provided support throughout a worker’s retirement. Each source presented different and varying degrees of risks that were pooled collectively among the individual, the employer, and the government. Each source also functioned independently of the other two. Thus, the traditional framework of retirement income was thought to be ideal because it balanced and diversified …