Social and Behavioral Sciences Commons^™

Sustainability Assurance, Andrew F. Tuch, Luca Enriques, Alessandro Romano

Scholarship@WashULaw

A robust literature examines sustainability disclosures by public corporations, but legal scholarship has largely overlooked the role of third-party assurance—or verification—of such disclosures. This is a notable omission given the extensive literature on the auditing of financial statements, a related form of assurance.

This article responds by examining the role of assurance in sustainability reporting. In keeping with the theme of this symposium volume, it draws on US and EU law. Our discussion begins in Part I with sustainability disclosures, focusing on the requirements and practices of public companies. In Part II, we introduce sustainability assurance as well as assurance …

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 …

Tax Exceptionalism After Loper Bright, Conor Clarke, Noah Hertz Marks

Scholarship@WashULaw

We consider how tax regulations should be reviewed in a post-Chevron world. In 2011, the Supreme Court’s Mayo Foundation decision subjected Treasury regulations to ordinary Chevron deference, rejecting National Muffler’s tax-specific standard of review and declaring that the Court was “not inclined to carve out an approach to administrative review good for tax law only.” In 2024, Loper Bright overruled Chevron. This Article asks what Loper Bright means for Mayo—and, in turn, for National Muffler.

We reject the simple inference that Loper Bright automatically revives National Muffler. But we argue that National Muffler nonetheless …

The Limits Of "Punishment", Benjamin Levin

Scholarship@WashULaw

“Punishment” is an all-important category in criminal legal thought. Conventional scholarship adopts a narrow definition and focuses on justifying penal sanctions. Much critical work, in contrast, seeks to expand the category—defining more practices and institutions as “punishment.” In this Article, I argue that the focus on purposes of punishment and on what constitutes punishment distracts from a larger theoretical and practical issue—much of what the criminal system does probably isn’t punishment as such. Certainly, a carceral sentence is punishment. But what about a curfew requirement for a defendant awaiting trial? What about a restriction on gun ownership post conviction? What …

Book Review: Macarthur As Spirit: A Review Of Spirit Power: Politics And Religion In Korea’S American Century, Jieon Yoo

Asia Pacific Perspectives

No abstract provided.

Book Review: Hwaji Shin, Being Korean, Becoming Japanese?: Nationhood, Citizenship, And Resistance In Japan, Ray Matsumoto

Asia Pacific Perspectives

No abstract provided.

Numerical Modeling Of Climate Change Impacts On Transportation Embankments, Amr Morsy, Mamata Sapkota, Emma Varela, Odalys Portillo

Mineta Transportation Institute

Embankments are essential components of transportation infrastructure, providing crucial support for long stretches of highways, railways, and other routes in California and around the world. Clay embankments are susceptible to weather-related deterioration processes that can gradually compromise their stability and, in some cases, lead to unexpected failures. Climate change, along with the associated shifts in weather patterns, is projected to adversely impact the weather-related deterioration processes, leading to exacerbated failures and/or shorter service life. Additionally, climate change is projected to increase the frequency of extreme precipitation events, leading to an increase in embankment failure potential. This study evaluated (1) the …

Scoring Equitable Transit: A Data-Driven Framework For Affordable Transit-Oriented Development In California, Ahoura Zandiatashbar, Anton Rozhkov, Stephanie Nemet, Atticus Washington, Mounashree Prasanna

Mineta Transportation Institute

Transit-Oriented Development (TOD) is a cornerstone of California’s climate and land use policy, promising walkable, compact neighborhoods near high-quality transit. However, these benefits are not always distributed equitably. This study introduces a scalable framework for identifying and scoring Affordable Transit-Oriented Development (A-TOD) across the state’s High-Quality Transit Areas (HQTAs). The goal is to equip policymakers, planners, and housing agencies with tools to evaluate station areas based on their physical form, affordability, and equity outcomes. Using a 1.5-mile network-based pedestrian buffer around over 66,000 transit stations, the research team developed a three-stage clustering and scoring system. Station areas were classified by …

Workforce Development Academy For Youth, Hassan Hashemian

Mineta Transportation Institute

To address the need for a diverse workforce in the 21st century and create an awareness of the career paths and opportunities that exist in the transportation industry, the College of Engineering, Computer Science, and Technology at the California State University, Los Angeles (CSULA) has created the Workforce Development Academy for Youth (WDAY). The goal of this program is to build a pipeline of diverse, well-qualified young professionals for the transportation industry. The program works with high school students and teachers to offer academic courses, basic skills, workforce readiness training, internships, extracurricular activities, and career placements to prepare students and …

Data Rights For Workers, Pauline Kim, Rachel Leavitt

Scholarship@WashULaw

Workers are subject to immense amounts of data collection on the job, and the algorithmic management tools built with that data can produce negative effects, including deskilling jobs, unstable work hours, reduced wages, and dangerous and degrading working conditions. Workers thus have significant interests how their data are collected and used, and yet they have been excluded from nearly all the recently enacted or proposed data protection laws. Their exclusion stems from data protection’s roots in privacy law and theory, which primarily focused on consumers as data subjects. Current data protection laws, even if expanded to cover workers, would provide …

Beyond Digital Pessimism: How A Focus On Trust Can Enhance Eu Digital Law, Neil M. Richards, Woodrow Hartzog, Claire Boine, Lea Despotis

Scholarship@WashULaw

Lawmakers looking to foster technological innovation on the European market are adopting laws they hope will promote consumer trust in digital products. Their strategy can be broken down into three components. First, they aim to empower consumers to choose how much data they want to share with companies through an express consent framework. Second, they seek to avoid harms from digital products through product safety law such as adapting the Product Safety Regulation to digital products or adopting the AI Act. Third, they endeavor to prevent manipulation of consumers through digital means.

In this essay, we argue that while laudable, …