Legal Studies Commons^™

The Indirect Taxes, Conor Clarke, Ari Glogower

Scholarship@WashULaw

Article I of the Constitution empowers Congress to “lay and collect Taxes, Duties, Imposts and Excises.” It is arguably Congress’s most important power. A government’s first task is to fund itself, and the absence of an enforceable funding mechanism under the Articles of Confederation was a primary reason for the Constitution in the first place. Yet scholarly and judicial attention has focused mostly on the term “taxes” (and specifically what constitutes a “direct tax” that must be apportioned) while largely overlooking the three terms that follow—the duties, imposts, and excises that are collectively known as the “indirect taxes.” 

While poorly …

A Qualitative Study Of Journalism Course Syllabi In Relation To The First Amendment, Elizabeth L. Bunnell

Journalism Undergraduate Honors Theses

The goal of this research is to gain more insight into collegiate journalism course syllabi and the First Amendment. The First Amendment is a foundational aspect for a career in journalism, and one way to learn how college journalism students are interacting with the First Amendment is to conduct a qualitative analysis of the syllabi. A syllabus is the contract between professor and student for the course; therefore, it should contain the most important information relating to the course. 47 syllabi were collected from the School of Journalism and Strategic Media from the Spring 2025 semester. After reading through each …

Facing State-Created Danger In Facial Recognition Technology, Esha Jain

Washington Law Review

When the police wrongfully arrest someone, that person faces distinct harms. Various scholarship, news articles, and studies document that AI-powered facial recognition technology (FRT) disproportionately misidentifies individuals from marginalized racial groups when used irresponsibly. Many of those sources indicate that police reliance on FRT without adequate vetting results in wrongful arrests. Yet law enforcement continues to misuse FRT.

This Comment contends that the 42 U.S.C. § 1983 state-created danger doctrine offers a potential remedy for plaintiffs harmed by police reliance on FRT. To prevail under this doctrine, plaintiffs must prove affirmative conduct, deliberate indifference, and proximate causation. If successful, these …

Finding Luis: A Creative Nonfiction Account Of Law & Society, Jason M. Leggett

Dissertations, Theses, and Capstone Projects

This essay explores the contradictions in legal theory and human experience through creative nonfiction. Its main purpose is to argue that a truly just society requires acknowledging the profound influence of individual narratives on the law. This is supported by blending personal narratives, critical analysis, and philosophical inquiry to reveal the gap between codified law and lived realities for marginalized individuals. This unique Legal Poetics methodology employs a series of six vignettes, such as the author's and Luis's shared experiences with traumatic brain injury and the denial of justice, as data. By integrating autoethnography, law as narrative, and performativity theories, …

System Disparities: Racial Criminalization And The Risk Of Coerced And False Confessions In Youth, Cynthia J. Najdowski

Psychology Faculty Scholarship

Black youth may be even more vulnerable than other youth to admitting to crimes they did not commit in the context of police interrogations. In support, analysis of data from the National Registry of Exonerations indicates that 65% of people who were wrongfully convicted on the basis of false confessions they gave when under 18 years old are Black, whereas only 14% of the U.S. population is Black. In this chapter, I seek to understand the overrepresentation of Black youth in samples of juvenile false confessors by examining the cultural stereotype about Black criminality in relation to both investigators and …

Eroding Protections: The Decline Of Miranda Rights And Its Impact On Due Process In Contemporary America, Autumn G. Pelfrey

Honors Undergraduate Theses

This thesis examines whether the protections established in Miranda v. Arizona, 384 U.S. 436 (1966), remain robust within contemporary criminal justice practice or have been weakened through doctrinal and practical developments. Miranda warnings were originally designed to mitigate the risk that coercive custodial interrogation would produce compelled or unreliable self-incrimination. Since 1966, however, both judicial interpretation and evolving law-enforcement practices have created a growing gap between Miranda’s formal legal promise and its practical operation in real-world interrogations.

The study evaluates the erosion of Miranda’s protective force through three primary mechanisms. First, doctrinal developments have narrowed Miranda’s scope by redefining …

Justifying The Fourth Amendment, Daniel Epps

Scholarship@WashULaw

Why does the Fourth Amendment belong in the Constitution? This question is not whether society should impose some legal restraints on government searches and seizures. Rather, why should such protections reside in our national charter, superior to other forms of law and insulated from change via ordinary majoritarian political processes? Despite major disputes about the Fourth Amendment’s content, Fourth Amendment theorists rarely ask this question. Almost all agree that the Fourth Amendment’s constitutional protections are critically important—even if no one can agree exactly what those protections are.

This Article seeks a justification for the Fourth Amendment—the reason why search-and-seizure protections …

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 …

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 …

Taking Legality Seriously: What The Major Questions Doctrine Is — And Isn't, Andrea Scoseria Katz, Ofra Bloch

Scholarship@WashULaw

The Major Questions Doctrine (MQD), a controversial recent innovation of the Roberts Court that applies stricter scrutiny to “major” actions taken by federal agencies, has faced criticism for being atextual, unprincipled, and nakedly ideological. But this critique misses the fact that the doctrine has near-exact analogues in many other legal systems, where it is an established tool for reining in executive overreach. This Article argues that, while the MQD reflects valid rule-of-law concerns, as applied, it lacks theoretical clarity, consistency and limits. More importantly, the Court itself lacks a theory of what the MQD is. We provide an answer grounded …

Inside, Outside, And In Between: Black Homeplace As A Blueprint For Privacy Law, Nina-Simone Edwards

Library Scholarship

This essay reimagines the meaning of home and privacy for Black Americans by interrogating the legal and technological systems that routinely collapse the sanctity of the homeplace. Using the no-knock warrant as a central case study, this essay illustrates how state-sanctioned intrusions transform a space of rest, memory, and self-making into a site of violence. Although Fourth Amendment doctrine purports to guard against unreasonable searches, its prevailing binary framework–distinguishing only between “inside” and “outside” the home–renders Black domestic spaces uniquely vulnerable. Drawing from Critical Race Theory, particularly its social construction thesis, this essay shows how race, law, and technology co-produce …

Teaching Constitutional Law: Politics, Democracy And History, Andrea Scoseria Katz

Scholarship@WashULaw

Teaching Constitutional Law in the present era presents unique pedagogical challenges. My students arrive skeptical of the field, doubtful of the Supreme Court’s authority, questioning the relevance of legal methods in determining case outcomes, and perceiving constitutional adjudication as irreducibly political. Rather than dismiss these concerns, I argue that constitutional law professors must acknowledge them directly. Our task is not to restore naïve faith in judicial neutrality (an impossible ideal), but to present students with a vision of constitutional meaning-making—one grounded in politics, history, and democratic politics—in which they can recognize themselves as engaged participants in the future of our …

The Equity Dead Zones: Legal Intersectionality Failure Points In Chapter 13 Bankruptcy, Tearria N. Simmons

The Guardianship Journal

Legal intersectionality failure points describe the systemic fractures that occur where overlapping legal, social, and economic inequalities converge, potentially producing compounded barriers to relief. Each failure point marks a site of marginalization. In what ways do individuals already recognized as vulnerable in Chapter 13 bankruptcy face a heightened risk when multiple forms of disadvantage intersect? When these intersections combine in mutually reinforcing ways—racial, economic, and relational disparities colliding with structural deficiencies in family, property, and bankruptcy law—does it result in pronounced negative outcomes, and, if so, what are those outcomes? Within this convergence, could there be a space where compounded …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

From Australian Influence To Rohingya Refugees: A Systematic Literature Review Of Asylum Seekers And Refugees In Indonesia, Bilal Dewansyah

The Indonesian Journal of Socio-Legal Studies

The fact that Indonesia hosts asylum seekers and refugees attracted not only policy debate and media attention but also academic research. However, no systematic review has been conducted to assess the scholarly literature on this topic. This article is intended to fill this gap by presenting a systematic literature review (SLR) on asylum seekers and refugees in Indonesia. As a result, I found five major themes in the reviewed literature: (1) the focus on the Indonesia – Australia relationship; (2) people smuggling; (3) refugees’ journey and living conditions in Indonesia; (4) Rohingya refugees; (5) legal protection and refugee status. However, …

Chains Of Equity: How Nationwide Injunctions Are Unconstitutional, Irfan Mohamed

Themis: Research Journal of Justice Studies and Forensic Science

Since the early judicial beginnings in the English Courts of Chancery, the principles of equity have guided judicial remedies for centuries. Modern American courts inherited these principles through reception statutes passed by newly independent states, which adopted English common law, including the concept of equity as a means of providing narrowly tailored remedies to resolve specific injuries. This paper examines the historical foundations of equity and argues that nationwide injunctions, which extend beyond the immediate litigants to affect the general public, are inconsistent with these principles and, therefore, unconstitutional. A historical and doctrinal analysis of the English Court of Chancery, …

Attitudes On Solitary Confinement, Emily Dewey

Undergraduate Theses

Solitary confinement is widespread and recognized as harmful in society. However, it is not as researched as other controversial issues, including immigration, gun control, abortion, etc. Due to this, it is hard to gauge how supportive the public is or isn't of related practices. In a general sense, public support has been established by legislators crafting policy, and by extension United States Supreme Court decision making. This is particularly crucial in discussions on interpretations of the 8th Amendment/ cruel and unusual punishment. Existing case law, such as Peoples V. Fischer, found that solitary confinement was arbitrary and needed reform, including …

From Civic Duties To Democratic Mandates: The Theoretical Framework Of Mill And Tocqueville On Compulsory Voting In The U.S., Olivia Claire Luttrell

Undergraduate Honors Theses

This thesis examines the treatment of jury duty and voting in the United States through the philosophical framework of John Stuart Mill and Alexis de Tocqueville. While jury duty is legally mandated, voting remains optional, despite both civic responsibilities being foundational to democratic participation. This research explores the historical, theoretical, and practical implications of voting becoming compulsory in the United States, as it is in other democratic nations. The analysis includes a comparative case study of the impact of Australia’s mandatory voting to evaluate whether it could become compulsory in the U.S. Both philosophers offer insightful knowledge on the role …

Researching The U.S. Senate Presidential Nominee Confirmation Process, Bert Chapman

Libraries Faculty and Staff Presentations

The beginning of 2025 has seen renewed public attention and emphasis on the constitutionally mandated U.S. Senate confirmation process. This stems from the beginning of the second Trump Administration as its nominees navigate this process. The presentation provides historical background on this process, demonstrates what nominees, Senate oversight committees, and the full Senate in administering this process and enables readers to find out how to access information resources documenting this process. The confirmation process continues throughout presidential administrations and may involve little public attention and controversy or acute public attention and controversy. The contrasting 2025 confirmation experiences of Secretary of …

Reevaluating Felon-In-Possession Laws After Bruen And The War On Drugs, Laura Ginsberg Abelson

Faculty Journal Articles and Book Chapters

The legal landscape surrounding firearm possession is evolving rapidly. In 2022, the Supreme Court accelerated its expansion of the individual right to bear arms under the Second Amendment in New York Rifle & Pistol Ass’n v. Bruen. Since Bruen, courts around the country have struck down nearly all types of firearm regulations, with a notable exception: felon-in-possession laws. This Article examines the implications of a legal landscape where those who have prior felony convictions, and especially prior drug convictions, are punished harshly for the same behavior—possession of a firearm—that is constitutionally protected for nearly everyone else. I argue …

Dobbs V. Brown, Benjamin H. Barton

Dickinson Law Review (2017-Present)

Dobbs v. Jackson Women’s Health Organization1is the most important and impactful Supreme Court decision since at least Roe v. Wade, and potentially since Brown v. Board of Education. Past survey data show that most Americans can only name two Supreme Court opinions: Roe and Brown. Dobbs will surely join that list. This Article compares the history, drafting, and opinions of Dobbs and Brown to show what a missed opportunity Dobbs represents. Regardless of whether you agree or disagree with the opinion, it should be clear that Dobbs was one of those unique times (like that of Brown) where the Court …

The Practice Of Executive Constitutionalism, Conor Clarke, Daniel Epps

Scholarship@WashULaw

The Executive Branch must inevitably interpret the Constitution. Although departmentalists and judicial supremacists disagree about the scope of the Executive’s constitutional authority, few believe the Constitution is only for the courts. But what are the practices through which the Executive Branch interprets the Constitution and translates those interpretations into concrete decisions? What is their history? And what, if anything, is distinctive about them? While a rich and growing literature has examined some aspects of these questions, scholars have not broadly canvased the most central tools by which the Executive Branch shapes and implements constitutional law, or considered what makes them …

The Keys To The Kingdom: The Unexpectedly Unsettled Definitions Of Security And Sale And The Overruling Of Chevron, Joel Seligman

Scholarship@WashULaw

This article explores two important unresolved questions for the Federal Securities regulation under the Securities Act of 1933 and the Securities Exchange Act of 1934. The definition of security and the definition of sale were increasingly contested and potentially unstable before the United States Supreme Court decision in Loper Bright Enterprises v. Raimondo overruled the Chevron doctrine.

The Curiously Minor Role Of Minor V. Happersett (Foreword), Susan Frelich Appleton, Travis Crum, Hannah Keidan

Scholarship@WashULaw

This Foreword introduces a symposium marking the 150th anniversary of Minor v. Happersett, a Supreme Court decision unanimously holding that the Fourteenth Amendment's Privileges or Immunities Clause did not enfranchise women. Notwithstanding its impact on the women's suffrage movement and the subsequent ratification of the Nineteenth Amendment, Minor presents a puzzle: it is a relatively obscure precedent that remains deeply relevant to contemporary legal debates. To elucidate this point, this Foreword juxtaposes Minor with two notorious Supreme Court decisions: Dred Scott and Dobbs.

Like Dred Scott, Minor pairs a morally repugnant result with legalistic reasoning. But whereas …

Rational Gridlock, Scott Baker, Michael D. Gilbert

Scholarship@WashULaw

We examine the design of lawmaking institutions when advocates have agenda setting power and there is randomness in the status quo laws eligible for reform. The institutional designer maximizes voter welfare. We find that the optimal arrangement consists of two lawmaking institutions that must agree to enact any reforms. The institutions do not share preferences with one another or with the median voter. As a result, gridlock arises: the institutions reject some reforms that the median voter favors. However, when reform succeeds, it tends to be modest in scope and to more closely track what the median voter prefers. The …

Brief For Tax Law Professors As Amici Curiae In Support Of Petitioners In Learning Resources (No. 24-1287) And Respondents In V.O.S. Selection (No. 25-250), Conor Clarke, Jon Endean, Ari Glogower, Daniel J. Hemel

Scholarship@WashULaw

The Constitution gives Congress, and not the President, the authority to “lay and collect Taxes, Duties, Imposts, and Excises.” The Constitution also mandates that revenue measures begin in the House of Representatives, requires that such measures be geographically uniform, and prohibits the states from imposing import duties without congressional consent. Read together with Article I’s vesting of “all legislative Powers” in Congress and the familiar requirements of bicameralism and presentment, these provisions reflect a recurring constitutional commitment: Tariffs are national and legislative—and thus to be determined by a representative Congress.

History bolsters these textual commitments. State conflict over import duties …

The Original Function Of Tax Apportionment, Conor Clarke, Peter J. Wiedenbeck

Scholarship@WashULaw

The Constitution’s requirement that direct taxes be apportioned by state population is both confounding and important. At best, tax apportionment is regarded as reflecting the unique federalism concerns of the Founding; at worst, it is viewed as a tainted product of the constitutional compromise over slavery. And, in light of the Supreme Court’s decision in Moore v. United States (2024)—which refused to rule out that apportionment might be required for taxes on unrealized gains—tax apportionment is the subject of renewed legal and scholarly interest.

We consider one historical dimension of tax apportionment that has not been developed elsewhere: its original …

Lessons Learned From The Trump Rule Of Law Stress Test: Beware Bad Faith Actors, Brian Z. Tamanaha

Scholarship@WashULaw

The second Trump Administration has engaged in a vast swath of actions that press against the outer boundaries of legality. These actions provide a unique opportunity to identify potential vulnerabilities and expose how the rule of law can be undermined. While I will elucidate well-known points along the way, my primary aim is to bring out aspects of the rule of law that usually go unnoticed or under the radar. After setting out basic aspects of the rule of law, I cover three topics: 1) adhering to the truth, 2) pretextual arguments, and 3) flooding the field with actions and …