Equality Before Tax Law,
2026
Michigan State University College of Law
Equality Before Tax Law, Charles Delmotte
Washington and Lee Law Review
The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to 75 percent of all federal income tax revenue. By granting policymakers discretion to allocate tax exceptions, the tax system not only invites capture but also the weaponization of taxation against disfavored economic and political groups. Yet despite the central role of these exceptions, tax scholars have not articulated a principle requiring taxation according to general rules.
This Article bridges philosophy with insights from political economy to reveal …
Mapping Minority Investigative Powers In Congress,
2026
Georgetown University Law Center
Mapping Minority Investigative Powers In Congress, David Rapallo
Georgetown Law Faculty Publications and Other Works
“Shut down the Senate . . .” “Roll over and play dead . . .” In the first hundred days of President Donald Trump’s second term, these were the rallying cries of two far ends of a debate among Democrats about how to respond to the administration’s unprecedented actions. This debate, which rages on today, has been marked by a lack of specificity about the various oversight tools available to members of the minority party in Congress, particularly when they investigate whether the Executive Branch is faithfully executing the laws Congress passes. Scholarship too has focused little on the full …
Dari Coattail Ke Midterm Check: Pergeseran Patologi Presidensialisme Dan Rekayasa Baru Keserentakan Pemilu,
2026
Faculty of Law, Universitas Indonesia
Dari Coattail Ke Midterm Check: Pergeseran Patologi Presidensialisme Dan Rekayasa Baru Keserentakan Pemilu, Fitra Arsil
Jurnal Konstitusi & Demokrasi
This article offers a reinterpretation of the concurrent election practice in a multiparty presidential system. Traditionally, concurrent elections were designed as a constitutional mechanism to prevent political deadlock by aligning executive power with legislative support. However, the dynamics of contemporary presidentialism have raised a new problem: the threat to democracy now often comes from a president who is too powerful because he or she has succeeded in drawing nearly all political forces into an oversized coalition. This massive coalition ultimately becomes a tool of executive domination that legally narrows the space for opposition and undermines the oversight function of parliament. …
Syarat Usia Presiden Dan Wakil Presiden Dalam Perspektif Konstitusi Dan Konstitusionalisme: Makna Dan Kriteria,
2026
Universitas Padjadjaran, Bandung
Syarat Usia Presiden Dan Wakil Presiden Dalam Perspektif Konstitusi Dan Konstitusionalisme: Makna Dan Kriteria, Ardhes Blandhivay Leuanan, Mei Susanto
Jurnal Konstitusi & Demokrasi
In order to investigate the inconsistent interpretations of the Constitutional Court regarding the age requirements for presidential and vice-presidential candidates, this study will analyze the dynamics of determining age requirements from the perspective of the 1945 Constitution and the principles of constitutionalism. A socio-legal approach is used in the normative research method to analyze the Constitutional Court's decisions in light of the social and political factors that shaped them. According to the results, Constitutional Court Ruling No. 90/PUU-XXI/2023 marks a turning point in the evolution of Indonesian constitutional law. Initially, there was no strict interpretation of the age limits for …
Crisis Aporias In Questioning International Law’S Efficacy And Legitimacy,
2026
Chanakya National Law University, Patna, India
Crisis Aporias In Questioning International Law’S Efficacy And Legitimacy, Swati Singh Parmar
Indonesian Journal of International Law
International law events have been sites of contestation among teachers and scholars of international law and beyond. With each unsettling international event, the international law academe faces new wine in the old bottle questions on international law efficacy based on managerial expectations of international law. Though mostly unfair and disproportionate, these questions–diffused and embodied in teaching and otherwise–weigh heavily on international law’s efficacy and legitimacy during and even beyond the temporality of such events. Before any objective and horizontal assessment of IL through crises, as international law scholars, we must try to ask ourselves a few questions. What makes a …
The Role Of National Recapitalization Funds In Sovereign Lending,
2026
European Stability Mechanism
The Role Of National Recapitalization Funds In Sovereign Lending, Elena Gabriela Olariu, Konstantina Panagopoulou Perez
Journal of Financial Crises
The Global Financial Crisis of 2007–2009 showed that a substantial portion of funds borrowed by a state from a lender of last resort may be allocated to bank recapitalization. While national recapitalization funds are not themselves borrowers, they play a key role in recovery operations. This article analyses how lenders, such as the European Stability Mechanism (ESM) and the European Financial Stability Facility (EFSF), incorporate recapitalization funds into their lending framework and how they deal with extraordinary events, such as corporate transformations or liquidation of these funds. To do this, we formulate three key principles that a lender may consider …
The Waqf (Amendment) Act 2025: Policy, Politics, And Performance,
2026
National Law School of India University
The Waqf (Amendment) Act 2025: Policy, Politics, And Performance, Noor Ameena
Journal of Law and Public Policy
This legislative note examines The Waqf (Amendment) Act at the intersection of religious minority rights and state control. It begins by outlining the concept of waqfs, their significance in the Muslim world, types of waqfs, and modalities of their creation. Providing a brief history of the regulation of waqfs, it highlights the close connection of these Muslim religious endowments with the history of Hindu religious endowments. It evaluates the 2025 legal developments across three key areas: (i) family waqfs, testamentary succession, and gender, (ii) ‘government property’, waqfs, and state appropriation, and (iii) waqf regulation as a potential infringement on religious …
Rethinking International Armed Conflict: Legal Challenges In The Age Of Hybrid Warfare,
2026
Brooklyn Law School
Rethinking International Armed Conflict: Legal Challenges In The Age Of Hybrid Warfare, Oleksandr Havryshuk, Roman Hryshchenko
Brooklyn Journal of International Law
The binary classification of armed conflicts under international humanitarian law (IHL) — distinguishing international armed conflicts (IACs) from non-international armed conflicts (NIACs) — was forged in the aftermath of World War II and increasingly fails to capture the realities of twenty-first century warfare. Hybrid tactics, cyber operations, the proliferation of private military companies (PMCs), the expanding role of non-state actors, and the near-disappearance of formal declarations of war have eroded the analytical utility of the existing framework, generating legal uncertainty and weakening protections for affected populations. This Article critically examines the conceptual foundations of IAC as set out in Common …
Navigating The Legal Waters Of Privatized Commodities And Human Rights: An Exploration Of The Tension Between Water As A Human Right And Water As Investment Property Under International Law,
2026
Brooklyn Law School
Navigating The Legal Waters Of Privatized Commodities And Human Rights: An Exploration Of The Tension Between Water As A Human Right And Water As Investment Property Under International Law, Ella Capen
Brooklyn Journal of International Law
This Note examines the clash between domestic law and international law within the context of Chile’s 2022 modification to the 1981 Water Code as the country transitions from treating water as a privatized commodity to water as a public good. Chile’s 1981 Water Code emerged against the backdrop of a neoliberal economic regime and privatization scheme enabled by the United States and enforced by dictator Augusto Pinochet. This Note reveals the potential difficulties in unraveling established economic and legal foundations, and the conflicts between bilateral investment treaties and local legislation that mutually govern property rights. By examining Chile’s domestic Law …
Table Of Contents,
2026
Seattle University School of Law
How The Dod Discourages Military Families From Seeking Mental Health Counseling,
2026
Seattle University School of Law
How The Dod Discourages Military Families From Seeking Mental Health Counseling, Christina Welch
Seattle University Law Review
The Department of Defense’s (DoD) administration of the Exceptional Family Member Program (EFMP) presents significant barriers to mental health care access for military spouses and children. This paper explores how the EFMP, though designed to support military families with special needs, inadvertently creates barriers to mental health treatment. Military family members often do not seek mental health treatment to avoid the program's mandatory enrollment requirements. Military family members often view enrollment in the program undesirable because enrollment can restrict the pool of potential future duty assignment locations that are available to service members.
The lack of comprehensive data collection by …
Closing Time?,
2026
University of Chicago Law School
Closing Time?, Aziz Z. Huq
Michigan Law Review
A review of No Democracy Lasts Forever: How the Constitution Threatens the United States. By Erwin Chemerinsky.
What Personhood Means,
2026
University of Houston Law Center
What Personhood Means, Laura Portuondo
Michigan Law Review
A review of Personhood: The New Civil War over Reproduction. By Mary Ziegler.
Reflections And Revisionism: Rethinking The U.S. Response To Covid-19,
2026
Northeastern University School of Law
Reflections And Revisionism: Rethinking The U.S. Response To Covid-19, Wendy E. Parmet
Michigan Law Review
A review of In Covid’s Wake: How Our Politics Failed Us. By Stephen Macedo and Frances Lee.
Volume 49 Masthead,
2026
Seattle University School of Law
2025,
2026
Seattle University School of Law
2025, Richard Delgado
Seattle University Law Review
"In a cutting and provocative social critique in one of the more extended Rodrigo Chronicles, Richard Delgado in 2025 employs skillful narrative—one of CRT’s many contributions to legal scholarship —to tell a gripping story of just how far the nation has descended into darkness with President Trump’s re-election. In Delgado’s vision, law professors—along with other political opponents of the President: immigrants, people of color, LGBTQ+ people, women, the underserved—have targets on their backs."
-excerpt from Kevin Johnson's review of 2025
Veiled Justice: Secularism And The Hijab Across Democracies,
2026
Seattle University School of Law
Veiled Justice: Secularism And The Hijab Across Democracies, Mohamed ‘Arafa
Seattle University Law Review
For much of 2022, Iran was gripped by widespread protests led by women who openly challenged the regime’s authority, particularly its compulsory veiling laws, following the death of Mahsa Amini in police custody. Women around the globe came around and showed solidarity with the women in Iran. However, in non-Islamic countries and societies, one can still make out many prejudices and stereotyping connected to the question of whether and to what extent veiling is mandatory for women according to Shārīe’ā law. Is wearing the hijab a choice, or rather, an essential religious practice that religious Muslim women need to obey? …
Rewriting The Playbook: The X’S And O’S Of The House Settlement And The Future Of Student-Athletes’ Voice In Their Compensation,
2026
Seattle University School of Law
Rewriting The Playbook: The X’S And O’S Of The House Settlement And The Future Of Student-Athletes’ Voice In Their Compensation, Matthew K.V. Glazer
Seattle University Law Review
Since the formation of the National Collegiate Athletic Association (NCAA) in the 1900s, collegiate athletes (student-athletes) have been prohibited from using their own name, image and likeness (NIL) for profit. But on July 1, 2021, the NCAA changed course and began allowing student-athletes to profit from their own NIL. In the past few years, U.S. college athletics have undergone significant changes, most notably introducing monetary compensation for student-athletes’ NIL. While these changes were long overdue and ultimately beneficial, they have significantly disrupted the landscape of college sports, giving rise to numerous challenges that some experts have compared to the “Wild …
Mr. Trump Goes To Washington Part Ii: A Review Of Richard Delgado's 2025,
2026
Seattle University School of Law
Mr. Trump Goes To Washington Part Ii: A Review Of Richard Delgado's 2025, Kevin Johnson
Seattle University Law Review
Richard Delgado’s The Rodrigo Chronicles have captivated a generation of law students and legal scholars. Mapping the terrain of race, racism, and Critical Race Theory (CRT), the skillful, and long-running narrative series stands as a testament to Delgado’s dedication to justice for all.
The Rodrigo Chronicles are simply one of Delgado’s many intellectual contributions and part of an unparalleled scholarly legacy. As one of the founders of CRT, he produced a landmark body of scholarship –authoring the field's primary text, making the argument for the regulation of hate speech, forcefully challenging the Black/white binary of civil rights that long dominated …
Comment On Opm’S Confidential Government Information Nondisclosure Agreement,
2026
University of Florida Levin College of Law
Comment On Opm’S Confidential Government Information Nondisclosure Agreement, Rachel Arnow-Richman, Mark Fenster, Jonathan F. Harris, Margaret B. Kwoka, Orly Lobel
UF Law Faculty Publications
This comment critically responds to the U.S. Office of Personnel Management's (OPM) May 2026 proposal to implement a government-wide nondisclosure agreement (NDA) for federal workers. Drawing from our scholarship on workplace governance, employee mobility, whistleblowing, and information controls, we argue that the OPM’s proposal is inconsistent with growing recognition of the risks associated with broad workplace secrecy agreements. Recent federal and state reforms limiting the use of NDAs recognize that such agreements can deter reporting, suppress information of public concern, and impede litigants and government actors from prosecuting wrongdoing. TThese concerns are especially salient in the context of public employment, …
