Recent Submissions

  • A GILTI High-Tax Exclusion Election Would Erode the U.S. Tax Base 

    Shay, Stephen (Tax Analysts, 2019-11-18)
    This article is slightly edited from a public comment letter originally submitted to Treasury and the IRS. The article argues that the proposed elective expansion of a high-tax exclusion from the reach of GILTI is inconsistent ...
  • The New Food Safety 

    Broad Leib, Emily; Pollans, Margot J. (2019)
    A safe food supply is essential for a healthy society. Our food system is replete with different types of risk, yet food safety is understood as encompassing only foodborne illness and other risks related directly to food ...
  • Congressional Authorization and the War on Terrorism 

    Bradley, Curtis; Goldsmith, Jack (Harvard University, Harvard Law School, 2005)
    This Article presents a framework for interpreting Congress's September 18, 2001 Authorization for Use of Military Force (AUMF), the central statutory enactment related to the war on terrorism. Although both constitutional ...

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