Author
atomicdust
Posts
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Online2026
Reading Laws, Not Minds: The “Why” Inquiry After Bruen
This Article identifies a tension at the center of the Supreme Court’s post-Bruen Second Amendment doctrine. In other areas of the law, the Court…
Hutchinson Fann & Jordan Al-Rawi -
ArticleVol. 104 · Iss. 1
Trust Litigation
There is a blind spot at the center of American inheritance law. In the late twentieth century, revocable living trusts (rev trusts) replaced wills…
David Horton, Reid Kress Weisbord & Christopher J. Ryan, Jr. -
ArticleVol. 104 · Iss. 1
Fiscally Restraining Criminal Lawmaking
Lawmakers face strong political incentives to criminalize ever more conduct and punish it more harshly, even when adding a new crime or increasing sentence…
Russell M. Gold & Leah Nelson -
ArticleVol. 104 · Iss. 1
Dual-Track Bias
Since the JOBS Act of 2012 made it easier to start the IPO process, startups have increasingly pursued a “dual-track” exit strategy, simultaneously preparing…
Alexander I. Platt -
ArticleVol. 104 · Iss. 1
Board Overload
The board of directors plays a critical role in steering corporate behavior. Over the past two decades, regulators have increasingly required boards to oversee…
Asaf Eckstein, Roy Shapira & Ariel Shillo -
CommentaryVol. 104 · Iss. 1
Beyond the Prison Wall: Refundable Fines as an Alternative to Incarceration
In this Commentary, we introduce the refundable fine, a novel mechanism designed to rehabilitate low- to mid-level first-time offenders and to improve the criminal…
Gideon Parchomovsky & Alex Stein -
ArticleVol. 103 · Iss. 5
Mass Corporate Governance
Abstract Democracy is a compliance cost. At least, that is the modern conception of performative corporate governance. Structurally contingent legal and market characteristics mean…
Caleb N. Griffin -
ArticleVol. 103 · Iss. 6
How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements
Abstract 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…
Noam Noked, Young Ran (Christine) Kim & Reuven Avi-Yonah -
ArticleVol. 103 · Iss. 6
Symmetry and Speech: Nonprofits and the First Amendment
Abstract In the spring of 2025, President Trump threatened Harvard’s tax-exempt status, accusing it of “pushing political, ideological, and terrorist inspired/supporting ‘Sickness.’” In the…
Miranda Perry Fleischer -
ArticleVol. 103 · Iss. 6
Consumption Taxes and the Constitution
Abstract In the aftermath of Moore v. United States, there has been a modest rise in interest in U.S. consumption taxes, not only for…
Brian Galle -
ArticleVol. 103 · Iss. 6
Tariffs and the Progressive Fiscal Constitution
Abstract For more than a century, progressive taxation has constituted the American fiscal state. A resurgent and expanding tariff regime, however, threatens that commitment…
Lawrence J. Liu & Alex Zhang -
ArticleVol. 103 · Iss. 6
The Origination Clause and the President’s Tariffs
Abstract The President’s dramatic use of tariffs has unleashed a host of constitutional and statutory interpretation challenges that promise to make new law. In…
Susan C. Morse, Shu-Yi Oei & Diane M. Ring