Topic

Symposium

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  • ArticleVol. 103 · Iss. 6

    Foreword: The Constitution and Public Finance—Why Now and Why Ever?

    Each year, the Washington University Law Review publishes an issue featuring papers presented at our annual symposium. This year’s symposium, held at the Law…

  • ArticleVol. 103 · Iss. 6

    The Crisis of Appropriations Law

    Introduction Appropriations law is a unique body of federal law. Appropriations law imposes its own somewhat baroque set of statutory interpretation rules, approves of…

  • ArticleVol. 103 · Iss. 6

    The Missing Constitutional Law of Executive Conditions

    Abstract This Article contributes to the development of the constitutional law of executive conditions. The appropriations presidentialism of the second Trump Administration—the shift from…

  • ArticleVol. 103 · Iss. 6

    Public Functions and Private Resources

    Abstract At the federal level, the boundary between public and private functions is under pressure. On top of longstanding trends toward privatizing government functions…

  • ArticleVol. 103 · Iss. 6

    Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation

    Abstract 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…

  • 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…

  • 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…

  • 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…

  • ArticleVol. 103 · Iss. 6

    Against Doctrinal Siloing: Harmonizing Fiscal Federalism and the U.S. Constitution

    Introduction The founders have been credited with “splitting the atom of sovereignty” in creating our federal system. Yet this revolutionary achievement has fractured into…

  • 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…

  • 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…

  • ArticleVol. 102 · Iss. 6

    Foreword: The Curiously Minor Role of Minor v. Happersett

    This symposium marks the 150th anniversary of Minor v. Happersett, a Supreme Court decision unanimously holding that the Fourteenth Amendment’s Privileges or Immunities Clause…