Topic
Taxation
Posts
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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
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…
Conor Clarke & Eric Kubo -
ArticleVol. 103 · Iss. 4
Theories of University Endowment Taxation
University endowment taxation is now one of the most significant issues in U.S. federal tax policy, and it only promises to grow in prominence…
Lauren Libby -
NoteVol. 102 · Iss. 4
Taxing Cultural Endowments
On February 5, 2019, the Museum of Modern Art (MoMA) in New York announced that it had received the largest donation in its ninety-year…
Skyler E. Dykes -
NoteVol. 102 · Iss. 3
Giving Credit When You Are Due: Tax Credits for Birth Mothers Post-Dobbs
Pregnancy is extremely dangerous for women. Maternal mortality rates are tragically high in the United States, and women of color have the greatest risk…
Skyler Ligon -
ArticleVol. 102 · Iss. 1
The Original Meaning of the Sixteenth Amendment
The Sixteenth Amendment to the United States Constitution enshrines Congress’s “power to lay and collect taxes on incomes, from whatever source derived.” Challenges to…
John R. Brooks & David Gamage -
ArticleVol. 101 · Iss. 2
The Common Ownership Tax Strategy
The recent mass shift by American retail investors into index funds has given rise to a modern form of common ownership. Significant stakes in…
Danielle A. Chaim -
ArticleVol. 100 · Iss. 5
Good Intentions: Administrative Fiat and the General Welfare Exclusion
Abstract Since its introduction in 1913, the federal income tax has viewed income expansively, subjecting virtually all types of enrichment as gross income unless…
Samuel D. Brunson & Christian A. Johnson -
ArticleVol. 100 · Iss. 3
Crypto Assets and the Problem of Tax Classifications
Abstract To date, Internal Revenue Service (I.R.S.) guidance on cryptocurrencies has been thin. When the I.R.S. has issued guidance, it occasionally mishandles the technical…
Eric D. Chason