Volume 103
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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
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. 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…
Samuel R. Bagenstos -
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…
Zachary S. Price -
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…
Conor Clarke & Ari Glogower -
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 -
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
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
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…
David Gamage & Darien Shanske -
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
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…
Nicole Huberfeld & Matthew B. Lawrence -
ArticleVol. 103 · Iss. 5
White House Inspection
Abstract Attempting to hold the President and White House officials accountable necessarily presents a fundamental conundrum—how to balance essential characteristics such as independence and…
Jonathan David Shaub