Except for a few snotty remarks of the sort a reviewer has to make to keep his union card, this review praises Jonathan Barry Forman's monumental Making America Work (2006). Forman is concerned about (1) perverse incentives that keep Americans from working to full capacity or, in some cases,...

This symposium article examines the meaning of the term Indian lands - the lands that might become sites for Indian gaming-in the Indian Gaming Regulatory Act of 1988. At its core, the term is unambiguous: it includes reservations and other lands that, at the time of IGRA's enactment, were held...

This article discusses the Supreme Court’s decision in National Federation of Independent Business v. Sebelius, which concluded that the penalty in the Obamacare legislation for failure to acquire suitable health insurance will be a tax authorized by the Taxing Clause in the Constitution. The...

This article is a response to one written by Professor Calvin Johnson, who contends that a wealth tax like those proposed by presidential candidates Warren and Sanders would be clearly constitutional. This article argues that a wealth tax would be a direct tax and that, under the Constitution,...

This article reviews several significant articles dealing with the national taxing power and related subjects. The articles were published or generally made available within the preceding year or so. The pieces discussed focus on the presidential taxing power; NFIB v. Sebelius; King v. Burwell...

This article discusses Allstar Marketing Group, LLC v. United States, in which the Court of International Trade ruled, in 2017, on a question of cosmic significance: whether, for purposes of computing the tariff due on importation, a Snuggie is a blanket or a garment. The stakes were...

This essay discusses the Origination Clause in the Constitution, which in form requires that “Bills for raising Revenue” originate in the House of Representatives, which was thought to be closer to the people than was the Senate. The Origination Clause had principle underlying it, but it has...

Because of the foreign business dealings of President Donald Trump and his family, interpreting the Foreign Emoluments Clause has become a nearly fulltime job for political pundits, with stories about the clause appearing in every conceivable media outlet. The clause provides that “no Person...

While the legislation popularly (or unpopularly) known as the Tax Cuts and Jobs Act of 2017 was working its way through Congress, many colleges and universities were afraid that the repeal of Internal Revenue Code section 117(d), as provided in the House version of the bill, would have...

This review, reflecting the then youthful skepticism of the reviewer, expressed reservations about the extent to which international law does, can, and should constrain the use of force. The review also contains some incredibly wrongheaded predictions, about, for example, the longevity of the...