In December 2017, Congress passed major tax reform. The reform included an important new provision that grants independent contractors and other passthrough taxpayers, but not employees or corporations, a potential tax deduction equal to 20% of their qualified business income. Critics have...

Romanian Abstract: Articolul prezintă opiniile jurisprudenţiale diferite, ilustrate cu extrase din hotărâri judecătoreşti, referitoare la delimitarea timpului de lucru de timpul de odihnă şi remunerarea muncii suplimentare şi de noapte în cazul personalului militar voluntar, însoţite...

The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...

The term “sharing economy” is flawed, but are the alternatives any better? This Essay evaluates the uses of competing narratives to describe the business model employed by firms like Uber, Lyft, TaskRabbit, and GrubHub. It argues that while the term “sharing economy” may be a misnomer,...

There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of a specially calculated base amount of income....

Recent proposals for a more inclusive capitalism call for labor and minority representation in corporate governance. We examine the joint promise of labor and minority representation in the context of German works councils. The councils are a powerful form of labor representation that grants...

This Comment examines Judge Papalia’s decision to suspend proceedings in the Chapter 11 corporate bankruptcy case In re Modell’s Sporting Goods, Inc. Controversially, this decision effectively postponed Modell’s commercial rent obligations during the COVID-19 economic shutdown. The Comment...

States have responded to COVID-19's ongoing workplace disruptions with myriad workers' compensation policy changes. While some states have extended presumptions of coverage to a large swath of workers who are at risk of contracting COVID-19 on the job, others have been far more measured or have...

Technology has radically changed the way in which human relationships develop and its non-stopping progress is set to affect us more and more in the future. Regarding the world of work, the evolution of the Information and Communications Technologies (ICT) has encouraged a transformation and...

Spanish Abstract: El avance y la masificación en el uso de las Tecnologías de la Información y la Comunicación (TICs) ha modificado enormemente la forma en que las relaciones humanas se desarrollan, y continuará haciéndolo en el futuro. En lo que respecta al campo del derecho del trabajo,...