Current Issue

In late July 2022, as the Inflation Reduction Act was being finalized, a provision limiting the carried interest preference, which allows billionaire hedge fund managers to qualify for the long-term…

The U.S. Supreme Court has revived century-old rhetoric that frames Tribal sovereignty as vanishing. The logic in this reasoning is often cloaked behind concerns for states’ equal footing and interests.…

The world is facing unprecedented species extinctions, wrought in large part by climate change. Slashing greenhouse gas emissions is one crucial response to the climate/biodiversity crisis. The conservation of intact…

Virtual land non-fungible tokens (“NFTs”) used in the metaverse have been around for fewer than five years. As such, there is very little guidance from the Internal Revenue Service (“IRS”)…

In the aftermath of the January 6 attack on the United States Capitol, one question looms large: should former President Donald Trump be prosecuted for his role in fomenting the…

Metaphor can enlighten, but it can also mislead. This Article critiques two metaphors that have become powerful emblems of United States federalism: the “split[ting] the atom of sovereignty” metaphor introduced…

The number of individuals in forced labor worldwide continues to rise. From 2012 to 2021 the estimated number of people in forced labor rose from 20.9 million to 27.6 million.…