At the turn of the twentieth century, the U.S. system of public finance underwent a dramatic, structural transformation. The late nineteenth-century system of indirect taxes, associated mainly with the tariff, was eclipsed in the early decades of...

The earned income tax credit (EITC) is a transfer program aimed primarily at low income working parents, administered by the Internal Revenue Service (IRS) as part of the federal income tax. Although generally tax-like in its administration, in...

Each year, the UCLA School of Law hosts the Melville B. Nimmer Memorial Lecture. Since 1986, the lecture series has served as a forum for leading scholars in the fields of copyright and First Amendment law. In recent years, the lecture has been...

During World War II, the lawyers of the NAACP considered the problem of discrimination in employment as one of the two most pressing problems (along with voting) facing African Americans. In a departure from past practice, they pursued the cases of...

This Article explores the original meaning of the Recess Appointments Clause. Under the current interpretation, the Clause gives the President extremely broad authority to make recess appointments. The Article argues, however, that the original...

Labor law scholars have long recognized that the National Labor Relations Act no longer deters employers from committing unfair labor practices, especially during the crucial time periods of union organizing drives and first contract negotiations...