Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. This article examines the...
In an earlier work entitled Regulating Cybersecurity, Sales argued that cyber defense should be understood not just as a matter for law enforcement and the armed forces, but as a regulatory problem in need of regulatory solutions. This companion...
In defining Fourth Amendment rights, the Supreme Court has repeatedly turned to the archetype of an idealized citizen—the “rugged individual” who will unflinchingly stand up to government authority. This article examines the Court’s use of the...
The National Collegiate Athletic Association (NCAA) prohibits schools from providing financial aid to student-athletes beyond the costs of attending school and forbids student-athletes to receive compensation related to their athletic ability from...
This essay explores interpretive debates over constitutional powers and rights. It aims to explain how opposing viewpoints about power/rights and moral reading/originalism could both accurately reflect the theories on which the nation was founded...
This Article looks to local California jurisdictions’ experiences in regulating electronic smoking devices to examine the mechanisms by which state and local policies converge. It concludes that, over time, California jurisdictions tended to adopt...