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Are Alaska Native corporations Indian tribes? A multimillion-dollar question

CASE PREVIEW By Gregory Ablavsky on Apr 16, 2021 at 8:18 pm Are Alaska Native corporations — special corporations that Congress created in 1971 when it resolved Native claims in Alaska — “Indian tribe[s]” under the Indian Self-Determination and Education Assistance Act? On Monday, the Supreme Court will hear argument on that question in Yellen […]

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Medicaid, Medicare and House representation for the District of Columbia

By Andrew Hamm on Apr 16, 2021 at 5:20 pm This week we highlight cases that ask the Supreme Court to consider, among other things, whether Florida’s Medicaid agency can recoup the cost of past medical expenses from a tort victim’s settlement fund that is intended to pay for future medical care, whether the federal […]

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Harvard FedSoc chapter to host debate on court packing

Upcoming Event By Kalvis Golde on Apr 16, 2021 at 1:45 pm On Tuesday, April 20, at 12 p.m. EDT, the Harvard Law School chapter of the Federalist Society will host a debate, entitled “Breaking the Court or Saving Democracy? A Debate on Court Packing,” between two scholars on the merits of proposals to add […]

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Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

A common argument for raising the corporate income tax rate is that collections as a share of gross domestic product (GDP) fell after the rate was reduced to 21 percent as part of the Tax Cuts and Jobs Act (TCJA) in 2017. But that argument is incomplete, as the U.S. also has a large pass-through […]

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Harvard Law Review panel on Supreme Court journalism

Upcoming Event By Kalvis Golde on Apr 15, 2021 at 11:29 am On Thursday, April 15, at 7:30 p.m. EDT, the Harvard Law Review and Harvard Law School chapters of the American Constitution Society and the Federalist Society will host a discussion with a number of Supreme Court commentators from news outlets, podcasts, Twitter and […]

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Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

For the past two years, the Organisation for Economic Co-operation and Development (OECD) has been debating how to change the tax treatment of large multinationals so that countries can tax corporate profits not just where their headquarters, employees, and assets are but also where a company’s customers are located. The implications of such a change […]

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How High Are State and Local Tax Collections in Your State?

Although Tax Day has been pushed back this year, mid-April is still a good occasion to take a look at tax collections in the United States. Because differing state populations can make overall comparisons difficult, today’s state tax map shows state and local tax collections per capita in each of the 50 states and the […]

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The “great chief” and the “super chief”: A final showdown in Supreme Court March Madness

SCOTUS BRACKETOLOGY By James Romoser on Apr 14, 2021 at 12:19 pm Forget Ali vs. Frazier, Celtics vs. Lakers, or Evert vs. Navratilova. It’s time for Marshall vs. Warren. After three rounds of the first-ever SCOTUS bracketology tournament, only two justices remain. Both held the title of chief justice. Both reshaped American law and society. […]

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Testimony: Convenience Rules and Remote Work in Arkansas

The following is written testimony on Arkansas Senate Bill 484, submitted to the Arkansas Senate Committee on Revenue and Taxation. Chair Sample, Vice-Chair Dismang, and Members of the Committee: I regret that it is not possible to appear before you today as you consider Senate Bill 484, but in lieu of that, as you consider […]

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Labor Share of Net Income is Within Its Historical Range

President Biden’s administration argues in the Made in America Tax Plan that corporate taxes should be raised to address a declining share of national income accruing to labor. The problem with the argument, which primarily relies on measures of gross domestic income, is it ignores that some income doesn’t accrue to workers or capital owners. […]