The 21st Century National Security Constitution
Harold Hongju Koh 91 Geo. Wash. L. Rev. 1391 Even as the Biden Administration’s foreign policy unfolds, in 21st Century practice, foreign... Read More
Pharmaceutical Patents and Adversarial Examination
Dmitry Karshtedt 91 Geo. Wash. L. Rev. 1259 Proposals to improve the work quality of the U.S. Patent and Trademark Office (“PTO”... Read More
Beyond APA Section 553: Hayek’s Two Problems and Rulemaking Innovations
Yoon-Ho Alex Lee 91 Geo. Wash. L. Rev. 1215 Section 553 of the Administrative Procedure Act of 1946 is hailed as “one... Read More
Racism and Trademark Abandonment
Jon J. Lee 91 Geo. Wash. L. Rev. 932 As companies have come to terms with the fact that their brand names... Read More
The Problematic Forgotten Buyback
Yesha Yadav 91 Geo. Wash. L. Rev. 864 Totaling in excess of $100 billion dollars in transactions annually, debt buybacks allow a... Read More
Constitutional Double Standards: The Unintended Consequences of Reducing Police Presence
Ric Simmons 91 Geo. Wash. L. Rev. 817 In the wake of massive protests in the summer of 2020, many municipalities began... Read More
JRAD Redux: Judicial Recommendation Against Immigration Detention
Mary Holper 91 Geo. Wash. L. Rev. 561 There is a dire need for bail reform in the immigration detention system. Scholars... Read More
Hortatory Mandates
Nathan Cortez & Lindsay F. Wiley 91 Geo. Wash. L. Rev. 617 This Article is the first to describe “hortatory mandates” and... Read More
The Case for Taxing Away Unsustainable Profits
Allison Christians & Tarcísio Diniz Magalhães | 91 Geo. Wash. L. Rev. 697 | When businesses offload environmental and social costs on the public, the resulting profits are windfalls extracted from current and future taxpayers. Prevailing regulatory and tax remedies have not only failed to eliminate such profiteering, but they have in fact incentivized it. To prevent some from receiving windfalls while everyone else bears the costs, profits can be distinguished between sustainable profits, when costs are internalized, and unsustainable profits, when costs are externalized. While the former would remain subject to the traditional corporate income tax, the latter should be completely taxed away with a surtax. A viable way to achieve this is to combine advanced mechanisms for measuring environmental and social damage across supply chains with classic and emerging legal techniques for differentiating categories of income for tax purposes. Mobilized through the income tax system, these tools can be used to design a cutting-edge windfall tax on unsustainable profits. This Article makes the normative and practical case for doing so.