Nathan Cortez & Lindsay F. Wiley 91 Geo. Wash. L. Rev. 617 This Article is the first to describe “hortatory mandates” and... Read More

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.

Brendan S. Maher 91 Geo. Wash. L. Rev. 446 After Dobbs v. Jackson Women’s Health Organization, the United States Constitution may no... Read More

Zachary D. Kaufman 91 Geo. Wash. L. Rev. 353 Police killings of George Floyd and at least 2,218 other Black Americans since... Read More

Michael Allan Wolf 91 Geo. Wash. L. Rev. 287 In the summer of 2021, the Supreme Court released opinions in three Takings... Read More