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    <title>Recent uclalaw items</title>
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    <description>Recent eScholarship items from UCLA School of Law</description>
    <pubDate>Sat, 17 Oct 2026 23:52:59 +0000</pubDate>
    <item>
      <title>Private Military Firms, the American Precedent, and the Arab Spring</title>
      <link>https://escholarship.org/uc/item/9ww9631t</link>
      <description>This essay, part of the Stanford International Law Journal’s symposium on the Arab Spring, examines the special role foreign military contractors have played (1) in deterring and helping suppress domestic uprisings across the Arab world and (2) in altering the trajectory of the military-contractor industry.</description>
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      <pubDate>Fri, 16 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Running Government Like a Business... Then and Now</title>
      <link>https://escholarship.org/uc/item/9sh3z0b9</link>
      <description>&lt;p&gt;In Against the Profit Motive, Nicholas Parrillo takes us back to a time when the now-vast administrative state was just beginning to find its footing. The administrative state did so, Parrillo tells us, in large part by terminating what in essence was America’s last sustained romance with business-like government — a romance that united government service with the pursuit of profits.&lt;/p&gt;&lt;p&gt;Against the Profit Motive is a work of history, but this history has immense contemporary relevance. Of late, the specialness and legitimacy of the administrative state is increasingly challenged, discredited, and undermined amid calls to, once again, run government like a business. In light of contemporary American government’s widespread reliance on private, for-profit contractors to carry out public responsibilities, its reorientation of the public workforce to more fully respond to market pressures and incentives, and its effective ownership of automotive, insurance, and even venture...</description>
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      <pubDate>Fri, 16 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Of Constitutional Custodians and Regulatory Rivals: An Account of the Old and New Separation of Powers</title>
      <link>https://escholarship.org/uc/item/8zz03122</link>
      <description>&lt;p&gt;The theory and reality of “administrative separation of powers” requires revisions to the longstanding legal, normative, and positive accounts of bureaucratic control. Because these leading accounts are often insufficiently attentive to the fragmented nature of administrative power, they tend to overlook the fact that internal administrative rivals — perhaps as much as Congress, the President, and the courts — shape agency behavior. In short, these accounts do not connect what we might call the old and new separation of powers. They thus fail to capture the multidimensional nature of administrative control in which the constitutional branches (the old separation of powers) and the administrative rivals (the new separation of powers) all compete with one another to influence administrative governance.&lt;/p&gt;&lt;p&gt;Connecting novel insights regarding administrative separation of powers to old — and seemingly settled — debates over the design and desirability of bureaucratic control,...</description>
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      <pubDate>Fri, 16 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Privatization’s Pretensions</title>
      <link>https://escholarship.org/uc/item/21v2x7nt</link>
      <description>&lt;p&gt;For decades, policymakers have been privatizing government responsibilities for the customary, and ostensibly exclusive, objective of providing the public with the same goods and services more efficiently. It is becoming increasingly apparent that these policymakers are also doing something different: they are using that purportedly technocratic process to substantively alter the very policies they are supposed to be neutrally administering. And, it is working: these privatization “workarounds” can directly change the content of public education, health, and social welfare programs, the outcome of regulatory enforcement and rulemaking proceedings, and the trajectory of police and national security operations.&lt;/p&gt;&lt;p&gt;Workarounds provide outsourcing agencies with the means of accomplishing distinct policy goals that – but for the pretext of technocratic privatization –&amp;nbsp;would either be legally unattainable or much more difficult to realize. In short, they are executive aggrandizing....</description>
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      <pubDate>Fri, 16 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Separation of Powers and Centripetal Forces: Implications for the Institutional Design and Constitutionality of Our National Security State</title>
      <link>https://escholarship.org/uc/item/0n72m4z2</link>
      <description>&lt;p&gt;Today’s national-security state is increasingly highly concentrated, centralized, and consolidated across at least three dimensions: the public-private divide, the federal-state divide, and the political–civil servant divide within government agencies. Each of these dimensions of concentration, centralization, and consolidation has been individually examined. Yet notwithstanding careful study, there has been little appreciation of the potentially reinforcing effects of consolidation occurring along any two, let alone all three, of the relevant dimensions. That is to say, scholars and policymakers have generally zeroed in on only one dimension of consolidation at a time — and they have assessed the pros and cons of public-private, federal-state, or intra-agency consolidation against what they treat as an otherwise static backdrop.&lt;/p&gt;&lt;p&gt;This Essay insists that we need to think more capaciously and systemically — to take stock of all of the moving parts and gauge how they work...</description>
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      <pubDate>Fri, 16 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>The Organization for Economic Cooperation and Development's Role in International Law</title>
      <link>https://escholarship.org/uc/item/8tt2h29d</link>
      <description>The Organization for Economic Cooperation and Development (OECD) has played, and continues to play, an important and largely unrecognized role as a lawmaking body. The OECD occupies a unique space in the international lawmaking field, in large part because it was not established with lawmaking as a priority. In a small number of cases, however, it has played a significant role in crafting the emerging architecture of global governance. Case studies of the hazardous waste trade, the Bribery Convention, and the OECD Guidelines for Multinational Enterprises are presented to demonstrate a clear pattern. A topic of major concern arises on the international stage, such as hazardous waste trade, bribery, or corporate conduct. Efforts within the United Nations or other international organizations to draft an agreement are unsuccessful. The OECD proceeds on its own and provides an agreement that serves as the basis for future negotiations in fora with wider membership. The keys to this...</description>
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      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Authoritarian Populism and the Rule of Law</title>
      <link>https://escholarship.org/uc/item/6x34s200</link>
      <description>&lt;p&gt;This essay, a revised and expanded version of my keynote address at the California Western School of Law’s 2026 Spring Symposium on the Rule of Law: A Global Examination of Government and Institutional Power, explores the relationship of authoritarian populism to the rule of law. Unlike its universal record of democratic backsliding and assaults on the separation of powers, there is a certain ambiguity in both the practice of authoritarian populist regimes and the literature on it with respect to this issue. While the ways in which such regimes are hostile to the rule of law are routinely and properly emphasized, some influential commentators have also identified and underscored their general legalistic approach to governance and preferred employment of procedurally valid forms of legal and constitutional change. Since these might be thought of as laudable, rather than nefarious, traits from a rule of law perspective, this seemingly bifurcated reality and analysis calls for...</description>
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      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Gardbaum, Stephen</name>
      </author>
    </item>
    <item>
      <title>Teaching Policy Instrument Choice in Environmental Law: The Five P's</title>
      <link>https://escholarship.org/uc/item/4r68185j</link>
      <description>&lt;p&gt;While environmental law may appear dauntingly complex, and on occasion truly is, it turns out that understanding instrument choice can be straightforward. Perhaps surprisingly, there are only five basic policy instruments in play, and these can be effectively taught through a simple framework known as “The Five P’s.” Just as a complex sonata can be reduced to a small number of white and black piano keys, so can students’ mastery of the Five P’s allow them to identify the potential range of policy instruments at work in any statute. Despite their application across a dizzying range of situations, the basic environmental policy tools remain the same.&lt;/p&gt;&lt;p&gt;The Five P’s include Prescriptive Regulation, Property Rights, Penalties, Payments, and Persuasion. To be sure, this framework cannot perfectly capture the dizzying range of all environmental policy. The vast majority of instruments, however, do fit easily within the Five P’s framework. As a result, a teacher can easily share...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4r68185j</guid>
      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>What is the Emperor Wearing? The Secret Lives of Ecosystem Services</title>
      <link>https://escholarship.org/uc/item/465826h6</link>
      <description>Since exploding onto the scene in the late 1990s, the concept of ecosystem services has become immensely popular in environmental policy around the globe. Described in books, debated by scholars, taught in the classroom, lobbied for by environmental groups, adopted by the United Nations in its Millennium Ecosystem Assessment, and legislated in Congress, ecosystem services continue to generate significant excitement across the policy spectrum. Presented at Pace Law School as the annual Gilbert and Sara Kerlin Lecture, these remarks are offered from the perspective of someone who has been working in the field for over a decade. This piece takes a close look at why the concept of ecosystem services has enjoyed such rapid adoption in the policy world, whether the enthusiasm is justified, and where the field is going.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/465826h6</guid>
      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Climate Change Meets the Law of the Horse</title>
      <link>https://escholarship.org/uc/item/2q26k0p7</link>
      <description>&lt;p&gt;The climate change policy debate has only recently turned its full attention to adaptation - how to address the impacts of climate change we have already begun to experience and that will likely increase over time. Legal scholars have in turn begun to explore how the many different fields of law will and should respond. During this nascent period, one overarching question has gone unexamined: how will the legal system as a whole organize around climate change adaptation? Will a new distinct field of climate change adaptation law and policy emerge, or will legal institutions simply work away at the problem through unrelated, duly self-contained fields, as in the famous Law of the Horse? This Article is the first to examine that question comprehensively, to move beyond thinking about the law and climate change adaptation to consider the law of climate change adaptation.&lt;/p&gt;&lt;p&gt;Part I of the Article lays out our methodological premises and approach. Using a model we call Stationarity...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2q26k0p7</guid>
      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Regulating Climate: What Role for the Clean Air Act?</title>
      <link>https://escholarship.org/uc/item/9zz119mb</link>
      <description>While the Obama administration has made climate change a priority and the House of Representatives has passed a bill, it remains uncertain when or if the Senate will act on this issue, much less what final legislation might be signed. Until then, the Clean Air Act (CAA) remains the law of the land. In light of the CAA's central role in addressing climate change over at least the near term and perhaps far longer, on March 26, 2009, a group of the nation’s leading CAA experts gathered at Duke University to focus specifically on how the U.S. Environmental Protection Agency (EPA) could or should use the CAA to reduce the nation’s greenhouse gases (GHGs). This short article highlights the major points debated during the day-long conference and provides insights into the factors EPA will need to consider as it moves forward with crafting GHG regulations under Title I and Title II of the CAA.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9zz119mb</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Daniels, Brigham</name>
      </author>
      <author>
        <name>Polikov, Hannah</name>
      </author>
      <author>
        <name>Profeta, Tim</name>
      </author>
    </item>
    <item>
      <title>Labor Rights, Globalization and Institutions: The Role and Influence of the Organization for Economic Cooperation and Development</title>
      <link>https://escholarship.org/uc/item/9jr3h1xp</link>
      <description>&lt;p&gt;In exploring the promotion of labor rights by international governmental institutions, scholars have largely focused on the International Labor Organization, the WTO, and the European Union. In this well trodden field of study, though, another key IGO player has been overlooked, with little scholarly consideration given to the role of the Organization for Economic Cooperation and Development (OECD). Even those who know of the OECD focus on its well-known activities in economic spheres, rarely thinking of its role in relation to social issues, much less to labor rights. While the OECD's reports, recommendations and decisions have been discussed in a wide range of scholarship, remarkably little has been written on the institution itself. This oversight is unfortunate because the OECD has played, and continues to play, an important role outside a purely economic context.&lt;/p&gt;&lt;p&gt;This article focuses on the OECD's role in the development of labor rights, but its findings are relevant...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9jr3h1xp</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Corn Futures: Consumer Politics, Health, and Climate Change</title>
      <link>https://escholarship.org/uc/item/9hr2b6vh</link>
      <description>The Mexicans have long been known as the Corn People, but that label perhaps provides a better fit for modern day Americans. The simple seeds of corn play a fundamental role unprecedented in the history of human agriculture. Corn now underpins two major sectors, arguably the two most important sectors, of our modern economy - food supply and energy supply. How we choose to consume this seed has far-ranging consequences for pressing issues as far apart as climate change and diabetes, energy policy and immigration, tropical deforestation and food riots.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9hr2b6vh</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Britton-Purdy, Jedediah S.</name>
      </author>
    </item>
    <item>
      <title>Decentralized Administrative Law in the Organization for Economic Cooperation and Development</title>
      <link>https://escholarship.org/uc/item/9786m8zh</link>
      <description>From Introductory Paragraph: When one thinks of international organizations whose administrative processes legal scholars should understand, the European Union and the World Trade Organization come to mind without a moment's hesitation. A bit later, perhaps, one might also come up with the Montreal Protocol secretariat, Codex Alimentarius, or the International Organization for Standardization. It will probably take a good while before the Organization for Economic Cooperation and Development (OECD) comes to mind. In some respects this is hardly surprising, for the OECD is neither a well-known nor well-studied international organization (and is certainly not known as a lawmaking institution). Located in Paris and best known for its research reports, the OECD has a "secret life" that goes well beyond that of policy analysis. Indeed, a number of its activities influence domestic agency action far more than is generally realized.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9786m8zh</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Is It Safe to Drink the Water?</title>
      <link>https://escholarship.org/uc/item/8dn188rm</link>
      <description>&lt;p&gt;Throughout history, societies have been predicated on ready access to sources of drinking water, whether in the cisterns of Masada high above the Dead Sea, the graceful aqueducts carrying water into Rome, or the sacred Aboriginal water holes in Australia’s outback. But access is not enough. The water has to be safe to drink. And this presupposes a deceptively simple question - how do we know what “safe” water is?&lt;/p&gt;&lt;p&gt;In 21st century America, the answer seems simple - government experts and scientists tell us. We take for granted that our tap water is subject to exacting chemical and biological analyzes. The name of the relevant federal law - The Safe Drinking Water Act - says it all. Yet, in historical terms, the very idea of the need to conduct detailed chemical and biological analyzes, much less even appreciating why we should care about drinking water’s invisible contents, is still stunningly novel. The germ theory of disease has only been around for about 150 years, a...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8dn188rm</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Currencies and the Commodification of Environmental Law</title>
      <link>https://escholarship.org/uc/item/89r110fr</link>
      <description>&lt;p&gt;If one compares environmental trading markets (ETMs), they all seem to share a basic feature--they all exchange commodities that are fungible. A CFC molecule, kilo of herring, or ton of sulfur dioxide seems much the same as another, both in terms of its identity and impact. It's trading apples for apples. Indeed ETMs must assume fungibility--that the things exchanged are sufficiently similar in ways important to the goals of environmental protection and resource allocation efficiency. Otherwise, there would be no assurance that exchanges were equivalent, that trading ensured environmental protection. This core assumption of fungibility, however, turns out to be less obvious and more problematic than first appears.&lt;/p&gt;&lt;p&gt;In this Article we develop a comprehensive analytical framework for evaluating ETMs from the perspective of commodity nonfungibility and explore the challenges that nonfungibilities (trading apples for oranges) present. We argue that in order for ETMs to deliver...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/89r110fr</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>'No Net Loss' - Instrument Choice in Wetlands Protection</title>
      <link>https://escholarship.org/uc/item/7bg3212r</link>
      <description>&lt;p&gt;While not a high priority issue for most people, the public has long recognized the general importance of wetlands. Since President George H.W. Bush's campaign in 1988, successive administration have pledged to ensure there would be "no net loss" of wetlands. Despite these continuous presidential pledges to protect wetlands, in recent decades, as more and more people have moved to coastal and waterside properties, the economic benefits from developing wetlands (and political pressures on obstacles to development) have significantly increased. Seeking to mediate the conflict between no net loss of wetlands and development pressures, the U.S. Environmental Protection Agency (EPA) and Army Corps of Engineers (Corps) have employed a range of policy instruments to slow and reverse wetlands conversion. Through the 1970s and 1980s, the EPA and the Corps relied on prescriptive regulation that discouraged development of wetlands and, even if a permit for wetland filling were granted,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7bg3212r</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Environmental Tribalism</title>
      <link>https://escholarship.org/uc/item/71z9r01d</link>
      <description>&lt;p&gt;Recent writings by Dan Farber and J.B. Ruhl have put forward a strong case for "eco-pragmatic" and "radical middle" approaches to environmental policymaking. Rather than debate the merits of such an approach, in this Article we examine whether eco-pragmatic policy development is likely in practice and where it might occur, given the tribal nature of public environmental advocacy. We use the remarkably polarized reaction to Bjorn Lomborg's book, "The Skeptical Environmentalist," as a vehicle to explore the seemingly fundamental divide that exists between warring parties within the environmental law and policy communities. By offering a more complete understanding of why parties involved in environmental policymaking exhibit such stark bipolarism, we seek to help proponents of pragmatic, inclusive approaches to environmental law and policy overcome the field's tribal dynamics.&lt;/p&gt;&lt;p&gt;While many commentators point to the apparently incompatible worldviews of "bean counters" and...</description>
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      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Kysar, Douglas A.</name>
      </author>
    </item>
    <item>
      <title>Implementing the New Ecosystem Services Mandate of the Section 404 Compensatory Mitigation Program: A Catalyst for Advancing Science and Policy</title>
      <link>https://escholarship.org/uc/item/6ks7w05z</link>
      <description>On April 10, 2008, the U.S. Army Corps of Engineers (Corps) and Environmental Protection Agency (EPA) jointly published final regulations defining standards and procedures for authorizing compensatory mitigation of impacts to aquatic resources the Corps permits under Section 404 of the Clean Water Act (Section 404). Prior to the rule, the Section 404 compensatory mitigation program had been administered under a mish-mash of guidances, inter-agency memoranda, and other policy documents issued over the span of 17 years. A growing tide of policy and science scholarship criticized the program's administration as not accounting for the potential redistribution of ecosystem services that results when wetlands are filled at impact sites and mitigation wetlands are provided at possibly significant distances away. Although motivated primarily by the need to bring the program under one comprehensive regulatory framework, the new rule also for the first time introduces ecosystem services...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6ks7w05z</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
      <author>
        <name>Goodman, Iris</name>
      </author>
    </item>
    <item>
      <title>Ecosystem Services in Decision Making: Time to Deliver</title>
      <link>https://escholarship.org/uc/item/6165s955</link>
      <description>Over the past decade, efforts to value and protect ecosystem services have been promoted by many as the last, best hope for making conservation mainstream - attractive and commonplace worldwide. In theory, if we can help individuals and institutions to recognize the value of nature, then this should greatly increase investments in conservation, while at the same time fostering human well-being. In practice, however, we have not yet developed the scientific basis, nor the policy and finance mechanisms, for incorporating natural capital into resource- and land-use decisions on a large scale. Here, we propose a conceptual framework and sketch out a strategic plan for delivering on the promise of ecosystem services, drawing on emerging examples from Hawai‘i. We describe key advances in the science and practice of accounting for natural capital in the decisions of individuals, communities, corporations, and governments.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6165s955</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Daily, Gretchen</name>
      </author>
      <author>
        <name>Polasky, Stephen</name>
      </author>
      <author>
        <name>Goldstein, Joshua</name>
      </author>
      <author>
        <name>Kareiva, Peter</name>
      </author>
      <author>
        <name>Mooney, Harold</name>
      </author>
      <author>
        <name>Pejchar, Liba</name>
      </author>
      <author>
        <name>Ricketts, Taylor</name>
      </author>
      <author>
        <name>Shallenberger, Robert</name>
      </author>
    </item>
    <item>
      <title>Protecting Natural Capital Through Ecosystem Service Districts</title>
      <link>https://escholarship.org/uc/item/5nk1236h</link>
      <description>&lt;p&gt;In this article, we focus on the potential of governmental authorities dedicated to management of ecosystem services. We argue that the creation of such Ecosystem Service Districts (ESDs) will improve the efficient provision of services necessary for human welfare. At the moment, when agencies manage for natural resources, they typically do so in a defined geographical area or district. Given the prevalence and importance of districts for soil conservation, resource conservation, flood control, and other local services, we explain how ESDs could provide a coherent and efficient governmental institution for monitoring and investing in natural capital. A focus on ESDs would create a mechanism to help ensure that natural capital is protected and maintained with the same care and concern as that given to built and human capital.&lt;/p&gt;&lt;p&gt;Establishing and managing ESDs will involve an exploration of the underlying ecological processes that provide the services, of the economic significance...</description>
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      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Daily, Gretchen</name>
      </author>
      <author>
        <name>Ehrlich, Paul</name>
      </author>
      <author>
        <name>Heal, Geoffrey M.</name>
      </author>
      <author>
        <name>Boggs, Carol</name>
      </author>
      <author>
        <name>Hellman, Jessica</name>
      </author>
      <author>
        <name>Hughes, Jennifer</name>
      </author>
      <author>
        <name>Kremen, Claire</name>
      </author>
      <author>
        <name>Ricketts, Taylor</name>
      </author>
    </item>
    <item>
      <title>Thirst: A Short History of Drinking Water</title>
      <link>https://escholarship.org/uc/item/5kf4k2zq</link>
      <description>&lt;p&gt;From earliest times, human societies have faced the challenge of supplying adequate quality and quantities of drinking water. Whether limited by arid environments or urbanization, provision of clean drinking water is a prerequisite of any enduring society, but it is a daunting task for drinking water is a multi-faceted resource. Drinking water is most obviously a physical resource, one of the few truly essential requirements for life. Drinking water is also a cultural resource, of religious significance in many societies; a social resource, access to water reveals much about membership in society; a political resource, the provision of water to citizens can serve important communication purposes; and finally, when scarce, water can become an economic resource. As recent conflicts in developing countries make clear, managing and mediating these many facets of drinking water is no easy matter. Understanding a society's ability to provide clean drinking water to its citizens,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5kf4k2zq</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Harnessing the Power of Information for the Next Generation of Environmental Law</title>
      <link>https://escholarship.org/uc/item/5g82054r</link>
      <description>&lt;p&gt;Despite the ubiquity of information, no one has proposed calling the present era the Knowledge Age. Knowledge depends not only on access to reliable information, but also on sound judgment regarding which information to access and how to situate that information in relation to the values and purposes that comprise the individual's or the social group's larger projects. This is certainly the case for wise and effective environmental governance. A regulator needs accurate information to understand the nature of a problem and the consequences of potential responses. Likewise, the regulated community needs information to decide how best to comply with adopted rules, and the public needs information in order to accept the credibility and legitimacy of the regulatory regime. But governance also requires judgment regarding how to manage information itself - how to structure burdens of proof in light of goals such as public safety or promotion of economic growth, how to balance the...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5g82054r</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Kysar, Douglas A.</name>
      </author>
    </item>
    <item>
      <title>Creating Markets for Ecosystem Services: Notes from the Field</title>
      <link>https://escholarship.org/uc/item/5fx348bs</link>
      <description>&lt;p&gt;Created by the interactions of living organisms with their environment, ecosystem services support our society in many critical ways, from providing clean air and water, decomposing waste, and pollinating flowers, to regulating climate, and pacifying floodwaters. Interest in ecosystem service markets has recently exploded, with a cover article in The Economist just a few months ago. Scholarship in the field, though, is still quite young.&lt;/p&gt;&lt;p&gt;Despite their immense practical value, with rare exception, ecosystem services are neither prized by markets nor explicitly protected by the law. In recent years, an increasing number of initiatives around the world have sought to create markets for services, some dependent on government intervention and some created by entirely private ventures. These experiences have demonstrated that investing in natural capital rather than built capital can make both economic and policy sense. Informed by the author's recent experiences establishing...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5fx348bs</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>The Effects of Wetland Mitigation Banking on People</title>
      <link>https://escholarship.org/uc/item/4rn5b8v0</link>
      <description>&lt;p&gt;In the decade since the Corps of Engineers (Corps) and Environmental Protection Agency (EPA) officially blessed wetland mitigation banking for purposes of satisfying mitigation requirements under Section 404 of the Clean Water Act (CWA), the practice has fueled an ongoing debate about its pros and cons. For the most part, however, the debate has focused on the relative advantages and disadvantages of banking programs in terms of administrative efficiency and ecological impact, with little attention being paid to the effects of wetland mitigation banking on people. This article presents the first comprehensive empirical study of the demographics of wetland mitigation banking, revealing what has long been suspected - that banking facilitates the redistribution of wetland resources from urban to rural areas, taking with them the important ecosystem service values wetlands provide to human communities.&lt;/p&gt;&lt;p&gt;After an overview of the economic service values wetlands provide, the...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4rn5b8v0</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>A Field of Green? The Past and Future of Ecosystem Services</title>
      <link>https://escholarship.org/uc/item/4qs8t64f</link>
      <description>&lt;p&gt;In recent years, interest in ecosystem services has exploded. From cover stories in the New York Times and The Economist, websites connecting buyers and sellers of ecosystem services, and the comprehensive UN-sponsored Millennium Assessment - a report on the state of the world's ecosystem services - to a statement by the U.S. Secretary of Agriculture calling for a future where credits for clean water, greenhouse gases, or wetlands can be traded as easily as corn or soybeans, the ecosystem services approach has firmly arrived in the environmental policy world. But what does this approach entail and where is it going?&lt;/p&gt;&lt;p&gt;This short article reviews the state of the field. Although critical to our well-being, ecosystem services are neither explicitly protected by the law nor traded in markets. The first section explains the three major obstacles to protection and commodification of ecosystem services. The second section proposes payments for services as an alternative policy...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4qs8t64f</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Climate Change, Dead Zones, and Massive Problems in the Administrative State: A Guide for Whittling Away</title>
      <link>https://escholarship.org/uc/item/4f78t72m</link>
      <description>Mandates that agencies solve massive problems such as sprawl and climate change roll easily out of the halls of legislatures, but as a practical matter what can any one agency do about them? Serious policy challenges such as these have dimensions far beyond the capacity of any single agency to manage effectively. Rather, as the Supreme Court recently observed in Massachusetts v. Environmental Protection Agency, agencies, like legislatures, do not generally resolve massive problems in one fell swoop, but instead whittle away over time, refining their approach as circumstances change and they develop a more nuanced understanding of how best to proceed. Whether sprawl, climate change, or other daunting challenges, agencies are increasingly being told to address massive problems but without obvious tools or strategies to do so. In this Article we explore what it means for agencies to whittle away at massive problems. Administrative law scholarship has assumed that massive problems...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4f78t72m</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Who’s Number One?</title>
      <link>https://escholarship.org/uc/item/3fr4x3mg</link>
      <description>What do environmental lawyers consider the most significant environmental cases? In 2001, Jim Salzman conducted a survey of the envlawprofs listserv for the "Most Excellent" environmental law cases in the field, tabulating the top cases for law profs and for practicing attorneys. Given the significant decisions over the eight years, we thought it would be useful to conduct the survey again, this time using a dedicated website and surveying both the envlawprofs listserv and members of the ABA's Section on Environment, Energy and Resources. We enjoyed a high level of participation, with over 440 responses from across the nation, from academics and practitioners alike. Among the most interesting findings are: (1) not surprisingly, Chevron remains firmly in the Top Three cases; (2) more surprisingly, the relatively young Massachusetts v. EPA has vaulted to the top as the most significant case in the field; (3) most surprisingly, Rapanos scored in the Top Three in most categories of...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/3fr4x3mg</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Ecosystem Services and the Public Trust Doctrine: Working Change from within</title>
      <link>https://escholarship.org/uc/item/32q3c87m</link>
      <description>&lt;p&gt;What to do with the public trust doctrine? Environmental law scholars have been asking that question for going on 40 years, ever since Professor Joseph Sax surmised in his famous law journal article on the topic that of all the concepts known to American law, only the public trust doctrine seems to have the breadth and substantive content which might make it useful as a tool of general application for citizens seeking to develop a comprehensive legal approach to resource management problems. In this Article we briefly survey reasons why his vision has yet to be fulfilled, and we propose a way the public trust doctrine can be used to achieve a good measure of Sax's vision by working from within the doctrine, not by changing it.&lt;/p&gt;&lt;p&gt;Unlike the outpouring of academic proposals to liberate, expand, and modify the public trust doctrine to fulfill Sax's goals, for purposes of this Article we accept that the doctrine remains bound to its utilitarian origins. Rather than propose...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/32q3c87m</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>In Defense of Regulatory Peer Review</title>
      <link>https://escholarship.org/uc/item/2zd3w4wt</link>
      <description>&lt;p&gt;The debate over application of peer review to the regulatory decisions of administrative agencies has heated up in the last year. Part of the larger and controversial sound science movement, mandating peer review for certain types of agency decisions has recently been championed by the White House and proponents in Congress. Indeed, this past January the Office of Management and Budget finalized guidelines requiring peer review for large classes of agency activities. These initiatives have not gone unchallenged, and a fierce debate has resulted between those who claim peer review will strengthen the scientific basis of agency decisions and those who contend that peer review will politicize and burden agency activities.&lt;/p&gt;&lt;p&gt;While peer review is fast becoming an integral and controversial part of agency behavior, it has received remarkably little scholarly attention. This article presents a comprehensive and current examination of peer review and is supported by new empirical...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2zd3w4wt</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>The Law and Policy Beginnings of Ecosystem Services</title>
      <link>https://escholarship.org/uc/item/2m84d3dg</link>
      <description>&lt;p&gt;Over the past decade, there has been an explosion of interest in ecosystem services from scientists, economists, government officials, entrepreneurs, and the media. This article traces the development of the ecosystem services concept in law and policy. We prepared it in connection with a symposium held at Florida State University in April 2006.&lt;/p&gt;&lt;p&gt;The presentations at the symposium, which then developed into the articles in a special issue of the Journal of Land Use and Environmental Law (volume 22, issue 2), approached the topic of ecosystem services and the law from two perspectives. One set of presentations focused on the law of specific natural resources, and the other set focused on different legal institutions as agents of integration of ecosystem services into law and policy. The resource presentations covered water and watershed resources, agricultural and rangeland resources, and coastal resources, while the institutional presentations addressed land use regulation,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2m84d3dg</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Negligence in the Air: The Duty of Care in Climate Change Litigation</title>
      <link>https://escholarship.org/uc/item/27r8b4zj</link>
      <description>&lt;p&gt;The prospect of tort litigation against private parties has been gaining increasing attention by lawyers. While only three such cases have been filed thus far, observers (including the organizers of this symposium) clearly expect the number to increase significantly. Indeed, if successful, these and future cases will have a huge impact on the industries sued and, as hopeful lawyers have mused, could make the tobacco litigation look small by comparison. But will these cases succeed?&lt;/p&gt;&lt;p&gt;As law students all dutifully learn in their first year Torts class, a prima facie negligence claim must satisfy four elements - duty, breach, causation, and injury. Most discussion and analysis of climate change cases to date have focused on the third and fourth elements of causation and injury. How can plaintiffs persuasively link the particular emissions of cars driven one place with reduced snow pack somewhere else? And, even if a causal link can be established between the offending action...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/27r8b4zj</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Hunter, David B.</name>
      </author>
    </item>
    <item>
      <title>Beyond the Smokestack: Environmental Protection in the Service Economy</title>
      <link>https://escholarship.org/uc/item/1cg225jn</link>
      <description>&lt;p&gt;When our pollution control statutes were drafted in the 1970s, smokestack sources sat squarely in these laws' regulatory cross hairs. Over the past few decades, however, manufacturing's relative importance has declined while the service sector has ascended to the point where services now dominate America's economy, comprising 75% of GNP and 80% of employment. Yet consideration of services remains almost entirely absent from environmental law and policy scholarship. This article addresses the implications for environmental protection of the service sector's ascent.&lt;/p&gt;&lt;p&gt;Commentators have suggested that the ascent of services provides an important path toward sustainable development. Part I of the article examines the phenomenon of deindustrialization, analyzing statistics on employment, productivity, and economic activity over the last three decades to describe the relative fortunes of the service and manufacturing sectors. It also explores the physical implications of these...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/1cg225jn</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Gaming the Past: The Theory and Practice of Historic Baselines in the Administrative State</title>
      <link>https://escholarship.org/uc/item/11d7f2f5</link>
      <description>&lt;p&gt;Goals based on absolute targets, risk, technology, or cost are found throughout the administrative state. “Historic baselines,” points in the past used to ground a policy goal, are just as commonplace, yet remain unexamined. Whether in budgeting or tax, criminal sentencing or environmental protection, historic baselines direct a wide range of agency activities. Their ubiquity raises some important questions. What makes baselines more attractive than other approaches for implementing regulatory goals? Conversely, when are other stan ard-setting methods such as absolute targets or risk-based, technology-based, or cost-based standards more useful to policymakers than historic baselines? Unless one believes that policymakers choose between the alternative approaches randomly, or that it simply does not matter which they choose, each approach requires a clear theoretical understanding in order to make better choices and predict the comparative potential for success and failure....</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/11d7f2f5</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>Mozart and the Red Queen: The Problem of Regulatory Accretion in the Administrative State</title>
      <link>https://escholarship.org/uc/item/0qp4w71q</link>
      <description>&lt;p&gt;Since the New Deal, and even before, regulatory law has grown relentlessly ever more massive, detailed, and encompassing. The sentiment, "there's too much law", surely rings true on a daily basis to both practitioners and regulated parties, but there is remarkably little scholarship delving beneath this glib cliche. Scholarly elaborations on "optimal precision" and "mud and crystals" explore the design of individual regulations, and are valuable in that sense, but they do not examine the systemic implications of regulatory accretion. As easy as it is to find quips in the literature decrying the accumulation of "too many rules", one searches in vain for principled analysis of the problem and its solutions. We argue that regulatory accretion warrants serious consideration in its own right. Accretion presents a different kind of problem than the traditional critiques of inefficiency, complexity, or democratic accountability. It creates a separate type of challenge that has not,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0qp4w71q</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
      <author>
        <name>Ruhl, J.B.</name>
      </author>
    </item>
    <item>
      <title>A Policy Maker's Guide to Designing Payments for Ecosystem Services</title>
      <link>https://escholarship.org/uc/item/0jk263v5</link>
      <description>Over the past five years, there has been increasing interest around the globe in payment schemes for the provision of ecosystem services, such as water purification, carbon sequestration, flood control, etc. Written for an Asian Development Bank project in China, this report provides a user-friendly guide to designing payments for the provision of ecosystem services. Part I explains the different types of ecosystem services, different ways of assessing their value, and why they are traditionally under-protected by law and policy. This is followed by an analysis of when payments for services are a preferable approach to other policy instruments. Part II explains the design issues underlying payments for services. These include identification of the service as well as potential buyers and sellers, the level of service needed, payment timing, payment type, and risk allocation. Part II contains a detailed analysis of the different types of payment mechanisms, ranging from general...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0jk263v5</guid>
      <pubDate>Wed, 14 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Salzman, James</name>
      </author>
    </item>
    <item>
      <title>Cultural Appropriation and the Global Fashion Industry</title>
      <link>https://escholarship.org/uc/item/9z82573t</link>
      <description>The global fashion industry is increasingly subject to accusations of cultural appropriation. We analyze why the fashion industry’s practices—in particular, its mashup-magpie mode of creativity and its rapid innovation cycle--make it a frequent target of these claims. We explain the challenges to legal protection for cultural designs; explore and critique the normative case for property claims in traditional cultural designs; and offer a qualified defense of the industry’s practice of re-interpreting those designs. Throughout, we suggest that many designs seen as originating in a particular culture have roots that extend outward to other cultures; this network of cultural interchange often undermines any particular ownership claim. And while appropriation can signal disrespect for source cultures and be objectionable for that reason, appropriation is not disrespectful per se. Indeed, there are strong normative arguments supporting many instances of appropriation.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9z82573t</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Sprigman, Christopher Jon</name>
      </author>
    </item>
    <item>
      <title>The Fight Against China’s Bribe Machine: The Pitfalls of Conducting US Foreign Policy Through the Courts</title>
      <link>https://escholarship.org/uc/item/9sb018n3</link>
      <description>Is Chinese corruption an American foreign policy issue? The US is increasingly using the federal courts to prosecute bribery claims, many related to China’s Belt and Road Initiative. We evaluate this strategy and its pitfalls.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9sb018n3</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Barile, Nicholas</name>
      </author>
    </item>
    <item>
      <title>Testimony of Ellen Aprill on Tax Strategy Patents Before the Subcommittee on Select Revenue Measures of the Committee on Ways &amp;amp; Means</title>
      <link>https://escholarship.org/uc/item/9s85v5mc</link>
      <description>&lt;p&gt;The topic of patenting tax strategies raises a broad range of issues, from the most theoretical to the most practical. Questions of theory and policy include whether it is desirable for the patent law to authorize tax strategy patents and whether the government monopoly granted to a patent holder is fundamentally inconsistent with the policies underlying our tax system. Important practical issues include the impact on how tax practitioners advise their clients and their potential liability for inducing patent infringement. Issues in the middle of this spectrum include questions of institutional capacity, namely how best to ensure the quality of such patents.&lt;/p&gt;&lt;p&gt;Like other tax lawyers who have looked at this issue, I have concerns both about tax strategy patents that may not meet the patent criteria of novelty and non-obviousness and about others that may be novel and innovative, but are inconsistent with our tax laws. My testimony will address both categories, although I...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9s85v5mc</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Report of the Task Force on Judicial Deference, Aba Section of Taxation</title>
      <link>https://escholarship.org/uc/item/9rv287hb</link>
      <description>&lt;p&gt;As a result of the Supreme Court's decision in United States v. Mead Corporation, 533 U.S. 218 (2001), which emphasized "the great variety of ways in which the laws invest the Government's administrative arms with discretion, and with procedures for exercising it, in giving meaning to Acts of Congress," id. at 235-36, there is a need for an agency-by-agency consideration of the extent to which courts should give deference to administrative pronouncements under the mandate of Chevron v. Natural Resources Defense Council, 467 U.S. 837 (1984). Moreover, there is a particular need to develop a clear set of deference concepts for interpretations of the tax law because of, inter alia: (1) the power and pervasiveness of the IRS, (2) the large number and variety of administrative pronouncements issued by the IRS, and, (3) the Supreme Court's continuing reliance in its tax cases on the traditional test of National Muffler Association v. United States, 440 U.S. 472 (1978), rather than...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9rv287hb</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Galler, Linda</name>
      </author>
      <author>
        <name>Salem, Irving Salem</name>
      </author>
    </item>
    <item>
      <title>Post-Disaster Tax Legislation: A Series of Unfortunate Events</title>
      <link>https://escholarship.org/uc/item/8p15h3vb</link>
      <description>When a disaster strikes the United States, Congress typically feels heavy pressure to enact legislation, including tax legislation, to provide relief. This Article discusses features of two tax legislative initiatives, which responded to two quite different disasters: first, the response to the devastation of the fall 2005 hurricane season and, then, the response to the earlier terrorist attacks on the World Trade Center and Pentagon of September 11, 2001. The Article first raises the possibility that some of the provisions of these acts may be vulnerable to indirect constitutional challenge under the Uniformity Clause. In examining some of the problems inherent in post-disaster tax legislation, it discusses the role, usually unfortunate, of sympathy in tax legislation. It goes on to consider how, despite the fact that the targets of relief legislation are generally thought to be people in need, it nevertheless seems to be the case that a good deal of the benefits of disaster...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8p15h3vb</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Schmalbeck, Richard</name>
      </author>
    </item>
    <item>
      <title>King v. Burwell and Tax Court Review of Regulations</title>
      <link>https://escholarship.org/uc/item/81c201m2</link>
      <description>&lt;p&gt;The Supreme Court in King v. Burwell declined to apply Chevron deference to a tax regulation in deciding whether Internal Revenue Code section 36B allowed tax credits for taxpayers who enroll in an insurance plan through a federal rather than a state exchange. According to the Court, the question raised by the case was an extraordinary one that required the Court to interpret the statute itself, rather than consider the validity of the tax regulation permitting credits in such situations.&lt;/p&gt;&lt;p&gt;King v. Burwell relied in good measure on FDA v. Brown &amp;amp; Williamson Tobacco Corp., which concluded that the FDA did not have authority to regulate tobacco. There, the Court found that legislation specifically directed at tobacco would “preclude an interpretation of the FDCA [Food, Drug, and Cosmetic Act] that grants the FDA jurisdiction to regulate tobacco products.” Ostensibly, Brown &amp;amp; Williamson was a Chevron Step 1 decision that the statute itself addressed the question before...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/81c201m2</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Global Governance of the Internet</title>
      <link>https://escholarship.org/uc/item/7w517168</link>
      <description>This essay surveys Internet governance as an international institution. We focus on three key aspects of information and communication technologies. First, we highlight how, unlike natural commons such as sea or space, digital governance involves a socio-technical system with a man-made architecture reflecting particular and contingent technological choices. Second, we explore how private actors historically played a significant role in making such choices, leading to the rise of existing “multistakeholder” governance frameworks. Third, we examine how these multistakeholder structures favored by the U.S. and its technology companies have come under increasing pressure from multilateral competitors, particularly those championed by China under the banner of “internet sovereignty,” as well as more modest efforts by the European Union to employ an approach akin to “embedded liberalism” for digital governance. The future of the Internet turns on how what we term these Californian,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7w517168</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Hollis, Duncan B.</name>
      </author>
    </item>
    <item>
      <title>Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 &amp;amp; 19-255</title>
      <link>https://escholarship.org/uc/item/7h608767</link>
      <description>The twelve individuals filing this amicus brief are professors and scholars of the law of nonprofit organizations.&amp;nbsp; No party in this case represents all three of charity’s key stakeholders:&amp;nbsp; charities, states, and taxpayers who underwrite the charities’ funding.&amp;nbsp; Amici are participating in this litigation in order to&amp;nbsp; aid the Court in understanding how these three interests depend on one another.&amp;nbsp; They also attempt to provide a clearer understanding of state supervision of charities and how that supervision related to federal tax law.&amp;nbsp;</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7h608767</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Colinvaux, Roger</name>
      </author>
      <author>
        <name>Delany, Sean</name>
      </author>
      <author>
        <name>Fishman, James</name>
      </author>
      <author>
        <name>Galle, Brian D</name>
      </author>
      <author>
        <name>Hackney, Philip</name>
      </author>
      <author>
        <name>Horwitz, Jill R</name>
      </author>
      <author>
        <name>Lott, Cindy</name>
      </author>
      <author>
        <name>Madoff, Ray D</name>
      </author>
      <author>
        <name>Manny, Jill S</name>
      </author>
      <author>
        <name>McLaughlin, Nancy A</name>
      </author>
      <author>
        <name>Schmalbeck, Richard</name>
      </author>
    </item>
    <item>
      <title>Faster Fashion: The Piracy Paradox and its Perils</title>
      <link>https://escholarship.org/uc/item/6z16m3xx</link>
      <description>Fashion today is faster than ever and knockoffs more common, but fashion copying is nothing new. For over a century the fashion industry has bemoaned the ubiquity and ease of copying. Writing in 1916, one industry observer explained the problem: Despite “the expense of thousands of dollars to create a design…copies appeared within forty-eight hours. The only recourse was multiplicity and rapidity of design at such frequent intervals that competitors would lag behind.” Copyists could not be defeated in the marketplace or in court. They could only be outraced.The story is unchanged today. Seeking to explain how the fashion industry curiously survives, and even thrives, in the face of extensive copying that IP theory suggests should destroy the incentive to create, in 2006 we introduced the concept of the “piracy paradox.” The legal freedom to copy designs paradoxically helps, not harms, the fashion industry and makes the industry more, not less, creative.In the years since we published...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6z16m3xx</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Sprigman, Christopher Jon</name>
      </author>
    </item>
    <item>
      <title>Americans for Prosperity and the Future of Schedule B</title>
      <link>https://escholarship.org/uc/item/64q7695h</link>
      <description>In this Letter to the Editor of Tax Notes Federal, Professor Aprill expresses her concern that the reasoning of the Supreme Court in its July 1 decision, Americans for Prosperity Foundation, could render unconstitutional the current requirement under section 6033 of the Internal Revenue Code that section 501(c)(3) organizations file with the IRS a Schedule B that includes the names and addresses of major donors.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/64q7695h</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Absolutely Indispensable Man: Ralph Bunche, the United Nations, and the Fight to End Empire</title>
      <link>https://escholarship.org/uc/item/576892fz</link>
      <description>Ralph Bunche is an iconic but sadly forgotten figure in American life. A former Under Secretary-General of the United Nations, and the first Black person to win a Nobel Prize, Bunche was a celebrated figure in mid-century America—once so famous he handed out the Best Picture award at the 1951 Oscars. This preface to the forthcoming Oxford University Press biography lays out the essentials of Bunche’s fascinating life and work, and makes the case for Bunche as someone who, in his quest to both understand and ultimately end colonialism, engaged in a project of global racial justice that married diplomacy, politics, and morality. Along the way, Bunche pioneered some of the key practices of the postwar United Nations, leaving current generations better equipped to tackle conflict and build peace.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/576892fz</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>A Primer on Political Activity by 501(c) and 527 Organizations</title>
      <link>https://escholarship.org/uc/item/55p4281s</link>
      <description>This set of power points summarizes the tax rules governing political activity by section 501(c) organizations, including section 501(c)(3) charities and section 501(c)(4) social welfare organizations as well as section 527 political organizations. It also notes key difference between tax law and campaign finance law.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/55p4281s</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Section 4960’s Failure to Tax Governmental Entities</title>
      <link>https://escholarship.org/uc/item/49b9b0xm</link>
      <description>&lt;p&gt;New section 4960 imposes a 21% excise tax on certain organizations not subject to income tax, including organizations exempt under section 501(c)(3) and those for which income is excluded from taxation under section 115(1), if any of their five highest paid employees have annual compensation above $1 million. (It also imposes the tax on “excess parachute payments,” as defined in the statute.) In December, 2017, I wrote a blog post on “Medium: Whatever Source Derived,” arguing that, whatever the Congressional intent, the language of the statute did not reach states, their political subdivisions or integral parts of either.&lt;/p&gt;&lt;p&gt;In particular, the post contrasted the basis of income tax exemption for states and their political subdivision to entities that fall under section 115(1). Section 115(1) excludes from gross income “income derived from...the exercise of essential governmental function and accruing to a state or any political subdivision thereof.” This provision, however,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/49b9b0xm</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>UBIT to the Defense! ESOPs and Government Entities</title>
      <link>https://escholarship.org/uc/item/21k0z85m</link>
      <description>The unrelated business income tax is imposed on otherwise exempt organizations to prevent the shifting of business assets to exempt entities. Entities that are exempt (or believe they are exempt) from UBIT have recently acted as accommodation parties in transactions, allowing high-rate taxpayers to avoid tax on economic income that those taxpayers own in substance. This proposal would end the UBIT exemption for employee stock ownership plans, governmental pension funds, and other governmental affiliates.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/21k0z85m</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Johnson, Calvin H</name>
      </author>
    </item>
    <item>
      <title>The Supreme Court's Opinions in Bilski and the Future of Tax Strategy Patents</title>
      <link>https://escholarship.org/uc/item/0m09f7ph</link>
      <description>&lt;p&gt;The Supreme Court waited until the last day of the 2009-10 Term to issue its pronouncement on business method patents, Bilski v. Kappos. It then came “not with a bang but a whimper.” Those who thought, based on statements in earlier Court opinions or the tenor of oral argument in Bilski, that the Court might find all business methods, including tax strategies, not to be patentable subject matter, were disappointed. All the Justices agreed that patent protection did not extend to Bilksi’s hedging strategy process claims because they involved only an abstract idea. All agreed as well that the Federal Circuit’s machine-or-transformation test was not the sole test for patentability of a process, although they recognized that it was an important and useful test in many, perhaps even most, cases. They also declined to endorse the Federal Circuit’s prior test for patentability, whether the invention produced a “useful, concrete and tangible result.” The five members of the majority,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0m09f7ph</guid>
      <pubDate>Thu, 8 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Impact of Agency Procedures and Judicial Review on Tax Reform</title>
      <link>https://escholarship.org/uc/item/9zw5f1bb</link>
      <description>&lt;p&gt;Should we see major tax reform, taxpayers will clamor for guidance from Treasury and the Internal Revenue Service ('IRS') regarding new provisions, as they did after passage of the Tax Reform Act of 1986 ('1986 Act'). Indeed, the greater the degree of reform, the greater the need for guidance. Treasury and the IRS will feel compelled to issue guidance as quickly as possible. If so, they are unlikely to rely on regulations subject to time and resource consuming notice-and-comment by the public. Instead, they will look to guidance not subject to pre-issuance notice-and-comment - temporary regulations in particular, as was the case after the 1986 Act, along with revenue rulings, revenue procedures, and notices.&lt;/p&gt;&lt;p&gt;This administrative response to major tax reform in the 21st century, however, will face hurdles unknown at the time of the 1986 Act, hurdles that could constrain the ability of the IRS and Treasury to issue guidance that courts will uphold. One is heightened interest...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9zw5f1bb</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Legal Defense Funds as Political Organizations</title>
      <link>https://escholarship.org/uc/item/92z6592d</link>
      <description>&lt;p&gt;Senator John Ensign registered his legal defense fund as a section 527 organization. He appears to be unique in this regard. This report lays out the advantages of, and difficulties with, registering a congressional legal defense fund as a section 527 organization. It begins by offering as background a summary of the congressional and executive branch rules that apply to these funds, the Federal Election Commission’s position on them, and a brief description of the best-known legal defense funds - the two established by President Clinton.&lt;/p&gt;&lt;p&gt;The report then considers whether contributions to funds that do not register as section 527 organizations are income to the official and, if so, whether there are matching deductions. The report examines whether contributors to the legal defense funds could have gift tax liability. It concludes the tax section by examining whether the trust would be considered a grantor trust. It concludes that both the politicians for which the fund...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/92z6592d</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Interpretive Voice</title>
      <link>https://escholarship.org/uc/item/8sc1b7c4</link>
      <description>&lt;p&gt;In our modern administrative state, Congress writes federal statutes and the other two branches of government share responsibility for interpreting them. Under Chevron v. Natural Resources Defense Council, 467 U.S. 837 (1984), sometimes courts are assigned primary interpretive authority; at other times, that task falls to the executive branch in the form of an administrative agency. The different institutional capacities and different roles of these interpreters in our constitutional system produce very different points of view and thus very different interpretive voices. This article, using the metaphor of the interpretive voice and examples from tax law, argues that United States v. Mead Corp., 533 U.S. 218 (2001), while it purports to clarify Chevron, in fact moves away from the principles underpinning Chevron.&lt;/p&gt;&lt;p&gt;Mead expands the judicial interpretive voice. It does nothing to limit the reach of Chevron Step One, where the judicial voice dominates. It cuts back on Chevron...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8sc1b7c4</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Reforming the Charitable Contribution Substantiation Rules</title>
      <link>https://escholarship.org/uc/item/8kg210rx</link>
      <description>In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because they failed to meet the requirements for a qualified appraisal. These cases lit a firestorm of outrage in various circles, raising questions of how strictly substation rules should be applied. This article begins by reviewing two reasons why the charitable contribution substantiation rules applicable to the income tax merit consideration. First, the charitable contribution deduction is important for both its size and its distribution, and the substantiation rules work to safeguard its integrity. Second, in the case of the charitable contribution, unlike many other income tax provisions, the Treasury and the Internal Revenue Service cannot look to third parties with self-interested incentives that help ensure compliance. The substantiation rules substitute for third party corroboration. Part II of the paper sets out, as briefly as possible, the complicated...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8kg210rx</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>An Overview of Tax Issues for Religious Congregations</title>
      <link>https://escholarship.org/uc/item/8g26d5pq</link>
      <description>This article discusses the tax issues that, in the author’s many years of giving pro bono advice to religious congregations, most experience often arise - or should arise. They are: (a) requirements for setting compensation; (b) lobbying and political activities; (c) substantiation of charitable contributions, (d) charitable fundraising, (e) payroll taxes and withholding for clergy, (f) parsonage and housing allowances, and (g) discretionary funds. While the discussion of applicable rules is designed to be accessible to lay leaders and congregational staff, whether volunteer or professional, it also includes citation to applicable provisions of Internal Revenue Code as well as other tax authorities that may be useful to tax professionals. Different groups of leaders and volunteers have interest in different topics; each topic is designed to stand alone, and thus there is some overlap in coverage.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8g26d5pq</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Reform Judaism, B'Tzelem Ehlohim, and Gay Rights</title>
      <link>https://escholarship.org/uc/item/7kz8k2zk</link>
      <description>This essay, to be published in a collection entitled Faith and Law: How Religious Traditions from Calvinism to Islam View American Law (Robert Cochran, ed., NYU Press, forthcoming), gives a brief survey of Reform Judaism before focusing on the position of Reform Judaism in favor of gay and lesbian rights. It does so by examining the Reform movement's interpretation of Jewish texts, its treatments of gays and lesbians within the movement, and its positions on issues of public policy involving discrimination on the basis of sexual orientation. The essay gives particular attention to the Reform movement's position on and reaction to Boy Scouts of America v. Dale, 530 U.S. 649 (2000), the case holding that the group's First Amendment right of expressive association protected its policy of discrimination against gays as members or leader. After Dale was decided, the Reform movement urged its congregations and individual members to end any associations they had with Boy Scout troops....</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7kz8k2zk</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Why the IRS Should Want to Develop Rules Regarding Charities and Politics</title>
      <link>https://escholarship.org/uc/item/7gw493h9</link>
      <description>&lt;p&gt;Organizations tax-exempt under section 501(c)(3) of the Internal Revenue Code, often referred to as charities, cannot, at risk of loss of exemption, “participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.” That is, they are subject to a campaign intervention prohibition. These organizations cannot endorse or oppose a candidate for public office or contribute to the candidate’s campaign. The IRS has long interpreted this campaign intervention prohibition broadly. An applicable regulation, for example, refers to violating the prohibition “directly or indirectly.” Revenue Ruling 2007-41, the most recent and comprehensive official IRS pronouncement on the subject, explains that “[w]hether an organization is participating or intervening, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office depends...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7gw493h9</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>When are IP Rights Necessary? Evidence from Innovation in IP's Negative Space</title>
      <link>https://escholarship.org/uc/item/76p3s5q5</link>
      <description>The law and economics of intellectual property has long rested on a foundational, if implicit, premise: that IP law is best understood by studying how legal rules operate in actual markets for creative work. The assumption that we best understand a body of legal rules by looking at the fields they directly address is eminently reasonable and seemingly so obvious that, until recently, it was almost never questioned. Yet this way of analyzing IP is incomplete. IP rules are purposive; the core goal and rationale of IP is to incentivize creative and innovative production. Looking only at the creative fields that IP law addresses leaves open, or at least incomplete, a host of important and fascinating questions. Can innovation flourish in the absence of IP protection? Can market incentives, psychological factors, social norms, first-mover advantages, or any number of other causes, including path-dependency or even happenstance, serve as whole or partial substitutes for IP rights? And...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/76p3s5q5</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>2025 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Memorial Hermann: Rejecting Pro-Taxpayer Regulations under Loper Bright</title>
      <link>https://escholarship.org/uc/item/6qv1z903</link>
      <description>Tax Law and Policy, US Administrative Law, social welfare organization, campaign intervention</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6qv1z903</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations</title>
      <link>https://escholarship.org/uc/item/6dd9646c</link>
      <description>&lt;p&gt;Abstract&lt;/p&gt;&lt;p&gt;The applicability of the gift tax for transfers to section 501(c)(4) social welfare organizations, entities that are permitted to intervene in political campaigns to a significant extent while keeping their donors anonymous, has long been a matter of uncertainty. Applicability of the gift tax to contributions to section 501(c)(4) organizations is of great importance to these organizations because if the gift tax applies and were to be enforced, the amounts such organizations receive are likely to be significantly reduced. In many cases, donors would be expected to take such cost into account and reduce the amount of their contributions.&lt;/p&gt;&lt;p&gt;This issue has gone without resolution because for decades the IRS has not enforced the gift tax in such situations. Recently, however, a furor arose about application of the gift tax to donors to section 501(c)(4) that engage in campaign intervention, only to die down soon after it appeared. The IRS acknowledged in May...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6dd9646c</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>A Tax Lawyer’s Interpretation of Shakespeare</title>
      <link>https://escholarship.org/uc/item/5wn66125</link>
      <description>Shakespeare has been quoted and invoked in numerous contexts, but, inexplicably, the insights his immortal words bring to tax law have been ignored. This short and lighthearted piece begins to fill that gap. Expanding on my remarks in accepting the 2009 Dana Latham Memorial Award from the Los Angeles County Bar Association Taxation Section, I discuss quotations from Shakespeare’s plays that illuminate important tax doctrines.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5wn66125</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Rethinking Post-Sale Confusion</title>
      <link>https://escholarship.org/uc/item/5mc0x4cx</link>
      <description>Are trademark owners harmed when observers on the street mistake knockoffs for the real thing? The concept of "post-sale confusion"—which has resulted in verdicts over over $300 million—is predicated on the notion that trademarks can be harmed even if no consumer is ever confused about what they are purchasing. In this commentary, we critique the concept of post-sale confusion and unpack the logic and empirics that undergird efforts to base liability on it. We lay out the conditions under which post-sale confusion might exist. First, we explain why the real-world conditions required to generate post-sale confusion are more difficult to prove than courts and litigants have previously recognized. Those conditions are fairly limited, and the resulting path to a defensible assertion of post-sale confusion is narrow. We conclude that post-sale confusion is real, but rare. Next, we consider the type of harm that may ensue when onlookers are confused post-sale. We identify two types...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5mc0x4cx</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Sprigman, Christopher Jon</name>
      </author>
    </item>
    <item>
      <title>Jumping to Conclusions: Free Speech and Imputed Speech</title>
      <link>https://escholarship.org/uc/item/523879qd</link>
      <description>It is well understood that a free speech regime needs principles of speech regulation that delineate what speech is protected from sanctions and what speech may be subject to sanctions. It is less well recognized, yet increasingly important, for a free speech regime to articulate principles of interpretation that delineate what content may be attributed to speakers for the purpose of imposing otherwise legitimate legal sanctions. Drawing on both doctrinal and philosophical arguments, this Article defends a heretofore unarticulated First Amendment principle of interpretation that places guardrails on attributing content to lay speakers that they do not explicitly articulate.&amp;nbsp; Specifically, an anti-imputation principle, implicit in a number of First Amendment decisions, imposes a strong (though rebuttable) presumption against levying legal sanctions against lay speakers for objectionable content they do not explicitly say. This presumption holds even when explicit assertions...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/523879qd</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Shiffrin, Sheana</name>
      </author>
    </item>
    <item>
      <title>Amending the Johnson Amendment in the Age of Cheap Speech</title>
      <link>https://escholarship.org/uc/item/42x8p7qr</link>
      <description>&lt;p&gt;On November 2, 2017, the House Ways and Means Committee released its proposed tax reform legislation. It includes a provision amending the provision of the Internal Revenue Code, sometimes called the Johnson Amendment, that prohibits charities, including churches, from intervening in campaigns for elected office, at risk of loss of their exemption under section 501(c)(3). Under the Ways and Means proposal, as later revised and passed by the House, organizations exempt as charities under section 501(c)(3) would be permitted to engage in campaign intervention if “the preparation and presentation of such content . . . is in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose and . . . results in the organization incurring not more than de minimis incremental expenses.”&lt;/p&gt;&lt;p&gt;If such legislation becomes law, the IRS and the Department will be faced with the difficult task of giving guidance as to the meaning of “regular...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/42x8p7qr</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The University, Ideology, and Tax Exemption</title>
      <link>https://escholarship.org/uc/item/42q3b40d</link>
      <description>In this article, Brunson and Aprill argue that the tax law and other considerations undermine President Trump’s position that academic institutions can lose their tax-exempt status as a consequence of indoctrinating their students with liberal values.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/42q3b40d</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Brunson, Samuel D</name>
      </author>
    </item>
    <item>
      <title>Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines</title>
      <link>https://escholarship.org/uc/item/4239t63t</link>
      <description>&lt;p&gt;The premise of this article is that theoretical examinations of the working and interpretation of rules, such as Professor Frederick Schauer's Playing by the Rules, can illuminate and perhaps advance the debate about corporate tax shelters. In his book Schauer posits a close relationship between rules and their justifications. He further argues that rules not only foster predictability, reliance, and certainty, but also serve as devices for the allocation of power. This paper uses Schauer's work to suggest that the recent corporate tax debate has conflated concerns about the appropriate level of generality for tax shelter anti-avoidance rules with concerns about separation of power, failing to sort out the relationship between these different aspects of rules. Taking these concerns as separate parts of any analysis clarifies the issues at stake and their possible resolution. In particular, such an analysis underscores the extent to which parties to the debate disagree about...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4239t63t</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation</title>
      <link>https://escholarship.org/uc/item/3f32v7hw</link>
      <description>&lt;p&gt;As is well known, on May 10, 2013, at a session of the American Bar Association Tax Section meeting in Washington, D.C., Lois Lerner, at the time the director of the Exempt Organization Division of the Internal Revenue Service (IRS or Service), apologized for IRS mishandling of applications by Tea Party groups for exemption as social welfare groups under section 501(c)(4) of the Internal Revenue Code. A few days later, the Department of the Treasury (Treasury) Inspector General released a report (TIGTA Report) concluding that the “IRS used inappropriate criteria that identified for review Tea Party and other organizations applying for tax-exempt status based upon their names or policy positions instead of indications of potential political campaign intervention.”&lt;/p&gt;&lt;p&gt;On November 29, 2013, the Treasury and the Service issued a Notice of Proposed Rulemaking containing proposed Treas. Reg. § 1.501(c)(4)-1 (the “2013 Proposed Regulation”) regarding the activities of organizations...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/3f32v7hw</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Intellectual Property in the Information Age: American &amp;amp; Chinese Perspectives</title>
      <link>https://escholarship.org/uc/item/3c01k36r</link>
      <description>Innovation is widely seen as a key driver of economic success in the 21st century — and therefore a key driver of national power. And while the secret sauce that yields a highly innovative economy is difficult to identify, let alone replicate, robust and broad intellectual property (IP) protection is widely believed to be an essential component. This paper compares the international IP policy of the two largest powers in the world: the U.S. and China. The U.S. is the world’s leading proponent of strict IP regulation. China, by contrast, has long been seen, by the West at least, as the world’s leading IP scofflaw. Yet Chinese observers — indeed, many observers around the world — believe the US is an IP bully that pushes inappropriate legal standards on other nations in an effort to serve the narrow interests of a few key domestic constituencies. There is substantial (though shrinking) divergence in how the US and China approach IP today, and this contrast reflects major differences...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/3c01k36r</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Tax Exemption is Not a Subsidy - Except When it is</title>
      <link>https://escholarship.org/uc/item/36d4p6wx</link>
      <description>In this report, Aprill and Mayer argue that there is no uniform answer to the question whether a tax exemption is a subsidy, and they urge policymakers and exempt organizations to note the distinctions when changes to laws or other guidance regarding exemption are under consideration.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/36d4p6wx</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Mayer, Lloyd Hitoshi</name>
      </author>
    </item>
    <item>
      <title>Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption</title>
      <link>https://escholarship.org/uc/item/34z903jv</link>
      <description>he Trump Administration plans for aggressive enforcement of immigration laws have caused many houses of worship and other religious organizations to consider whether their beliefs call upon them to grant refuge or so-called sanctuary to undocumented immigrants. This brief essay considers whether these organizations would risk their tax-exempt status were they to do so. It reviews relevant judicial and IRS guidance. It concludes that IRS action to revoke exemption is unlikely, but that any house of worship or other religious organization deciding to act in this way should know that such a decision is not without some risk.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/34z903jv</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Sovereignty and Multilateralism</title>
      <link>https://escholarship.org/uc/item/2rt181cs</link>
      <description>Are multilateral institutions threats to sovereignty? This view — ascendant today — is often leveled but rarely explicated. In this essay I challenge some versions of this argument, and argue that the best approach is not to focus on particular types of international agreements or organizations, but rather on the processes by which they make decisions. In particular, two concepts — insularity and generativity — are significant. By generativity I mean the ability of international institutions to produce new substantive rules that modify or extend a given regime. By insularity I mean both the degree of transparency and of stakeholder participation in the international institution and its decisions. The more generative and insular the institution, the greater the challenge for democratic decision making.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2rt181cs</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>The Second Digital Disruption: Streaming &amp;amp; the Dawn of Data-Driven Creativity</title>
      <link>https://escholarship.org/uc/item/2mb0b0sg</link>
      <description>This article explores the legal ramifications that flow from the explosive growth of online streaming. Two decades ago rising internet usage led to the first digital disruption: Napster, file-sharing, and the re-ordering of numerous content industries, from music to film to news. The advent of mass streaming has brought us to the threshold of a second digital disruption, which will be driven by the ability of streaming platforms to harvest massive amounts of data about consumer preferences and consumption patterns. Coupled to powerful computing, the data that firms like Netflix, Spotify, and Apple collect allows those firms to know in incredible detail what consumers like. This knowledge is already shaping the content that streaming firms produce. And this shift toward what we call “data-driven creativity” has important implications for intellectual property law and for competition in markets for creative works.This article explores these phenomena via a close look at the firm...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2mb0b0sg</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
      <author>
        <name>Sprigman, Christopher Jon</name>
      </author>
    </item>
    <item>
      <title>Churches, Politics, and the Charitable Contribution Deduction</title>
      <link>https://escholarship.org/uc/item/2626w6xk</link>
      <description>Churches often bear the burden of the Internal Revenue Code's electioneering prohibition without their contributors enjoying the benefit of a tax deduction. Although contributions to religious congregations may be deducted, many, perhaps most of them, are not because many of those who give to churches do not itemize their income tax deductions. In the past two years, Congress has had before it several bills that would permit nonitemizing taxpayers to deduct their charitable contributions. This Article argues that extending the deduction to nonitemizers raises important issues of tax policy that should concern religious organizations. The author contends that religious congregations will benefit from considering some of the difficult questions about the relationship of the charitable contribution deduction to the standard principles of tax policy. If they do, they might support either a deduction only above a floor or a charitable contribution credit rather than a 100% deduction...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2626w6xk</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>Public Power and Private Stakeholders</title>
      <link>https://escholarship.org/uc/item/13j7c8vm</link>
      <description>The guiding principle of postwar global governance was multilateralism. From the grandest multilateral project -- the United Nations -- to the many organizations created in the years after the Second World War, global governance followed a familiar state-centric template. 21st century global governance continues to reflect multilateral principles. But it is increasingly characterized by flexible structures, greater informality, and, most strikingly, an increasingly active role for non-state actors. In short, &lt;em&gt;multilateral&lt;/em&gt; governance is increasingly supplemented, and at times even supplanted, by &lt;em&gt;multistakeholder&lt;/em&gt; governance. Why is this shift to greater inclusion -- one of the most striking contemporary trends in global governance -- occurring? States remain the most powerful actors in world politics, and as the WTO and the UN Security Council show, they can readily cabin the role of private stakeholders when they choose to. This paper argues the rise of private...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/13j7c8vm</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Standards for Charitable Disaster Relief In the Time of Pandemic</title>
      <link>https://escholarship.org/uc/item/0w57m9c4</link>
      <description>This short piece explains how exempt organizations currently face uncertainty about the standards for determining need for disaster relief, particularly in the time of a crisis, such as the current pandemic. The available IRS guidance is not any official document published in the Internal Revenue Bulletin, but only a Publication 3833, “Disaster Relief: Providing Assistance through Charitable Organizations.” This IRS publication states that organizations must make an individualized, specific determination of need before giving such assistance. This piece argues that the IRS should issue official guidance for the COVID-19 crisis, modeled on that given in connection with the September 11 terrorist attacks. After 9/11, the IRS issued a notice permitting charities to distribute funds so long as payments were made in good faith using objective standards. The IRS should do the same now. If it does not, Congress should act, as it also did after 9/11.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0w57m9c4</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Rise of International Regime Complexity</title>
      <link>https://escholarship.org/uc/item/0k78c11r</link>
      <description>The signature feature of 21st century global governance is arguably not the international regime but the regime complex. A regime complex is an array of partially overlapping and nonhierarchical institutions that includes more than one international agreement or authority. The institutions and agreements may be functional or territorial in nature. International regime complexity refers to political systems of global governance that emerge because of the co-existence of rule density and regime complexes. This review essay highlights insights and questions that emerge from the last fifteen years of scholarship on the politics of international regime complexity, explaining why regime complexes arise, what factors sustain them, and the range of political effects regime complexity creates. Our conclusion explains why in a Post-American world order, the trend of international regime complexity will likely accelerate.</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0k78c11r</guid>
      <pubDate>Wed, 7 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Community Education: Creating a New Vision of Legal Services Practice</title>
      <link>https://escholarship.org/uc/item/9bv1x78j</link>
      <description>Poverty law scholars have increasingly encouraged legal services practitioners to move away from conventional litigation-based practice and instead to envision their role as helping clients to recognize their potential to help themselves. According to these new perspectives, poverty lawyers should spend more time listening to client concerns, helping clients to become problem-solvers, finding spaces for community voices, and encouraging the formation of grassroots organizations. In contrast to these scholarly visions of lawyering, however, federally-funded Legal Services programs where most poverty lawyers practice remain entrenched in a practice that emphasizes high-volume litigation as a strategy for fighting poverty. This Article traces the development of the Legal Services Corporation and discusses some of the regulatory and institutional impediments to moving beyond the traditional litigation model. Next, it describes a community legal education program at a Chicago legal...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9bv1x78j</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
    </item>
    <item>
      <title>The Council and the Court: Law and Politics in the Rise of the International Criminal Court</title>
      <link>https://escholarship.org/uc/item/98v0k3pj</link>
      <description>The International Criminal Court is the most significant development in international justice of the 21st century. The UN Security Council is the most powerful institution in the international legal order. This review essay explores the complex and often contentious relationship between these two bodies via an examination of David Bosco’s excellent recent book, Rough Justice: The International Criminal Court in a World of Power Politics (Oxford 2014). The ICC has over 120 member states, but only two permanent members of the Security Council. We explain the uneven and unusual evolution of the relationship between law and politics with regard to the ICC, and we explore the difficult balance struck between the imperatives of justice on the one hand and, in Bosco’s words, “a turbulent world where power matters” on the other. We describe and analyze how the Council has used — and ignored — the Court when it decides to. Finally, we conclude with some concrete and implementable recommendations...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/98v0k3pj</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Let Them Eat Fake Cake: The Rational Weakness of China’s Anti-Counterfeiting Policy</title>
      <link>https://escholarship.org/uc/item/8t810847</link>
      <description>By many measures China is the world’s largest luxury goods market. China is also widely viewed as the world’s chief counterfeiter and pirate. How can authentic luxury products, with their often-stratospheric prices, have such astonishing success in China when knockoff versions are so widely available? We argue that the answer to this puzzle is two-fold. First, much of the harm assumed to flow from counterfeits in the luxury goods sector is difficult to demonstrate empirically, and there are good theoretical reasons to doubt its magnitude. Indeed, the conventional wisdom about the perils of piracy is more a matter of inference than evidence. There is even some evidence, including evidence from China itself, that counterfeits can strengthen brands as well as undercut them. Second, from a domestic Chinese perspective counterfeits have many virtues. Given China’s enormous income inequality and rapidly urbanizing population, a tolerance for counterfeits can serve important social and...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8t810847</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Deputizing Homeland Security</title>
      <link>https://escholarship.org/uc/item/8ms120ps</link>
      <description>&lt;p&gt;In the wake of the attacks of September 11, 2001, private actors have come to occupy a remarkably prominent place in efforts to identify and counter threats of domestic terrorism. Today, seemingly no transaction, whether social, political, or economic, is comfortably beyond eye or earshot of the newly deputized national security apparatchiks. Corporations representing all of the major retail and service industries – including telecommunications, finance, and commercial travel – are routinely turning over reams of information to the government. And, it’s not just corporate data dumps; it’s also doormen, pilots, truck drivers, retail clerks, repairmen, and parcel couriers, who have been enlisted by the government, their employers, and even their own unions to detect and report suspicious activities on the ground. Finally, there is the role being played by ordinary folks, who have been bombarded with calls from government officials to do their part to keep America secure.&lt;/p&gt;&lt;p&gt;Four...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8ms120ps</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Just-Right Government: Interstate Compacts and Multistate Governance in an Era of Political Polarization, Policy Paralysis, and Bad-Faith Partisanship</title>
      <link>https://escholarship.org/uc/item/89m5n4x3</link>
      <description>Those committed to addressing the political, economic, and moral crises of the day—voting rights, racial justice, climate change, gaping inequality, and the ongoing effects of the Covid pandemic—don’t know where to turn. Federal legislative and regulatory pathways are choked off by senators quick to filibuster and by judges eager to strike down agency rules and orders. State pathways, in turn, are compromised by limited capacity, collective action problems, externalities, scant economies of scale, and—in many jurisdictions—a toxic political culture hostile to even the most anodyne government interventions.Recognizing the limited options available on a binary (that is, federal or state) governance roadmap, this Article prescribes charting a third pathway: interstate agreements and compacts. Such arrangements—largely unnecessary when Washington is not pathologically dysfunctional—have a long and venerable constitutional pedigree and provide a legally sound and politically expedient...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/89m5n4x3</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
      <author>
        <name>Tyler, Emme</name>
      </author>
    </item>
    <item>
      <title>Governing the Internet</title>
      <link>https://escholarship.org/uc/item/70f9k9rk</link>
      <description>This essay explores why the United States is relinquishing an important source of power over the Internet, and what this means for both users of the Internet and scholars of global governance. The Internet began as a niche tool of engineers and academics, funded by the Department of Defense. Governance was loosely exercised by an insular group of enthusiasts and experts. By the 1990s, as the Internet grew rapidly, control was asserted more directly by the US government. Significant power was delegated to the Internet Corporation for Assigned Names and Numbers (ICANN), a California non-profit. In June 2016, the Obama administration approved ICANN’s proposal for independent management of the critical “naming and numbering” function of the Internet. ICANN — governed by a complex multistakeholder structure that incorporates many non state actors — will directly control what is essentially the address book of the Internet. By delegating more autonomy to ICANN, the US will strengthen...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/70f9k9rk</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>The Racism of Immigration Crime Prosecution</title>
      <link>https://escholarship.org/uc/item/6rv2x21v</link>
      <description>Eric Fish’s Article, Race, History, and Immigration Crimes, explores the racist motivation behind the original 1929 enactment of the two most common federal immigration crimes, entry without permission and reentry after deportation. This Response engages with Fish’s archival work unearthing this unsettling history and examines how his research has informed a series of legal challenges seeking to strike down the modern federal border crossing law as violating the Equal Protection Clause of the Constitution. Focusing on the district court decision in United States v.Carrillo-Lopez that struck down the reentry law, and the subsequent Ninth Circuit reversal, this Response explores three central and recurring questions in the immigration law field: (1) the legacy of plenary power; (2) the significance of the blurry boundary between immigration law and other areas of law, such as the criminal law; and (3) the thorny problem of when taint from a discriminatory predecessor law continues...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6rv2x21v</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
    </item>
    <item>
      <title>Misdiagnosing Anti-Jewish Animus: How the Judiciary's Approach to Anti-Zionism Risks Distorting the First Amendment, Excusing Antisemitism, and Imperiling All Civil Rights</title>
      <link>https://escholarship.org/uc/item/6jq8k9rf</link>
      <description>&lt;p&gt;Bigots try to be cagey. They use dog whistles that encode their animus. They make political pronouncements that, while superficially anodyne, signal which demographic groups are on their team—and which ones aren’t. Courts, though, aren’t readily tricked. Or at least they’re not supposed to be. Because they understand that assessing animus depends on context, they rely on legal tools—like discovery, evidence, and juries—to facilitate a searching examination of that context. So it’s surprising and distressing when, suddenly, they start missing all the telltale signs.&amp;nbsp;This is precisely what’s happening in cases involving Jews.&lt;/p&gt;&lt;p&gt;This essay identifies, endeavors to understand, and rebuts the emerging “Anti-Zionism Exception” to anti-discrimination assessments and civil rights law. Using Torres v Carlson, a factually jarring but legally straightforward case arising out of the violent seizure of Hamilton Hall at Columbia University, we demonstrate that the court's key rulings—including...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/6jq8k9rf</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
      <author>
        <name>Segal, Matthew</name>
      </author>
    </item>
    <item>
      <title>The Movement to Decriminalize Border Crossing</title>
      <link>https://escholarship.org/uc/item/5mc1s7n7</link>
      <description>Should it be a crime to cross the border into the United States? This Article explores the growing resistance to the politics and practices of mass border criminalization. In doing so, it makes three central contributions. First, it dissects the varied strands of the punitive practices of the U.S. Department of Justice, including policies of zero-tolerance prosecution for first-time unauthorized border crossers and enhanced punishments for those who reenter after deportation. Second, it traces how growing public awareness of the previously hidden practices occurring in Border Patrol holding cells and federal criminal courts along the Southwest border have sparked new and outspoken criticism of the illegal entry and reentry laws. These laws have resulted in the forced separation of families, interfered with the rights of asylum seekers, and fostered a racially segregated and substandard court process. Third, this Article analyzes the nascent movement by immigrant rights groups,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5mc1s7n7</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
    </item>
    <item>
      <title>Restructuring Public Defense after Padilla</title>
      <link>https://escholarship.org/uc/item/4d81b855</link>
      <description>In the 2010 landmark decision Padilla v. Kentucky, the Supreme Court held that the Sixth Amendment right to counsel demands that criminal defense attorneys inform their clients of adverse immigration consequences that may flow from a guilty plea. Although over a decade has passed since Padilla, astonishingly little is known about how public defense systems have incorporated this watershed decision on the ground. This Article presents the first empirical study of representation by public defenders in the post-Padilla era. By researching Padilla’s implementation in California—the state with the largest immigrant population in the nation and a longstanding commitment to public defense—this study shows how immigration expertise has been provided to indigent defendants and identifies weaknesses with the current delivery system.Our results reveal a patchwork system in which each county in California has created its own approach to immigration advising. Exhibiting efforts at compliance,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/4d81b855</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
      <author>
        <name>Gires, Tali</name>
      </author>
      <author>
        <name>Kutlow, Rebecca</name>
      </author>
      <author>
        <name>Gracian, Eliana</name>
      </author>
    </item>
    <item>
      <title>Immigrant Protective Policies in Criminal Justice</title>
      <link>https://escholarship.org/uc/item/3hb4271x</link>
      <description>&lt;p&gt;The increasing focus of federal immigration enforcement on persons accused of crimes has hastened the creation of local criminal justice policies that govern the treatment of immigrants. In this Article, I report my findings from public records requests sent to prosecutor offices, city police departments, and county sheriffs in four large counties in California: Alameda, Los Angeles, Santa Clara, and Ventura. I analyze the text of three types of written criminal justice policies that emerged in every county: (1) police policies that prohibit inquiry into immigration violations during routine policing; (2) prosecutor policies that consider deportation penalties in negotiating pleas for low-level offenders; and (3) sheriff policies that reject certain federal requests to detain immigrants in their jails for deportation purposes. All of these policies function to protect at least some immigrants who come into contact with the criminal justice system from possible deportation....</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/3hb4271x</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
    </item>
    <item>
      <title>Designing a Latter-Day Freedmen's Bureau</title>
      <link>https://escholarship.org/uc/item/2hq3r453</link>
      <description>&lt;p&gt;This Essay, based on written and oral testimony before the California Task Force to Study and Develop Reparation Proposals for African Americans, addresses how best to translate substantive reparations proposals into durable, legible, legitimate, and democratically accessible programs.Specifically, this Essay evaluates institutional design choices, makes recommendations regarding staffing decisions and protocols, considers strategies to promote robust public engagement, and opines on the suitability of different funding sources.&lt;/p&gt;&lt;p&gt;&amp;nbsp;&lt;/p&gt;</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2hq3r453</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Michaels, Jon</name>
      </author>
    </item>
    <item>
      <title>Criminal Justice in an Era of Mass Deportation: Reforms from California</title>
      <link>https://escholarship.org/uc/item/0cg976zg</link>
      <description>After a sustained period of hypercriminalization, the United States criminal justice system is undergoing reform. Congress has reduced federal sentencing for drug crimes, prison growth is slowing, and some states are even closing prisons. Low-level crimes have been removed from criminal law books, and attention is beginning to focus on long-neglected issues such as bail and criminal court fines. Still largely overlooked in this era of ambitious reform, however, is the treatment of immigrants in the criminal justice system. An unprecedented focus on immigration enforcement targeted at “felons, not families” has resulted in a separate system of punitive treatment reserved for noncitizens, which includes crimes of migration, longer periods of pretrial detention, harsher criminal sentences, and the almost certain collateral consequence of lifetime banishment from the United States. For examples of state-level solutions to this predicament, this Essay turns to a trio of bold criminal...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/0cg976zg</guid>
      <pubDate>Tue, 6 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Eagly, Ingrid V.</name>
      </author>
    </item>
    <item>
      <title>Global Governance of High-Risk Artificial Intelligence</title>
      <link>https://escholarship.org/uc/item/5q53t1fm</link>
      <description>&lt;p&gt;Thee pursuit of artificial general intelligence (AGI) poses&amp;nbsp;existential risks to humanity. Global cooperation is needed to mitigate&amp;nbsp;these risks. This Article proposes objectives and ideal features of a global&amp;nbsp;governance regime focused on unaligned AGI and other high-risk artificial&amp;nbsp;intelligence (AI). It utilizes a risk-based approach to suggest mechanisms&amp;nbsp;and legal frameworks that address two objectives: safety and&amp;nbsp;accountability. Along with noting ideal characteristics of a global AI safety&amp;nbsp;regime, this Article evaluates precedents in existing, comparable&amp;nbsp;international systems to explore possible components of and entities for&amp;nbsp;global governance of high-risk AI.&lt;/p&gt;</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/5q53t1fm</guid>
      <pubDate>Sat, 3 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Llerena, Stephan</name>
      </author>
    </item>
    <item>
      <title>Resolution of Human Rights Disputes Arising from Megasport Events: Why Claims Against Sport Governing Bodies Are Next to Impossible</title>
      <link>https://escholarship.org/uc/item/47x5r7ds</link>
      <description>&lt;p&gt;Sport governing bodies (SGBs) such as FIFA and the International&amp;nbsp;Olympic Committee absolve themselves of any liability under contract or&amp;nbsp;tort from claims arising in connection with megasport events. They are able&amp;nbsp;to do this by delegating all liability from potential claims to the MSE’s host&amp;nbsp;state and its local organizing committee. As a result of these host state&amp;nbsp;agreements, the host state will adopt enabling legislation and the SGB in&amp;nbsp;question will be immune not only as a matter of contract, but also as a&amp;nbsp;matter of law. This state of affairs is not satisfactory, chiefly because the&amp;nbsp;SGB, as the superior negotiating party in host state agreements, has the&amp;nbsp;power to impose stricter and more efficient procedures for access to justice&amp;nbsp;as a form of responsibility incumbent on host states. Such responsibility&amp;nbsp;may well include a rigid obligation to expeditiously and impartially subject&amp;nbsp;relevant claims to standing or ad hoc...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/47x5r7ds</guid>
      <pubDate>Sat, 3 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Al-Ansari, Salman</name>
      </author>
      <author>
        <name>Bantekas, Ilias</name>
      </author>
    </item>
    <item>
      <title>Beyond European Rearmament: Why Rearmament Should Be a Global, Democratic Project</title>
      <link>https://escholarship.org/uc/item/2ms9n6s5</link>
      <description>&lt;p&gt;The second Trump Administration has quickly abandoned longstanding&amp;nbsp;American commitments to European security and to Ukraine’s&amp;nbsp;defense against Russia’s invasion. Between this and an increasingly&amp;nbsp;belligerent Russia, European leaders are rightly planning how to best&amp;nbsp;remilitarize to defend the continent. But European rearmament faces&amp;nbsp;significant exogenous and endogenous obstacles. Meanwhile, other&amp;nbsp;democratic nations around the globe are similarly confronting the loss of&amp;nbsp;American leadership and increasing autocratic aggression. This Comment&amp;nbsp;discusses how global collective action among democracies is a more effective&amp;nbsp;and durable approach than regional solutions. It first traces the promise and&amp;nbsp;challenges of European rearmament, then turns to situations facing&amp;nbsp;democracies in other parts of the world. The Comment concludes by&amp;nbsp;offering four policy considerations to guide global democratic rearmament.&lt;/p&gt;</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2ms9n6s5</guid>
      <pubDate>Sat, 3 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Ball, Shane M.</name>
      </author>
    </item>
    <item>
      <title>Front Matter</title>
      <link>https://escholarship.org/uc/item/18t564pc</link>
      <description>Front Matter</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/18t564pc</guid>
      <pubDate>Sat, 3 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>v30.1, JILFA Editors</name>
      </author>
    </item>
    <item>
      <title>Crypto Associations</title>
      <link>https://escholarship.org/uc/item/2hv088zv</link>
      <description>Crypto Associations</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/2hv088zv</guid>
      <pubDate>Fri, 2 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Park, James</name>
      </author>
    </item>
    <item>
      <title>21ST CENTURY CHURCHES AND FEDERAL TAX LAW</title>
      <link>https://escholarship.org/uc/item/9g78j3tk</link>
      <description>Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant for churches and certain entities closely related to them, however, are not those that the public and commentators often assume. Exemption from income tax and the ability of donors to deduct contributions, the benefits that receive the most public attention, in fact provide surprisingly little benefit either to churches in the aggregate or to most individual churches. Their status as organizations taxexempt under section 501(c)(3) of the Internal Revenue Code, moreover, imposes a variety of burdens on them. The burdens include limitations on lobbying and the prohibition on any intervention in campaigns for public office. At the same time, churches enjoy special tax benefits not afforded to other section 501(c)(3) organizations, not even other kinds of tax-exempt religious organizations....</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/9g78j3tk</guid>
      <pubDate>Thu, 1 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
      <author>
        <name>Mayer, Lloyd Hitoshi</name>
      </author>
    </item>
    <item>
      <title>The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character</title>
      <link>https://escholarship.org/uc/item/8zs4w94f</link>
      <description>This paper considers section 4941, the private foundation excise tax on self-dealing, on the occasion of its fiftieth anniversary. Part I gives background on section 4941. Part II compares the rules of section 4941 to the parallel ones applicable to public charities, including the special rules for supporting organizations and donor advised funds. The fiftieth anniversary of the private foundation excises taxes is also an appropriate time to confront two foundational questions, and Part III does so. It first asks whether we can view the private foundation taxes in general and section 4941 in particular as constitutional exercises of Congress’s taxing power under the tests announced in National Federation of Independent Businesses v. Sibelius. Second, it considers whether we should characterize the section 4941 excise tax as a Pigouvian tax – a hot category among economists but less familiar to lawyers. It answers “maybe not” to the first and “yes but” to the second.Inconsistent...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/8zs4w94f</guid>
      <pubDate>Thu, 1 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>What Critiques of Sarbanes-Oxley Can Teach About Regulation of Nonprofit Governance</title>
      <link>https://escholarship.org/uc/item/83m8s680</link>
      <description>&lt;p&gt;With limited exceptions, Congress applied the American Competitiveness and Corporate Accountability Act of 2002, commonly known as the Sarbanes-Oxley Act, only to American publicly traded companies. Nonetheless invocation of SOX quickly reverberated across the nonprofit landscape, and nonprofits have been voluntarily adopting provisions like those in SOX. At the same time, however, SOX itself has been the subject of withering criticism. Some of these criticisms accept the purpose of SOX, but question the efficacy of particular provisions. Much of the criticism, however, is far more fundamental, that SOX's governance provisions represent a misplaced and unwarranted federalization, upsetting the proper balance between state and federal regulation by intruding into matters of corporate governance that have been and should remain the province of the states.&lt;/p&gt;&lt;p&gt;The basic question raised by SOX, the proper allocation and coordination of power between a federal agency, the SEC,...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/83m8s680</guid>
      <pubDate>Thu, 1 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Aprill, Ellen P</name>
      </author>
    </item>
    <item>
      <title>The Role of NGOs in International Treaty-Making</title>
      <link>https://escholarship.org/uc/item/7k16s7f9</link>
      <description>This essay, forthcoming in the Oxford Guide to Treaties, surveys the role of NGOs in treatymaking. It asks four key questions. First, what roles do NGOs play today in treaty processes, and how have these roles changed? Second, what explains the increased prominence of NGOs? Third, are NGOs a salutary addition to treatymaking or illegitimate special interests? And finally, Four, what is the broader significance of NGO activity for international law and international order? NGOs are clearly important players in treatymaking today. But their roles remain, to a large degree, circumscribed and controlled by states. Indeed, NGO participation is frequently useful to governments and the rules and practices regulating their participation in treaties reflect this often symbiotic relationship. And at the most fundamental level, the presence of NGOs in contemporary treatymaking and implementation- which for brevity I will refer to as treaty processes- is a sign of the expansion of the domain...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7k16s7f9</guid>
      <pubDate>Thu, 1 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
    <item>
      <title>Institutional Proliferation and the International Legal Order</title>
      <link>https://escholarship.org/uc/item/7hg135r7</link>
      <description>&lt;p&gt;Since the cataclysm of World War II, the international order has grown increasingly institutionalized. Hundreds of international organizations and tens of thousands of treaties now exist, many with widespread – and in some cases nearly universal – membership. Compared to earlier eras, the international system today is far more densely populated by rules and institutions. This forthcoming chapter explores institutional density, the conflict and competition such density inevitably creates in an anarchical system of states, and the different ways international lawyers and political scientists address these issues. Is a dense international order a significant problem, a welcome development, or a largely superficial phenomenon? Is density an inadvertent outgrowth of intensifying interdependence, or a deliberate strategy? How does density vary – by issue area, over time, and across regions? These questions represent important lines of thinking that are either under way or incipient...</description>
      <guid isPermaLink="true">https://escholarship.org/uc/item/7hg135r7</guid>
      <pubDate>Thu, 1 Oct 2026 00:00:00 +0000</pubDate>
      <author>
        <name>Raustiala, Kal</name>
      </author>
    </item>
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