Blackstone on the Unitary Executive
Earlier this month Professor Jed Shugerman, in a series of blog posts and a short article, sharply criticized originalist executive power scholars, and particularly a brief submitted to the Supreme Court in Seila Law v. CFPB. (See here [Originalism Blog...
The Constitution and the Minimum Corporate Tax Agreement (Part 2)
This is my second post looking at the constitutional aspects of the recently announced international agreement on a global minimum corporate tax (the first post is here). The first post concluded that the “agreement” in its current form (actually labeled...
The Constitution and the Minimum Corporate Tax Agreement
Earlier I posted (here and here) some general thoughts about the idea of a global minimum corporate tax. Some objections have been raised to its constitutionality (see here from the Wall Street Journal editors). Having taken a closer look at the agreement (such as...