Many of us first learned about the role of government through middle school civics class. In the simplest view, an important governmental function is to manage the exploitation of common pool resources in the face of pressure from individuals and corporations who have incentives to over exploit the resource, and who face collective-action problems in [...]

Nearly two decades ago, in People v. Eastman, the New York Court of Appeals––in considering whether or not to apply a newly announced rule of criminal procedure under the United States Constitution to criminal cases pending solely on state court collateral review––concluded that state courts were “constitutionally commanded” to apply the rubric fashioned by the [...]

Challenges by for-profit corporations to the Affordable Care Act’s requirement that employers provide their employees with medical insurance packages that include coverage for contraceptives have raised questions under the Religious Freedom Restoration Act (RFRA) and the Constitution. This Essay discusses a threshold question in the constitutional challenges: Do for-profit corporations have rights of religious conscience [...]

Qualified employers must provide health care coverage under the Patient Protection and Affordable Care Act of 2010 (ACA) or face a fine beginning January 2015. As employers actively attempt to minimize the costs that they will incur, the possibility emerges that employers will retaliate against or harass employees who seek coverage. This Essay discusses the [...]

The Internal Revenue Service (IRS) has no choice but to exercise discretion in administering the tax law. It oversees a vast system that affects nearly everyone. The law is often hideously complex and sometimes requires the IRS to draw impossibly fine lines. The IRS must also make choices about how to allocate its limited resources [...]