Social Security is funded by a regressive tax in which wages below the wage cap ($160,200 in 2023) are taxed at a flat rate but wages above the cap are taxed at zero. To address this normative shortcoming and make Social Security progressive, this Piece proposes eliminating the wage cap and using the resulting additional revenue to fund a zero-rate Social Security tax bracket analogous to the standard deduction of the federal income tax.
IRS...
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Corporate Law
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Vol. 124, No. 2
Gina-Gail S. Fletcher* & H. Timothy Lovelace, Jr.**
The 2020 mass protests in response to the deaths of George Floyd and Breonna Taylor had a significant impact on American corporations. Several large public companies pledged an estimated $50 billion to advancing racial equity and committed to various initiatives to internally improve diversity, equity, and inclusion. While many applauded corporations’ willingness to engage with racial issues, some considered it further evidence of corporate capitulation...
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Privacy Law
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Vol. 124, No. 2
This Note addresses the ever-growing series of privacy laws being enacted throughout the United States and the danger that the “opt-out” data collection system poses to many populations. There is a disparity in the level of “digital literacy” throughout the United States, and as more consumer data privacy laws emerge and continue to replicate the existing legislation, that disparity deepens.
Patterns among who does and who does not...
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Immigration Law
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Vol. 124, No. 2
Elora Mukherjee,* Fatma Marouf** & Sabrineh Ardalan***
A crucial path to legal status for immigrant victims of crimes is the U visa, which Congress established with strong bipartisan support to protect victims of particular crimes who are helpful to law enforcement. Because the U visa was intended to encourage reporting of crimes, the application requires a certification form to be completed by a federal, state, or local authority that is investigating or prosecuting the alleged offense. Arbitrary...
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Privacy Theory
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Vol. 124, No. 2
MarĂa P. Angel* & Ryan Calo**
What distinguishes privacy violations from other harms? This has proven a surprisingly difficult question to answer. For over a century, privacy law scholars labored to define the elusive concept of privacy. Then they gave up. Efforts to distinguish privacy were superseded at the turn of the millennium by a new approach: a taxonomy of privacy problems grounded in social recognition. Privacy law became the field that simply studies whatever courts...
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LGBTQ+ Rights
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Vol. 124, No. 2
Law was central to the homophile movement, the main movement for queer rights between World War II and Stonewall. But examinations of this movement’s engagement with law have exclusively focused on public law. Private law has received virtually no attention. This Note corrects that oversight. It unearths instances in which groups advocating for queer rights invoked contract law during the 1950s and 1960s. These moments reveal contract law’s...
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Health Law
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Vol. 124, No. 2
Valarie K. Blake* & Elizabeth Y. McCuskey**
This Article interrogates the current and future role of employer-sponsored health insurance in reproductive autonomy, revealing the impact that employers’ coverage choices have on access to reproductive care and the legal infrastructure that prioritizes employer choice over individual autonomy.
Over half of the population depends on employers for health insurance. Laws regulating employer plans give employers exceptionally wide latitude...
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Federal Courts
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Vol. 124, No. 1
The Reconstruction Congress provided for civil rights removal jurisdiction to enable a state-court defendant with defenses based on federal civil rights to remove the case against them to federal court. A series of late nineteenth-century Supreme Court decisions rendered the provision practically useless until Congress invited federal courts to reinterpret the statute in the Civil Rights Act of 1964. New archival research reveals how lawyers at...
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Criminal Procedure
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Vol. 124, No. 1
Thomas Ward Frampton* & Brandon Charles Osowski**
On January 1, 2022, the Arizona Supreme Court announced the most radical change to the American jury in nearly thirty-five years: the elimination of peremptory strikes. Arizona’s move is part of a broader trend of states experimenting with new ways to counter racial exclusion in the selection of juries after decades of federal inaction. Perhaps as noteworthy as the reforms themselves is the way in which many have come about: Rather than announcing...
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Property Law
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Vol. 124, No. 1
For people experiencing homelessness, lack of access to public bathroom facilities often forces the humiliating need to urinate or defecate in public. The bathroom options available to those experiencing homelessness do not meet the population’s needs. One solution that scholars and local leaders have proposed is to ban customers-only bathroom policies. Such bans pose difficult legal and political questions. Most significantly, the recent Supreme...