Recent Faculty Scholarship
Following is a sample of scholarship recently produced by members of the College of Law's faculty. Readers may follow the link provided within each posting to download a copy of the entire paper. For a more complete list of faculty scholarship, please visit the Faculty Bibliography. For access to all Iowa Law faculty scholarship that has been posted on the Social Science Research Network, please click here.
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The Congressional Revenue ServiceUnder federal legislation, Congress’s Joint Committee on Taxation reviews large tax refunds that the Internal Revenue Service proposes to make. The IRS typically will not issue a large refund over the Joint Committee’s objection. In this article, Professor Grewal argues that the federal legislation giving rise to this arrangement violates the separation of powers. To read the article, click here and then press the “download this paper” button. Posted on October 12, 2012 |
