The United States has deeply contradictory policies related to undocumented immigrant workers. America's disparate immigration and tax policies include immigration directives that designate deportation proceedings for any immigrant living in the U.S. without proper authorization. Simultaneously,...

Building on the research presented in Professor Susan Jones' 1997 article, Small Business and Community Economic Development: Transactional Lawyering for Social Change and Economic Justice, one of the first scholarly articles to discuss and analyze the benefits of transactional clinics in U.S....

International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores...

Unauthorized immigrants working as statutory employees contribute to the Social Security Administration (SSA) system through payroll taxes, with over $1.2 trillion accumulated in SSA’s Earning Suspense File (ESF) as of 2012. Notably, estimates indicate 50 percent of undocumented immigrant...

Tax compliance by undocumented immigrant workers could and should be the architectural centerpiece of immigration reform. Analyzing this premise using broad economic frameworks and examining corresponding mechanisms in U.S. tax and immigration systems, this article seeks to reframe...