Issue 1

• Transcription of 2014 Chapman Law Review Symposium “Business Tax Reform: Emerging Issues in the Taxation of U.S. Entities,” 18 Chap. L. Rev. 1 (2014).
• Jordan M. Barry, The Emerging Consensus for Cutting the Corporate Income Tax Rate, 18 Chap. L. Rev. 19 (2014).
• Steven A. Bank, Historical Perspective on the Corporate Interest Deduction, 18 Chap. L. Rev. 29 (2014).
• Roberta Mann, Subchapter S: Vive le Difference!, 18 Chap. L. Rev. 65 (2014).
• Walter D. Schwidetzky, Integrating Subchapters K and S and Beyond, 18 Chap. L. Rev. 93 (2014).
• J. Clifton Fleming, Jr. & Robert J. Peroni, A Hitchhiker’s Guide to Outbound International Tax Reform, 18 Chap. L. Rev. 133 (2014).
• Omri Marian, The Function of Corporate Tax-Residence in Territorial Systems, 18 Chap. L. Rev. 157 (2014).
• Tracy A Kaye, The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting, 18 Chap. L. Rev. 185 (2014).
• Darien Shanske, State-Level Carbon Taxes and the Dormant Commerce Clause: Can Formulary Apportionment Save the World? 18 Chap. L. Rev. 191 (2014).
• John A. Swain, State Income Taxation of Out-of-State Corporate Partners, 18 Chap. L. Rev. 211 (2014).
• Jonathan Barry Forman, Reconsidering the Tax Treatment of Pensions and Annuities, 18 Chap. L. Rev. 221 (2014).
• Stephan Michael Brown, One-Size-Fits-Small: A Look at the History of the FBAR Requirement, the Offshore Voluntary Disclosure Programs, and Suggestions for Increased Participation and Future Compliance, 18 Chap. L. Rev. 243 (2014).
• Andrew Gahan, The Home-Sale Exclusion: A Proposal Targeted at Eliminating Speculation, 18 Chap. L. Rev. 267 (2014).
• Dallis Nicole Warshaw, Breaking the Bank: The Tax Benefits of Legalizing Online Gambling, 18 Chap. L. Rev. 289 (2014).

Issue 2

• Kevin R. Johnson, Possible Reforms of the U.S. Immigration Laws, 18 Chap. L. Rev. 315 (2015)
• Scott Rempell, Credible Fears, Unaccompanied Minors, and the Causes of the Southwestern Border Surge, 18 Chap. L. Rev. 337 (2015).
• Wendi Adelson, Lawfully Present Lawyers, 18 Chap. L. Rev. 387 (2015).  See also Appendix Fifty-State Survey: DACA Recipient Status.
• Mariela Olivares, Unreformed: Towards Gender Equality in Immigration Law, 18 Chap. L. Rev. 419 (2015).
• Marisa S. Cianciarulo, Seventeen Years Since the Sunset: The Expiration of 245(i) and Its Effect on U.S. Citizens Married to Undocumented Immigrants, 18 Chap. L. Rev. 451 (2015).
• Carrie L. Rosenbaum, The Role of Equality Principles in Preemption Analysis of Sub-federal Immigration Laws: The California TRUST Act, 18 Chap. L. Rev. 481 (2015).
• Annie Anjung Lin, Splitting the EB-5 Program: A Proposal for Employment-Based Immigration Reform to Better Target Immigrant Entrepreneurs and Investors, 18 Chap. L. Rev. 527 (2015).
• Amanda M. Herman, The Regulation of Gestation: A Call for More Complete State Statutory Regulation of Gestational Surrogacy Contracts, 18 Chap. L. Rev. 553 (2015).
• Madiha Shahabuddin, “The More Muslim You Are, the More Trouble You Can Be”: How Government Surveillance of Muslim Americans2 Violates First Amendment Rights, 18 Chap. L. Rev. 577 (2015).