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Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

Where The Rainbow Ends: The Hidden Humanitarian Crisis For Members Of The Lgbtqia+ Community In International Business, John R. Krendel

Senior Honors Projects, 2020-current

Before pursuing an international career, members of the LGBTQIA+ community must be aware of the hardship that may be exacerbated by living and working abroad. This study addresses the trends in laws, including employment and anti-discrimination laws, that provide and restrict certain rights of members of the LGBTQIA+ community in eight countries. These nations, both progressive and discriminatory, include the United States, England, Switzerland, Germany, Taiwan, China, the Philippines and Kazakhstan. Eight LGBTQIA+ business professionals spoke on their experiences living and working in each of these countries and provided advice to members of the community wishing to pursue an international …

Decolonizing Indigenous Migration, Angela R. Riley, Kristen A. Carpenter

Publications

As global attention turns increasingly to issues of migration, the Indigenous identity of migrants often remains invisible. At the U.S.-Mexico border, for example, a significant number of the individuals now being detained are people of indigenous origin, whether Kekchi, Mam, Achi, Ixil, Awakatek, Jakaltek or Qanjobal, coming from communities in Venezuela, Honduras, Guatemala and other countries. They may be leaving their homelands precisely because their rights as Indigenous Peoples, for example the right to occupy land collectively and without forcible removal, have been violated. But once they reach the United States, they are treated as any other migrants, without regard …

How Cosmopolitan Are International Law Professors?, Ryan Scoville, Milan Markovic

Milan Markovic

This Article offers an empirical answer to a question of interest among scholars of comparative international law: why do American views about international law appear at times to differ from those of other countries? The authors contend that part of the answer lies in legal education. Conducting a survey of the educational and professional backgrounds of nearly 150 legal academics, the authors reveal evidence that professors of international law in the United States often lack significant foreign legal experience, particularly outside of the West. Sociological research suggests that this tendency leads professors to teach international law from predominantly nationalistic and …

Babies Aren't U.S., Zachary J. Devlin

University of Massachusetts Law Review

Parental leave has been an on-going issue in the political process, most recently during this presidential election. This is because upon the birth or adoption of a child, many in the United States cannot afford to take time off from work to care for and integrate children into their families. This is especially true for the contemporary family. The Family and Medical Leave Act of 1993 (FMLA) was Congress’s attempt to strike equilibrium between employment and family and medical needs. The FMLA put legal emphasis on the family unit in an effort to neutralize gender discrimination while promoting gender equality …

How Cosmopolitan Are International Law Professors?, Ryan Scoville, Milan Markovic

Faculty Scholarship

This Article offers an empirical answer to a question of interest among scholars of comparative international law: why do American views about international law appear at times to differ from those of other countries? The authors contend that part of the answer lies in legal education. Conducting a survey of the educational and professional backgrounds of nearly 150 legal academics, the authors reveal evidence that professors of international law in the United States often lack significant foreign legal experience, particularly outside of the West. Sociological research suggests that this tendency leads professors to teach international law from predominantly nationalistic and …

Shattering The Glass Ceiling In International Adjudication, Nienke Grossman

All Faculty Scholarship

The Article shows that women are found in dramatically low numbers on the benches of the majority of the world’s most important international courts, analyzes the causes of this phenomenon and proposes and evaluates solutions. It establishes that the number of women in the pool of potential judges does not appear to dictate how many women become international judges. It shows, too, that when selection procedures are closed and opaque, and there is no quota or aspirational target for a sex-balanced bench, women obtain international judgeships in disproportionately low numbers. On the other hand, when a quota or aspirational target …

Openness In International Adoption, Malinda L. Seymore

Malinda L. Seymore

After a long history of secrecy in domestic adoption in the United States, there is a robust trend toward openness. That is, however, not the case with international adoption. The recent growth in international adoption has been spurred, at least in part, by the desire of adoptive parents to return to closed, confidential adoptions where the identity of the birth mother is secret and there is no ongoing contact with her. There is, however, an emergent interest in increased openness in international adoption, spurred by the success of domestic open adoptions, health concerns when an adoptee's genetic history is important, …

Openness In International Adoption, Malinda L. Seymore

Faculty Scholarship

After a long history of secrecy in domestic adoption in the United States, there is a robust trend toward openness. That is, however, not the case with international adoption. The recent growth in international adoption has been spurred, at least in part, by the desire of adoptive parents to return to closed, confidential adoptions where the identity of the birth mother is secret and there is no ongoing contact with her. There is, however, an emergent interest in increased openness in international adoption, spurred by the success of domestic open adoptions, health concerns when an adoptee's genetic history is important, …

Disparate Protections For American Human Trafficking Victims , Amanda Peters

Cleveland State Law Review

The federal government places victims, for the purpose of receiving protections, into two categories: first, international victims and second, American citizens or permanent residents. If an international trafficking victim qualifies to receive services as a result of having been trafficked, the United States will provide refugeelike protections through the TVPA. These protections include housing, food, cash assistance, job training, counseling, medical care, legal assistance, and other services that are available for a period of several years. Victims who are Americans, on the other hand, must find protection elsewhere. The United States government specifically excludes its own trafficked citizens from receiving …

An End To The Violence: Justifying Gender As A "Particular Social Group", Suzanne Sidun

Pepperdine Law Review

No abstract provided.

Doping Control, Mandatory Arbitration, And Process Dangers For Accused Athletes In International Sports , Maureen A. Weston

Pepperdine Dispute Resolution Law Journal

Athletes in a professional sports league in the United States are members of players unions, which assist their athletes in obtaining representation when they are involved in dispute resolution proceedings associated with disciplinary actions. However, individual athletes who participate in international competitions do not enjoy the same benefits. When these athletes are required to submit to mandatory drug testing, with attendant potential criminal liability, and to mandatory arbitration, they should be provided meaningful access to competent legal representation when their athletic careers are in jeopardy. This article considers the legal framework, process, and recourse for athletes in international competition to …

Sex On The Bench: Do Women Judges Matter To The Legitimacy Of International Courts?, Nienke Grossman

All Faculty Scholarship

This article seeks to advance our understanding of international courts' legitimacy and its relationship to who sits on the bench. It asks whether we should care that few women sit on international court benches. After providing statistics on women's participation on eleven of the world's most important courts and tribunals, the article argues that under-representation of one sex affects normative legitimacy because it endangers impartiality and introduces bias when men and women approach judging differently. Even if men and women do not think differently, a sex un-representative bench harms sociological legitimacy for constituencies who believe they do nonetheless. For groups …

A Broken Windows Theory Of International Corruption, Roger P. Alford

Journal Articles

The Article re-conceptualizes corruption through the lens of the broken windows theory of community policing, focusing on the root consequences of corruption as well as its secondary effects.

Part II of the Article posits that corruption is a broken window that signals the breakdown of community controls necessary for the maintenance of social order. A government that abuses its power for private gain is a government that cannot be trusted to pursue the general welfare. Empirical evidence finds ample support for this claim, confirming that corruption negatively alters the public’s perception of government and society.

Part III of the Article …

"The End Of The Beginning?": A Comprehensive Look At The U.N.'S Business And Human Rights Agenda From A Bystander Perspective, Jena Martin Amerson

Fordham Journal of Corporate & Financial Law

With the endorsement of the Guiding Principles regarding the issue of business and human rights, an important chapter has come to a close. Beginning with the then U.N. Secretary-General’s “global compact” speech in 1999, the international legal framework for business and human rights has undergone tremendous change and progress. Yet, for all these developments, there has been no exhaustive examination in the legal academy of all of these events; certainly there is no one piece that discusses or analyzes all the major instruments that have been proposed and endorsed by the U.N. on the subject of business and its relationship …

Seeking The Better Interests Of Children With A New International Law Of Adoption, Richard Carlson

NYLS Law Review

No abstract provided.

A Behavioral Approach To Human Rights, Andrew K. Woods

Law Faculty Scholarly Articles

For the last sixty years, scholars and practitioners of international human rights have paid insufficient attention to the ground level social contexts in which human rights norms are imbued with or deprived of social meaning. During the same time period, social science insights have shown that social conditions can have a significant impact on human behavior. This Article is the first to investigate the far-ranging implications of behavioralism—especially behavioral insights about social influence—for the international human rights regime. It explores design implications for three broad components of the regime: the content, adjudication, and implementation of human rights. In addition, the …

Table 2. International Standards Of Child Labor In Agriculture, Irina Feofanova

Irina Feofanova

APPENDICES for COMBATING OF CHILD LABOR IN AGRICULTURE: CRITICISM OF EXISTING STANDARDS AND ROLE OF TRANSNATIONAL CORPORATIONS.

Critical Tax Theory: An Introduction, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Our book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be …

Of Politics And Policy: Can The U.S. Maintain Its Credibility Abroad While Ignoring The Needs Of Its Children At Home?—Revisiting The U.N. Convention On The Rights Of The Child As A Transnational Framework For Local Governing, Cleveland Ferguson

ExpressO

The article uses the lens of the Convention on the Rights of the Child as a framework for developing solutions. It compares the world’s approach of using the underpinnings of the Convention to create the Millennium Development Goals (MDGs). This process represents a positive evolution in international human rights law. Use of the MDGs has met with some success. As a result, the article compares the U.S. go-it-alone approach with that of the collaborative model of the MDGs. Pointing out that child law is primarily state law, the article then discusses the ways in which local governments (cities, counties, and …

Toward An International Standard Of Abortion Rights: Empirical Data From Africa, Chad M. Gerson

ExpressO

In the Fall of 2005 I published a brief Development in the Chicago Journal of International Law concerning the prospects for establishing the right to obtain an abortion as a fundamental human right. See 5 Chi. J. Int’l L. 753. In that article I argued that the right to choose and access to abortion services would greatly improve the health and status of women and children in the developing world.

In this article, I follow up with empirical data regarding the status of abortion rights in African countries. These data are compared to maternal and infant mortality and contraceptive use. …

United States And Africa On Fgm: Cultural Comparatives, Resolutions, And Rights, Julie R. Hess

ILSA Journal of International & Comparative Law

When I began researching female genital mutilation (hereinafter "FGM"), I was adamant about change for those who are forced to submit to FGM, those who allow the practice to be performed on themselves or, afortiori, to perform it themselves on their own children and other family members.

The Permanent International Criminal Court: An Examination Of The Statutory Debate, Michael Bachrach

ILSA Journal of International & Comparative Law

In 1994, the International Law Commission ("ILC") authored a Draft Statute' in an attempt to help establish a permanent International Criminal Court ("ICC").

Children's Rights In Intercountry Adoption: Towards A New Goal, S. I. Strong

Faculty Publications

Each year, hundreds of thousands of children languish in foster or institutional care worldwide, while at the same time, thousands of adults, married and unmarried alike, are denied children because of “shortages.” How did this tragedy occur, and why does it continue to be repeated daily in countries around the world? The unfortunate truth is that many of the legal and societal norms now in place effectively prohibit needy children from finding suitable homes. While potential parents in Western countries cry out for babies of their own, millions of children live in physical and psychological poverty in underfunded orphanages around …