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Comparative and Foreign Law

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University of Michigan Law School

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2012

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Articles 1 - 3 of 3

Full-Text Articles in Law

Review Of The Making Of Tax Law: The Development Of The Swedish Tax System, Reuven S. Avi-Yonah May 2012

Review Of The Making Of Tax Law: The Development Of The Swedish Tax System, Reuven S. Avi-Yonah

Reviews

Imagine that a single person had been responsible for all U.S. tax reforms enacted from 1974 to 2012. That was the position of Sven-Olof Lodin, the former president of the International Fiscal Association. For more than 40 years, professor Lodin was the most influential voice in Swedish tax policy. This was not in a single, official governmental capacity, but rather as a member of more than 20 government commissions and working parties on taxation, which were responsible for all the major changes in Swedish tax law in recent decades, including the "Tax Reform of the Century" in 1991. In this …


The Moral Dimension Of Employment Dispute Resolution, Theodore J. St. Antoine Jan 2012

The Moral Dimension Of Employment Dispute Resolution, Theodore J. St. Antoine

Articles

Dispute resolution may be viewed from the perspective of economics or negotiation or contract law or game theory or even military strategy. In this Article, I should like to consider employment dispute resolution in particular from the perspective of morality. I do not necessarily mean "morality" in any religious sense. By "morality" here I mean a concern about the inherent dignity and worth of every human being and the way each one should be treated by society. Some persons who best exemplify that attitude would style themselves secular humanists. Nonetheless, over the centuries religions across the globe have played a …


Under Color Of Law: Siliadin V. France And The Dynamics Of Enslavement In Historical Perspective, Rebecca J. Scott Jan 2012

Under Color Of Law: Siliadin V. France And The Dynamics Of Enslavement In Historical Perspective, Rebecca J. Scott

Book Chapters

When is it appropriate to apply the term ‘slavery’—a concept that appears to rest on a property right—to patterns of exploitation in contemporary society, when no state extends formal recognition to the possibility of the ownership of property in a human being? Historians, who generally position themselves as enemies of anachronism, may be particularly resistant to the use of an ancient term to describe a twenty-first century reality. And jurists have often been understandably reluctant to employ a word whose historical meaning was so closely tied to a specific property relationship that has long since been abolished in Europe and …