Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Aboriginal law (1)
- Africa (1)
- African Tax Norms (1)
- BEPS (1)
- Business and human rights (1)
-
- Cash Back (1)
- Decolonization (1)
- Digital services tax (1)
- Dispossession of Indigenous Lands (1)
- Domestic Revenue Mobilization (1)
- Environmental protection (1)
- Extractive industries (1)
- Ghana (1)
- Global Tax Systems (1)
- Human rights (1)
- Human rights violation (1)
- IGF (1)
- Inclusive Framework (1)
- Indigenous Lands (1)
- Indigenous economy (1)
- Indigenous fiscal autonomy (1)
- Indigenous self-determination (1)
- Indigenous-Crown relations (1)
- Intangible capital assets (1)
- International Economic Law (1)
- International Tax Regimes (1)
- Land grabbing (1)
- Land theft (1)
- Law and economics (1)
- Methods (1)
- Publication
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Law
Fiscal Decolonization-Indigenous Fiscal Autonomy And Tax Jurisdiction, Riad Kherallah
Fiscal Decolonization-Indigenous Fiscal Autonomy And Tax Jurisdiction, Riad Kherallah
LLM Theses
This thesis focuses on the relationship between Indigenous fiscal autonomy and self-determination. Indigenous nations’ ability to achieve self-determination is dependent upon their ability to autonomously finance self-government. Unfortunately, Canada’s colonial policies have weakened Indigenous economies and rendered them dependent upon the Crown. Due to Indigenous nations’ lack of fiscal autonomy, Crown policies designed to promote Indigenous self-government have proven inadequate. This thesis argues for using the United Nations Declaration on the Rights of Indigenous Peoples as a blueprint for developing more equitable economic relations. While there are various elements to Crown-Indigenous economic relations, this thesis focuses on the distribution of …
Reflections On The Value Of Socio-Legal Approaches To International Economic Law In Africa, Olabisi D. Akinkugbe
Reflections On The Value Of Socio-Legal Approaches To International Economic Law In Africa, Olabisi D. Akinkugbe
Articles, Book Chapters, & Popular Press
In their introductory essay to the 2021 Chicago Journal of International Law Symposium, Daniel Abebe, Adam Chilton, and Tom Ginsburg offer an account of “the rise of the social science approach to international law, explain the basics of the method, and advocate for its continued adoption.”
This Essay critically assesses how and why one might use socio-legally inspired methods (analytical, empirical, and normative) for the study of international economic law (IEL) in Africa. It illustrates the empirical method’s importance in understanding one of the most challenging aspects of the study of IEL in Africa: capturing the data and dynamism of …
Cash Back: A Yellowhead Institute Red Paper, Shiri Pasternak, Naiomi Metallic, Yumi Numata, Anita Sekharan, Jasmyn Galley, Samuel Wong
Cash Back: A Yellowhead Institute Red Paper, Shiri Pasternak, Naiomi Metallic, Yumi Numata, Anita Sekharan, Jasmyn Galley, Samuel Wong
Reports & Public Policy Documents
Picking up from Land Back, the first Red Paper by Yellowhead about the project of land reclamation, Cash Back looks at how the dispossession of Indigenous lands created a dependency on the state due to the loss of economic livelihood. Cash Back is about restitution from the perspective of stolen wealth.
From Canada’s perspective, the value of Indigenous lands rests on what can be extracted and commodified. The economy has been built on the transformation of Indigenous lands and waterways into corporate profit and national power. In place of their riches in territory, Canada set up for First Nations a …
Responsible Business Conduct In The Extractive Industries: Prospect Of Respecting Women's Human Rights In Ghana, Veronica Dossah
Responsible Business Conduct In The Extractive Industries: Prospect Of Respecting Women's Human Rights In Ghana, Veronica Dossah
LLM Theses
Business operations in the extractive industries (EI) continue to violate women’s human rights and the environment in the communities in which they operate. In Ghana, existing laws and regulations do not preclude businesses from such violations. This makes it important to reflect on innovative means including soft laws which could encourage companies operating in the EI in Ghana to respect women’s human rights and the environment over and above compliance with national laws and regulations. This thesis examines the problem of land grabbing by EI companies operating in Ghana, the unique negative impacts women in mining communities face as a …
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Effective Taxation In Africa: Confronting Systemic Vulnerability Through Inclusive Global Tax Governance, Okanga Ogbu Okanga, Lyla Latif
Articles, Book Chapters, & Popular Press
Implicit within the African fiscal architecture are embedded vulnerabilities to exogenous factors which challenge their domestic revenue mobilization (DRM) strategies. These DRM challenges are attributable to asymmetrical power relationships that exist within the international tax regime (ITR). The rules governing international taxation have largely been devised by developed countries resonating their own economic purposes, resulting in a regressive relationship that overlooks African perspectives in the creation of tax norms. Consequently, policymaking, and scholarship have focused extensively on curbing these power asymmetries that have resulted in vulnerable African tax systems. Continental and domestic approaches are now aligned towards fostering reform of …
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Taxing Capital In The Age Of Intangibles, Eurallyah Akinyi, Dan Ciuriak
Articles, Book Chapters, & Popular Press
The rise of the intangibles economy has led to a significant erosion of corporate tax revenue in the innovation-intensive advanced economies, even as the share of national income flowing to capital rose. For developing countries, the erosion is worse and comes on top of substantial erosion of corporate tax revenues from the tangibles economy due to weak tax administration and corruption. In this paper, we take up the questions of how big is the taxing problem that the intangibles economy has raised, and whose problem is it. Further, we consider how well the proposed OECD/G20 Inclusive Framework measures up in …