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Articles 1 - 21 of 21
Full-Text Articles in Law
An Intellectual History Of Comparative Tax Law, Kim Brooks
An Intellectual History Of Comparative Tax Law, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
Articles, Book Chapters, & Popular Press
Comparative law offers scholars a fascinating lens through which to dis- cover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage …
Responsible Investing: Access Denied, Keith Macmaster
Responsible Investing: Access Denied, Keith Macmaster
LLM Theses
Retail investors are increasingly demanding responsible investments. Retail investors also require the services of an advisor. Many responsible funds may not be responsible. This is due to many factors, including incomplete disclosures, and lack of financialization of risks. The thesis shows that traditional mutual funds, while structurally able to provide responsible investments, have not provided responsible holdings to mass affluent clientele. Institutional investors, and wealthy retail investors, have options to avail themselves of responsible investments; mass affluent investors have less choice to invest responsibly. The thesis recommends enhanced material disclosures and financial valuation models to better identify responsible investments. Advisors …
Protecting Identity By Ignoring It? A Critical Look At The French And Rwandan Paradoxes, Frédéric Mégret
Protecting Identity By Ignoring It? A Critical Look At The French And Rwandan Paradoxes, Frédéric Mégret
Dalhousie Law Journal
This article seeks to critically examine political and legal practices of "racial blindness" by comparing two countries that have most enthusiastically embraced it as an official policy and even ideology: France and Rwanda. By highlighting the differences but also the significant commonalities between the two, it seeks to dynamically emphasize their explicit and implicit construction of race and ethnicity The case for racial blindness is first presented in the terms in which it is largely understood in those countries, and taken seriously as an effort to deal with their unique legacies and political circumstances, notably as part of a desire …
The Forms And Limits Of Judicial Inquiry: Judges As Inquiry Commissioners In Canada And Australia, Grant R. Hoole
The Forms And Limits Of Judicial Inquiry: Judges As Inquiry Commissioners In Canada And Australia, Grant R. Hoole
Dalhousie Law Journal
In both Canada and Australia the conduct ofpublic inquiries draws heavily from the expertise of the legal profession, with judges frequently serving as commissioners and inquiry hearings often reproducing the popular imagery of a courtroom. Despite this affinity between public inquiries and the legal profession, however, jurisprudential and academic authorities repeatedly stress that public inquiries are non-adjudicative. Indeed, the received wisdom is that the investigative focus of public inquiries justifies their divergence from the procedural and substantive commitments of adjudication. This paper challenges that assumption. It argues that the service of judges as inquiry commissioners should be premised on their …
A Community Of Procedure Scholars: Teaching Procedure And The Legal Academy, Elizabeth Thornburg, Erik S. Knutsen, Carla Crifo', Camille Cameron
A Community Of Procedure Scholars: Teaching Procedure And The Legal Academy, Elizabeth Thornburg, Erik S. Knutsen, Carla Crifo', Camille Cameron
Articles, Book Chapters, & Popular Press
This article asks whether the way in which procedure is taught has an impact on the extent and accomplishments of a scholarly community of proceduralists. Not surprisingly, we find a strong correlation between the placement of procedure as a required course in an academic context and the resulting body of scholars and scholarship. Those countries in which more civil procedure is taught as part of a university degree — and in which procedure is recognized as a legitimate academic subject — have larger scholarly communities, a larger and broader corpus of works analyzing procedural issues, and a richer web of …
Are Climate Change Policies Fair To Vulnerable Communities? The Impact Of British Columbia's Carbon Tax And Australia's Carbon Pricing Policy On Indigenous Communities, Karen Bubna-Litic, Nathalie J. Chalifour
Are Climate Change Policies Fair To Vulnerable Communities? The Impact Of British Columbia's Carbon Tax And Australia's Carbon Pricing Policy On Indigenous Communities, Karen Bubna-Litic, Nathalie J. Chalifour
Dalhousie Law Journal
This paper compares carbon pricing policies in British Columbia and Australia in order to identify differences between carbon taxes and emissions trading schemes (ETS) from a fairness perspective. We examine how taxes and trading systems impact indigenous communities in both jurisdictions. While the regressivity of carbon pricing is a critical part of any fairness assessment, we argue that socioeconomic and cultural factors must also be taken into consideration. We discuss the importance of accompanying carbon pricing with policies that mitigate not only distributional impacts, but also additional impacts. These may be funded by the revenue generated by the policy or …
Child Pornography In Canada And The United States: The Myth Of Right Answers, Travis Johnson
Child Pornography In Canada And The United States: The Myth Of Right Answers, Travis Johnson
Dalhousie Law Journal
Child pornography is an increasing worldwide concern and is one of the most active fronts in the ongoing battle between freedom of expression and public safety and morality. In 2005, the child pornography provisions of the Canadian Criminal Code were amended in response to the controversial decision of the Supreme Court in R. v. Sharpe. Similar legislative response has occurred in the United States following the U.S. Supreme Court decision inAshcroft v. Free Speech Coalition. A comparative examination of the legislative and judicial treatments of the issue of child pornography in these countries reveals that despite reaching differing rights-balancing positions, …
Constitutional Realism About Constitutional Protection: Indigenous Rights Under A Judicialized And A Politicized Constitution, Matthew Sr Palmer
Constitutional Realism About Constitutional Protection: Indigenous Rights Under A Judicialized And A Politicized Constitution, Matthew Sr Palmer
Dalhousie Law Journal
This article assesses the comparative effectiveness of constitutional protection of indigenous rights in Canada and New Zealand using a perspective of "constitutional realism". The two constitutions offer a useful contrast of similar systems distinguished by distinctly contrasting directions over the past twentyfive years. The reality of Canadas constitutional development has seen more power accrue to the judicial branch of government. The reality of New Zealand's constitutional development has seen more power accrue to the political branches ofgovernment. The article considers the reality of the behaviour of these branches of government in each jurisdiction in relation to indigenous rights. It finds …
Foreign Judgments At Common Law: Rethinking The Enforcement Rules, Tanya J. Monestier
Foreign Judgments At Common Law: Rethinking The Enforcement Rules, Tanya J. Monestier
Dalhousie Law Journal
England and Canada have adopted divergent approaches to the enforcement of foreign civil and commercial judgments. An English court will only enforce a foreign judgment where the defendant submitted to the junsdiction of the foreign court, or was present in the foreign jurisdiction when served with process. This position. while protecting domestic defendants, is outdated and does little to further the objectives underpinning judgment enforcement- Canadian courts, by contrast, have been far more liberal than their English counterparts, enforcing foreign judgments in cases where there is a "real and substantial connection" between the dispute and the judgment forum. While this …
I Do' Kiss And Tell: The Subversive Potential Of Non-Normative Socialsexual Expression From Within Cultural Paradigms, Elaine Craig
I Do' Kiss And Tell: The Subversive Potential Of Non-Normative Socialsexual Expression From Within Cultural Paradigms, Elaine Craig
Dalhousie Law Journal
Using a comparative analysis of the equality movements of sexual minorities in Canada and India the author identifies a symbiosis between the subversive benefits of a deconstructionist approach to equality and the practical achievements to be gained by a rights-based model of social justice. The analysis is conducted through an examination of the role that the expression of same-sex desire plays in the legal and social positions of sexual minorities in Canada and India The author argues that the acquisition of rights can provide sexual minorities with greater access to dominant cultural rituals and that such access provides opportunities to …
Australia And Canada In Regional Fisheries Organizations: Implementing The United Nations Fish Stocks Agreement, Rosemary Rayfuse, Marcus Haward, Gregory Rose, Sali Bache
Australia And Canada In Regional Fisheries Organizations: Implementing The United Nations Fish Stocks Agreement, Rosemary Rayfuse, Marcus Haward, Gregory Rose, Sali Bache
Dalhousie Law Journal
In the late 1980s and early 1990s a number of factors and events coalesced to encourage the international community to re-examine high seas fisheries issues. The need to enhance the effectiveness of regional fisheries organizations led to the development of the 1995 United Nations Fish Stocks Agreement, dealing with straddling and highly migratory stocks. Both Canada and Australia played a significant role in the development of this agreement While having much in common, each state had different interests and concerns Canada's attention was focused on the problem of straddling stocks, while Australia 's interests have been primarily, though not exclusively, …
The Challenges Of Integrating Tourism Into Canadian And Australian Coastal Zone Management, Alison Gill, Lorne K. Kriwoken, Suzanne Dobson, Liza D. Fallon
The Challenges Of Integrating Tourism Into Canadian And Australian Coastal Zone Management, Alison Gill, Lorne K. Kriwoken, Suzanne Dobson, Liza D. Fallon
Dalhousie Law Journal
This article discusses the challenges of integrating tourism into Canadian and Australian coastal zone management. Comparisons are drawn between coastal and marine tounsm resources in Australia and Canada. The resources considered include the cruise ship industry, recreational boating, fishing, sea kayaking, SCUBA diving and marine wildlife tourism. In the introduction, some of the problems of definition and data are addressed. Tourism is described as an industry, but unlike many traditional industries, the tourism arena consists of a myriad of players and sectors. After the comparison of tourism resources in both countries, the power and politics associated with managing user conflicts …
Australasian Law And Canadian Statutes In The Nineteenth Century: A Study Of The Movement Of Colonial Legislation Between Jurisdictions, Jeremy Finn
Dalhousie Law Journal
This paper considers the use between 1850 and 1900 by Anglo-Canadian legislatures of legislative precedents from the Australian and New Zealand colonies and argues that while a wide range of Australasian laws were considered by Canadian legislators, the most significant Australasian influences are to be found in mining law, electoral and constitutional law and land law The paper goes on to explore, by use of archival, parliamentary and published materials, the processes by which Canadian legislators acquired their knowledge of these Australasian initiatives. While governmental and institutional channels (including the Colonial Office) played a significant part in the transmission of …
Legal Framework In The Canadian Offshore, Van Penick
Legal Framework In The Canadian Offshore, Van Penick
Dalhousie Law Journal
In this article, the author examines the legal framework in effect in the Atlantic Canada offshore through a comparative analysis of the Western Canada onshore regime in five basic areas: property rights, oil and gas rights, the constitutional division of oil and gas authority, basic agreements and the application of laws. The major differences exposed by this analysis should aid east coast oil and gas practitioners in properly advising their clients.
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Corporate Nonrecognition Provisions: A Comparison Of The U.S. And Canadian Tax Regimes, Catherine Brown, Christine Manolakas
Dalhousie Law Journal
This article compares the rules governing the federal income taxation of corporate reorganizations in Canada with those in the United States, including transfers of property to a corporation, corporate divisions, share-for-share exchanges, amalgamations or mergers, recapitalizations, and corporate dissolutions. The paper outlines the provisions governing a particulartype of corporate transaction, compares the Canadian tax results with those of the United States, comments on any differences between particular tax provisions, and examines the practical implications of these differences. The authors conclude that although there are a number of parallels between the U.S. and Canadian tax systems, fundamental differences exist that change …
Lights, Camera, Litigate: Lawyers And The Media In Canada And The United States, Charles W. Wolfram
Lights, Camera, Litigate: Lawyers And The Media In Canada And The United States, Charles W. Wolfram
Dalhousie Law Journal
Drawing on recent high profile cases in Canada and the United States, the author examines the different extent to which lawyers in those two countries comment to the media about ongoing litigation. He investigates various formal constraints upon lawyer comment, such as court-imposed publication bans and rules of professional responsibility. He also looks at the way in which lawyer behaviour is attributable to non-formal, cultural determinants.
Approaching Aliens: A Plea For Jurisprudential Recovery As A Theoretical Introduction To (Ex)Socialist Legal Systems, Ivan L. Padjen
Approaching Aliens: A Plea For Jurisprudential Recovery As A Theoretical Introduction To (Ex)Socialist Legal Systems, Ivan L. Padjen
Dalhousie Law Journal
It might be wise to stop here. Even a reader who is sympathetic to jurisprudential imagination must regard the communicable part of my title with considerable misgiving. For he or she can hardly be unaware of the double jeopardy in which the general theorist of law places himself when dealing with socialist legal systems. The first has been aptly described by Alasdair MacIntyre in his parable of a man who aspired to be the author of the general theory of holes.' The moral of the story, that the concept of a hole is a poor foundation for a general theory …
The Teaching Of The Law Of Thailand, Ted L. Mcdorman
The Teaching Of The Law Of Thailand, Ted L. Mcdorman
Dalhousie Law Journal
Within the last few years Canada has begun to realize that it is a Pacific Rim country with substantial connections and interests in Asia. As part of this awakening Canadian interest in Asian affairs the Faculty of Law at the University of Victoria decided to develop and offer a course entitled "Legal Issues in Southeast Asia", with the hope that such a course would provide a forum for a systematic, informed comparison of the legal systems of Asia.
The Trials Of Mental Health Law: Recent Trends And Developments In Canadian Mental Health Jurisprudence, Robert M. Gordon, Simon N. Verdun-Jones
The Trials Of Mental Health Law: Recent Trends And Developments In Canadian Mental Health Jurisprudence, Robert M. Gordon, Simon N. Verdun-Jones
Dalhousie Law Journal
Mental health law in Canada has traditionally shared many common themes with the mental health law of such other Commonwealth countries as Britain, Australia and New Zealand but is only a distant cousin of the system of mental health law that has emerged in the United States. The existence of an entrenched Bill of Rights in the United States has fashioned a situation in which many major issues relating to the rights of mental health patients have been dealt with as constitutional matters of great import. Consequently, the 1960s and 1970s witnessed a burgeoning of an exciting body of case …
Looking South: A Short Guide To Some Basic Considerationsin Referring To United States Law In Connection With Canadian Judicial Proceedings, Jan Schneider
Dalhousie Law Journal
Comparative law may be entering its golden age in Canada. Particularly with the advent of the new Canadian Charter of Rights and Freedoms, courts, practitioners and professors in Canada seem to be looking increasingly at the decisions of foreign tribunals for what guidance they may offer for the construction and development of Canadian law. For a number of fairly obvious reasons - the sheer number of American cases and their easy accessibility, common language, basic similarities in legal systems and so forth - there appears to be a very distinct trend toward reliance on United States cases in particular. An …