Law Commons^™

Investment Income Withholding In The United States And Germany, Lily Kahng

Faculty Articles

In a reversal from its historical roots, the United States income tax system now taxes income from labor significantly more heavily than income from capital. It does so not only facially, through explicit preferences for income from capital, but also more subtly, through more hidden features of the tax system – specifically, enforcement strategies. This article focuses on a prominent disparity in enforcement between the two forms of income: Wage income is subject to withholding while investment income is not.

In its critical examination of this disparity, the article first offers a brief history of withholding in the United States, …

An Environmental Justice Critique Of Comparative Advantage: Indigenous Peoples, Trade Policy, And The Mexican Neoliberal Economic Reforms, Carmen G. Gonzalez

Faculty Articles

The free market reforms adopted by Mexico in the wake of the debt crisis of the 1980s and in connection with the North American Free Trade Agreement (NAFTA) have jeopardized the physical and cultural survival of Mexico’s indigenous peoples, increased migration to the United States, threatened biological diversity in Mexico, and imposed additional stress on the environment in the United States. Despite these negative impacts, NAFTA continues to serve as a template for trade agreements in the Americas. Unless this template is fundamentally restructured, future trade agreements may replicate throughout the Western hemisphere many of the economic, ecological and social …