Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Accounting (1)
- Capitalization (1)
- Corporate (1)
- Critical (1)
- Estate tax (1)
-
- Family (1)
- Flow-through (1)
- Gender (1)
- Gift tax (1)
- History (1)
- Home economics (1)
- Homeownership (1)
- Human rights (1)
- Imputed income (1)
- Income tax (1)
- International law (1)
- International norms (1)
- Intrastate justice (1)
- Limited liability company (1)
- Mainstream (1)
- Marriage penalty (1)
- Partnership (1)
- Pass-through (1)
- Public international law (1)
- Real estate (1)
- Renter (1)
- Tax (1)
- Transfer tax (1)
- Women (1)
Articles 1 - 2 of 2
Full-Text Articles in Jurisprudence
A Standard Of Global Justice, Steven R. Ratner
A Standard Of Global Justice, Steven R. Ratner
Book Chapters
This chapter presents the standard of justice that is used in this book to appraise international law. That standard is based on two core principles, or what the book calls pillars—the promotion of international and intrastate peace, on the one hand, and respect for the basic human rights of all individuals, on the other. The justice of international norms is determined by the extent to which they lead to a state of affairs involving peace and human rights, with some room for deontological considerations in limited situations. The chapter defends the choice of these two pillars. It elaborates on the …
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Book Chapters
This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?
To capture and interrogate what often seems like a chasm …