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Full-Text Articles in Legal Writing and Research
Portrait Of A Transplant Artist, Kim Brooks
Portrait Of A Transplant Artist, Kim Brooks
Articles, Book Chapters, & Popular Press
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
Feminist Statutory Interpretation, Kim Brooks
Feminist Statutory Interpretation, Kim Brooks
Articles, Book Chapters, & Popular Press
Leading Canadian scholar Ruth Sullivan describes the act of statutory interpretation as a mix of art and archeology. The collection, Feminist Judgments: Rewritten Tax Opinions, affirms her assessment. If the act of statutory interpretation requires us to deploy our interdisciplinary talents, at least somewhat unmoored from the constraints of formal expressions of legal doctrine, why haven’t feminists been more inclined to write about statutory interpretation? Put another way, some scholars acknowledge that judges “are subtly influenced by preconceptions, endemic privilegings and power hierarchies, and prevailing social norms and ‘conventional’ wisdom.” Those influences become the background for how judges read legislation. …