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Full-Text Articles in Sexuality and the Law
Critical Tax Policy: A Pathway To Reform?, Nancy J. Knauer
Critical Tax Policy: A Pathway To Reform?, Nancy J. Knauer
Nancy J. Knauer
The Global Recession of 2008 and ensuing austerity measures have renewed the urgency surrounding the call for fundamental tax reform. Before embarking on fundamental tax reform, this Article proposes adding a critical lens to existing US tax policy to ensure that any proposals for change are informed, transparent, and responsive to the needs (and abilities) of individual taxpayers. This Article makes the case for a specific method of inquiry – Critical Tax Policy – that is built on the articulation of difference rather than false assumptions of sameness. Critical Tax Policy incorporates the insights of a growing international tax equity …
International Human Rights Law And Co-Parent Adoption, Prof. Elizabeth Burleson
International Human Rights Law And Co-Parent Adoption, Prof. Elizabeth Burleson
Prof. Elizabeth Burleson
Children would benefit substantially if governments legally recognized same sex marriages and parenting. This article analyzes international human rights law, co-parent adoption, and the recognition of gay and lesbian families. It addresses civil marriage and adoption challenges for same sex families and assesses European Court of Human Rights jurisprudence relating to same-sex adoption. This article considers the international community's efforts to implement the best interest of the child standard concluding that recognition of same sex families is in the best interest of the child and should be facilitated in a timely manner by jurisdictions at all levels.