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Full-Text Articles in Law
A Whale Of A Tale: Post-Colonialism, Critical Theory, And Deconstruction: Revisiting The International Convention For The Regulation Of Whaling Through A Socio-Legal Persepctive, Nick J. Sciullo
Nick J. Sciullo
This article is a critical interpretation of the indigenous whaling debate, which, although often discussed in legal academia, has received only passing critical attention. As a scholar in the critical theory/critical legal studies model, I am primarily concerned with the impact that law and debates about law have on divergent groups (racial, ethnic, gender, etc.). This article develops a criticism of the United States's postcolonial opposition to whaling, arguing, instead, for cultural relativism. The article indicts U.S. imperialism, and treatment of indigenous peoples, arguing for interdisciplinary analysis and a more keen appreciation for the voice of indigenous peoples. As I …
Deconstructing The Duty To The Tax System: Unfettering Zealous Advocacy On Behalf Of Lesbian And Gay Taxpayers, Anthony C. Infanti
Deconstructing The Duty To The Tax System: Unfettering Zealous Advocacy On Behalf Of Lesbian And Gay Taxpayers, Anthony C. Infanti
Articles
In this article, I consider how the tax lawyer's generally-acknowledged duty to the tax system should be applied in the representation of lesbian and gay clients. Due to the significant initial advantages that taxpayers are thought to have over the government in the tax compliance and enforcement process, this duty to the tax system requires a tax lawyer to avoid both questionable positions and the temptation to play the audit "lottery." The tax lawyer is asked to temper the zealousness of her advocacy in this way in order to preserve the integrity and, ultimately, the proper functioning of the tax …
Tax Equity, Anthony C. Infanti
Tax Equity, Anthony C. Infanti
Articles
Simply put, this article stands the traditional concept of tax equity on its head. Challenging the notion that tax equity is an unequivocal good, this article deconstructs the concept of tax equity to reveal the subtle, yet pernicious ways in which it shapes tax policy debates and impinges upon contributions to those debates. The article describes how tax equity, with its narrow focus on income - as the sole relevant metric for judging tax fairness, presupposes a population that is homogeneous along all other lines. Through this insidious homogenization, tax equity performs both a sanitizing and a screening function in …