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“One Of The Greatest Human Tragedies Of Our Time”: The U.N., Biden, And A Missed Opportunity To Abolish Immigration Prisons, Lauren E. Bartlett Jan 2021

“One Of The Greatest Human Tragedies Of Our Time”: The U.N., Biden, And A Missed Opportunity To Abolish Immigration Prisons, Lauren E. Bartlett

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Children in cages, rampant sexual abuse, lack of access to life-saving medical treatment, and more. These human rights violations continue to occur in immigration prisons in the United States today, and given the scope, many, including the United Nations, are pushing the United States to abolish immigration prisons altogether. However, the Biden administration has demonstrated that is not interested in supporting the abolition of immigration prisons, not even in the international human rights arena.

After providing a brief overview of international human rights law prohibiting immigration prisons, this essay explores U.N. recommendations on immigration prisons from each of the ...


Immigration, Emigration, Fungible Labour And The Retreat From Progressive Taxation, Henry Ordower Jan 2020

Immigration, Emigration, Fungible Labour And The Retreat From Progressive Taxation, Henry Ordower

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With emphasis on the US, this chapter explores the role that taxation plays in the movement of people and capital. The chapter addresses the relationship between taxes and retention of capital, including tax incentives for capital investment, shifting tax burdens from capital to labor as progressive taxation wanes, and rules preventing the escape of capital from its current taxing jurisdiction. Next, the discussion moves on to consider how taxes supplement immigration policy to attract capital currently outside the jurisdiction. The chapter then queries whether taxes play any significant role in attracting or retaining skilled labor before identifying how tax trends ...


The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower Jan 2017

The Expatriation Tax, Deferrals, Mark To Market, The Macomber Conundrum And Doubtful Constitutionality, Henry M. Ordower

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Taxpayers shift income offshore with lawful devices like operating through a foreign corporation. Taxpayers have enhanced the amount of that income lodged outside the U.S. with transfer pricing strategies. Andtaxpayers have evaded U.S. taxation of their worldwide income by secreting assets and income in tax haven, bank secrecy jurisdictions. Statutes, regulations and litigation seek to limit use of offshore opportunities toavoid the U.S. income tax. Penalties for taxpayers and their foreign hosts have been enacted to prevent thehiding of assets offshore. This article reviews many of those techniques and statutory or regulatory responses in the context of ...


Human Rights In The United States: Legal Aid Alleges That Denying Access To Migrant Labor Camps Is A Violation Of The Human Right To Access Justice, Reena Shah, Lauren Bartlett Jan 2012

Human Rights In The United States: Legal Aid Alleges That Denying Access To Migrant Labor Camps Is A Violation Of The Human Right To Access Justice, Reena Shah, Lauren Bartlett

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It is estimated that there are more than 86 million migrant workers worldwide, the vast majority of whom suffer poor living and working conditions. In the United States, more than 3 million migrant farmworkers, including at least 100,000 children, are estimated to labor in fields every year, many of whom lack access to justice, earn sub-living wages, and exist in dehumanizing circumstances. Farmworkers are among the most exploited and vulnerable populations in the United States; yet, distressingly, they are also the least protected by U.S. law and law enforcement.

Legal aid advocates in the United States attempt to ...


Decentering The Firm: The Limited Liability Company And Low Wage Immigrant Women Workers, Miriam A. Cherry Jan 2006

Decentering The Firm: The Limited Liability Company And Low Wage Immigrant Women Workers, Miriam A. Cherry

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Congress is now considering radical changes to the immigration system. This article looks at the immigration issue as a labor and employment law question, and proposes a possible solution based on this approach.

I suggest that forming Limited Liability Companies (LLCs) will benefit low-wage immigrant women workers by transforming them into business owners. By using existing legal structures to their benefit, low-wage women workers can curtail at least a portion of the exploitation that they currently experience. Instead of being hired to perform a job, having the intermediary take a cut, and then pay them some amount out of that ...