Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Law
Introduction To Symposium On Unauthorized Military Interventions For The Public Good, Monica Hakimi
Introduction To Symposium On Unauthorized Military Interventions For The Public Good, Monica Hakimi
Articles
On April 6, 2017, the United States launched fifty-nine Tomahawk missiles against an air base in Syria, after evidence surfaced that Bashar Al-Assad’s regime had again used chemical weapons against its people. President Trump announced that the strikes were intended “to prevent and deter the spread and use of deadly chemical weapons.” But as of this Symposium’s publication, the United States has not articulated a formal legal justification for the strikes. Instead, it reportedly circulated a document that listed several case-specific considerations that, in its view, justified the use of force. Yet the global reaction was overwhelmingly positive. Many states …
Social Bargaining In States And Cities: Toward A More Egalitarian And Democratic Workplace Law, Kate Andrias
Social Bargaining In States And Cities: Toward A More Egalitarian And Democratic Workplace Law, Kate Andrias
Articles
A well-documented problem motivates this symposium: The National Labor Relations Act (NLRA) does not effectively protect workers’ rights to organize, bargain, and strike. Though unions once represented a third of American workers, today the vast majority of workers are non-union and employed “at will.” The decline of organization among workers is a key factor contributing to the rise of economic and political inequality in American society. Yet reforming labor law at the federal level—at least in a progressive direction—is currently impossible. Meanwhile, broad preemption doctrine means that states and localities are significantly limited in their ability to address the weaknesses …
International Tax Avoidance -- Introduction, Reuven S. Avi-Yonah
International Tax Avoidance -- Introduction, Reuven S. Avi-Yonah
Articles
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, the various leaks culminating in the Panama Papers have once again revealed the scope of evasion by the global elite. Gabriel Zucman conservatively estimated the annual revenue loss at $200 billion. On the tax avoidance (legal activity by corporations) front, the OECD BEPS project has estimated the scope of avoidance by multinationals at between $100 and $240 billion per year. By comparison, total US corporate tax revenues are about $400 billion per year. The articles in this volume reflect various aspects of these troubling …
Tax Symposium: Introduction, Reuven S. Avi-Yonah
Tax Symposium: Introduction, Reuven S. Avi-Yonah
Michigan Journal of International Law
This issue of MJIL features four out of the many outstanding papers that were presented at a conference on Taxation and Citizenship held at Michigan Law in October 2015 and co-organized by Allison Christians and myself. The impetus for the conference was the realization that the unique U.S. practice of taxing its citizens on worldwide income, regardless of where they reside, has become a major flashpoint in the relationship between the United States and its citizens living overseas, and sometimes also between the United States and the country those citizens resided in.