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Full-Text Articles in Law
Holding U.S. Corporations Accountable: The Convergence Of U.S. International Tax Policy And Human Rights, Jacqueline Lainez Flanagan
Holding U.S. Corporations Accountable: The Convergence Of U.S. International Tax Policy And Human Rights, Jacqueline Lainez Flanagan
Journal Articles
International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. The article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while …
Measure For Measure: The Uneasy Marriage Of Tax Policy And Immigration Reform, Jacqueline Lainez
Measure For Measure: The Uneasy Marriage Of Tax Policy And Immigration Reform, Jacqueline Lainez
Journal Articles
The United States has deeply contradictory policies related to undocumented immigrant workers. America’s disparate immigration and tax policies include immigration directives that designate deportation proceedings for any immigrant living in the U.S. without proper authorization. Simultaneously, the government’s enforcement of its tax laws requires undocumented workers to apply for a tax identification number in order to file taxes because, as undocumented immigrants, they do not qualify for a valid Social Security Number. Additionally, undocumented workers do not qualify for Social Security benefits, but they are subject to mandatory Social Security and Medicare payroll tax withholdings on their W-2 wages. This …