Law Commons^™

Evelyn L. Wilson, The Justices Of The Supreme Court Of Louisiana 1865-1880, Georgia Chadwick

Journal of Civil Law Studies

No abstract provided.

Proving Identity, Jonathan Weinberg

Pepperdine Law Review

United States law, over the past two hundred years or so, has subjected people whose race rendered them noncitizens or of dubious citizenship to a variety of rules requiring that they carry identification documents at all times. Those laws fill a gap in the policing authority of the state, by connecting the individual’s physical body with information the government has on file about him; they also can entail humiliation and subordination. Accordingly, it is not surprising that U.S. law has almost always imposed these requirements on people outside our circle of citizenship: African Americans in the antebellum South, Chinese immigrants, …

Imaginary Lines, Real Consequences: The Effect Of The Militarization Of The United States-Mexico Border On Indigenous Peoples, Joseph Kowalski

American Indian Law Journal

No abstract provided.

"Never Had A Choice And No Power To Alter": Illegitimate Children And The Supreme Court Of Japan, Shigenori Matsui

Georgia Journal of International & Comparative Law

No abstract provided.

Online Issue: Table Of Contents

University of Richmond Law Review

No abstract provided.

Anchors Aweigh: Analyzing Birthright Citizenship As Declared (Not Established) By The Fourteenth Amendment, Elizabeth Farrington

University of Richmond Law Review

No abstract provided.

The Battle Of Birthright Citizenship, Joshua White

Brigham Young University Prelaw Review

This article examines the legal case behind denying birthright citizenship to the children of illegal aliens born on U.S. territory and thereby correcting the present interpretation of the Citizenship Clause. Currently, children of illegal aliens born on U.S. territory are automatically granted citizenship jus soli. This removes the sovereignty of the American citizen by supplanting the citizen with an illegal alien in determining who can become citizens of the United States. To resolve this problem, Congress must enact legislation specifically restricting birthright citizenship from children of illegal aliens. While other articles focus on the morality of accepting refugees or illegal …

“Illegal” Migration Is Speech, Daniel I. Morales

Indiana Law Journal

Noncitizens must comply with immigration laws just because citizens say so. The citizenry takes for granted its monopoly on immigration control, but the legitimacy of this arrangement has been called into question by cutting-edge political theorists. One prominent theorist argues, for example, that basic democratic principles require that noncitizens living outside the United States have a say in the formation of immigration law since they must obey it. This Article provides a legal response to these political theory developments, assimilating them, along with the facts on the ground, into an account of “illegal” migration as First Amendment speech.

If noncitizens’ …

Justice Brandeis And Civic Duty In A Pluralistic Society, Joel K. Goldstein

Touro Law Review

No abstract provided.

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.

Citizenship Overreach, Peter J. Spiro

Michigan Journal of International Law

This Article examines international law limitations on the ascription of citizenship and national self-definition. The United States is exceptionally generous in its extension of citizenship. Alone among the major developed states, it extends citizenship to almost all persons in its territory at the moment of birth. This birthright citizenship is constitutionally protected under the Fourteenth Amendment. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part can involve substantial fees. Expatriation is contingent on tax compliance and, in some cases, will implicate the recognition …

A Global Perspective On Citizenship-Based Taxation, Allison Christians

Michigan Journal of International Law

This Article contends that, with regard to individuals who reside permanently outside of the United States, the global assistance sought under FATCA to enforce U.S. income taxation solely on the basis of citizenship violates international law. It argues that insisting upon foreign cooperation with the FATCA regime, under threat of serious economic penalties, is inconsistent with universally accepted norms regarding appropriate limits to the state’s jurisdiction to tax, while also being normatively unjustified. Accordingly, FATCA should be rejected by all other nation states to the extent it imposes any obligations with respect to individuals who permanently reside outside of, and …

Minimalism About Residence And Source, Wei Cui

Michigan Journal of International Law

In this Article, I relate the discomfort with fundamental principles in taxing individuals’ worldwide income to a problem that has attracted greater attention in recent years: the assignment of geographical sources to income. I suggest that there is substantial similarity between critiques of residence rules (of which critiques of citizenship-based taxation are examples) and critiques of source rules. However, I argue that problematic residence and source rules are only symptoms, not causes, of unsatisfactory conceptual paradigms in international taxation. Many scholars portray source and residence rules as inadequate means for achieving purportedly given normative objectives in the age of intense …

Defining Residence For Income Tax Purposes: Domicile As Gap-Filler, Citizenship As Proxy And Gap-Filler, Edward A. Zelinsky

Michigan Journal of International Law

In this paper, I place the United States’ adherence to citizenship-based taxation in the context of the states’ tax systems. Forty-one states impose general income taxes on the worldwide incomes of their respective residents. These state tax systems are important repositories of experience that confirm the administrative benefits of citizenship-based taxation. Domicile today plays an important role in state tax systems as a gap-filler when more objective statutory residence laws fail to assign any state of residence to the taxpayer. Citizenship is an administrable proxy for domicile and serves a similar gap-filling role in the taxation of individuals whose income …

Seeking Citizenship In The Shadow Of Domestic Violence: The Double Bind Of Proving “Good Moral Character”, Nancy E. Shurtz

Saint Louis University Law Journal

No abstract provided.

Buying In: Residence And Citizenship By Investment, Allison Christians

Saint Louis University Law Journal

No abstract provided.

Human Rights Law And The Taxation Consequences For Renouncing Citizenship, William Thomas Worster

Saint Louis University Law Journal

No abstract provided.