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Series

2011

Discrimination

Columbia Law School

Articles 1 - 2 of 2

Full-Text Articles in Law

Gender Justice In The Americas: A Transnational Dialogue On Violence, Sexuality, Reproduction, And Human Rights University, Human Rights Clinic, Centro De Derechos Humanos De La Universidad Diego Portales, Center For Reproductive Rights Jan 2011

Gender Justice In The Americas: A Transnational Dialogue On Violence, Sexuality, Reproduction, And Human Rights University, Human Rights Clinic, Centro De Derechos Humanos De La Universidad Diego Portales, Center For Reproductive Rights

Human Rights Institute

On February 23-25, 2011, over 100 women's rights, gender, and sexuality advocates and scholars from twenty countries in North, South, and Central America and the Caribbean gathered at the University of Miami in Miami, Florida to attend a groundbreaking convening, Gender Justice in the Americas: A Transnational Dialogue on Violence, Sexuality, Reproduction, and Human Rights. The Convening, hosted by the University of Miami School of Law Human Rights Clinic, University of Diego Portales Human Rights Center, the Center for Reproductive Rights, and Columbia Law School Human Rights Institute, brought together key players in the region to exchange views and …


Income Tax Discrimination: Still Stuck In The Labyrinth Of Impossibility, Michael J. Graetz, Alvin C. Warren Jr. Jan 2011

Income Tax Discrimination: Still Stuck In The Labyrinth Of Impossibility, Michael J. Graetz, Alvin C. Warren Jr.

Faculty Scholarship

In previous articles, we have argued that the European Court of Justice's reliance on nondiscrimination as the basis for its decisions did not (and could not) satisfy commonly accepted tax policy norms, such as fairness, administrability, economic efficiency, production of desired levels of revenues, avoidance of double taxation, fiscal policy goals, inter-nation equity, and so on. In addition, we argued that the court cannot achieve consistent and coherent results by requiring nondiscrimination in both origin and destination countries for transactions involving the tax systems of more than one member state. We demonstrated that – in the absence of harmonized income …