Insisting on defining a minimum core content as a prerequisite for the justiciability of social rights is an updated aspiration, which risks the very enforceability of these rights amidst global economic crisis, at the very hour when they are needed the most. Proportionality not only creates the...

This Comment evaluates four recent proposals to reform tax laws affecting the financial industry. After introducing the proposals, the author provides a theoretical framework for evaluating them and then relies on this framework to explore the benefits and drawbacks of each. Ultimately, the...

Questions have been raised regarding the role of low-tax offshore jurisdictions in the global financial crisis, based largely on evidence that many problematic asset-backed securities were issued from or listed in the Cayman Islands, Jersey, Ireland, and other ‘offshore' sites. However, there...

The global financial crisis triggered a vast number of new laws and regulations at international level, including initiatives that can be classified as "soft law". The legitimacy and efficacy of these new norms are subject to intensive academic and political debates. At the same time, soft law...

Introduction / Aoife Nolan -- Alternatives to austerity : a human rights framework for economic recovery / Magdalena Sepúlveda Carmona -- Late-neoliberalism : the financialisation of homeownership and the housing rights of the poor / Raquel Rolnik & Lidia Rabinovich -- The role of global...

In the present report, the United Nations Independent Expert sets out the parameters of a human rights-based approach to recovery from the global economic and financial crises, with a particular focus on the most vulnerable and marginalized groups. The report urges States to see recovery from...