Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...

This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States. The rights in question...

Considering a wide variety of international instruments and literature, this article will attempt to provide a comprehensive and consistent definition of the human right to development and its relationship to the human right to health and intellectual property. This article will also provide an...

This paper aims to approach some aspects related to the denial of the childfree choice in women rights agenda in connection with liberal and radical thought approaches to human rights discourse. It is argued that the rise of family planning in illiberal societies vis-à-vis liberal societies...

Prof. Stephen Cohen, whose academic specialty is taxation, also has an interest in international human rights and served as Deputy Assistant Secretary of State for Human Rights in the Carter Administration. In this comment, Prof. Cohen asks whether states like Switzerland, which provide bank...

In recent years, aggrieved groups around the world have portrayed their problems as human rights issues. While the Universal Declaration of Human Rights (UDHR) is expansive, for most of its history civil and political rights have garnered the bulk of resources. Yet today groups such as the...

This article analyzes recent efforts by India's Dalits (Untouchables) to transform centuries-old caste-based discrimination into an international human rights issue. Comparing early failures and later successes in international activism, the article demonstrates that the Dalits have achieved...

Transparency has attracted unprecedented attention in national and global debates about taxation in recent years. It has been adopted as a goal by international organizations, governments, non-government organizations (NGOs), academic commentators, media and citizens across the political...