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  Interrogations, Forced Feedings, and the Role of Health Professionals: New Perspectives on International Human Rights, Humanitarian Law, and Ethics

  Ryan Goodman and Mindy Jane Roseman

  The involvement of health professionals in human rights and humanitarian law violations has again become a live issue as a consequence of the U.S. prosecution of conflicts with al Qaeda, the Taliban, and Iraq. Health professionals—including MDs trained in psychiatry and PhDs trained in behavioral psychology—have reportedly advised and assisted in coercive interrogation. Health professionals have also been involved in forced feedings. Such practices would not be unique to the United States nor the most extreme forms of abuse in the world. The direct involvement of medical professionals in torture, covering up extrajudicial killings, and other extreme conduct is a phenomenon common to many societies and periods of national crisis. Indeed, the widespread and repeated nature of this problem has led to the development of important legal and ethical codes on the subject. Those codes, however, are notoriously insufficient in many cases. A reexamination of the international norms, as developed in human rights law, humanitarian law, and professional ethics can shed light on these issues. However, in addition to those instruments, the struggle to end such violations requires understanding human behavior and the role of formal and informal institutional pressures. In this volume, a wide range of prominent practitioners and scholars explore these issues. Their insights provide significant potential for reforming institutions to assist health professionals maintain their legal and ethical obligations in times of national crisis.

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  Federal Income Taxation: Principles and Policies

  Michael J. Graetz and Deborah H. Schenk

  This whole book is but a draught—nay, but the draught of a draught. Oh, Time, Strength, Cash and Patience!—Herman Melville, Moby Dick, Ch.32. Even with more time, strength, cash, and patience, the Congress, the courts, and the Internal Revenue Service all collaborate to ensure that any book designed for teaching a basic course in Federal Income Taxation will never be more than a draft of a draft. Today, no area of law seems more susceptible to change than federal taxation. Consider the following: The Doe currently contains almost 2000 provisions affecting individuals and businesses. As of September 2008, the code numbered around 2500 pages, making it more than four times longer than War and Peace and considerably harder to parse. The regulations are over 10,000 pages long. During calendar year 2007, the Treasury and IRS published 67 Treasury Decisions (containing final and temporary regulations), 60 sets of proposed regulations, 72 Revenue Rulings, 72 Revenue Procedures, 101 Notices, 117 Announcements, 2 Actions on Decisions, and a partridge in a pear tree. For 2007 an individual filing the income tax Form 1040 could file a return with over 80 lines, with 10 additional schedules. The schedules refer you to 24 additional worksheets. The instructions to the Form 1040 filled 90 pages of rather small type. In addition to Form 1040, there are dozens of additional forms that can be used by individuals, ranging from commonly used forms (eg. Form 8283 for noncash charitable contributions) to the truly arcane (Form T for Forest Activities Schedule). Meanwhile, the courts have decided over 40,000 tax cases. In 2007 alone, over a thousand tax bills were introduced in the Congress. Most of them go nowhere, but since 2000, Congress has passed 15 major tax acts and dozens of pieces of legislation that amended the Internal Revenue Code in some way, not counting legislation affecting Social Security, railroad retirement, unemployment compensation, tariffs or customs duties, or the public debt limit. As of this writing, Congress has passed six tax acts in 2008, including two that hit the President’s desk as we were reading page proofs. These included the Economic Stimulus Act that responded to a weak economy with individual and business incentives, the elaborately named Heartland, Habitat, Harvest and Horticulture Act, which mainly provided tax relief for farmers, and the Heroes Earnings Assistance and Relief Act, which was military tax relief. Congress passed major legislations in 2001 and 2003 and many of the provisions are set to expire at the end of 2010. Since then some provisions of those acts have been modified or made permanent but most will sunset unless Congress acts. Obviously it is impossible—and we think unwise—for a course introducing the income tax to try to instruct students about each of these developments. This book is about the fundamental concepts and forces shaping the income tax, not current events. That is why this edition reflects a remarkable continuity with its ancestor editions, Griswold’s Cases on Federal Taxation. That book, initially published more than sixty-five years ago in 1940, was the first law school coursebook devoted exclusively to federal taxation. It appeared at a time when most of the operative statutory provisions were phrased in general terms and many of the basic concepts of federal taxation had not yet matured. Most law schools taught federal taxation only as part of a course that also covered state and local taxation. Nevertheless, this text retains the same overarching organization that Erwin Griswold first brought to the subject. The subsequent adoption of this structure by most income tax coursebooks is a great tribute to Griswold’s insights into how the subject of federal taxation should be taught. The mass of detail that has been added to the statute and the regulations and the burgeoning case law in the intervening six decades has required a substantial rethinking of the purposes of an introductory course in federal taxation and, hence, of this coursebook. For one thing, these details have become so voluminous and the changes so frequent that the student must necessarily strive to understand basic concepts rather than to memorize particular rules. The practice of tax law has become more specialized, and most law schools offer a number of advanced course in taxation. The student in an introductory course therefore must attain some familiarity not only with the statute, the regulations, and the cases but also with the trends in the tax law, the prospects for change, and the fundamental policy issues that inform such changes. Successful tax lawyering inevitably will involve responding to new and unforeseeable rules and therefore will demand a basic conceptual understanding of income tax principles and policies. Likewise, the nonspecialist needs to be introduced to these fundamental concepts of income taxation, if only to be able intelligently to recognize and monitor his or her clients’ tax problems. The composition of this book has also been influenced by the increasing use of the tax law as an instrument of social and economic policy. The income tax is not merely a revenue-raising device to finance the goods and services provided by the government. The decisions as to what to tax, and when, increasingly affect the directions, growth, and overall condition of our economy and the allocation and distribution of resources within our society. For these reasons, this volume devotes substantial attention to the general principles and policies of federal taxation. Thus, cases have been supplemented with excerpts from congressional reports, administrative pronouncements, and commentaries and analyses of tax issues. In addition, there are explanatory notes introducing fundamental concepts of tax law and shorter notes following the principal cases. This edition nevertheless continues to reflect the central pedagogical perspective developed in Erwin Griswold’s original volume, the preface of which stated: “Here is an opportunity, almost unique * * *, to study a complete and self-contained system. Here is an opportunity to come into contact with perhaps our most experienced administrative agency. Here is an opportunity to deal with a statute, not as some excrescence on the common law, but as the law, to trace its growth, to learn how it is given meaning and how that meaning changes. Here is an opportunity to deal with authoritative judicial decisions—or at least, and perhaps more important, to consider how far they are authoritative * * * Here as elsewhere it is understanding and knowledge of the process that is sought.” These opportunities are not less present in this volume than they were in its ancient predecessor. This edition retains the basic chapter organization of its predecessors. The first chapter contains the basic policy and procedural aspects of income taxation. This chapter includes a brief history of taxation in the United States, an introduction to income tax terminology, and a discussion of the roles of Congress, the executive, and the courts. Subsequent chapters explore the topics “What Is Income?,” “Deductions and Credits,” “Whose Income is It?,” “Capital Gains and Losses,” and “When is It Income?”. Of course, tax problems rarely can be placed into such discrete categories. Hence, there is some overlap of subjects within the chapters. Chapter 7 provides a brief description of the individual minimum tax. Chapter 8 contains an introduction to corporate tax shelters as well as materials on the ethical responsibilities of tax lawyers, thereby providing an appropriate context for their analysis and discussion. The Appendix contains tables of present values. As every teacher of taxation knows, it has become increasingly difficult to teach an introduction to federal taxation in a single semester, even in a 60-hour course. Compromises between breadth of coverage and treating at least some materials in depth are ever more necessary. Most instructors have learned to maintain limited expectations as to what can reasonably be accomplished in the first course and to assume that students with genuine interest in taxation will take additional courses in the subject. This volume continues the layered approach of the prior editions. By selecting from the materials available here, teachers can decide which aspects of income tax law and policy to emphasize and which to skim or even omit in an introductory course. This volume contains enough materials to teach not only a four-hour basic course in federal income taxation, but also an additional three-hour course designed to pursue certain issues in greater detail than is possible in the basic course. This means that the instructor must exercise considerable selectivity in teaching any single course form this book. For example, one of us tends to emphasize Chapters 2 and 3, the first two sections of Chapter 4, the first three sections of Chapter 5, and a brief selection from Chapter 6. Another professor, who taught these materials in a two-semester course, skipped certain aspects of Chapters 2 and 3 and used only the introductory sections of Chapters 4 and 5 in the basic course, with the balance of materials used in the second course. Instructors who wish to cover more ground might consider relying on students to read some of the more straightforward materials without classroom discussion. Designing courses inherently involves personal priorities and choices. The precise materials assigned will depend upon the teacher’s individual choices of where to delve deeply into substantive law and policy issues as well as how to trade off in-depth discussions and general coverage. We have attempted here to provide sufficiently comprehensive, interesting, and flexible materials to allow teachers to make a wide variety of successful selections. Federal income taxation is, of course, primarily a statutory course. In addition to this text, the student will need a current edition of the Internal Revenue Code and as well as certain sections of the Income Tax Regulations. A number of publishers now produce one volume editions of selected statutory and regulatory provisions that may be used along with this text.

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  Human Rights Advocacy Stories

  Deena R. Hurwitz and Margaret L. Satterthwaite

  This book tells the story of 15 human rights cases from around the world, including cases adjudicated by a court or commission as well as controversies decided outside the courthouse. The cases illustrate key themes, including the development of human rights norms and the work of human rights organizations; the function of individual and collective identities in human rights struggles; the role of international criminal norms in protecting human rights; globalization, foreign policy, and the economy; and human rights in a world at war. The text illustrates the dynamic interaction between advocacy and legal doctrine.

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  Civil Procedure

  Samuel Issacharoff

  This book will analyze legal procedure as part of a complicated interaction between private ordering and public intervention. Modern society brings people together in a variety of settings and injects an active state presence into all manner of everyday activities. Inevitably there are disputes. Yet, these disputes settle all around us, based on social norms or simply an understanding of what is right and what is wrong; what is contestable and what is not. This private ordering of responsibility occurs against a backdrop, sometimes but certainly not always invoked, of what might occur were the matter to be taken to the more costly system of public dispute resolution. In this sense, disputants outside the legal system are said to be bargaining in the shadow of the law. For those who cannot privately order their disputes, there are two public interests. The first is to provide a public resolution such that future similarly situated disputants may be better able to anticipate what are the likely outcomes should they proceed to litigation. The second is to provide finality so that the disputants may get on with their affairs. The central thrust of this book will be to examine the overall structure of public dispute resolution through six basic concepts: rudimentary fairness and the trade off between equity and efficiency; defining the parameters of a dispute in terms of the presentation of issues and the obtaining of information; defining the scope of the dispute in terms of parties, particularly as the judicial system confronts increasingly complex litigation; defining the power of the courts; securing finality; and the costs of procedure.

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  Corporate Income Taxation

  Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris, and Jeffrey S. Lehman

  This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate.

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  Federal Income Taxation

  William A. Klein, Joseph Bankman, Daniel N. Shaviro, and Kirk J. Stark

  Integrating theory and policy throughout, this smart yet approachable casebook is distinguished, in part by a tradition of outstanding authorship, begun with original author Boris Bittker of Yale and continuing through fifteen successive editions. Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary: - problems interspersed among notes and questions - a unique introduction that provides historical background and economic analysis where appropriate - integrated coverage of theory and policy smart and engaging text - an excellent Teacher's Manual The extensively revised Fifteenth edition features: - co-author Kirk Stark brings new energy and fresh perspective to a classic - new comparative focus inset boxes highlighting other countries approaches to fundamental tax policy design issues - new materials on opinion practice and confidence levels for giving professional tax advice designed to teach students how to express varying levels of legal uncertainty - expanded discussion of constructive sales under section 1259, including text of legislative history to illustrate unresolved legal issues - expanded coverage of taxing low-income households, including new materials on the earned income tax credit, the country's largest income transfer program expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation - expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation - updated materials on income-splitting including Chief Counsel's ruling on the application of Poe v. Seaborn to same-sex couples - new case, Womack v. Commissioner, concerning the tax treatment of a taxpayer's sale of the right to receive lottery payments - new commentary on the D.C. Circuit's controversial opinions in Murphy v. United States A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author Kirk J. Stark, whose contribution will reflect the most current scholarship and pedagogy in the field today

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  The Anatomy of Corporate Law: A Comparative and Functional Approach

  Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, Hideki Kanda, and Edward B. Rock

  This is the long-awaited second edition of this highly regarded comparative overview of corporate law. This edition has been comprehensively updated to reflect profound changes in corporate law. It now includes additional chapters which examine the highly topical issues of enforcement in corporate law, and explore the continued convergence of corporate law across jurisdictions.The authors start from the premise that corporate (or company) law across jurisdictions addresses the same three basic agency problems: (1) the opportunism of managers vis-à-vis shareholders; (2) the opportunism of controlling shareholders vis-à-vis minority shareholders; and (3) the opportunism of shareholders as a class vis-à-vis other corporate constituencies, such as corporate creditors and employees. Every jurisdiction must address these problems in a variety of contexts, framed by the corporation's internal dynamics and its interactions with the product, labor, capital, and takeover markets. The authors' central claim, however, is that corporate (or company) forms are fundamentally similar and that, to a surprising degree, jurisdictions pick from among the same handful of legal strategies to address the three basic agency issues. This book explains in detail how (and why) the principal European jurisdictions, Japan, and the United States sometimes select identical legal strategies to address a given corporate law problem, and sometimes make divergent choices. After an introductory discussion of agency issues and legal strategies, the book addresses the basic governance structure of the corporation, including the powers of the board of directors and the shareholders meeting. It proceeds to creditor protection measures, related-party transactions, and fundamental corporate actions such as mergers and charter amendments. Finally, it concludes with an examination of friendly acquisitions, hostile takeovers, and the regulation of the capital markets.

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  Foundations of Tort Law

  Saul Levmore and Catherine M. Sharkey

  This updated edition is a valuable resource for torts professors teaching at all levels of instruction. It provides an enhanced theoretical and empirical foundation for a diverse selection of fundamental torts topics typically taught at the introductory level, such as the Hand formula, duty to rescue, market-share liability, and vicarious liability, while, at the same time, providing an in-depth exploration of cutting edge issues suitable for an advanced course or seminar, such as medical malpractice, products liability, federal preemption of state tort law, and punitive damages. Each chapter includes an introductory overview of a topic in tort law, followed by abridged readings, and then provocative notes and questions. The intent is to give the instructor interesting material with which to work, and to equip the student with foundational tools useful for the critical reading of cases and articles. The Foundations of Law Series offers a collection of comprehensive readings that provide an interdisciplinary perspective on a substantive legal field. Edited by scholars who have made important contributions, the readings are designed to provide an accessible introduction to the leading scholarship in a field. Accompanying notes and questions permit students to engage fully in the literature on their own, as well as to aid their understanding of material covered in classes.

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  A Brief Inquiry into the Meaning of Sin and Faith: With “On My Religion”

  Thomas Nagel

  John Rawls never published anything about his own religious beliefs, but after his death two texts were discovered which shed extraordinary light on the subject. A Brief Inquiry into the Meaning of Sin and Faith is Rawls’s undergraduate senior thesis, submitted in December 1942, just before he entered the army. At that time Rawls was deeply religious; the thesis is a significant work of theological ethics, of interest both in itself and because of its relation to his mature writings. “On My Religion,” a short statement drafted in 1997, describes the history of his religious beliefs and attitudes toward religion, including his abandonment of orthodoxy during World War II. The present volume includes these two texts, together with an Introduction by Joshua Cohen and Thomas Nagel, which discusses their relation to Rawls’s published work, and an essay by Robert Merrihew Adams, which places the thesis in its theological context. The texts display the profound engagement with religion that forms the background of Rawls’s later views on the importance of separating religion and politics. Moreover, the moral and social convictions that the thesis expresses in religious form are related in illuminating ways to the central ideas of Rawls’s later writings. His notions of sin, faith, and community are simultaneously moral and theological, and prefigure the moral outlook found in Theory of Justice.

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  Microeconomics

  Robert S. Pindyck and Daniel L. Rubinfeld

  KEY BENEFIT: This book is well known for its coverage of modern topics (Game theory, Economics of Information, and Behavioral Economics), clarity of its writing style and graphs, and integrated use of real world examples. KEY TOPICS: The emphasis on relevance and application to both managerial and public-policy decision-making are focused goals of the book. This emphasis is accomplished by including MANY extended examples that cover such topics as the analysis of demand, cost, and market efficiency; the design of pricing strategies; investment and production decisions; and public policy analysis. Economists and strategists looking to stay current with economic information.

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  The Sodomy Cases: Bowers v. Hardwick and Lawrence v. Texas

  David A.J. Richards

  The Supreme Court's decision in Bowers v. Hardwick (1986) stemmed from a 1982 gay-sex arrest in an Atlanta home under a Georgia law that criminalized sodomy - a case not originally prosecuted, but then pursued in court to challenge the statute's constitutionality. Lawrence v. Texas (2003) followed a similar arrest in 1998 in Houston, where Texas law also criminalized sodomy - but only when practiced by members of the same sex." "David Richards views these cases as the nadir and apogee of the gay community's efforts to fight discrimination through the courts. In Bowers, the Supreme Court ruled that there was no constitutional protection for sodomy and that states could outlaw those practices. But in Lawrence, the Court overturned the Texas law - and the Bowers decision as well - because it denied due process protection to consenting adults whose sexual practices were conducted in private. Justice Kennedy's majority opinion reaffirmed a constitutionally protected right to privacy that prevented the government from regulating intimate behavior." "Tracing the Court's deliberations, Richards shows how Lawrence unambiguously establishes that the right to a private life is an innately human right and that our constitutional right to privacy rests on the moral bedrock of equal protection. He shifts from the law to literature, and from the Courts to the wider culture, to offer an analysis of the relevant arguments, going beneath their surface to link them to the emotional and moral foundations of the controversies raging around these decisions." "Both of these cases show a Supreme Court ready to take seriously the idea that homosexuals have human rights - and that these rights are the basis of judicially enforceable constitutional rights. In describing these challenges to public prejudice, Richards's book offers students and general readers new insight into the practice and theory of constitutional law.

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  Global Issues in Employee Benefits Law

  Paul Secunda, Samuel Estreicher, and Rosalind J. Connor

  This book focuses on developing issues in international, comparative, and transnational employee benefits law. It is divided into four areas that practitioners will need to become familiar with in order to thrive in our increasingly global economy and legal practice: sovereignty and jurisdictional issues involving the Employee Retirement Income Security Act (ERISA); public and private pension issues with emphasis on the trend toward privatization and defined contribution plans; public and private health care issues surrounding national health care systems and private health insurance schemes; and the intersection between employment discrimination laws throughout the world and global employee benefit law issues.

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  Decoding the U.S. Corporate Tax

  Daniel N. Shaviro

  The corporate tax could soon be headed in new directions, Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

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  Civil Procedure: Theory and Practice

  Linda J. Silberman, Allan R. Stein, and Tobias Barrington Wolff

  The Third Edition takes account of important changes to the Federal Rules of Civil Procedure and fully integrates recent case law. In December 2007, stylistic changes to the Federal Rules of Civil Procedure took effect. These changes altered the language and numbering of most of the Rules. All references to the Rules have been updated in this edition. This edition also integrates the Supreme Court’s 2007 decision in Bell Atlantic Corp. v. Twombly and related cases into our coverage of pleading, discovery, and adjudication in Chapter 5. Our summary judgment discussion now includes a discussion of Scott v. Harris, a provocative Supreme Court decision reversing a denial of summary judgment for defendants in a § 1983 action brought against police for the use of excessive force during a high-speed chase. The preclusion chapter gives a full treatment to Taylor v. Sturgell, the Courts’ recent restatement of the law of parties bound and advantaged by a judgment. The centerpiece of compulsory joinder is now Republic of the Phlippines v. Pimentel, which is also the first occasion on which the Court has spoken to the interpretation of the restyled rules. And, responding to feedback from our adopters, we have tightened several chapters and added further comparative and social science perspectives throughout.

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  International Aspects of U.S. Income Taxation

  John P. Steines Jr.

  This book addresses international aspects of U.S. tax law—the rules that govern U.S. taxation of U.S. activity by foreign persons and foreign activity by U.S. persons. It is an outgrowth of materials I have prepared for various courses in international taxation offered in the LL.M. program in taxation at New York University School of Law over the last twenty years. Though primarily attended by LL.M. students from the United States and numerous foreign countries, J.D. students typically also enroll in the courses, and there is no reason why the book may not be used with either group of students. The book is informed not only by teaching experience, but also by my experience practicing international tax law. I have tried to cover not only what is academically interesting, but also what is practical and important to tax practitioners in the private and public sectors. International tax draws from many sources and is exceedingly difficult. The book is designed to capture within its covers all that a student needs (other than the Internal Revenue Code and Treasury Regulations) to gain a sophisticated understanding of the field. There are many fine primers and treatises on international tax, but the rules are so intricate that students, who rarely have time to read outside sources, learn best by focusing on the primary material. My observation is that it is desirable that students studying international tax have prior or contemporaneous academic or practical exposure to corporate tax and at least passing familiarity with partnership tax. Each section of the book begins with carefully selected reading assignments in the Code and Regulations, followed by introductory “Notes” and then primary and secondary materials (cases, rulings, studies, etc.). In order to illustrate the effect of treaties, the reading assignments often include provisions of the U.S. Treasury Model Treaty and the treaty between the United States and the Netherlands, which are reproduced in the Appendix. Most sections conclude with a problem, which may be used as a vehicle for class lecture or discussion, designed to text understanding of the material in as practical a setting as brief hypothetical patterns permit. The Notes provide introductory explanation and probe policy and practical issues raised only peripherally or obscurely by the other assigned reading material. Though principally intended as a teaching resource, the book may also serve as a research and practice tool for practitioners. The Notes, which cite numerous cases, administrative materials, and law review articles, provide overview and analysis of most relevant practice areas and are an entry point to more detailed research. In that sense the Notes function as a concise analytical compendium, with more depth than a primer but not as exhaustive as a treatise. A table of contents follows immediately and a table of authorities and index are at the end of the book. The book, which is now in the fourth edition, reflects developments through July 1, 2009. Since the third edition, which was current thought August 1, 2007, there have been significant developments in several fields. Here are some of the highlights. On inbound matters, the United States entered into several new treaties with zero withholding on subsidiary-to-parent dividends (there are now twelve in all) and has begun the process on an individual treaty basis, consistent with OECD developments, of incorporating transfer pricing principles into attribution of profits to a permanent establishment. An important new protocol with Canada include a services permanent establishment, which is an emerging concept, and also a controversial and perhaps unintended provision on hybrid entities. Around the world, source countries are pressing to expand the scope of a permanent establishment, particularly in the area of services and activities of a subsidiary. Turning to transfer pricing, new cost sharing regulations were issued and advance pricing agreements continue to roll out. In the foreign tax credit area, there are new regulations on “foreign tax credit generator” transactions and several cases are pending in court, but proposed regulations on “technical taxpayer” issues arising in group consolidation regimes and reverse hybrid structures have not been finalized yet. For revenue reasons, Congress postponed the choice to adopt worldwide apportionment of interest expense to 2011. In subpart F, Section 954(c)(6)’s look-through rule will sunset at the end of 2009. New contract manufacturing regulations were issued but regulations implementing a previously announced new approach to substantial assistance in the foreign base company services area are still forthcoming. In cross-border mergers and acquisitions, proposed regulations at last (after twenty years) provide guidance under Section 367(a)(5) on outbound asset reorganizations, and updated temporary regulations shed light on inversion transactions. Various changes to regulations under Sections 956 and 367 combat attempts to use reorganizations as a means of achieving tax-free repatriations of cash. Proposed regulations taking a very different approach to branch currency transactions have not been finalized yet. The Obama administration included important changes to the international rules in its proposed 2010 budget, including deferral of deductions for expenses attributable to deferred income, consolidation of all foreign subsidiaries for purposes of calculating indirect foreign tax credits, prohibition of foreign tax credit separation techniques that are the subject of pending proposed regulations, elimination of disregarded entity status (under the check-the-box rules) for certain foreign companies beneath the first foreign tier, and inclusion of goodwill and workforce value within the definition of intangibles subject to transfer pricing constraints. The proposal was criticized by the business community as anti-competitive and by others as too piecemeal and also met with skepticism about the revenue estimates. At this moment, the near-term prospects for international tax reform in the United States are quite uncertain.

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  Alabama Capital Defense Trial Manual

  Bryan A. Stevenson

  EJI’s Alabama Capital Defense Trial Manual (5th Ed.) is a 518-page, comprehensive review of criminal law, criminal procedure, and the trial process, with an emphasis on how to defend people facing the death penalty. The manual provides summaries of hundreds of relevant decisions from the U.S. Supreme Court and state and federal courts and provides guidance on best practices when representing a capital defendant. The Fifth Edition of EJI’s Alabama Capital Defense Trial Manual is available to capital defense attorneys for $35.

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  Alabama Capital Postconviction Manual

  Bryan A. Stevenson

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  Climate Finance: Regulatory and Funding Strategies for Climate Change and Global Development

  Richard B. Stewart, Benedict Kingsbury, and Bryce Rudyk

  Preventing risks of severe damage from climate change not only requires deep cuts in developed country greenhouse gas emissions, but enormous amounts of public and private investment to limit emissions while promoting green growth in developing countries. While attention has focused on emissions limitations commitments and architectures, the crucial issue of what must be done to mobilize and govern the necessary financial resources has received too little consideration. In Climate Finance, a leading group of policy experts and scholars shows how effective mitigation of climate change will depend on a complex mix of public funds, private investment through carbon markets, and structured incentives that leave room for developing country innovations. This requires sophisticated national and global regulation of cap-and-trade and offset markets, forest and energy policy, international development funding, international trade law, and coordinated tax policy. Thirty-six targeted policy essays present a succinct overview of the emerging field of climate finance, defining the issues, setting the stakes, and making new and comprehensive proposals for financial, regulatory, and governance mechanisms that will enrich political and policy debate for many years to come. The complex challenges of climate finance will continue to demand fresh insights and creative approaches. The ideas in this volume mark out starting points for essential institutional and policy innovations.

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  Human Rights, Intervention and the Use of Force

  Philip G. Alston and Euan MacDonald

  The imperatives of sovereignty, human rights and national security very often pull in different directions, yet the relations between these three different notions are considerably more subtle than those of simple opposition. Rather, their interaction may at times be contradictory, at others tense, and at others even complementary. This collection presents an analysis of the irreducible dilemmas posed by the foundational challenges of sovereignty, human rights and security, not merely in terms of the formal doctrine of their disciplines, but also of the manner in which they can be configured in order to achieve persuasive legitimacy as to both methods and results. The chapters in this volume represent an attempt to face up to these dilemmas in all of their complexity, and to suggest ways in which they can be confronted productively both in the abstract and in the concrete circumstances of particular cases.

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  Che cos'è l'Occidente?

  Kwame Anthony Appiah

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  Experiments in Ethics

  Kwame Anthony Appiah

  In the past few decades, scientists of human nature--including experimental and cognitive psychologists, neuroscientists, evolutionary theorists, and behavioral economists--have explored the way we arrive at moral judgments. They have called into question commonplaces about character and offered troubling explanations for various moral intuitions. Research like this may help explain what, in fact, we do and feel. But can it tell us what we ought to do or feel? In Experiments in Ethics, the philosopher Kwame Anthony Appiah explores how the new empirical moral psychology relates to the age-old project of philosophical ethics. Some moral theorists hold that the realm of morality must be autonomous of the sciences; others maintain that science undermines the authority of moral reasons. Appiah elaborates a vision of naturalism that resists both temptations. He traces an intellectual genealogy of the burgeoning discipline of experimental philosophy, provides a balanced, lucid account of the work being done in this controversial and increasingly influential field, and offers a fresh way of thinking about ethics in the classical tradition. Appiah urges that the relation between empirical research and morality, now so often antagonistic, should be seen in terms of dialogue, not contest. And he shows how experimental philosophy, far from being something new, is actually as old as philosophy itself. Beyond illuminating debates about the connection between psychology and ethics, intuition and theory, his book helps us to rethink the very nature of the philosophical enterprise.

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  The Politics of Culture, the Politics of Identity

  Kwame Anthony Appiah

  Eva Holtby Lecture on Contemporary Culture

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  Bu Me Bε: The Provebs of the Akan

  Peggy Appiah, Kwame Anthony Appiah, and Ivor Agyeman-Duah

  Bu Me Be: Proverbs of the Akans is the most extensive bi-lingual Twi Proverbs Dictionary published since JG Christaller’s A Collection of 3600 Twi Proverbs (1879). Kwame Anthony Appiah’s Introduction demonstrates how these proverbs can be interpreted within the tested and contested theories of meaning and literary production to show how they compare with philosophical musings from ancient Greece to England. To understand these proverbs, one needs to understand the culture from which they come. The matrilineal culture traces the familial lineage from the mother’s side hence the Akan saying that; ‘a child may resemble the father, but he has a family’ – the family being a reference to one’s mother and others within the mother’s bloodline. The bi-lingual arrangement makes this dictionary unique and user-friendly to non-Akan speakers. A specialist African language text that will be of interest to academics and students on African history and language courses. An informed collection of over 7000 proverbs published over a century after Christaller’s book of 3600 proverbs was first published. Appiah’s Introduction contextualises the nuanced meaning of the proverbs to reveal the wit and wisdom of the Akan language and how it compares with other world languages.

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  Experimental Law and Economics

  Jennifer H. Arlen and Eric L. Talley

  During the last two decades researchers in the field of experimental law and economics have made significant contributions to our knowledge of human behaviour and its interaction with legal and regulatory environments. This collection of previously published papers examines the use of laboratory experiments to test and develop these theories about how people behave, including their responses to legal rules. An important resource for judges, policymakers and scholars alike, the articles presented are drawn from diverse disciplines such as economics, law and psychology. The editors’ comprehensive introduction provides expert analysis and insightful discussion of new directions in the field. Also included is an extended bibliography of additional articles to further aid readers’ study.

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  Institutional Foundations of Public Finance: Economic and Legal Perspectives

  Alan Auerbach and Daniel N. Shaviro

  Institutional Foundations of Public Finance integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today. Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. Part II takes a focused look at a broad range of fiscal topics, including fiscal federalism, corporate finance, and fiscal language. As a whole, the volume reflects a keen interest in analyzing real-world problems, including fiscal regimes and institutions, that have major policy implications.