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Panel 5 - Transnational Networks and Global Tax Governance
No full textChair: Amin Mawani (York University)
Shu-Yi Oei (Duke University), Transnational Actors and Networks in Global Tax Reform
Miranda Stewart (New York University/University of Melbourne), Are We Still Regulating Up? Transnational Networks and Global Cooperation in Tax Administration
Commentators: Lilian Faulhaber (Georgetown University); Angelo Nikolakakis (EY
Growing Awareness to Reduce Labor Abuse: An Experimental Test of a Migrant Domestic Workers\u27 Rights-Awareness Campaign
No full textMigrant domestic workers (MDWs) are highly vulnerable to labor abuse. Using a survey and randomized controlled trial conducted in Hong Kong, this study investigates MDWs’ labor experiences and the potential of rights-awareness campaigns in mitigating labor abuse. The campaigns increased public awareness of MDWs’ rights and reduced the social acceptability of MDWs’ mistreatment. To the extent that improving knowledge about MDWs’ rights and decreasing acceptance of mistreatment affects the behaviors of employers and others who may have leverage to help MDWs, rights-awareness campaigns can help reduce labor abuse. However, the campaigns had limited impact on MDWs themselves, who demonstrated high awareness of their rights, but often regarded mistreatment as an unavoidable aspect of their employment and experienced concerning levels of abuse. This asymmetry highlights the constrained agency of MDWs to independently address their circumstances, and emphasizes the value of rights-awareness initiatives targeting employers of MDWs and the general public
The Power of ‘Net Zero’: Seductive Dispossession on the Critical Minerals Frontier
No full textThis article draws on insights gained from many years of community-engaged work alongside Neskantaga First Nation, a small remote Anishinaabe community in Treaty No.9, whose Indigenous homelands are being pressured by the global thirst for critical minerals. In line with recent writing on \u27green extractivism\u27, I detail how mining\u27s new legitimacy in the boreal peatlands of the far north of Ontario, Canada, gained strength over the past decade from a pitch that associates it with battery metals for electric vehicles, and thus the transition to a \u27net-zero\u27 economy. The seduction obscures the social and ecological destruction that mining entails, and instead frames it as not only compatible with climate change, but crucial to our collective capacity to survive it. I argue that the power of net-zero is in the way it has provided a new, green economy rationale that shields old-economy extractivism from scrutiny to the detriment of the Indigenous stewards of lands and waters. The urgency of the climate crisis legitimizes the \u27fast-tracking\u27 of new critical minerals mining in a manner that overrides the inherent jurisdiction of Indigenous peoples, and their attempts to restore their territorial governing authority in line with their own laws. Major global geo-politics shifts are underway as this article goes to print, fueled by Trump 2.0\u27s rejection of liberalized trade and the international climate order and his embrace of economic nationalism. As such, the seductive power of net-zero may already be diminishing, but over the past decade, it provided significant momentum to ongoing Indigenous dispossession in the boreal peatlands of Treaty No.9
The Political Theories of the Legal Realists
No full textA popular view about the legal realists is that, either knowingly or inadvertently, they advanced ideas inconsistent with traditional values, democracy, and the rule of law. Another view about them suggested that the realists had no political theory: they only offered a descriptive (empirical) theory of adjudication, albeit one that has normatively “quietist” implications. In this essay, I challenge both views. I argue that there were two legal realist camps whose jurisprudential ideas presupposed two quite different political theories. One group of legal realists consisted of public utilitarians who were consciously inspired by Bentham, wanted to turn legal and political theory into a science, and who thought law should be evaluated by its ability to increase social welfare. The other group had a very different political theory underlying its approach to law. For these legal realists, law was a traditionary institution, which should reflect, and be continuous with, community customs and values. After showing these different views, I show their relevance to contemporary debates in different areas of law
Best Friend, False Friend: The “Favour” Rule in Comparative Labour Law
Full text linkEmployment relationships can be governed by multiple legal frameworks, including statutory labour codes, collective bargaining agreements (at both enterprise and sectoral levels), and individual employment contracts. How are conflicts between these sources of law resolved? In many jurisdictions, the “favour rule” addresses such conflicts by prioritising the source that offers the greatest benefit to the employee. This rule aims to prevent employers from leveraging their superior bargaining power in individual contracts to undercut more favourable terms established through collective bargaining. However, comparative analysis reveals that the scope of the favour rule is narrowing in some jurisdictions, where it is increasingly applied as a guiding principle rather than a strict rule
Meeting Mandates in a New Labour Federalism: Opportunities and Challenges
Full text linkWorker advocates seeking to affect labour policy change in the United States have shifted their attention and energy to states and localities in a move that has been called the “new labour federalism.” new labour federalism has broadened the scope of public worker protections, while also making the enforcement of those protections even more necessary. In this article, we draw on interviews with agencies and advocates, analysis of agency enforcement data, violation estimates, and publicly available information to understand better how federalism has created both opportunities and challenges for workers, employers, and agencies tasked with enforcing employment standards. We contextualise the discussion by drawing on a historical analysis of primary documents from the national Archives about how the Fair Labor Standards Act — the flagship federal wage and hour law in the United States passed in 1938 — was initially implemented. We argue that American federalism has provided significant yet decidedly uneven opportunities for substantive improvements in labour standards both in terms of policy as well as implementation and enforcement. Implementing labour standards laws at the state and local levels brings with it both enduring challenges and potential opportunities related to a) budgeting, staffing, and capacity; b) specific enforcement practices and strategy; c) the coordination of enforcement across agencies; and d) the creation and diffusion of legislative models. We argue that organising, coalition-building, and policymaking at the local level provides a necessary avenue to address these challenges and ultimately to uphold the rights of workers given today’s political and economic realities
Critical Approaches to Jurisdiction: The Struggle for Control of Indigenous Lands and Resources
No full textThis chapter questions the starting assumptions in thinking through questions of “jurisdiction” in public law, specifically in relation to assertions of inherent Indigenous territorial governing authority. It reviews the common conceptual images of jurisdiction we employ in law schools and offers resources from critical interdisciplinary theory for new conceptions. In highlighting examples of the present exercise of Indigenous territorial jurisdiction, such as the Kunst\u27aa guu— Kunst\u27aayah Reconciliation Protocol and the Tsleil-Waututh Sacred Trust Assessment of the Trans Mountain Expansion (TMX) project, the chapter urges public law scholars to adopt an orientation of prefiguration in order to bring into being conceptualizations of jurisdiction that can enliven a decolonial legal future and a new constitutional order
Surviving the Post–Biafran War by Navigating the Igbo People\u27s Igba-Boi Apprenticeship Model of Entrepreneurship
No full textAfter the Nigerian Civil War, the Biafrans started from scratch through trades, mostly adopting the igba-boi apprenticeship system in Nigeria. This paper examines the impact of the igba-boi entrepreneurship system in post-Biafra for the survival of the Igbo identity. Historical–analytical and documentary methods were adopted in this investigation, through primary and secondary sources. This study found different phases of the igba-boi- apprenticeship model, which was adopted in entrepreneurship by the Igbos to survive after the war. This study found that economic towns in Eastern Nigeria, like Aba, Owerri, Enugu, Nnewi, Onitsha and Awka, have enhanced economic development. Also, it found that umu-boi and ndi-oga have synergies after freedom, as they could operate in different prime locations and exchange goods amicably. The implications for both economic resilience and community development were highlighted as experiential learning. These lessons underscore the effectiveness of communal support, mentorship and structured transitions to financial independence. It contributes to the discussions about recovery after the war, entrepreneurship in Africa, Biafran nationalism and the formation of ethnic identities