masthead

Featured Acquisitions - November 2012

 

Book JacketPhoto  

Luxembourg in International Tax Planning by Philip J. Warner
Amsterdam: IBFD, 1997
KKK354 .W27 1997 Basement

The most recent volume in the IBFD's series on International Tax Planning & an extremely valuable addition to the small amount of English-language literature covering this important financial center. As the main vehicles for international tax planning in Luxembourg are companies or businesses, the author has limited his analysis to cover the different forms of corporate taxation. The book is primarily intended for international tax experts requiring a clear explanation of the corporate tax structure in Luxembourg, but will also be of interest to locally based practitioners. The book is divided into five parts, as follows:
* Introduction to Luxembourg as a country & financial center, including some of the basic company & accounting law that could be of interest to international tax practitioners
* Fully taxable resident businesses, including the calculation of profits-based taxes & the other taxes to which such a business is subject, as well as an assessment of the potential effects of net-worth-based taxes & capital contribution tax on a transaction. Taxation of non-residents is also addressed in detail
* Fully taxable "special purposes vehicles", including a full analysis of the banking & reinsurance sectors (including the system of credit for foreign taxation), with particular attention paid to the fully taxable holding company or SOPARFI.


Book JacketPhoto  

The Promise of Wilderness: American Environmental Politics by James Morton Turner
Seattle: University of Washington, 2012
HC110.E5 T87 2012 Basement

From Denali's majestic slopes to the Great Swamp of central New Jersey, protected wilderness areas make up nearly 20 percent of the parks, forests, wildlife refuges, and other public lands that cover a full fourth of the nation's territory. But wilderness is not only a place. It is also one of the most powerful and troublesome ideas in American environmental thought, representing everything from sublime beauty and patriotic inspiration to a countercultural ideal and an overextension of government authority. The Promise of Wilderness examines how the idea of wilderness has shaped the management of public lands since the passage of the Wilderness Act in 1964. Wilderness preservation has engaged diverse groups of citizens, from hunters and ranchers to wildlife enthusiasts and hikers, as political advocates who have leveraged the resources of local and national groups toward a common goal. Turner demonstrates how these efforts have contributed to major shifts in modern American environmental politics, which have emerged not just in reaction to a new generation of environmental concerns, such as environmental justice and climate change, but also in response to changed debates over old conservation issues, such as public lands management. He also shows how battles over wilderness protection have influenced American politics more broadly, fueling disputes over the proper role of government, individual rights, and the interests of rural communities; giving rise to radical environmentalism; and playing an important role in the resurgence of the conservative movement, especially in the American West James Morton Turner is assistant professor of environmental studies at Wellesley College.


Book JacketPhoto  

Confessions of Guilt: From Torture to Miranda and Beyond by George C. Thomas III and Richard A. Leo
New York: Oxford University Press, 2012
HV8073.3 .T46 2012 Basement

How did the United States, a nation known for protecting the "right to remain silent" become notorious for condoning and using controversial tactics like water boarding and extraordinary rendition to extract information? What forces determine the laws that define acceptable interrogation techniques and how do they shift so quickly from one extreme to another?
In Confessions of Guilt, esteemed scholars George C. Thomas III and Richard A. Leo tell the story of how, over the centuries, the law of interrogation has moved from indifference about extreme force to concern over the slightest pressure, and back again. The history of interrogation in the Anglo-American world, they reveal, has been a swinging pendulum rather than a gradual continuum of violence.
Exploring a realist explanation of this pattern, Thomas and Leo demonstrate that the law of interrogation and the process of its enforcement are both inherently unstable and highly dependent on the perceived levels of threat felt by a society. Laws react to fear, they argue, and none more so than those that govern the treatment of suspected criminals.
From England of the late eighteenth century to America at the dawn of the twenty-first, Confessions of Guilt traces the disturbing yet fascinating history of interrogation practices, new and old, and the laws that govern them. Thomas and Leo expertly explain the social dynamics that underpin the continual transformation of interrogation law and practice and look critically forward to what their future might hold.


Book JacketPhoto  

Punishment, Participatory Democracy and the Jury by Albert W. Dzur
New York : Oxford University Press, 2012
KF8972 .D98 2012 Balcony

Focusing contemporary democratic theory on the neglected topic of punishment, Punishment, Participatory Democracy, and the Jury argues for increased civic engagement in criminal justice as an antidote to the American penal state. Albert W. Dzur considers how the jury, rather than merely expressing unreflective public opinion, may serve as a participatory institution that gathers and utilizes citizen's juridical capabilities. In doing so, the book resists trends in criminal justice scholarship that blame increases in penal severity on citizen participation and rejects political theorists' longstanding skepticism of lay abilities.
Dzur distinguishes constructive citizen involvement that takes responsibility for public problems from a mass politics mobilized superficially around single issues. This more positive view of citizen action, which was once a major justification for the jury trial, is now also manifest in the restorative justice movement, which has incorporated lay people into community boards and sentencing circles. Both jury trials and restorative justice programs, Dzur explains, are examples of rational disorganization, in which lay citizen action renders a process less efficient yet also contributes valuable qualities such as attunement, reflectiveness, and full-bodied communication. While restorative justice programs and participatory policy forums such as citizens' juries have become attractive to reformers, traditional juries have suffered a steep and troubling decline. Punishment, Participatory Democracy, and the Jury advocates a broader role for jurors in the criminal courts and more widespread use of jury trials.
Though no panacea for a political culture grown too comfortable with criminalization and incarceration, participatory institutional designs that rationally disorganize punishment practices and slow down criminal justice can increase civic responsibility and public awareness about the need to find alternative paths forward for America's broken penal system.


Book JacketPhoto  

Regulatory Breakdown: The Crisis of Confidence in US Regulation by Cary Coglianese
Philadelphia: University of Pennsylvania Press, 2012
KF1600 .R437 2012 Balcony

Regulatory Breakdown: The Crisis of Confidence in U.S. Regulation brings fresh insight and analytic rigor to what has become one of the most contested domains of American domestic politics. Critics from the left blame lax regulation for the housing meltdown and financial crisis—not to mention major public health disasters ranging from the Gulf Coast oil spill to the Upper Big Branch Mine explosion. At the same time, critics on the right disparage an excessively strict and costly regulatory system for hampering economic recovery. With such polarized accounts of regulation and its performance, the nation needs now more than ever the kind of dispassionate, rigorous scholarship found in this book.
With chapters written by some of the nation's foremost economists, political scientists, and legal scholars, Regulatory Breakdown brings clarity to the heated debate over regulation by dissecting the disparate causes of the current crisis as well as analyzing promising solutions to what ails the U.S. regulatory system. This volume shows policymakers, researchers, and the public why they need to question conventional wisdom about regulation—whether from the left or the right—and demonstrates the value of undertaking systematic analysis before adopting policy reforms in the wake of disaster.


Book JacketPhoto  

The Supreme Court and McCarthy-Era Repression by Robert M. Lichtman
Urbana: University of Illinois Press, 2012
KF8742 .L53 2012 Balcony

In this volume, attorney Robert M. Lichtman provides a comprehensive history of the U.S. Supreme Court's decisions in "Communist" cases during the McCarthy era. Lichtman shows the Court's vulnerability to public criticism and attacks by the elected branches during periods of political repression. The book describes every Communist-related decision of the era (none is omitted), placing them in the context of political events and revealing the range and intrusiveness of McCarthy-era repression.
In Fred Vinson's term as chief justice (1946-53), the Court largely rubber-stamped government action against accused Communists and "subversives." After Earl Warren replaced Vinson as chief justice in 1953, however, the Court began to rule against the government in "Communist" cases, choosing the narrowest of grounds but nonetheless outraging public opinion and provoking fierce attacks from the press and Congress. Legislation to curb the Court flooded Congress and seemed certain to be enacted. The Court's situation was aggravated by its 1954 school-desegregation decision, Brown v. Board of Education, which led to an anti-Court alliance between southern Democrats and anti-Communists in both parties. Although Lyndon Johnson's remarkable talents as Senate majority leader saved the Court from highly punitive legislation, the attacks caused the Court to retreat, with Felix Frankfurter leading a five-justice majority that decided major constitutional issues for the government and effectively nullified earlier decisions. Only after August 1962, when Frankfurter retired and was replaced by Arthur Goldberg, did the Court again begin to vindicate individual rights in "Communist" cases--its McCarthy era was over.
Demonstrating keen insight into the Supreme Court's inner workings and making extensive use of the justices' papers, Lichtman examines the dynamics of the Court's changes in direction and the relationships and rivalries among its justices, including such towering figures as Hugo Black, Felix Frankfurter, Earl Warren, William O. Douglas, and William J. Brennan, Jr. The Supreme Court and McCarthy-Era Repression: One Hundred Decisions tells the entire story of the Supreme Court during this unfortunate period of twentieth-century American history.


Book JacketPhoto  

The Margin of Appreciation in International Human Rights Law: Deference and Proportionality by Andrew Legg
Oxford; New York: Oxford University Press, 2012
K3240 .L45 2012 Sohn Library

The margin of appreciation is a judicial doctrine whereby international courts allow states to have a measure of diversity in their interpretation of human rights treaty obligations. The doctrine is at the heart of some of the most important international human rights decisions. Does it undermine the universality of human rights? How should judges decide whether to give this margin of appreciation to states? How can lawyers make best use of arguments for or against the margin of appreciation?
This book answers these questions, and broadens the discussion on the margin of appreciation by including material beyond the ECHR system. It provides a comprehensive justification of the doctrine, and catalogues the key cases affecting the doctrine in practice.
Part One provides a systematic defense of the margin of appreciation doctrine in international human rights law. Drawing on the philosophy of practical reasoning the book argues that the margin of appreciation is a doctrine of judicial deference and is a common and appropriate feature of adjudication. The book argues that the margin of appreciation doctrine prevents courts from imposing unhelpful uniformity, whilst allowing decisions to be consistent with the universality of human rights. Part Two considers the key case law of the European Court of Human Rights, the Inter-American Court of Human Rights, and the UN Human Rights Committee, documenting the margin of appreciation in practice. The analysis uniquely takes a broad look at the factors affecting the margin of appreciation. Part Three explores how the margin of appreciation operates in the judicial decision-making process, reconceptualizing the proportionality assessment and explaining how the nature of the right and the type of case affect the courts' reasoning.


Book JacketPhoto  

The Partisan: The Life of William Rehnquist by John A. Jenkins
New York : PublicAffairs, 2012
KF8745.R44 J46 2012 Balcony

As a young lawyer practicing in Arizona, far from the political center of the country, William Hubbs Rehnquist's iconoclasm made him a darling of Goldwater Republicans. He was brash and articulate. Although he was unquestionably ambitious and extraordinarily self-confident, his journey to Washington required a mixture of good-old-boy connections and rank good fortune. An outsider and often lone dissenter on his arrival, Rehnquist outlasted the liberal vestiges of the Warren Court and the collegiate conservatism of the Burger Court, until in 1986 he became the most overtly political conservative to sit as chief justice of the Supreme Court of the United States. Over that time Rehnquist's thinking pointedly did not - - indeed, could not - - evolve. Dogma trumped leadership. So, despite his intellectual gifts, Rehnquist left no body of law or opinions that define his tenure as chief justice or even seem likely to endure. Instead, Rehnquist bestowed a different legacy: he made it respectable to be an expedient conservative on the Court.
The Supreme Court now is as deeply divided politically as the executive and legislative branches of our government, and for this Rehnquist must receive the credit or the blame. His successor as chief justice, John Roberts, is his natural heir. Under Roberts, who clerked for Rehnquist, the Court remains unrecognizable as an agent of social balance. Gone are the majorities that expanded the Bill of Rights.
The Rehnquist Court, which lasted almost twenty years, was molded in his image. In thirty-three years on the Supreme Court, from 1972 until his death in 2005 at age 80, Rehnquist was at the center of the Court's dramatic political transformation. He was a partisan, waging a quiet, constant battle to imbue the Court with a deep conservatism favoring government power over individual rights.
The story of how and why Rehnquist rose to power is as compelling as it is improbable. Rehnquist left behind no memoir, and there has never been a substantial biography of him: Rehnquist was an uncooperative subject, and during his lifetime he made an effort to ensure that journalists would have scant material to work with. John A. Jenkins has produced the first full biography of Rehnquist, exploring the roots of his political and judicial convictions and showing how a brilliantly instinctivejurist, who began his career on the Court believing he would only ever be an isolated voice of right-wing objection, created the ethos of the modern Supreme Court.


   

South East Asian Tax Handbook edited by Victor T. Chew
Amsterdam: International Bureau of Fiscal Documentation, 1996
KNC916 .S67 1996 Basement


Book JacketPhoto  

The Knockoff Economy: How Imitation Sparks Innovation by Kal Raustiala and Christopher Sprigman
Oxford; New York: Oxford University Press, 2012
KF3080 .R38 2012 Balcony

From the shopping mall to the corner bistro, knockoffs are everywhere in today's marketplace. Conventional wisdom holds that copying kills creativity, and that laws that protect against copies are essential to innovation--and economic success. But are copyrights and patents always necessary? InThe Knockoff Economy, Kal Raustiala and Christopher Sprigman provocatively argue that creativity can not only survive in the face of copying, but can thrive.
The Knockoff Economy approaches the question of incentives and innovation in a wholly new way--by exploring creative fields where copying is generally legal, such as fashion, food, and even professional football. By uncovering these important but rarely studied industries, Raustiala and Sprigman reveal a nuanced and fascinating relationship between imitation and innovation. In some creative fields, copying is kept in check through informal industry norms enforced by private sanctions. In others, the freedom to copy actually promotes creativity. High fashion gave rise to the very term "knockoff," yet the freedom to imitate great designs only makes the fashion cycle run faster--and forces the fashion industry to be even more creative.
Raustiala and Sprigman carry their analysis from food to font design to football plays to finance, examining how and why each of these vibrant industries remains innovative even when imitation is common. There is an important thread that ties all these instances together--successful creative industries can evolve to the point where they become inoculated against--and even profit from--a world of free and easy copying. And there are important lessons here for copyright-focused industries, like music and film, that have struggled as digital technologies have made copying increasingly widespread and difficult to stop.