Taxpayers' Rights

2021 ◽  
Vol 22 (3) ◽  
Author(s):  
Andres Bazó
Keyword(s):  
United States ◽  
Latin America ◽  
Latin American ◽  
The United States ◽  
Point Of View ◽  
Tax Law ◽  
Bill Of Rights ◽  
American Institute ◽  
Unites States ◽  
The U.S

This Article addresses the challenges, trends, and evolution of Taxpayers’ Rights both in the Unites States and in Latin America, particularly by comparing the U.S. Taxpayers’ Bill of Rights and the recently adopted Taxpayers’ Rights Letter from the Latin American Institute of Tax Law (ILADT). Furthermore, although in Latin American this is a relatively more recent topic, nonetheless, in the United States it is not, and the Article also addresses the evolution of taxpayers’ rights both from the point of view of the U.S. Constitution as well as iconic decisions from the U.S. Supreme Court.

Marinera with the Yankees

2018 ◽  
pp. 91-124
Author(s):  
Iñigo García-Bryce
Keyword(s):  
United States ◽  
Latin America ◽  
Cold War ◽  
Latin American ◽  
State Department ◽  
The United States ◽  
Political Asylum ◽  
Student Leader ◽  
The Cold War ◽  
The U.S

This chapter explores Haya’s changing relationship with the United States. As an exiled student leader he denounced “Yankee imperialism” and alarmed observers in the U.S. State Department. Yet once he entered Peruvian politics, Haya understood the importance of cultivating U.S.-Latin American relations. While in hiding he maintained relations with U.S. intellectuals and politicians and sought U.S. support for his embattled party. His writings increasingly embraced democracy and he maneuvered to position APRA as an ally in the U.S. fight fascism during the 1930s and 40s, and then communism during the Cold War. The five years he spent in Lima’s Colombian embassy awaiting the resolution of his political asylum case, made him into an international symbol of the democratic fight against dictatorship. He would always remain a critic of U.S. support for dictatorships in Latin America.

Atoms for Peace in Latin America

2016 ◽  
Author(s):  
Gisela Mateos ◽  
Edna Suárez-Díaz
Keyword(s):  
United States ◽  
Latin America ◽  
Latin American ◽  
Nuclear Weapons ◽  
Technical Assistance ◽  
The United States ◽  
Nuclear Industry ◽  
Atomic Energy ◽  
Latin American Countries ◽  
The U.S

On December 8, 1953, in the midst of increasing nuclear weapons testing and geopolitical polarization, United States President Dwight D. Eisenhower launched the Atoms for Peace initiative. More than a pacifist program, the initiative is nowadays seen as an essential piece in the U.S. defense strategy and foreign policy at the beginning of the Cold War. As such, it pursued several ambitious goals, and Latin America was an ideal target for most of them: to create political allies, to ease fears of the deadly atomic energy while fostering receptive attitudes towards nuclear technologies, to control and avoid development of nuclear weapons outside the United States and its allies, and to open or redirect markets for the new nuclear industry. The U.S. Department of State, through the Foreign Operations Administration, acted in concert with several domestic and foreign middle-range actors, including people at national nuclear commissions, universities, and industrial funds, to implement programs of regional technical assistance, education and training, and technological transfer. Latin American countries were classified according to their stage of nuclear development, with Brazil at the top and Argentina and Mexico belonging to the group of “countries worthy of attention.” Nuclear programs often intersected with development projects in other areas, such as agriculture and public health. Moreover, Eisenhower’s initiative required the recruitment of local actors, natural resources and infrastructures, governmental funding, and standardized (but localized techno-scientific) practices from Latin American countries. As Atoms for Peace took shape, it began to rely on newly created multilateral and regional agencies, such as the International Atomic Energy Agency (IAEA) of the United Nations and the Inter-American Nuclear Energy Commission (IANEC) of the Organization of American States (OAS). Nevertheless, as seen from Latin America, the implementation of atomic energy for peaceful purposes was reinterpreted in different ways in each country. This fact produced different outcomes, depending on the political, economic, and techno-scientific expectations and interventions of the actors involved. It provided, therefore, an opportunity to create local scientific elites and infrastructure. Finally, the peaceful uses of atomic energy allowed the countries in the region to develop national and international political discourses framing the Treaty for the Prohibition of Nuclear Weapons in Latin America and the Caribbean signed in Tlatelolco, Mexico City, in 1967, which made Latin America the first atomic weapons–free populated zone in the world.

With a Little Help from my Friends

2005 ◽  
Vol 38 (8) ◽  
pp. 971-999 ◽  
Author(s):  
M. Victoria Murillo ◽  
Andrew Schrank
Keyword(s):  
United States ◽  
Latin America ◽  
Latin American ◽  
Trade Unions ◽  
The United States ◽  
Labor Rights ◽  
Labor Laws ◽  
The Cost ◽  
The Relationship ◽  
The U.S

Why did Latin American governments adopt potentially costly, union-friendly labor reforms in the cost-sensitive 1980s and 1990s? The authors answer the question by exploring the relationship between trade unions and two of their most important allies: labor-backed parties at home and labor rights activists overseas. While labor-backed parties in Latin America have locked in the support of their core constituencies by adopting relatively union-friendly labor laws in an otherwise uncertain political and economic environment, labor rights activists in the United States have demonstrated their support for their Latin American allies by asking the U.S. government to treat the protection of labor rights as the price of access to the U.S. market. The former trajectory is the norm in traditionally labor-mobilizing polities, where industrialization encouraged the growth of labor-backed parties in the postwar era; the latter is more common in more labor-repressive environments, where vulnerable unions tend to look for allies overseas.

Nonwaiver

2019 ◽  
pp. 93-118
Author(s):  
Gamonal C. Sergio ◽  
César F. Rosado Marzán
Keyword(s):  
United States ◽  
Latin America ◽  
Supreme Court ◽  
Latin American ◽  
Labor Law ◽  
The United States ◽  
Labor Rights ◽  
Legal Scholarship ◽  
Positive Law ◽  
The U.S

Chapter 4 describes the principle of nonwaiver in Latin America focusing on Argentina, Brazil, Chile, and Uruguay. It posits that employers and workers cannot waive labor rights, given by law, through contract. It shows how the principle is expressly stated in some positive law, in court opinions, and in legal scholarship. It also details how the principle is typically applied in controversies over contract terms and claim settlements. The chapter also shows that the principle surfaces in Latin American cases related to contract modification and novation, even when such contracts contain terms that meet or exceed minimum labor standards. Second, the chapter finds a nonwaiver principle in the United States, mostly in its protection of free labor under the Thirteenth Amendment and in the positive labor law and jurisprudence. However, the chapter also focuses on the particular problem of so-called “procedural” waivers sanctioned by the U.S. Supreme Court’s coerced readings of the Federal Arbitration Act (FAA). The U.S. Supreme Court permits employers to require employees to sign agreements to arbitrate legal claims, even if those legal claims are class or collective in scope. Evidence clearly shows that such “procedural waivers” undermine substantial labor rights. Because the U.S. Supreme Court has already ruled on the issue, we argue that such waivers need to either be legally banned or regulated by Congress, under its Thirteenth Amendment authority, so as to not undo workers’ rights in the United States and force workers to agree to terms they likely oppose. In fact, we argue that regulated arbitration might actually help to create legitimate labor courts in the United States, which that country still lacks.

scholarly journals The Myth of 9/11 in Latin America

2008 ◽  
Vol 2 (1) ◽  
pp. 35-40
Author(s):  
Ana Isabel Lopez Garcia
Keyword(s):  
United States ◽  
Foreign Policy ◽  
Latin America ◽  
Cold War ◽  
Latin American ◽  
American Foreign Policy ◽  
The United States ◽  
Terrorist Attacks ◽  
Illegal Migration ◽  
The U.S

It is often argued that the first and most visible impact of the terrorist attacks of 9/11 has been the reordering of Washington’s priorities in its relations with Latin America. The United States (U.S.) has focused its attention outside the hemisphere and placed Latin America at the “bottom of U.S. terrorist agenda” (Youngers 2003). Various scholars argue that the U.S has returned to its Cold-War stance, in which it only notices those developments in Latin America that directly challenge U.S. interests (Hakim 2006). Accordingly, after 9/11 U.S. security demands have overshadowed other issues that Latin American countries consider priorities (Youngers 2003, 2). Susan Kauffman (2002), for instance, posits that: “once again the United States is looking at Latin America through a security lens, while Latin America wants the emphasis to remain on economic development.” The effects of U.S. foreign policy towards Latin America after 9/11 have not repeated the pattern of the Cold War. Although Latin America no longer is the overriding priority of American foreign policy, the U.S. has not neglected the region, nor, as many analysts have argued (Shifter 2004; Youngers 2003; Hakim 2006; Roett 2006), has it become disengaged from the hemisphere. The terrorist attacks did not introduce a different agenda for U.S.-Latin American relations from that of the post-Cold-War period. Free trade, illegal migration and the fight against drugs have continued to be the main issues of U.S.-Latin American relations. Even the trend towards militarization of U.S. foreign policy began in Latin America long before the terrorist attacks. U.S.-Latin America relations have been affected significantly not by the consequences of 9/11, but rather by the negative effects of the U.S-promoted economic model in the region. The failures of the so-called Washington Consensus are not linked to the terrorist attacks.

The Potential and Pitfalls of Pan-American Feminism

2019 ◽  
pp. 201-228
Author(s):  
Anya Jabour
Keyword(s):  
United States ◽  
Human Rights ◽  
Latin America ◽  
Latin American ◽  
Women Activists ◽  
The United States ◽  
Equal Rights ◽  
Women's Equality ◽  
Pan American ◽  
The U.S

Chapter 8 follows Breckinridge to the Seventh Pan-American Conference in Montevideo, Uruguay, where she and other women activists in both the United States and Latin America vigorously debated the meaning of women’s equality. Breckinridge’s clashes with Doris Stevens, the U.S. leader of the Inter-American Commission of Women, over the proposed Equal Nationality Treaty and Equal Rights Treaty laid bare the conflicts inherent in Pan-American feminism. At the same time, U.S. and Latin American women’s activists’ diverse understandings of feminism helped to lay the groundwork for the idea that “women’s rights are human rights.”

A Tenuous Consensus

2018 ◽  
Author(s):  
Lilian Calles Barger
Keyword(s):  
United States ◽  
Latin America ◽  
Liberation Theology ◽  
Latin American ◽  
North American ◽  
The United States ◽  
Cultural Hegemony ◽  
Cultural Dominance ◽  
Institutional Space ◽  
The U.S

This chapter examines the differences within liberationists’ ranks, and how counter-challenges from a consensus theology in its last throes tested the coherency of liberation theology. As the new Latin American theology challenged the U.S. empire, black and feminist theologians within its borders found an institutional space in which to incubate a new orthodoxy and engage in internal debate. Latin America, historically an object of North American missionary and political expansion, drew the bulk of the relevant attention, casting the entire enterprise of liberation theology as a Latin American product and a problem for U.S. regional political and cultural dominance. The fragmented liberal theological establishment of the United States and the weakened Catholic cultural hegemony in Latin America shaped the reception of liberation theology, allowing the establishment of a new orthodoxy.

The Federal Government Rediscovers Spanish

2018 ◽  
Author(s):  
Rosina Lozano
Keyword(s):  
United States ◽  
Latin America ◽  
World War Ii ◽  
Federal Government ◽  
Latin American ◽  
The United States ◽  
Spanish Speakers ◽  
Community Organizers ◽  
Mexican Community ◽  
The U.S

During World War II, the federal government supported federal outreach to Latin America and, by extension, to the ethnic Mexican community located in the United States. They did so in an effort to foster good relations with Latin American nations. The Office of Inter-American Affairs and the Office of War Information hired ethnic Mexican newspaper editors, professors, and community organizers who knew the distinct factors and preferred identities of Spanish-speaking communities across the United States. These employees permitted targeted approaches towards the two different groups of Spanish speakers in the U.S. More specifically, those who had longstanding ties to the land and citizenship compared with those who were more recent immigrants with strong connections to Latin America. These community-specific programs often included language outreach efforts or used Spanish to reach its audience.

Latin American(ist) Theatre History: Bridging the Divides

2006 ◽  
Vol 47 (2) ◽  
pp. 209-215
Author(s):  
Jean Graham-Jones
Keyword(s):  
United States ◽  
New York ◽  
Latin America ◽  
Latin American ◽  
English Language ◽  
The United States ◽  
American Theatre ◽  
And Performance ◽  
Latin American Theatre ◽  
The U.S

In October 2004, I edited Theatre Journal's special issue on Latin American theatre. In addition to five essays on subjects ranging from sixteenth-century Amerindian performance to a twenty-first-century Mexican adaptation of an Irish play, that issue included a forum on the state of Latin American theatre and performance studies in the United States today. Even though the thirteen respondents resided, independently or as affiliates, in different disciplinary homes (theatre, performance, languages, and literature) and took multiple points of departure, a common thread ran throughout their comments: the need for the U.S. academy to study and teach the diversity that is known as Latin America.1 Tamara Underiner succinctly notes that “Latin America has never answered easily as an object of inquiry for theatre studies.”2 Indeed, studying Latin American theatre and performance poses very specific challenges: the region encompasses some twenty countries whose national borders obscure larger geographical, cultural, religious, political, and socioeconomic networks; a multiplicity of languages—European, dialectal, and indigenous to the hemisphere—are still spoken, written, and performed; and numerous intersecting histories extend back far beyond the five hundred years since the Europeans arrived and precipitated what today we euphemistically refer to as “contact.” Latin America does not terminate at the U.S.–Mexican border; thus although I'm cognizant of the attendant complications when including the U.S. latino/a communities in a discussion of Latin American theatre, the cultural network is such that I consider any arbitrary separation counter to the purposes of this reflection. Otherwise, how can we take into account the larger networks navigated by such U.S.-based playwrights as Guillermo Reyes (born in Chile but raised in the United States and the author of plays about Chilean history as well as specifically U.S. identities) or Ariel Dorfman (born in Argentina, raised in New York City and Santiago, Chile, now a professor at Duke, and author of English-language plays whose subject matter is frequently authoritarian Latin America)?

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