bluuebunny/crossref_metadata_2025_split huggingface dataset:
Beyond the Theories
Authors: Gibbs John C. 
Published: May 2019

Abstract
This chapter goes beyond Kohlberg’s, Hoffman’s, and Haidt’s theories to consider the question of a deeper reality. As noted, Kohlberg argued that existential thinkers in their soul-searching sometimes come to see their earthly moral life from an inspiring “cosmic perspective.” Perhaps such a reality can be glimpsed not only through existential crises, but also through physically life-threatening ones. Accordingly, this chapter studies cases of persons who have had a so-called near-death experience (“When some people come close to death, they go through a profound experience that may include a sense of leaving the body and entering some other realm or dimension” [Greyson]). A review of the literature—especially, recent medical research literature—suggests that the experience entails a transcendent significance congruent with Kohlberg’s cosmic perspective. In this light, “growing beyond the superficial” and “taking the perspectives of others” take on radical new meaning.
Bureau of Consumer Financial Protection
Authors: Rechtschaffen Alan N. 
Published: May 2019

Abstract
Under Dodd-Frank’s Title X, the Consumer Financial Protection Act of 2010 (CFPA), Congress established an independent Bureau of Consumer Financial Protection in the Federal Reserve System (originally branded the “CFPB” or “Consumer Financial Protection Bureau” and subsequently dubbed the “BCFP” or “Bureau of Consumer Financial Protection” in accord with its legislated name. The BCFP is tasked with protecting consumer interests in financial markets. Specifically, the Bureau aims to ensure that all customers have access to markets for consumer financial products and services in a fair, transparent, and competitive way. The CFPA authorizes the Bureau to uniformly regulate, supervise, and enforce the provisions of consumer financial products or services under federal consumer financial law. This chapter discusses the structure of the CFPA, roles and function of the BCFP, significant changes in financial consumer protection by the BCFP, judicial review of BCFP’s power, and the BCFP under President Trump's administration.
Understanding Interest Rates and the Economy
Authors: Rechtschaffen Alan N. 
Published: May 2019

Abstract
This chapter begins with a discussion of the Federal Reserve and the Federal Reserve Banking System. The Federal Reserve System was created by Congress under the Federal Reserve Act “to provide for the establishment of federal reserve banks, to furnish an elastic currency, to afford means of rediscounting commercial paper, to establish a more effective supervision of banking in the United States and for other purposes.” The Federal Reserve System comprises a central Board of Governors appointed by the president of the United States and confirmed by the Senate, and 12 regional Reserve banks. Monetary policy is set by the Federal Open Market Committee (FOMC). The remainder of the chapter covers monetary policy, quantitative easing, balance sheet normalization and the FOMC minutes.
Derivatives
Authors: Rechtschaffen Alan N. 
Published: May 2019

Abstract
Derivatives provide a means for shifting risk from one party to a counterparty that is more willing or better able to assume that risk. The counterparty's motivation for assuming that risk might be to manage its own risk or to enhance yield (make money). Derivatives transactions may be based on the value of foreign currency, U.S. Treasury bonds, stock indexes, or interest rates. There are four types of derivatives contracts: forwards, futures, swaps, and options. This chapter discusses the following: counterparty credit risk, over-the-counter versus exchange-traded derivatives, shifting risk, types of derivatives, reduction of counterparty risk, suitability as hedging instruments, distinction between forwards and futures, foreign exchange forwards and futures, options, characteristics of swaps, and credit derivatives.
Transparency, Tax, and Human Rights
Authors: Stewart Miranda 
Published: May 2019

Abstract
This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus on transparency as a mechanism to enforce taxation of large multinational enterprises (MNEs) and to ensure tax compliance by high wealth individuals, with a specific goal of addressing tax avoidance and evasion especially through the hiding by such taxpayers of income and assets in tax havens. In addition to the promotion of transparency as a key strategy for global tax enforcement, transparency has also been aimed variously at ending corruption and abuse of power by private and public agents or entities; disciplining the fiscal actions and processes of governments by constraining spending or reducing taxes; strengthening financial and other markets; building participatory democracy; protecting human rights; supporting economic development and good governance in general; and ensuring compliance with environmental and other global policies.
Corporate Tax Privacy and Human Rights
Authors: Blank Joshua D. 
Published: May 2019

Abstract
This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns and return information of corporations are confidential. An unappreciated value of corporate tax privacy is that it can limit the pressure to pursue aggressive tax planning and reporting that corporate tax directors often face from significant shareholders, nontax managers, and even themselves. Corporate tax privacy provides the government with valuable strategic defenses by restraining the ability of a corporation’s stakeholders and agents to engage in “benchmarking” and “reverse engineering,” behaviors that would likely cause some tax directors to pursue more aggressive tax planning and reporting. Yet, at the same time, increased public access to certain corporate tax return information could enable the public to participate in informed debate and discussion of the corporate tax law and to question whether the governments is applying the tax law to corporate taxpayers effectively and fairly.
Interrogating the Relationship between “Legally Defensible” Tax Planning and Social Justice
Authors: Shaviro Daniel 
Published: May 2019

Abstract
This chapter assesses where the ethical lines should be drawn around what constitutes “legally defensible tax planning,” given social justice imperatives. Because tax minimization by wealthy individuals and profitable corporations does not involve blatant fraud, one cannot simply call for “good corporate tax behavior” and criticize the ethics of those tax professionals who aid and abet the fraud. The tax-reducing strategies of super-rich individuals and highly profitable corporations commonly qualify as what will be called “legally defensible.” This term, however, covers tax planning that may vary across a range in at least three important dimensions: likelihood of legal correctness; consistency with legislative or regulatory intent; and ordinary course of business versus carefully contrived.
ECHR Litigation as a Tool for Tax Justice in Europe
Authors: Braumann Céline 
Published: May 2019

Abstract
This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). Should the Court hold that certain selective tax rulings are a violation of the prohibition of discrimination under the ECHR, this finding would set a powerful precedent to rebut the claim that tax avoidance is “perfectly legal.” Accordingly, the hands-off treatment the international community has afforded tax-avoidance strategies might give rise to legal liability. Ultimately, to reform international tax policies, it is crucial to understand past practices and whether and why these practices should be considered broken and unjust. The chapter then looks at a specific case of tax exemption, allegedly granted to a subsidiary of McDonald’s by Luxembourg.
“Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
Authors: Lahey Kathleen A. 
Published: May 2019

Abstract
This chapter highlights the inadequacy of current measures to mitigate the regressive impacts of value-added tax (VAT), particularly on women as individuals, female-headed households, and female-owned businesses. It argues that the text of the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the CEDAW Committee’s jurisprudence, and the Beijing Platform all mandate the use of more progressive tax strategies, such as graduated personal income taxes and broader VAT exemptions to cover all basic needs, as well as gender-impact analysis of taxation and correction of discriminatory policies. In short, CEDAW and the Beijing Platform form a comprehensive global implementation framework designed to actively secure both formal and substantive equality in all laws, policies, and practices in all member countries, as well as in regional and global governance organizations.
Recent Cases of Regressive and Racially Disparate Taxation in the United States
Authors: Smith Andre L. 
Published: May 2019

Abstract
This chapter assesses whether there is a national trend in the United States toward disproportionate imposition of regressive taxes on low-income communities of color, reflective of a deliberate effort to shift the tax burden from the wealthy and white to the poor and black. This phenomenon is not new. There is a history of communities that are facing financial exigencies correcting their budget deficits by levying formal and informal taxes on black people. The collateral consequence of formal and informal taxes levied disproportionately on black people includes more potentially violent confrontations with police and responses like the Black Lives Matter Movement. The chapter then considers whether well-intentioned white folks have lent their support to racist taxation, perhaps unwittingly, because the stated purposes of increased taxes satisfy their social desires while it squares with their financial interests to ignore the disparate racial ramifications.
Democratic Practice
Authors: Fishman Robert M. 
Published: May 2019

Abstract
This book offers a new way to conceptualize and study differences among democracies, focusing on political conduct and interaction as well as related taken-for-granted assumptions. With an empirical basis in a multimethod study of Portugal and Spain, pioneers in the worldwide turn to democracy that began in the 1970s, the argument identifies how political inclusion and equality vary substantially as a result of processes that the book theorizes: Nationally predominant forms of democratic practice constitute cultural legacies of the countries’ pathways to democracy during the 1970s. Whereas Portugal moved from dictatorship to democracy through a social revolution that inverted hierarchies and reconfigured cultural patterns while also generating thorough political democratization, Spain experienced a regime-led process of political transition under pressure from the opposition. The book shows how this contrast in pathways put in place ways of understanding democracy that have had deep consequences for political inclusion and conduct. Points of contrast in contemporary democratic practice include patterns of interaction between social movement protest and elected power holders as well as conduct within representative entities and in crucial secondary institutions such as the news media and the educational system. Consequences are identified in distributional outcomes, housing and welfare state policies, employment policy, and in the handling of economic crises. The implications of Spain’s less inclusionary democratic practice for cultural “others” such as Catalans are taken up in the chapter on the Catalan crisis. Implications for democratic theory and for sociological and political science theory are also taken up.
Messages of Transition
Authors: Fishman Robert M. 
Published: May 2019

Abstract
This chapter specifies major differences between the Portuguese and Spanish transitions to democracy in the 1970s and their implications in the cultural sphere. Whereas Portugal experienced a historically unusual social revolutionary transition that began on April 25, 1974, Spain moved from dictatorship to democracy through a reform-oriented process in which the regime itself played a crucial role. The chapter emphasizes differences between the two cases not only in the mechanisms of political change but also in the understandings of democracy that were forged in the process of democratization. The discussion examines major differences between the cases in how political actors defined the relationship between formal political power and expressions of citizen sentiments in the streets and elsewhere. The analysis also introduces a new concept, that of the transitions’ “codas,” that is the readjustment of elements of the initial transition-era arrangements after the rest of transition had been completed.
Reducing Poverty, Improving Health
Authors: Basu Sanjay 
Published: May 2019

Abstract
Poverty reduction approaches may improve health by addressing the most persistent and central correlate to morbidity and mortality: low income. There is substantial evidence that higher income is correlated to better health outcomes and lower income to worse health outcomes, often because material resources essential for health—nutritious food, safe housing, and the education to make healthy decisions—require adequate income. Hence, numerous actors—governments, international organizations, and community groups—have sought to reduce poverty as a strategy to improve health. This chapter reviews key historical lessons from efforts to reduce poverty and improve health worldwide.
Aging Populations
Authors: Cagney Kathleen A. 
Published: May 2019

Abstract
Perhaps the two most important demographic shifts in the world today are urbanization and population aging. More than half the world’s population is now living in cities, and there are more people over the age of 65 than under the age of 5 worldwide. This is an enormous demographic shift and will lead to a world greatly changed from that of a mere 50 years ago. Aging populations in cities represent a tremendous opportunity to harness human capital on a previously unimaginable scale, but, conversely, may lead to challenges to ensure that services are available to meet the needs and wants of these populations. The health of aging populations is rapidly emerging as one of the central urban health issues of the coming decades. This chapter discusses changing age demographics in cities worldwide and accompanying challenges and opportunities for urban health.
Inequities in Cities and in Urban Health
Authors: Brisbois Ben , O’Campo Patricia , Kamalanathan Janisha 
Published: May 2019

Abstract
As cities grow and thrive, urban populations have access to more resources and better health than has ever been the case in human history. However, at the same time, the material gaps between the haves and have-nots are also starker in cities, where large populations live in close proximity, than they are anywhere else. These social divides map onto health divides, creating health haves and health have-nots, thus threatening to create two classes of population in close geographic proximity. This chapter discusses the challenge of resource inequities in cities and how these inequities become health inequities.
Improving Access to Healthy Food in Cities
Authors: Wang Monica L. , Otis Marisa 
Published: May 2019

Abstract
The concentration of people in urban areas represents an enormous opportunity to create an environment that can promote healthy behavior and attendant population health. One of those opportunities is the provision of food to urban populations. While it is possible and in many respects feasible to optimize food in urban environments, in many urban areas this is far from the case. For example, urban food deserts are characterized by a paucity of healthy foods, encouraging unhealthy eating and attendant poor health. Commercial forces are often—but not necessarily—at odds with the goals of providing healthy foods in cities, further complicating the picture. This chapter discusses the opportunities inherent in providing healthy food to urban populations and the challenges inherent in such efforts.
Disasters
Authors: Shultz James M. 
Published: May 2019

Abstract
The number of people affected by disasters worldwide has been increasing over the past 20 years. This increase is driven by two forces: urbanization and global environmental climate change. As more people are living in cities, and many of those cities are close to water, environmental changes are exposing cities to ever more risk. This necessitates innovative urban responses to anticipate potential disaster risk, engaging elements of cities’ physical and social environment to promote resilience. This chapter considers the features of cities that pose risks to disaster stressors and the efforts to build urban resilience that can mitigate some of these risks.
The Partnership for Healthy Cities
Authors: Rojhani Ariella , Hung Charity , Chew Sally , Honeysett Christina , Mullin Sandra , Karpati Adam 
Published: May 2019

Abstract
The Partnership for Healthy Cities is a global network of cities that is committed to reducing morbidity and mortality from noncommunicable diseases among their populations. Funded by Bloomberg Philanthropies, in partnership with the World Health Organization and Vital Strategies, the Partnership engages cities that are willing to take on high-impact innovative approaches to prevent and ameliorate the burden of noncommunicable diseases (e.g., cancer, cardiovascular disease, diabetes, etc.). This chapter discusses the vision behind, the goals of, and the successes and challenges of the Partnership for Healthy Cities, with a particular focus on lessons learned that can broadly be applied to urban health.
Case Studies in Urban Health
Authors: Ezeh Alex , Mberu Blessing 
Published: May 2019

Abstract
A project of the Africa Population and Health Research Center (APHRC), the Nairobi Urban Health and Demographic Surveillance System was set up to provide a platform to explore the linkages between urban poverty and health and to monitor and evaluate novel implementation programs that were developed with the study communities. In this chapter, the authors draw on nearly two decades of work by APHRC among slum populations in Nairobi, Kenya, to highlight the unique health challenges of slum populations and how these are changing. The chapter summarizes various efforts to improve health in Nairobi’s informal settlements since 2000 and discusses efforts in Nairobi to improve health in a large city in sub-Saharan Africa, summarizing lessons that have been learned in improving urban health worldwide.
Rapid Urbanization in China
Authors: Hall Brian J. , Ieng Leong Teng , Chen Wen 
Published: May 2019

Abstract
Urbanization in China in the past 20 years has been happening at an unprecedented scale, with little comparison anywhere else worldwide. Cities like Shenzhen, Guangdong Province, have grown more than 300-fold in the past 30 years. This growth has come with remarkable gains in health, but also is accompanied by particular challenges, both those typical of large cities anywhere and those challenges specifically presented by rapid growth in East Asia. This chapter discusses urbanization in China, drawing lessons that illuminate the particularities of what has transpired in China and that also have generalizable implications for urban health worldwide.
Going Biophilic
Authors: Yin Jie , Spengler John D. 
Published: May 2019

Abstract
Green building design has emerged as a global force, with one green building standard reporting more than 3.5 billion square feet certified worldwide. Green buildings focus on reducing environmental impact through improved water storage, reducing environmental perturbation, and reducing energy usage. Although the environmental benefits of green building design are now well established, it is only more recently that the field has come to appreciate the health benefits of green building design. This chapter discusses the green building movement and the challenges and opportunities it represents, with lessons that can be learned and are generalizable to urban health scholarship and action worldwide.
Earned Citizenship through Military Service
Authors: Sullivan Michael J. 
Published: May 2019

Abstract
This chapter uses the civic republican tradition as a theoretical lens to examine how previously excluded groups were able to draw on their wartime service to demand equal treatment as citizens and why unauthorized immigrants should be able to earn naturalization through military service. It first considers how Mexican American veterans were able to leverage their military service to demand the rights and benefits of first-class citizenship. It then interprets this historical account through a frame of “Mexican American republicanism,” connecting loyalty and service to citizenship claims. Unauthorized immigrants who want to follow this pathway to citizenship can no longer do so, given current barriers to enlistment. This chapter closes by analyzing and critiquing U.S. policies governing immigrant military enlistment. As a whole, this chapter serves as a work of applied political theory with implications for the contemporary U.S. immigration reform debate.
Keeping Faith with Immigrant Military Personnel and Veterans
Authors: Sullivan Michael J. 
Published: May 2019

Abstract
This chapter considers why immigrant military personnel and veterans should be granted unconditional naturalization immediately upon enlistment. It makes a normative argument for reviving the connection between the obligations of military service and the rights of citizenship. It applies this argument to the political problem of deporting noncitizen military personnel and veterans. In the U.S., military service currently does not immediately result in naturalization. Nor does it protect a noncitizen veteran from deportation. The normative content of the oath of enlistment should be construed as creating a permanent reciprocal relationship of rights and obligations between the U.S. government and a soldier regardless of citizenship status. Noncitizens who serve in a nation’s armed forces during a period of declared hostilities should be rendered immune from deportation for the rest of their lives. If they commit an offense, they should be punished for their crimes without being deported or denaturalized.
Moving Past “Americanization” toward Earned Citizenship
Authors: Sullivan Michael J. 
Published: May 2019

Abstract
This chapter considers what proponents of inclusive immigration reform in the U.S. can learn from the normative successes and shortcomings of twentieth century Americanization movements as pathways to integration and preparation for citizenship. At their best, past Americanization movements—including LULAC—prepared immigrants for naturalized citizenship while they served in workplaces and families. Today, immigrants are already assuming many of the duties of citizenship, though some are denied a pathway to naturalization. Legalization of unauthorized immigrants, coupled with a noncoercive civic education campaign with the full support of government, employers, and civil society, can help immigrants contribute to their full potential and aspire for U.S. citizenship. Individual citizens have a moral obligation to help immigrants learn more skills—from language to vocational training—toward the mutually beneficial goal of helping them contribute more to their adopted communities in the future.