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Basic Texts / Textes de Base

4th Edition (2026)

For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. The Income Tax Collapse offers a clear, accessible account of how this shift occurred.
At the center of the book is the set of techniques known as "buy, borrow, die", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.
Looking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.

Buy, Borrow, Die and Beyond

The Income Tax Collapse

Judicial Review

From 1974 to 2003, New Orleans had one man serve as its district attorney: Harry Connick Sr. That same time span marked a period of sharply rising incarceration rates and changing opinions about law and order, both locally and nationally. Louisiana in particular eventually gained the reputation of being the country's most incarcerated state; New Orleans, as its biggest city, bore much of the responsibility for earning it that designation. Connick was known for his tough-on-crime approach to prosecution, forcefully employing old and new legal strategies to send droves of defendants to jail and prison, often for as long as possible. 	 	 	Connick was popular enough with voters to be re-elected four times, a long tenure that is particularly notable given the increase in Black political presence and power in New Orleans during that time. His multiple re-elections were evidence that enough of the city's Black voters supported his policies to keep him as DA, even when he faced spirited opposition from Black candidates who tried to show constituents how Connick had failed them. However, by the time of his retirement in 2003, Connick's reputation had begun to suffer as revelations of shocking prosecutorial misconduct in his office emerged. Over the past twenty years, those revelations have only increased in number and scope. Connick, now deceased, has left a fractured legacy whose reverberations continue to be felt in New Orleans. 	 	 	Susan Penman's Uncertain Justice shows what Connick's office was like during the decades he was in power: how it was situated politically, what steps it took to curb crime at a time when so many New Orleanians were concerned about violence, and what locals perceived about how it functioned—and in turn how they either supported or questioned Connick's policies. Penman demonstrates the vast influence a district attorney possesses and how that influence manifests locally through legislation, office practices, and political sway. Uncertain Justice sits at the nexus of carceral studies and history by exploring how one man, at the helm of a very powerful office, navigated shifting political currents and exercised immense authority throughout many crucial years.

Harry Connick Sr., Politics, and Prosecution in New Orleans

Uncertain Justice

Great Debates in Law

This textbook introduces students to key questions and debates of advanced legal concepts and encourages deeper thought and understanding.

Great Debates in Public Law

This book reimagines gender-based poverty in urban areas as a human rights issue, offering a transformative legal framework to address one of the most pressing and overlooked challenges of our time. More than half the world's population now lives in cities, with women comprising a growing share of the urban population/residents/people living in urban areas. Yet gender-based poverty remains a persistent and under-addressed issue in international human rights law. No existing convention explicitly tackles the intersection of gender, poverty, and urbanisation. This book breaks new ground by arguing that gender-based poverty in urban areas can - and should - be recognised as a human rights violation. Drawing on legal theory, feminist legal studies, and international human rights frameworks, the book critiques current legal approaches that treat poverty as a social or moral issue, rather than a structural and multidimensional injustice. It advances Sandra Fredman's four-dimensional model of substantive equality - disadvantage, recognition, participation, and transformation - as a more effective legal lens. Focusing on the right to adequate housing, the book explores how states' obligations to respect, protect, and fulfil can be clarified and strengthened through this model. It also examines how principles of equality and non-discrimination interact with progressive realisation and economic, social, and cultural rights. By bridging theory and practice, and incorporating perspectives from the Global South, the book offers a timely and original contribution to human rights law. It provides legal professionals, scholars, and development practitioners with a powerful framework for embedding gender equality in urban policy and advancing social justice through law.

The Right to Adequate Housing

Human Rights Obligations and Gender-Based Poverty in Urban Areas

A Festschrift for Rob Cryer

The Character of International Law

Studies in Private International Law

This groundbreaking book offers an in-depth exploration of the complex and evolving landscape of the recognition and enforcement of foreign judgments across Africa. Covering more than 26 jurisdictions, it spans a remarkable diversity of linguistic traditions (including English, French, Arabic, and Portuguese), religious contexts (such as Christian-majority and Muslim-majority countries), and legal systems (ranging from common law and civil law to mixed jurisdictions). As the first comprehensive study of its kind, the book examines national procedures, legal regimes, and institutional frameworks, combining theoretical insights with practical analysis. It sheds light on the multifaceted challenges that arise in cross-border civil and commercial litigation and reflects on the prospects for legal harmonization and reform within the continent. Drawing on the most up-to-date case law and legislative developments, both domestic and regional, the book offers a unique and timely contribution to understanding the mechanisms-current and emerging-that govern the movement of judgments across African borders. A practical guide and indispensable reference for practitioners, academics, judges, students, and policy makers alike, this invaluable book provides a comprehensive overview of the current state of foreign judgments recognition and enforcement in Africa, with all its intricacies and complexities.

Recognition and Enforcement of Foreign Judgments in Africa

Hart Monographs in Transnational and International Law

This book offers the first comprehensive study of quasi-judicial bodies and their operation in international law. What are quasi-judicial bodies as a formulation in international law? Though these are currently legion at the international level, there is yet to be a rigorous analysis of them as a category. This book fills this gap by setting out a comprehensive and detailed map of this quasi-judicial terrain. Taking a comparative approach, it looks at the form and function of these bodies, as well as commenting on their effectiveness. It goes further to explore their understanding at the domestic and international court level. This is a fascinating study that will be of interest to all scholars of international courts and institutions.

Quasi-Judicial Bodies in International Law

Lloyd's Shipping Law Library

Ship Sale and Purchase is the essential working guide for anyone involved in the business of making ship sale and purchase agreements and also in the resolution of disputes arising out of such agreements.The eighth edition of Ship Sale and Purchase contains a detailed clause-by-clause analysis of Saleform 2025, the latest version of the longstanding standard form produced by the Norwegian Shipbrokers' Association. It also identifies and explains the differences between the new form and Saleform 2012 (as well as providing commentary on different approaches taken by the other standard ship sale agreements). Written by renowned experts in this specialised area, the book updates and informs readers on all aspects of the regulatory environment affecting ship sale and purchase, the contemporary process and practice of buying and selling ships, and key court decisions that have directly impacted ship sales. As with previous editions, Ship Sale and Purchase continues to provides authoritative legal analysis, market insight and practical guidance for all those involved in the business of buying and selling second-hand ships.

Ship Sale and Purchase

Human Rights Law in Perspective

This book offers an analysis of how the European Court of Human Rights engages with identity and emotion, revealing both the promise and the limitations of human rights law in addressing the complexities of human experience. The book explores how human rights law, often framed as universal and abstract, responds to deeply personal questions of identity, belonging, and emotional impact. Based on a systematic study of over 3,300 judgments, the book shows how the European Court of Human Rights has increasingly made identity central to its reasoning - particularly in cases involving sexuality, ethnicity, and family life. In these areas, the Court acknowledges how state actions shape emotions such as fear, humiliation, and dignity. Yet, in other domains - migration, religion, professional life - the Court avoids emotional engagement, leading to troubling inconsistencies. The book argues that when emotions are excluded from legal reasoning, individuals are reduced to formal entities, stripped of depth and interiority. Combining doctrinal analysis with insights from social theory and psychology, the book presents a new framework for understanding how emotions and identity interact with law. It traces the evolution of identity references across categories and highlights the Court's uneven treatment of emotional harm. This timely and original contribution speaks to legal scholars, practitioners, and theorists interested in human rights, identity politics, and the emotional dimensions of law. It calls for a more responsive and empathetic human rights jurisprudence - one that reflects the lived realities of those it seeks to protect.

A Sentimentalist Analysis of Human Rights

Identity and Emotions at the European Court of Human Rights

The Ramsar Convention and Federal Sovereignty in Australia and Germany

Bioversity Treaty Law Beyond Westphalia

Studies in International Law

This book offers the first comprehensive study of unjust enrichment as a principle of international law. While domestic legal systems have long recognised unjust enrichment as a basis for restitution, its role in international law remains underexplored. This book addresses this gap by examining the roles of the international norm against unjust enrichment both as an independent basis for a claim and in the development and interpretation of other international norms. It explores the far-reaching implications of this norm for inter-state relations and investment arbitration. The book advances three key arguments: that unjust enrichment claims in international law may extend to indirect recipients; that states enriched through conduct harming another state can incur liability in unjust enrichment even without a transfer of value from the harmed state to the enriched state; and that the principle of unjust enrichment is not merely subsidiary to the law of state responsibility for internationally wrongful conduct. Through rigorous analysis, the book explores the rationales underlying unjust enrichment - proprietary, fairness, and wrongfulness - and evaluates their applicability in the international arena. It also considers practical challenges such as indeterminacy, multiple-claimant situations, and the risk of proliferating disputes. Drawing on jurisprudence from the Iran-US Claims Tribunal, ICSID, and other international tribunals, as well as comparative insights from English, German, US, and other domestic laws, the book provides a nuanced framework for applying unjust enrichment in international law. It will be indispensable for scholars of public international law, practitioners engaged in inter-state adjudication, government lawyers, and investment arbitration specialists seeking principled solutions to complex disputes.

Unjust Enrichment in International Law

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