Expertise: Legal and Political Philosophy

Ozai, Ivan

Ivan Ozai researches and teaches national and international tax law and policy, with a particular focus on the intersection of tax law with legal theory and political philosophy.

His academic writing has appeared in various law reviews and peer-reviewed journals, such as the Canadian Journal of Law and Jurisprudence, the Columbia Journal of Tax Law, the Fordham International Law Journal, the Dalhousie Law Journal, the World Tax Journal, the Canadian Tax Journal, and the Journal of Tax Studies. He is the author of Expenditures in the Value-Added Tax (2019), published in Portuguese by Editora Lumen Juris, and has participated in several edited volumes, including Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing, 2020).

Professor Ozai has been the recipient of multiple awards for his scholarly work, including the IFA USA Writing Award (2018) by the International Fiscal Association and the Paul-Gérin-Lajoie Rising Star Award (2019) by the Fonds de Recherche du Québec, Société et Culture (FRQSC). His recent work was shortlisted for the Frans Vanistendael Award (2023) by the International Bureau of Fiscal Documentation.

Before moving into academia, he practised tax for more than ten years as a litigator, legal adviser, and chartered professional accountant. In Brazil, he was appointed a tax court judge and held several senior government positions, including as the Director-General of the Advance Tax Rulings Directorate of the Department of Finance of the State of Sao Paulo.

Professor Ozai was awarded the Osgoode Hall Law School Teaching Award in 2023. He currently sits on the editorial board and serves as a reviewer for several journals and book publishers in law and philosophy. He is also a board member of the YIN Steering Committee (Canada) of the International Fiscal Association. During his doctoral studies at McGill University Faculty of Law, where he was a Richard H. Tomlinson fellow, he was a visiting scholar at the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, the Centre d’études et de recherches internationales de Montréal (CÉRIUM), and the Centre for International Governance Innovation (CIGI) in Waterloo, Ontario.

Research Interests: National, International and Comparative Tax Law; Fiscal Policy; Fiscal Federalism; Statutory Interpretation; Deontic Logic; Jurisprudence

White, Emily Kidd

Professor Emily Kidd White’s areas of teaching and research specialization are in legal and political philosophy, constitutional law, and public international law. Professor Kidd White completed her doctoral studies at New York University School of Law as a Trudeau Foundation Scholar, having previously graduated from the LLM in International Legal Studies with the Jerome Lipper Prize for distinction. Kidd White holds a JD from the Faculty of Law at Queen’s University (Dean’s Honour List) and a BAH (Politics/Philosophy) from Queen’s University (First Class Degree).

Professor Kidd White began her association at Osgoode Hall Law School as a Postdoctoral Fellow at the Jack & Mae Nathanson Centre on Transnational Human Rights, Crime and Security.  Prior to joining the faculty at Osgoode Hall Law School, Professor Kidd White held a two-year research fellowship at the Jean Monnet Center for Regional and International Economic Law and Justice, and a teaching position with the Institute for International Law and Justice. Professor Kidd White is a faculty member of the Ontario Legal Philosophy Partnership

Professor Kidd White Kidd White is a General Editor of the Supreme Court Law Review Annual Osgoode Constitutional Cases Review. Previously, she served as the Associate Editor of the European Journal of International Law, a world-leading peer-reviewed international law journal.

Professor Kidd White’s current research interests consider legal argumentation, and the public nature and promise of law. A particular focus is on the ways in which political communities interpret the legal values and principles embedded in legal texts and judgements, and the ways in which they draw upon local, regional, or international histories and experiences to provide these legal values and principles with shape and clarity.

Professor Kidd White is an emerging scholar in the field of law and emotions, holding an extensive international and interdisciplinary network on the subject. Her manuscript on Judicial Emotions is under contract with Oxford University Press, and has been accepted into its distinguished Law and Philosophy Series. Along with Susan Bandes, Jody Madeira, and Kathryn Temple, Professor Kidd White is editing the Edward Elgar Research Handbook on Law and Emotions.

Professor Kidd White has presented her research at leading institutions around the world, including Oxford University, Yale Law School, UNAM, the Allard School of Law at the University of British Columbia, New York University School of Law, Cardoza Law School, Georgetown Law School, the London School of Economics, and Melbourne Law School.

Research Interests: Legal and Political Philosophy, Constitutional Law, Comparative Constitutional Law, Human Rights, Discrimination Law, Public International Law, Law and Emotions, Law and Literature, Legal Reasoning.