Download or read book Taxation the State and Society written by Marc Leroy and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.
Download or read book Revised Treaty written by Economic Community of West African States and published by Presses de L'Ub. This book was released on 1995 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Expenditure Trends written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1978 report discusses trends and prospects for public expenditures and revenues.
Download or read book Human rights and criminal procedure written by Jeremy McBride and published by Council of Europe. This book was released on 2018-06-18 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical tool for legal professionals who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work This is the second and expanded edition of a handbook intended to assist judges, lawyers and prosecutors in taking account of the requirements of the European Convention on Human Rights and its Protocols (“the European Convention”) – and more particularly of the case law of the European Court of Human Rights – when interpreting and applying codes of criminal procedure and comparable or related legislation. It does so by providing extracts from key rulings of the European Court and the former European Commission of Human Rights that have determined applications complaining about one or more violations of the European Convention in the course of the investigation, prosecution and trial of alleged offences, as well as in the course of appellate and various other proceedings linked to the criminal process.
Download or read book OECD Economics Glossary English French written by OECD and published by OECD Publishing. This book was released on 2006-11-17 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and expanded edition of the 1992 Glossaire de l’économie anglais-français contains some 30 000 terms and expressions, covering a wide range of subject areas: economics, statistics, finance and banking, trade, management, accounting, insurance, employment, development and taxation.
Download or read book Promoting the Rule of Law Abroad written by Thomas Carothers and published by . This book was released on 2006 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Over the past decade, Carothers has established himself as the leading U.S. expert on democracy promotion. He is a powerful critic not only of the nuts-and-bolts of democracy assistance but also of U.S. grand strategy overall."--SAIS Review Promoting the rule of law has become a major part of Western efforts to spread democracy and market economics around the world. Yet, although programs to foster the rule of law abroad have mushroomed, well-grounded knowledge about what factors ensure success, and why, remains scarce. In Promoting the Rule of Law Abroad, leading practitioners and policy-oriented scholars draw on years of experience--in Russia, China, Latin America, Central and Eastern Europe, the Middle East, and Africa--to critically assess the rationale, methods, and goals of rule-of-law policies. These incisive, accessible essays offer vivid portrayals and penetrating analyses of the challenges that define this vital but surprisingly little-understood field.Contributors include Rachel Belton (Truman National Security Project), Lisa Bhansali (World Bank), Christina Biebesheimer (World Bank), Thomas Carothers (Carnegie Endowment), Wade Channell, Stephen Golub, and David Mednicoff (University of Massachusetts, Amherst), Laure-H�l�ne Piron (Overseas Development Institute), Matthew Spence (Yale Law School), Matthew Stephenson (Harvard Law School), and Frank Upham (NYU School of Law).
Download or read book Sentencing and Criminal Justice written by Andrew Ashworth and published by Cambridge University Press. This book was released on 2010-02-04 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Andrew Ashworth expertly examines the key issues in English sentencing policy and practice including the mechanisms for producing sentencing guidelines. He considers the most high-profile stages in the criminal justice process such as the Court of Appeal's approach to the custody threshold, the framework for the sentencing of young offenders and the abiding problems of previous convictions in sentencing. Taking into account the Criminal Justice and Immigration Act 2008 and the Coroners and Justice Act 2009, the book's inter-disciplinary approach places the legislation and guidelines on sentencing in the context of criminological research, statistical trends and theories of punishment. By examining the law in relation to elements of the wider criminal justice system, including the prison and probation services, students gain a rounded perspective on the relevant principles and problems of sentencing and criminal justice.
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book Handbook of Public Economics written by Martin Feldstein and published by Elsevier. This book was released on 2002-01-25 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.
Download or read book L essentiel du droit fiscal 2006 written by Béatrice Grandguillot and published by Gualino Editeur. This book was released on 2006 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce livre présente en 15 chapitres l'ensemble des connaissances nécessaires à la compréhension des règles fiscales qui s'appliquent aux entreprises et aux particuliers. Il donne, en outre, toutes les sommes, tous les barèmes et tous les seuils qu'il faut connaître. Au total, une présentation synthétique, rigoureuse et pratique du Droit fiscal français applicable en 2006.
Download or read book From Vienna to Chicago and Back written by Gerald Stourzh and published by University of Chicago Press. This book was released on 2010-02-15 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning both the history of the modern West and his own five-decade journey as a historian, Gerald Stourzh’s sweeping new essay collection covers the same breadth of topics that has characterized his career—from Benjamin Franklin to Gustav Mahler, from Alexis de Tocqueville to Charles Beard, from the notion of constitution in seventeenth-century England to the concept of neutrality in twentieth-century Austria. This storied career brought him in the 1950s from the University of Vienna to the University of Chicago—of which he draws a brilliant picture—and later took him to Berlin and eventually back to Austria. One of the few prominent scholars equally at home with U.S. history and the history of central Europe, Stourzh has informed these geographically diverse experiences and subjects with the overarching themes of his scholarly achievement: the comparative study of liberal constitutionalism and the struggle for equal rights at the core of Western notions of free government. Composed between 1953 and 2005 and including a new autobiographical essay written especially for this volume, From Vienna to Chicago and Back will delight Stourzh fans, attract new admirers, and make an important contribution to transatlantic history.
Download or read book The Cambridge Handbook of Immunities and International Law written by Tom Ruys and published by Cambridge University Press. This book was released on 2019-04-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Few topics of international law speak to the imagination as much as international immunities. Questions pertaining to immunity from jurisdiction or execution under international law surface on a frequent basis before national courts, including at the highest levels of the judicial branch and before international courts or tribunals. Nevertheless, international immunity law is and remains a challenging field for practitioners and scholars alike. Challenges stem in part from the uncertainty pertaining to the customary content of some immunity regimes said to be in a 'state of flux', the divergent – and at times directly conflicting - approaches to immunity in different national and international jurisdictions, or the increasing intolerance towards impunity that has accompanied the advance of international criminal law and human rights law. Composed of thirty-four expertly written contributions, the present volume uniquely provides a comprehensive tour d'horizon of international immunity law, traversing a wealth of national and international practice.
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Download or read book The Supreme Court Bar written by Kevin T. McGuire and published by University of Virginia Press. This book was released on 1993 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Who represents litigants in the Supreme Court of the United States? Kevin T. McGuire shows that the most sophisticated of them have the advantage of representation by an elite counsel made up of former clerks to the justices, alumni of the Office of the Solicitor General, partners in powerful Washington law firms, and public interest lawyers, all of whom serve as gatekeepers to the Court. In this study, the first to characterize the bar of the Supreme Court as a whole, McGuire uses survey, archival, and interview data to explore the history and social structure of the community of Supreme Court specialists. In so doing, he assesses the strategic politics of Supreme Court practice, the ways in which dominant litigators can shape the Court's decisions, and what the existence of such an elite implies for judicial fairness.
Download or read book Regulating Law written by Christine Parker and published by Oxford University Press, USA. This book was released on 2004 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulating Law explores how the goals and policies of the new regulatory state are fundamentally reshaping jurisprudence in the domains of public law, private law, and the regulation of work and business. Fourteen areas of the core legal curriculum are reassessed from the standpoint of the impact of regulation on mainstream legal doctrine. The volume examines the collision of regulation by law with regulation by other means and provides an innovative regulatory perspective for the whole of law. To date, regulatory scholarship has mainly been applied to specific legislative programs and/or agencies for the social and economic regulation of business. In this volume, a cast of internationally renowned legal scholars each apply a 'regulatory perspective' to their own area of law. Their contributions provide a rich analysis of the limits and potential of legal doctrine as an instrument of control both in regulatory settings, and in settings traditionally immune from regulatory analysis. The result is an examination of the regulation of the doctrines of law itself, and of the way in which law regulates other forms of regulation and social ordering- law as subject and object of regulation.
Download or read book EU Cartel Enforcement written by Andreas Scordamaglia-Tousis and published by Kluwer Law International B.V.. This book was released on 2013-08-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has a been a long-standing debate on the compatibility of EU competition law with fundamental rights protection, particularly as the latter is enshrined in the due process requirements of the European Convention on Human Rights (ECHR). This book, a signal contribution to that debate, assesses two questions of paramount concern: first, whether the current level of fundamental rights protection in cartel enforcement falls within the accepted ECHR standards; and second, how the often conflicting objectives of effectiveness and adequate protection of fundamental rights could optimally be achieved. Following a detailed survey of relevant EU institutional, substantive, and procedural law rules, the author offers a set of persuasive normative responses to both questions. Proceeding from an in-depth analysis of the pertinent rights and legal nature of competition proceedings under EU and ECHR law, the author goes on to examine such elements of the perceived incompatibility as the following: investigatory powers vested in competition authorities; the privilege against self-incrimination; right to privacy; “fair trial” probatory requirements; degree of use of presumptions in EU practice; Article 6 ECHR guarantees pertaining to the presumption of innocence; proving coordination of competitive behaviour; proving restriction of competition; admissibility of evidence before EU Courts and the Commission; assessment of the attribution of liability rules; EU fining rules; judicial review of cartel decisions by EU Courts; and national sanctioning rules. The author’s extraordinarily thorough presentation is rounded off with a remarkably comprehensive bibliography that lists (in addition to books and articles) newspaper articles, EU regulations and directives, soft-law guidelines and “best practices”, EU and ECtHR case law, EU Advocate General opinions, European Commission decisions, and European Ombudsman decisions. General conclusions stress the necessity of introducing further reforms to enhance the effectiveness and legitimacy of fundamental rights in the context of competition proceedings. Few books have taken such a thorough and far-reaching approach to the reconciliation of “effective public enforcement” and “fundamental rights”, or of “effective deterrence” with the principles of legality, non-retroactivity, presumption of innocence, and ne bis in idem. In the depth of its appraisal of the entire spectrum of enforcement components from a fundamental rights perspective, the book is without peers. It will be warmly welcomed by any parties interested in the intersection of competition law and human rights.
