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Article

Access_open The Effect of 'Excessive’ Tax Planning and Tax Setting on Welfare: Action Needed?

Journal Erasmus Law Review, Issue 1 2014
Keywords tax planning, optimal taxation, tax competition, corporate taxation
Authors Hendrik Vrijburg Ph.D.
AbstractAuthor's information

    This article presents a literature review on the welfare effects of excessive company taxation practices. The article intends to structure the debate by sketching a conceptual framework of thought for the topic under consideration and places the existing literature within this framework. The article ends with a thought-provoking discussion between two extreme papers in the literature, one against tax planning and one in favour. The discussion is concluded by identifying the fundamental differences in assumptions underlying both approaches.


Hendrik Vrijburg Ph.D.
Assistant Professor, Erasmus School of Economics, Erasmus University Rotterdam and Tinbergen Institute, PO Box 1738, 3000 DR Rotterdam, The Netherlands, Phone: +31-10-408-1485, Fax: +31-10-408-9031, email: vrijburg@ese.eur.nl.

Diane Howard
Embry Riddle Aeronautical University

Yuri Takaya-Umehara
Lecturer, Kobe University, Japan

Phetole Sekhula
South African Council for Space Affairs, South Africa. B.A, M.Ed, J.D (Georgetown University); Advocate of the High Court of South Africa (Pretoria Bar) ; Member of International Institute of Space Law (IISL); International Law Association (Space Law Committee)

Elina Morozova
Head of International & Legal Service, Intersputnik International Organization of Space Communications

Yu Takeuchi
Japan Aerospace Exploration Agency, Japan / LLM candidate, Institute of Air and Space Law, McGill University, Canada

George D. Kyriakopoulos
National and Kapodistrian University of Athens, Greece

Sylvia Ospina
S. Ospina & Associates-Consultants, Florida.

Olga S. Stelmakh
Parliament of Ukraine, Ukraine

Matthew Schaefer
Professor of Law & Director – Space, Cyber and Telecom Law LL.M, University of Nebraska College of Law, United States of America

Gabriella Catalano Sgrosso
University of Rome, Italy

Frans G. von der Dunk
University of Nebraska-Lincoln, College of Law, Space, Cyber and Telecommunications Law Program

Michiel Besters
Michiel Besters is PhD Researcher in Legal Philosophy at Tilburg Law School.
Article

Access_open Wat is juridisch interactionisme?

Journal Netherlands Journal of Legal Philosophy, Issue 1 2014
Keywords interactionism, Lon Fuller, interactional law, legal pluralism, concept of law
Authors Wibren van der Burg
AbstractAuthor's information

    Two phenomena that challenge theories of law in the beginning of the twenty-first century are the regulatory explosion and the emergence of horizontal and interactional forms of law. In this paper, I develop a theory that can address these two phenomena, namely legal interactionism, a theory inspired by the work of Fuller and Selznick. In a pluralist approach, legal interactionism recognizes both interactional law and enacted law, as well as other sources such as contract. We should aim for a pluralistic and gradual concept of law. Because of this pluralist and gradual character, legal interactionism can also do justice to global legal pluralism and to the dynamic intertwinement of health law and bioethics.


Wibren van der Burg
Wibren van der Burg is Professor of Legal Philosophy and Jurisprudence, Erasmus School of Law at the Erasmus University Rotterdam.
Article

Access_open Racial Profiling and the Presumption of Innocence

Journal Netherlands Journal of Legal Philosophy, Issue 1 2014
Keywords racial profiling, stop-and-frisk, presumption of innocence, communicative theories of criminal law, social inequality and criminal law
Authors Peter DeAngelis
AbstractAuthor's information

    I argue that a compelling way to articulate what is wrong with racial profiling in policing is to view racial profiling as a violation of the presumption of innocence. I discuss the communicative nature of the presumption of innocence as an expression of social trust and a protection against the social condemnation of being undeservingly investigated, prosecuted, and convicted for committing a crime. I argue that, given its communicative dimension, failures to extend the presumption of innocence are an expression of disrespect. I take the New York Police Department’s stop-and-frisk policy as an example of racial profiling and argue that its use of race-based forms of suspicion as reasons for making stops is a violation of the presumption of innocence. I maintain that this systemic failure to extend the presumption of innocence to profiled groups reveals the essentially disrespectful nature of the NYPD policy.


Peter DeAngelis
Peter DeAngelis is Ph.D. Candidate in Philosophy at Villanova University.
Article

Access_open What Makes Age Discrimination Special? A Philosophical Look at the ECJ Case Law

Journal Netherlands Journal of Legal Philosophy, Issue 1 2014
Keywords age discrimination, intergenerational justice, complete-life view, statistical discrimination, anti-discrimination law
Authors Axel Gosseries
AbstractAuthor's information

    This paper provides an account of what makes age discrimination special, going through a set of possible justifications. In the end, it turns out that a full understanding of the specialness of age-based differential treatment requires that we consider together the ‘reliable proxy,’ the ‘complete-life neutrality,’ the ‘sequence efficiency’ and the ‘affirmative egalitarian’ accounts. Depending on the specific age criteria, all four accounts may apply or only some of them. This is the first key message of this paper. The second message of the paper has to do with the age group/birth cohort distinction. All measures that have a differential impact on different cohorts also tend to have a differential impact on various age groups during the transition. The paper points at the practical implications of anti-age-discrimination law for differential treatment between birth cohorts. The whole argument is confronted all along with ECJ cases.


Axel Gosseries
Axel Gosseries is a permanent research fellow at the Belgian FRS-FNRS and a Professor at the University of Louvain (UCL, Belgium) where he is based at the Hoover Chair in Economic and Social Ethics.
Article

Access_open The Right to Have Rights as the Right to Asylum

Journal Netherlands Journal of Legal Philosophy, Issue 1 2014
Keywords Arendt, asylum, refugeeship, right to have rights, statelessness de facto and de jure
Authors Nanda Oudejans
AbstractAuthor's information

    This article argues that the right to have rights, as launched by Hannah Arendt, is relative to refugee displacement and hence translates as a right to asylum. It takes issue with the dominant view that the public/private divide is the locus classicus of the meaning of this primordial right. A different direction of thought is proposed, proceeding from Arendt’s recovery of the spatiality of law. The unencompassibility of place in matters of rights, freedom and equality brings this right into view as a claim at the behest of those who have lost a legal place of their own. This also helps us to gain better understanding of Arendt’s rebuttal of the sharp-edged distinction between refugees and stateless persons and to discover the defiant potential of the right to have rights to illuminate the refugee’s claim to asylum as a claim to an own place where protection can be enjoyed again.


Nanda Oudejans
Nanda Oudejans is an independent researcher in philosophy of law and political philosophy.

Michael Chatzipanagiotis
Associate, Marinos and Partners Law Firm, Greece

Rafael Moro-Aguilar
Head of Legal Affairs, Orbspace, Austria

Marco Ferrazzani
European Space Agency (ESA).

André Farand
European Space Agency (ESA).
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