Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Coronavirus (1)
- Developing countries (1)
- Globalisation (1)
- Human rights (1)
- International tax competition (1)
-
- Law and Society Association's 1993 Summer Institute for Sociolegal Studies (1)
- Law as resource (1)
- Law's intermittency (1)
- Legitimacy of criminal law (1)
- Mobilization of the law (1)
- Philosophy of Law (1)
- Privatization of law (1)
- Resource theory of criminal law (1)
- Sustainable Development Goals (SDGs) (1)
- Taxation of capital (1)
Articles 1 - 2 of 2
Full-Text Articles in Entire DC Network
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Book Chapters
The response of both developed and developing countries to global developments has been first, to shift the tax burden from (mobile) capital to (less mobile) labour, and second, when further increased taxation of labour becomes politically and economically difficult, to cut government services. Thus, globalization and tax competition lead to a fiscal crisis for countries that wish to continue to provide those government services to their citizens, at the same time that demographic factors and increased income inequality, job insecurity and income volatility that result from globalization render such services more necessary. This chapter argues that if government service programs …
A Resource Theory Of The Criminal Law: Exploring When It Matters, Richard O. Lempert
A Resource Theory Of The Criminal Law: Exploring When It Matters, Richard O. Lempert
Book Chapters
This paper might look very different had I been asked a sensible question. Instead, I was told that the focus of the program for which this paper was originally prepared was "Does law matter?" and that my particular assignment was to discuss the question of whether the criminal law mattered. Of course criminal law matters. One hardly need be a committed functionalist to conclude from the dense net of criminal laws that envelop modern societies that criminal law must matter or else we would not have so much of it or, conversely, because we have so much of it, it …