Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Bias (1)
- Capital export neutrality (1)
- Capital import neutrality (1)
- Capital ownership neutrality (1)
- Civil justice system (1)
-
- Competitive neutrality (1)
- De Groot (1)
- Empirical research (1)
- European Court of Justice (1)
- Expansion of mandatory claims reporting (1)
- Gerritse (1)
- Incomplete knowledge (1)
- Liability insurance (1)
- Mandatory disclosure of liability insurance data (1)
- Schumacker (1)
- Tax discrimination (1)
- Transparency (1)
Articles 1 - 2 of 2
Full-Text Articles in Business
Transparency Through Insurance: Mandates Dominate Discretion, Tom Baker
Transparency Through Insurance: Mandates Dominate Discretion, Tom Baker
All Faculty Scholarship
This chapter describes how liability insurance has contributed to the transparency of the civil justice system. The chapter makes three main points. First, much of what we know about the empirics of the civil justice system comes from access to liability insurance data and personnel. Second, as long as access to liability insurance data and personnel depends on the discretion of liability insurance organizations, this knowledge will be incomplete and, most likely, biased in favor of the public policy agenda of the organizations providing discretionary access to the data. Third, although mandatory disclosure of liability insurance data would improve transparency, …
What Is Tax Discrimination?, Ruth Mason, Michael S. Knoll
What Is Tax Discrimination?, Ruth Mason, Michael S. Knoll
All Faculty Scholarship
Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties, and other sources, but despite their ubiquity, little agreement exists as to how such provisions should be interpreted. Some commentators have concluded that tax discrimination is an incoherent concept. In this Article, we argue that in common markets, like the EU and the United States, the best interpretation of the nondiscrimination principle is that it requires what we call “competitive neutrality,” which prevents states from putting residents at a tax-induced competitive advantage or disadvantage relative to nonresidents in securing jobs. We show that, contrary to the prevailing …