Law Commons^™

A Cost Of Tax Planning, Yoram Margalioth, Eyal Sulganik, Rafael Eldor, Yoseph M. Edrey Prof.

Yoseph M. Edrey

Tax planning is an area of growing interest and this paper is an attempt to contribute to the small formal literature on this topic. The paper analyzes the case of tax planning that manipulates the tax system to impose lower effective tax rates on gains than on losses, and proves that such tax planning may provide firms with an incentive to produce more than the social optimum. This inefficiency is different from the general inefficiency entailed by income taxation, captured by the conventional notion of excess burden. A low asymmetric tax may be more distortive than a high symmetric tax …

Of The World Trade Court's Burden, Sungjoon Cho

Sungjoon Cho

No abstract provided.

Measuring The Efficiency Of Brazilian Courts From 2006 To 2008: What Do The Numbers Tell Us?, Luciana L. Yeung, Paulo F. Azevedo

Luciana L Yeung

This paper uses a linear optimization method called Data Envelopment Analysis (DEA) to measure the efficiency of Brazilian State Courts during the years of 2006 to 2008. Our results show that relative efficiency varies substantially across the states. There is a group of courts that consistently top performs in the sample. On the other hand, there is a group of consistent poor performers, as well a group of average performers. Yet, the biggest problem seems to be with a group of State Courts with very unstable results, which might indicate serious problems in data collection and/or measurement. DEA also shows …

The Attributes Of Transactions And The Limits Of The New Formalism, Adam B. Badawi

Adam B. Badawi

Tributação & Desenvolvimento, Ivo T. Gico

Ivo Teixeira Gico Jr.

Editorial sobre o papel da tributação no desenvolvimento econômico.

Análise Econômica Do Direito E A Agu, Ivo T. Gico

Ivo Teixeira Gico Jr.

No abstract provided.

La Responsabilidad Precontractual En Debate: Panorama De La Doctrina Jurídica Nacional, Renzo E. Saavedra Velazco

Renzo E. Saavedra Velazco

El presente artículo tiene como propósito específico brindar una visión panorámica de las diversas interpretaciones que se han propuesto en sede peruana para la configuración de la responsabilidad por culpa in contrahendo. A tal efecto, se procederá a un breve recuento de las opiniones vertidas por la doctrina nacional para luego dar nuestra opinión ante tan debatida cuestión.

De Los Periodos Precontractuales Y De Su Verdadera Y Exacta Explicación Cientifica: Una Aproximacion A La Propuesta Teorica De Gabriele Faggela, Renzo E. Saavedra Velazco

Renzo E. Saavedra Velazco

El objetivo del presente articulo es el reconstruir del modo mas fidedigno posible el pensamiento del autor italiano aludido, maxime cuando el conocimiento de su teoria ha llegado a nuestro medio a traves de citas indirectas y de manera distorsionada, incompleta y carente de su real contenido.

Comentario Al Libro "Testamento: Disposizioni Generali" Del Profesor Stefano Delle Monache, Renzo E. Saavedra Velazco

Renzo E. Saavedra Velazco

En el presente comentario se efectúa una brevísima micro comparación entre los desarrollos efectuados en los sistemas italiano y peruano sobre el testamento. Para ello se tomará como base las temáticas presentadas por el profesor Delle Monache en el libro bajo comentario.

El Nuevo Plan De Estudios De Licenciatura De La Escuela Libre De Derecho, Juan Pablo Pampillo Baliño

Dr. Juan Pablo Pampillo Baliño

No abstract provided.

What Is The Probability Your Vote Will Make A Difference?, Andrew Gelman, Nate Silver, Aaron S. Edlin

Aaron Edlin

In Search Of An Enforceable Medical Malpractice Exculpatory Agreement: Introducing Confidential Contracts As A Solution To The Doctor-Patient Relationship Problem, Matthew Lawrence

Matthew B. Lawrence

One Size Does Not Fit All: A Framework For Tailoring Intellectual Property Rights, Michael W. Carroll

Michael W. Carroll

The United States and its trading partners have adopted cultural and innovation policies under which the government grants one-size-fits-all patents and copyrights to inventors and authors. On a global basis, the reasons for doing so vary, but in the United States granting intellectual property rights has been justified as the principal means of promoting innovation and cultural progress. Until recently, however, few have questioned the wisdom of using such blunt policy instruments to promote progress in a wide range of industries in which the economics of innovation varies considerably.

Provisionally accepting the assumptions of the traditional economic case for intellectual …

Ripe Standing Vines And The Jurisprudential Tasting Of Matured Legal Wines – And Law & Bananas: Property And Public Choice In The Permitting Process, Donald J. Kochan

Donald J. Kochan

From produce to wine, we only consume things when they are ready. The courts are no different. That concept of “readiness” is how courts address cases and controversies as well. Justiciability doctrines, particularly ripeness, have a particularly important role in takings challenges to permitting decisions. The courts largely hold that a single permit denial does not give them enough information to evaluate whether the denial is in violation of law. As a result of this jurisprudential reality, regulators with discretion have an incentive to use their power to extract rents from those that need their permission. Non-justiciability of permit denials …

Tanaka Kakuei Y La Política De Posguerra, Fernando Villaseñor Rodríguez

Fernando Villaseñor Rodríguez

No abstract provided.

Tr-63 La Radio De Transistores Como Paradigma Tecnológico Japonés, Fernando Villaseñor Rodríguez

Fernando Villaseñor Rodríguez

No abstract provided.

La Importancia De La Filosofía Confuciana En El Periodo Ritsu-Ryo, Fernando Villaseñor Rodríguez

Fernando Villaseñor Rodríguez

No abstract provided.

La Administración De Justicia En El Periodo Kamakura, Fernando Villaseñor Rodríguez

Fernando Villaseñor Rodríguez

No abstract provided.

Dirigismo Y Proteccionismo: Las Claves Del Milagro Japonés, Fernando Villaseñor Rodríguez

Fernando Villaseñor Rodríguez

No abstract provided.

Paternalism In Policy: Prospects And Limitations Of An Economic Analysis, Péter Cserne

Péter Cserne

No abstract provided.

A Közteherviselés (70/I. §) [The Constitutional Duty To Contribute To Public Expenditures. Hungary 1989-2009], Péter Cserne

Péter Cserne

This is a chapter in the 2 volume commentary on the (pre-2012) Hungarian constitution, edited by Andras Jakab. It provides a legal doctrinal analysis of the constitutional power to tax, as regulated in Art 70/I of the Constitution of the Republic of Hungary (the duty to contribute to public expenditures) and interpreted by the Hungarian Constitutional Court.

Sobre El Contrato De Licencia De Marcas, Gustavo M. Rodríguez García

Gustavo M. Rodríguez García

The author explains the basics of trademark licence agreements in light of peruvian legislation and shares some considerations about the explicit and implicit obligations of the parties

Competition Law And The Economy In The Russian Federation, 1990-2006, Reza Rajabiun

Reza Rajabiun