Law Commons^™

Constituição, Polícia Da Dívida?, Paulo Ferreira Da Cunha

Paulo Ferreira da Cunha

Depois de em Portugal, Espanha e Alemanha (pelo menos) se falar há algum bom tempo no assunto – não sabemos de onde surgiu a primeira inspiração, mas tanto monta – , no início de Dezembro de 2011 veio da União Europeia a magna necessidade, logo secundada pelo Primeiro-ministro português, de introduzir expressamente na Constituição (já vamos ver que poderá não ser tanto assim) limites ao endividamento do Estado. Vamos fazer mais uma revisão constitucional ?

The Holocaust And Mass Atrocity: The Continuing Challenge For Decision, Winston P. Nagan, Aitza M. Haddad

Winston P Nagan

This article begins with an appraisal of a report published by the United States Institute for Peace and authored by the former Secretary of State, Albright, and former Secretary of Defense, Cohen. This Report generated a great deal of interest and reaction from scholars across the globe. The article will introduce the broad outline of this Report and provide a summary of the principal criticisms that it has generated. This sets the stage for approaching the problem that is sensitive to the issue that this phenomenon be explore with a view to developing usable insights and data as well as …

Referendar Estados De Excepção, Paulo Ferreira Da Cunha

Paulo Ferreira da Cunha

O valor do referendo, nas nossas democracias de espectáculo e demagogia, é muito discutível. Há porém casos extremos em que pode ser útil e até imprescindível. Numa crise como a presente, comandada por mercados sem rosto, é preciso dar voz ao Povo. A questão está em saber se ele falará por meios juridicamente previstos, e constitucionalmente regulados, ou se virá a tomar a Palavra por vias menos convencionais, embora sempre com relevância constitucional... Perante tais desafios, não é legítima a abstenção do constitucionalista, que não é um estrito tabelião do Direito Público.

Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold

Hugh J. Ault

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a …

The Importance Of Comparative Law In Legal Education: United States Goals And Methods Of Legal Comparisons, Hugh J. Ault, Mary Ann Glendon

Hugh J. Ault

This Essay discusses the gradual changes occurring within legal education, which are finding wide acceptance in law schools throughout the United States. These changes include greater attention to other disciplines, primarily economics and behavioral sciences, and the contributions they make to a fuller understanding of the legal system. In addition, law schools are increasingly exploring the ways in which the law in textbooks may differ from the law in action. Nearly every law school, therefore, is seriously investigating the social and economic background of legal rules and their consequences through clinical legal education, which attempts to provide a real or …

Oecd Project On Harmful Tax Practices, Hugh J. Ault

Hugh J. Ault

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.

Corporate Integration, Tax Treaties, And The Division Of The International Tax Base: Principles And Practices., Hugh J. Ault

Hugh J. Ault

In this Article, Professor Ault begins with an examination of the evolution of treaty principles for the allocation of and restrictions on international taxing jurisdiction. He then focuses on how economically based principles dealing with the taxation of international income affect treaty policy and presents the basic structural provisions involving the taxation of foreign income and foreign investors that emerge from domestically enacted or proposed integration systems. The technical aspects of the actual treaty practices that have been implemented with respect to integration systems are then related to the theoretical discussion. Professor Ault concludes with an examination of the implications …

Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville

Hugh J. Ault

No abstract provided.

[Review Of The Book Social Security: A Critique Of Radical Proposals], Gary S. Fields

Gary S Fields

[Excerpt] This book consists of six essays on Social Security. Charles Meyer leads off with a survey of the history of Social Security, its funding problems, and a radical reform proposal by Peter Ferrara to phase out the system. The remaining essays address various features of Social Security.

The New Application Of Transferee Liability, Robert D. Probasco

Robert Probasco

No abstract provided.

A Health Care Autopsy, Marc Gans

Marc Gans

This paper analyzes each of the factors responsible for the rapid rise in health care spending in this country. This includes an in-depth analysis of prescription drug expenditures, which has been the fastest growing component of health care costs. Lastly, this paper will address whether there is anything particularly unique about health care spending in California.

More To Justice Than Just A Trial, Laurel E. Fletcher, Mahdev Mohan

Laurel E. Fletcher

No abstract provided.

Mitigating Financial Risk For Small Business Entrepreneurs, Michelle M. Harner

Michelle M. Harner

Financial distress by definition threatens a company’s viability. Entrepreneurial and start-up entities are particularly vulnerable to this threat. Yet, much of the discussion following the recent recession focuses almost exclusively on financial institutions and “too-big-to-fail” entities. This essay re-examines lessons gleaned from the recession in the context of smaller, entrepreneurial entities. Specifically, it analyzes how small business entrepreneurs might invoke principles of enterprise risk management to mitigate the long-term impact of financial distress on their business models. It also considers related refinements to extant small business regulations, including the U.S. bankruptcy laws. The essay’s primary objective is to help policymakers, …

The Hollowness Of The Harm Principle, Steven D. Smith

Steven D. Smith

Among the various instruments in the toolbox of liberalism, the so-called “harm principle,” presented as the central thesis of John Stuart Mill’s classic On Liberty, has been one of the most popular. The harm principle has been widely embraced and invoked in both academic and popular debate about a variety of issues ranging from obscenity to drug regulation to abortion to same-sex marriage, and its influence is discernible in legal arguments and judicial opinions as well. Despite the principle’s apparent irresistibility, this essay argues that the principle is hollow. It is an empty vessel, alluring but without any inherent legal …

The Pluralist Predicament: Contemporary Theorizing In The Law Of Religious Freedom, Steven Douglas Smith

Steven D. Smith

Religious pluralism is at once the cause of and a substantial impediment to theorizing about religious freedom. The purpose of theorizing in law is typically to impose order on an unruly collection of phenomena - of seemingly conflicting decisions, or doctrines, or legal arguments - and to do so by articulating and elaborating the foundational truths that govern the subject in question. In a condition of religious pluralism, however, theorists typically suppose that it is impermissible to appeal to contested religious beliefs. But these are the very beliefs that would provide the natural foundations for thinking about the proper relation …

Interrogating Thomas More: The Conundrums Of Conscience, Steven D. Smith

Steven D. Smith

No abstract provided.

Religion, Democracy, And Autonomy: A Political Parable, Steven D. Smith

Steven D. Smith

No abstract provided.

Justice Douglas, Justice O'Connor, And George Orwell: Does The Constitution Compel Us To Disown Our Past, Steven D. Smith

Steven D. Smith

Justice William O. Douglas's majority opinion in Zorach v. Clauson famously asserted that "[w]e are a religious people whose institutions presuppose a Supreme Being." What did Douglas mean, and was he right? More recently, in cases involving the Ten Commandments, the Pledge of Allegiance and other public expressions and symbols, the Supreme Court has said that the Constitution prohibits government from endorsing religion. Can Douglas's "Supreme Being" assertion be reconciled with the "no endorsement" prohibition? And does the more modern doctrine demand that we forget, falsify, or forswear our pervasively religious political heritage? This essay, presented as the William O. …

The Tenuous Case For Conscience, Steven D. Smith

Steven D. Smith

If there is any single theme that has provided the foundation of modern liberalism and has infused our more specific constitutional commitments to freedom of religion and freedom of speech, that theme is probably “freedom of conscience.” But some observers also perceive a progressive cheapening of conscience– even a sort of degradation. Such criticisms suggest the need for a contemporary rethinking of conscience. When we reverently invoke “conscience,” do we have any idea what we are talking about? Or are we just exploiting a venerable theme for rhetorical purposes without any clear sense of what “conscience” is or why it …

Believing Like A Lawyer, Steven D. Smith

Steven D. Smith

No abstract provided.

Toward A New Grand Bargain: Collaborative Approaches To Labor-Management Reform In Massachusetts, Barry Bluestone, Thomas A. Kochan

Barry Bluestone

No abstract provided.

Where Did My Privilege Go? Congress And Its Discretion To Ignore The Attorney-Client Privilege, Don Berthiaume, Jeffrey Ansley

Don R Berthiaume

“The right to counsel is too important to be passed over for prosecutorial convenience or executive branch whimsy. It has been engrained in American jurisprudence since the 18th century when the Bill of Rights was adopted... However, the right to counsel is largely ineffective unless the confidential communications made by a client to his or her lawyer are protected by law.”[1] So said Senator Arlen Specter on February 13, 2009, just seven months before Congress chose to ignore the very privilege he lauded. Why then, if the right to counsel is as important as Senator Specter articulated, does Congress maintain …

Guilty By Proxy: Expanding The Boundaries Of Responsibility In The Face Of Corporate Crime, Amy J. Sepinwall

Amy J. Sepinwall

The BP oil spill and financial crisis share in common more than just profound tragedy and massive clean-up costs. In both cases, governmental commissions have revealed widespread wrongdoing by individuals and the entities for which they work. The public has demanded justice, yet the law enforcement response in both cases has been underwhelming. In particular, no criminal indictments have been sought for any of the corporations responsible for the Macondo oil rig explosion or the Wall Street banks involved in the financial meltdown.

This governmental restraint reflects a deep-seated ambivalence about corporate criminal liability. Though scholars have been debating the …

A State Law Approach To Preserving Fair Use In Academic Libraries, David R. Hansen

David R Hansen

”Ja, Det Är Det Swåresta, Att Det Är Så Gammalt Och Gångbart”. Synen På Bröstarvingars Arvsrätt Under 1600-Talet, Elsa Trolle Önnerfors

Elsa Trolle Önnerfors

No abstract provided.

Solomon's Knot: How Law Can End The Poverty Of Nations, Robert D. Cooter, Hans-Bernd Schaefer

Robert Cooter

Sustained growth depends on innovation, whether it’s cutting-edge software from Silicon Valley, an improved assembly line in Sichuan, or a new export market for Swaziland’s leather. Developing a new idea requires money, which poses a problem of trust. The innovator must trust the investor with his idea and the investor must trust the innovator with her money. Robert Cooter and Hans-Bernd Schäfer call this problem the “double trust dilemma of development.” How nations confront it determines whether their economies grow or stagnate. Nowhere is this problem more acute than in poorer nations. Nations are relatively poor in the modern world …

La Disolución De La Sociedad Por Supuesto Vencimiento Del Plazo De Duración, Daniel Echaiz Moreno

Daniel Echaiz Moreno

No abstract provided.

Funcionamiento Del Órgano De Administración En Directorios Unipersonales, Carlos Molina Sandoval

Carlos Molina Sandoval

En el trabajo se analiza un caso en el que se discutió la inscripción de dos asambleas que habían sido previamente convocadas por acta de directorio y que el organismo de contralor declaró irregulares e ineficaces a los efectos administrativos. Se interpusieron tres recursos de apelación para resolver varias cuestiones, una de ellas vinculada, entre otras cosas, con la inscripción del nuevo directorio. Estos recursos y el análisis que realiza la IGJ dieron motivo al fallo “Inspección General de Justicia c. Lagos del Sur Argentino SA, s/organismos externos” que el día 1.7.2011 dictó la Sala D de la Cámara en …

Commentaire Du Livre De Jacques Chevallier « L'État Post-Moderne » (3Ème Édition), Javier Agudo

Javier Agudo

L'État moderne de Max WEBER, avec son culte à la raison et la primatie de l'individu, cesse le passage à l'État post-moderne : un ensemble de changements qui affectent aux éléments constitutifs de l'État, liés entre eux, indissociables des changements plus généraux, et qu'aboutissent à une configuration étatique nouvelle.

Problems Of Buffet Tax (한글), Sung-Soo Han

Sung-Soo Han