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Full-Text Articles in Law

Imitando La Intermediación Financiera Indirecta: El Caso De Los Bancos De Alimentos, Renzo E. Saavedra Velazco Oct 2010

Imitando La Intermediación Financiera Indirecta: El Caso De Los Bancos De Alimentos, Renzo E. Saavedra Velazco

Renzo E. Saavedra Velazco

De un tiempo a esta parte se observa un enorme desarrollo de supermercados, sea de gran envergadura, sea pequeña escala. Correlativamente, y pesar del sólido progreso macroeconómico, aún existe un segmento considerable de la sociedad en estado de desamparo y que requiere de medidas asistenciales por parte del Estado. Sin embargo en países como los recursos son excesivamente limitados, por ello resulta importante las alternativas de responsabilidad social empresarial que se vienen implementando o de modo directo la participación privada para colaborar en los esfuerzos asistenciales. Es en este marco donde se inserta la actuación de los Bancos de Alimentos.


¿Quién Tiene Mayor Necesidad De Pagar Impuestos?: Un Esbozo Crítico Desde La Perspectiva De Un No-Especialista, Renzo E. Saavedra Velazco Jun 2010

¿Quién Tiene Mayor Necesidad De Pagar Impuestos?: Un Esbozo Crítico Desde La Perspectiva De Un No-Especialista, Renzo E. Saavedra Velazco

Renzo E. Saavedra Velazco

El objetivo de la presente nota es muy sencillo: evidenciar que si bien la mayoría de los ciudadanos tenemos un rechazo al pago de tributos y en particular de impuestos, somos más dependientes de ellos de lo que se suele percibir. Empero, para lograr tal constatación debemos modificar la perspectiva bajo la que se analiza una noción casi institucional como la capacidad contributiva. Todo ello, cabe resaltar, es propuesto sólo con la libertad que nuestra calidad de no-especialistas nos brinda.


Property Rights & The Demands Of Transformation, Bernadette Atuahene Jan 2010

Property Rights & The Demands Of Transformation, Bernadette Atuahene

All Faculty Scholarship

The conception of property that a transitional state adopts is critically important because it affects the state’s ability to transform society. The classical conception of real property gives property rights a certain sanctity that allows owners to have near absolute control of their property. But, the sanctity given to property rights has made land reform difficult and thus can serve as a sanctuary for enduring inequality. This is particularly true in countries like South Africa and Namibia where—due to pervasive past property theft— land reform is essential because there are competing legitimate claims to land. Oddly, the classical conception is …


Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski Jan 2010

Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski

Assaf Likhovski

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal (the private sphere, the family, the gift etc.). So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing one specific example — the history of income tax legislation in …


New Governance In The Teeth Of Human Frailty: Lessons From Financial Regulation, Cristie L. Ford Jan 2010

New Governance In The Teeth Of Human Frailty: Lessons From Financial Regulation, Cristie L. Ford

Cristie L. Ford

New Governance scholarship has made important theoretical and practical contributions to a broad range of regulatory arenas, including securities and financial markets regulation. In the wake of the global financial crisis, question about the scope of possibilities for this scholarship are more pressing than ever. Is new governance a full-blown alternative to existing legal structures, or is it a useful complement? Are there essential preconditions to making it work, or can a new governance strategy improve any decision making structure? If there are essential preconditions, what are they? Is new governance “modular” – that is, does it still confer benefits …