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Who Tolls The Bells For Firms? Tales From Transition Economies, Katharina Pistor
Who Tolls The Bells For Firms? Tales From Transition Economies, Katharina Pistor
Faculty Scholarship
Bankruptcy law is regarded as an important mechanism for protecting creditor rights. Much of the current debate about bankruptcy law focuses exclusively on private creditors, ignoring the role of tax authorities as creditor in insolvent firms. Based on data from several transition economies, this essay documents the important, if not dominant, role tax authorities play as initiator of bankruptcy in these countries. While improved tax enforcement is crucial for tackling the problem of tax arrears and hardening the "soft budget-constraint" in former socialist countries, this essay suggests that the presence of the tax authorities as creditor may also affect the …
Introduction To Sandra Day O'Connor, George A. Bermann
Introduction To Sandra Day O'Connor, George A. Bermann
Faculty Scholarship
There are many, many reasons to honor Justice Sandra Day O'Connor-and during the course of her brief but rich stay with us here at Columbia Law School, we have touched on only some of those many reasons. There remains this afternoon one more occasion to honor Justice O'Connor-an honor that has a very special resonance at this law school. It is the conferral of the Wolfgang Friedmann Memorial Award by the Columbia Journal of Transnational Law, a recognition of contributions to international law that is deeply meaningful not only at Columbia Law School, but in international law circles generally.
Silence Of The Laws? Conceptions Of International Relations And International Law In Hobbes, Kant, And Locke, Michael W. Doyle, Geoffrey S. Carlson
Silence Of The Laws? Conceptions Of International Relations And International Law In Hobbes, Kant, And Locke, Michael W. Doyle, Geoffrey S. Carlson
Faculty Scholarship
This Essay explains how the political theorists Hobbes, Kant, and Locke interpret the decision to go to war (us ad bellum) and the manner in which the war is conducted (just in bello). It also considers the implications of the three theories for compliance with international law more generally. It concludes that although all three can lay claim to certain key features of modern international law, it is Locke who provides the most complete support for both the laws of war, in particular, and with international law, in general.