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Articles 1 - 3 of 3
Full-Text Articles in Law
A Model Of Legal Systems As Evolutionary Networks: Normative Complexity And Self-Organization Of Clusters Of Rules, Carlo Garbarino
A Model Of Legal Systems As Evolutionary Networks: Normative Complexity And Self-Organization Of Clusters Of Rules, Carlo Garbarino
Carlo Garbarino
The paper draws both on legal theory and network science to explain how legal systems are structured and evolve. The basic proposition is that legal systems have a structure identifiable through a model of them in terms of networks of rules, and that their evolution is a property of their network structure. The paper is based on a model of rules which relies on the tenets of the network theory to describe how legal change unfolds within the network structure of legal systems. Section 1 presents an outline of current literature on the application of network theory to legal systems. …
A Model Of Legal Systems As Evolutionary Networks: Normative Complexity And Self-Organization Of Clusters Of Rules, Carlo Garbarino
A Model Of Legal Systems As Evolutionary Networks: Normative Complexity And Self-Organization Of Clusters Of Rules, Carlo Garbarino
Carlo Garbarino
The paper draws both on legal theory and network science to explain how legal systems are structured and evolve. The basic proposition is that legal systems have a structure identifiable through a model of them in terms of networks of rules, and that their evolution is a property of their network structure. The paper is based on a model of rules which relies on the tenets of the network theory to describe how legal change unfolds within the network structure of legal systems. Section 1 presents an outline of current literature on the application of network theory to legal systems. …
Legal Transplant, Tax Competition And Corporate Tax Models, Carlo Garbarino
Legal Transplant, Tax Competition And Corporate Tax Models, Carlo Garbarino
Carlo Garbarino
This paper aims to contribute an additional layer to the current debate on tax harmonization versus tax competition by adopting a comparative evolutionary analysis to explain corporate tax innovation as a result of tax competition. We shall see that not only do countries compete to attract investment, corporate tax solutions also compete and selectively evolve as a result of this competition (for example, exemption of dividends may prevail over the imputation system, or different kinds of ratios may be available to solve the common problem of limiting interest deductions). We shall see that legal change is prompted by tax solutions …