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Globalization And Tax Competition: Implications For Developing Countries, Reuven S. Avi-Yonah Jan 2001

Globalization And Tax Competition: Implications For Developing Countries, Reuven S. Avi-Yonah

Articles

The current age of globalization can be distinguished from the previous one (from 1870 to 1914) by the much higher mobility of capital than labor (in the previous age, before immigration restrictions, labor was at least as mobile as capital). This increased mobility has been the result of technological changes (the ability to move funds electronically), and the relaxation of exchange controls. The mobility of capital has led to tax competition, in which sovereign countries lower their tax rates on income earned by foreigners within their borders in order to attract both portfolio and direct investment. Tax competition, in turn ...


Taking Globalization Seriously: Towards General Jurisprudence (Book Review Of Globalization And Legal Theory By William Twining), Doron M. Kalir Jan 2001

Taking Globalization Seriously: Towards General Jurisprudence (Book Review Of Globalization And Legal Theory By William Twining), Doron M. Kalir

Law Faculty Articles and Essays

Part II provides an account of the jurisprudence of Globalization and Legal Theory. Due to the novelty of many of the issues discussed in the book, as well as their importance to the understanding of Twining's recommendations, I have provided a longer than usual account of several chapters. Part II touches upon one of the central jurisprudential dichotomies introduced by Twining—the distinction between general and particular jurisprudence. Twining compares different accounts of the distinction using pairs of canonical jurists. In particular, he compares H.L.A Hart's Postscript with Dworkin's Law's Empire. In this part ...