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Competing Sovereignty And Laws’ Domains, Paul B. Stephan
Competing Sovereignty And Laws’ Domains, Paul B. Stephan
Pepperdine Law Review
We live in a world of multiple sovereignties. Many think of nation-states as the principal sovereign actors, but sovereign substates and international institutions created by states also hold sway. Each claims a domain, an area (spatial, temporal, conceptual) over which it rules. Ruling includes adopting and applying law. When domains overlap, laws can clash. Competition among sovereigns over legal domains poses a challenge to people who take law into account as they live their lives and plan their futures. What makes these issues immediately important is the growth of the international-law enterprise over the last quarter-century. Both the ambitions and …
5 1/2 Problems With Legal Positivism And Tax Law, Bret N. Bogenschneider
5 1/2 Problems With Legal Positivism And Tax Law, Bret N. Bogenschneider
Pepperdine Law Review
This essay is a reply to the famous paper by John Gardner, Legal Positivism: 51⁄2 Myths, and the more recent paper by John Prebble, Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules. The reply is developed from the perspective of tax law where the respective issues are of major significance. The “51⁄2 problems” correspond to Gardner’s arguments and are as follows: (#1) Legal Positivism centers on determining whether a tax law is legally valid based on its source (e.g., the legislature enacted a valid law applying tax at the rate of 25%). However, in the tax context, …