Law Commons^™

What Impact Do Informal Actors Have On Tax Decision-Making?, Najat Elammari, Hicham Bendarkaoui

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article examines the influence of informal actors on tax decision-making in Morocco, highlighting that this process is not limited to official institutions but is also shaped by the involvement of national and international actors who play influential roles in guiding tax policy. The article demonstrates that international financial institutions, foremost among them the International Monetary Fund and the World Bank, have played a prominent role in guiding tax reforms—particularly within the framework of structural adjustment programs—by linking financial support to the implementation of reforms aimed at improving the efficiency of the tax system. It also highlights the role of …

Editorial : Contemporary Transformations Of Law: Special Issue In Honour Of Professor Abdellatif Komat, Sabah Benkaddour

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

No abstract provided.

Presentation Note Of The Manual "Elements Of Mathematics And Statistics For Economists", Fouzi Mourji

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents a two-volume textbook on mathematics and statistics for economics students. The authors, Fouzi Mourji and Najib Mikou, emphasize that the introduction of quantitative methods in economics is a recent but irreversible phenomenon, noting that major theoretical advances in economics have often followed mathematical breakthroughs. The manual is designed to complement lectures and tutorials, helping students master basic concepts in economics curricula and understand their practical applications for economic decision-making. The presentation highlights the importance of mathematical tools for understanding economic mechanisms and rationalizing decision-making processes, while acknowledging the manual's imperfections.

How Migrants Fleeing The Mexican Drug War Changed American Labor Markets, Mark Borgschulte, Yuci Chen, Eduardo Medina-Cortina

Upjohn Institute Policy and Research Briefs

No abstract provided.

Ndls Communicator: Week Of 07.13.26, Notre Dame Law School

NDLS Communicator

The Latest News

• Notre Dame Law School holds sixth annual Notre Dame Religious Liberty Summit in Chicago
• Notre Dame Law Professors Offer Insight on Supreme Court Rulings
• Veronica Maska '26 J.D. wins 2026 Smith-Doheny Legal Ethics Writing Competition
• Funeral Services for Professor of Law Emeritus G. Robert Blakey

Alumni News

• Dennis Wieboldt '26 J.D.
• Devan Patel '20 J.D.

Faculty Briefs

• Notre Dame Law School and the Ukrainian Catholic University Faculty of Law jointly organized the conference "Rule of Law at the Time of a Change of Epoch: Case of Ukraine" at Notre Dame London on June 25–26.
• Derek Muller
• Sherif …

Extending Premerger Notification To Labor Markets, Eric A. Posner, Elena Prager

Coase-Sandor Institute for Law & Economics Research Paper Series

US antitrust law requires mergers above a certain size to be reported to the federal antitrust agencies for review prior to consummation. For decades, this premerger notification process and subsequent merger review focused nearly exclusively on product markets. In the last few years, the agencies have also begun to challenge mergers on their effects on labor markets. But the agencies’ ability to detect potential labor market harms is hampered by an absence of labor market information at the premerger notification stage. This article proposes specific types of information that the agencies could collect about labor markets in order to put …

General Reflections On The Seminar On Constitutionalism In Africa, Abdelali Doumou

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents reflections from a seminar on constitutionalism in Africa held in Harare (22–25 May), organized by ACLS, SAPES, and AAPS. The author, Abdelali Doumou, reports on debates involving jurists, political scientists, historians, and economists. A major conclusion was that constitutionalism remains a project to be built across Africa, regardless of regime type. Two approaches explain this: an institutionalist approach identifies normative deficits, autocratic constitutions, and weak institutionalization, while a socio-economic approach argues that beyond state form, political clientelism, corruption, power personalization, and militarization undermine constitutionalism. The seminar concluded that the essence, not merely the form, of the African …

Human Rights In Africa: Banjul Workshop And Seminar (November 1989), Khadija Elmadmad

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper reports on a training workshop and seminar on human and peoples' rights held in Banjul, Gambia, in November 1989. The author, Khadija Elmadmad, notes that despite nearly three decades of independence for most African states, human rights violations remain widespread across the continent. The entry into force of the African Charter on Human and Peoples' Rights in 1986 and the establishment of the African Commission on Human Rights in 1987 were significant milestones, but effective protection remains a distant goal. The workshop and seminar, organized by the African Association of International Law with support from Scandinavian countries and …

Presentation Of The Work: "Coping With Africa's Refugee Burden: A Time For Solutions" By Robert F. Gorman, Khadija Elmadmad

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents a review of Robert F. Gorman's book "Coping with Africa's Refugee Burden: A Time for Solutions," published in 1987 by Martinus Nijhoff for UNITAR. The author, Khadija Elmadmad, highlights that 90% of the world's refugees are in Third World countries, with Africa bearing the most dramatic burden. The book analyzes the international community's growing awareness of the link between massive refugee inflows and the economic difficulties of host African states. Gorman focuses on the Second International Conference on Assistance to Refugees in Africa (ICARA II), examining actions, obstacles, and the roles of international, governmental, and non-governmental organizations, …

Maritime Wrecks In Moroccan Law, Farid Hatimy

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the concept of maritime wrecks under Moroccan law, exploring its relationship with property rights, maritime navigation safety, fishing industry, and marine environment protection. The author, Farid Hatimy, addresses the challenge posed by the absence of a legal definition of "wreck" and confusion with similar concepts. The paper identifies three categories of maritime wrecks under Moroccan dahirs of 1916 and 1923, including shipwrecks in their broadest sense. The author notes that maritime wrecks derive their specific character from the location of discovery, except for shipwrecks, which are considered maritime wrecks even beyond Morocco's maritime public domain boundaries.

The Intangibility Of Colonial Borders And State Territory In Africa, Abdelmoughit Benmessaoud

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the principle of intangibility of colonial borders and its implications for state territory in Africa. The author, Abdelmoughit Benmessaoud, argues that despite globalization, technological progress, and the trend toward territorial enlargement in Europe, the question of borders and their fixity remains highly relevant in the African context. The study emphasizes that borders and state sovereignty, paradoxically, still have a future in Africa. The research is significant because intangibility touches on a vital aspect of state existence. The author suggests that a new approach to interpreting intangibility will be crucial for the future evolution of African states and …

Review Of The Xxvth Volume Of The Annuaire De L'Afrique Du Nord (1986), Mohamed Mouaqit

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper reviews the twenty-fifth volume of the Annuaire de l'Afrique du Nord (published in 1988), which is devoted to the theme of housing under the title "Housing, State and Society in the Maghreb." The author, Mohamed Mouaqit, summarizes studies covering Algeria, Tunisia, and Morocco, organized around four sub-themes: housing policies, urban housing and land rights, production and practices of inhabited space, and housing in rural social transformations. The review highlights that all contributors agree on the lack of effectiveness of state action, poor prioritization, and the failure to connect housing policy to broader development strategies. The volume underscores the …

The Concept Of Maritime Wrecks, Farid Hatimy

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the concept of maritime wrecks under Moroccan law, addressing the high number of shipwrecks and ancient wrecks found along Morocco's maritime public domain. The author, Farid Hatimy, highlights the concentration of wrecks near major ports, coastal capes, and other hazardous areas, posing risks to navigation, marine environment, and public health. The paper notes that wrecks often occupy port public domain, remain unmarked, and result from adverse weather, international hostilities, or human negligence. The author emphasizes the difficulty posed by the absence of a legal definition of "wreck" and the confusion with similar concepts, aiming to clarify the …

Presentation Of The Work: "The Arab Regional System", Mohamed Bennouna

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents a collective work edited by Maurice Flory and Pierre-Sateh Agathe, published by CNRS in 1989, which aims to fill a gap in European-language bibliography on the Arab regional system. The author, Mohamed Bennouna, highlights the importance of this publication at a time when the Arab world seeks to overcome internal divisions and speak with a more united voice on critical issues such as the Middle East, Palestine, Lebanon, and the Iran-Iraq conflict. The paper discusses Professor Sadok Belaïd's assessment of whether an Arab regional system truly exists, noting progress from "coordination" to "cooperation" while acknowledging structural deficiencies …

Political Struggle, Mohamed Ghomari

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the concept of political struggle as a fundamental characteristic of any society with organized political power. The author, Mohamed Ghomari, defines political struggle as confrontation between opposing forces over the control of power and the modification of social relations, particularly the command-obedience dynamic. The paper identifies two dominant forms of political struggle: class struggle, drawing on Marx and Engels' assertion that all history is the history of class conflict, and struggle between individuals or groups vying for power or its preservation. The analysis explores whether such struggle manifests as latent or open conflict, potentially ending in class …

Islam, Orientalism, And Social Sciences: The Berquian Approach, Mohamed Mouaqit

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the epistemological challenges of orientalism through the lens of the Berquian approach. The author, Mohamed Mouaqit, explores the dual relationship inherent in orientalism: the researcher's relationship to their object of study, and the relationship between cultures. The paper questions whether orientalism can claim scientific status in the social sciences while being situated within an intercultural dynamic shaped by power imbalances. The author contrasts the position of the orientalist, who possesses an "excentric" distance from the studied society, with that of the researcher studying their own society. The paper engages with debates on whether orientalism constitutes a distinct …

Is The Surviving Spouse A Reserved Heir In Moroccan Law?, Mohamed Chafi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines whether the surviving spouse qualifies as a reserved heir under Moroccan personal status law, which is inspired by Islamic jurisprudence. The author, Mohamed Chafi, explains that Moroccan law grants hereditary rights to the surviving spouse despite the complete separation of patrimonies during marriage. Spouses are classified among the "fard" heirs—those entitled to mandatory fixed shares, including one-half, one-quarter, one-eighth, two-thirds, or one-sixth of the estate. However, the paper highlights that while reciprocal inheritance rights exist between spouses, equality in distribution is not guaranteed, as the law maintains male privilege in accordance with the Quranic rule.

Information Law, Ahmed Hidass

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the evolving scope of information law in response to the proliferation of media over the past three decades. The author, Ahmed Hidass, explores how the term "information" has expanded from its ordinary meaning—the act of gathering and disseminating knowledge—to encompass judicial procedures, scientific applications (including cybernetics and computing), and the broader field of communication. The paper highlights the conceptual confusion arising from the overlap between "information" and "communication," particularly influenced by the Anglo-Saxon school of media studies. The author defines information as the publication of knowledge or judgments through words, sounds, images, or any intelligible signs accessible …

The Casablanca Stock Exchange: A Support For Privatization Operations?, Rachid Belkahia

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines whether the Casablanca Stock Exchange can serve as an effective vehicle for privatization operations in Morocco. The author, Rachid Belkahia, outlines the essential functions of a stock market in a liberal economy: primary market functions for mobilizing savings and providing long-term financing, secondary market functions for ensuring liquidity, continuous asset valuation, and facilitating industrial restructuring. The author emphasizes that an efficient stock market provides accurate price signals for both corporate managers and investors. The paper implicitly questions whether the Casablanca Stock Exchange possesses the necessary depth, efficiency, and maturity to successfully support large-scale privatization programs.

International Technological Relations: Imported Technologies Are Inadequate For The Needs Of Peripheral Countries, Kacem Taj

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines why technologies transferred from developed to peripheral countries are often ill-suited to local needs. The author, Kacem Taj, argues that this inadequacy stems from the deep linkage between technology and the socio-economic system in which it was developed. Transferred technologies reflect not only scientific gaps but also economic, cultural, and political distances between nations. The author notes the lack of systematic criteria for measuring technological gaps, and points out that quantitative indicators such as productivity or capital intensity sometimes yield contradictory results. The paper emphasizes that the technological divide remains one of the principal causes of widening …

The Scientific Decision-Making Process In Interpreting Economic Phenomena For Development Action, Mohamed Benchekroun Karimi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the scientific approach to decision-making in the interpretation of economic phenomena for development purposes. The author, Mohamed Benchekroun Karimi, argues that decision-makers at all levels must rationalize human, financial, material, and technological resources while considering the time factor. The analysis is structured around key management functions: planning, organization, direction, and control. These objectives are pursued through frameworks such as Management Science, Operations Research, or Decision Science. In a rapidly changing society, public and private organizations must rationally confront complex interrelations, clearly understanding their direction, objectives, and actions to ensure efficiency and achieve organizational goals.

The Economic Thought Of Classical Islam, L Baeck

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the often-overlooked contribution of classical Islamic thought to the history of economic ideas. The author, L. Baeck, criticizes mainstream economics textbooks for neglecting Islamic scholarship, typically tracing economic thought only from Greek philosophers, through scholasticism, to Adam Smith and the neoclassical school. The paper highlights that Aristotle's economic analyses profoundly influenced successive Mediterranean cultures, including Islamic thinkers, yet this intellectual heritage remains largely ignored. The author notes that authentic sources on economic thought in the classical Islamic world (750–1250) are scattered across Persian and Arabic documents, and Western orientalists have paid little attention to their economic content.

The Diffusion Of Economic Influence Through Transport Infrastructure, Tarik Ezzaki

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the relationship between transport infrastructure and economic development, challenging the assumption that transport supply directly stimulates regional growth. The author, Tarik Ezzaki, traces the evolution of transport planning from sectoral optimization based on direct benefits to broader approaches incorporating indirect effects on territorial development. Through field studies and direct contact with economic agents, the author finds that spatial distribution of economic development does not necessarily depend on road infrastructure placement. Instead, transport equipment serves more as an element of regional image than a direct stimulant. The paper emphasizes the importance of understanding the role of medium-sized cities …

The Mosape Model: Design And Uses, Fouzi Mourji

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents the MOSAPE model (Modèle de Simulations, d'Analyse et de Prévisions Economiques), developed and used by the Division of Studies and Financial Forecasts at the Moroccan Ministry of Finance. The author, Fouzi Mourji, describes the model's objectives as a decision-support tool for macroeconomic forecasting and policy evaluation. Derived from the Input-Output Table, MOSAPE is designed to assess the macroeconomic impact of economic policy measures. The paper outlines the model's structure and articulation, discusses its applications for short-term forecasting and policy simulations, presents illustrative variants, and acknowledges its limitations while suggesting future improvements.

Budget Deficit And Inflation Tax, Ahmed Zejly

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper examines the relationship between the state budget deficit and the inflation tax, challenging the traditional Keynesian view that higher deficits stimulate economic activity. The author, Ahmed Zejly, argues that conventional deficit definitions overlook resource transfers caused by price increases between the state budget and other economic agents, thereby overestimating the true deficit. Using Moroccan data, the paper proposes a refined definition that accounts for these inflationary transfers. It also explores the limits of using the inflation tax as a means of financing the budget deficit. The analysis contributes to a more nuanced understanding of fiscal policy and its …

Spin-Offs And Business Creation: Elements For Reflection, Rachid Belkahia

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper reflects on the recent revival of entrepreneurship and the renewed recognition of firms as engines of innovation and wealth creation. The author, R. Belkahia, highlights the particular attention given by public authorities to the creation and promotion of SMEs, which offer advantages such as greater responsiveness, adaptability, and job creation compared to large enterprises. Despite various incentive measures, particularly in financing, business creation remains a marginal phenomenon. The paper identifies psychological factors, administrative burdens, and banks' asset-based approaches as key deterrents. The author calls for a deeper understanding of these barriers to foster a more dynamic entrepreneurial ecosystem.

Revisiting The Concept Of Working Capital Requirements, Najib Ibn Abdeljalil

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper revisits the concept of working capital requirements (WCR), emphasizing its critical importance in both short-term financing and investment decisions. The author, Najib Ibn Abdeljalil, argues that covering WCR entirely with short-term resources undermines profitability and increases financial risk, while insufficient stable funding can jeopardize entire projects. Although the necessity of integrating WCR into stable financing is well established, its evaluation—particularly for forecasting purposes—remains challenging. This paper aims to enrich existing evaluation methods by proposing a more economic approach based on the internal knowledge of the firm and its operational characteristics, specifically focusing on the operating WCR of industrial …

Some Applications Of The Moroccan Input-Output Table (Iot) For 1980, Clive S Gray

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This paper presents operations performed on the most recent Moroccan Input-Output Table (based on 1980 data) to facilitate its use for policy simulations. The author, Clive S. Gray, examines the sectoral cost repercussions of external shocks, such as a 10% increase in imported crude oil prices or in electricity and water tariffs. Additionally, the study evaluates the additional demand for imports and intermediate consumption resulting from 100 million DH increases in final demand across seven aggregated branches of the Moroccan economy. Due to the unavailability of sectoral breakdowns for commercial services, imports, and credit, simplifying assumptions and branch aggregation are …

The Issue Of Opening The Capital Account And The Goods And Services Account In The Process Of Liberalizing External Transactions, Mohamed El Qorchi

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article examines the theoretical underpinnings and macroeconomic implications of liberalizing external transactions, specifically focusing on the opening of the capital account and the goods and services account. The author, Mohamed El Qorchi, does not take a position for or against liberalization, but rather seeks to draw theoretical lessons and highlight the consequences of implementing such a process. The analysis addresses how economic theory approaches the interactions between macroeconomic variables following liberalization, emphasizing the need to resolve internal distortions in goods and capital markets before pursuing external opening. The study underscores the importance of reducing inflationary financing and establishing sound …

Presentation On Scientific Activities Related To Environmental Law, Mahjoub El Haiba El Haiba

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

Environmental problems have a global character due to the interdependence of biosphere components, yet they also have significant local dimensions. Climate change and the greenhouse effect, which have intensified in recent decades, pose serious threats to biological balance and endanger human, plant, and animal life. While these issues demand global solutions, local responsibility remains crucial, as the causes and impacts vary across regions. This presentation highlights the scientific activities of the Moroccan Association for Environmental Law, which organizes events—such as roundtables on ozone layer protection—aimed at bridging scientific knowledge and legal frameworks to address both global and local environmental challenges …