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Articles 31 - 60 of 188

Full-Text Articles in Law and Economics

Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel Sep 2012

Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr. Aug 2012

The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.

Sagit Leviner Dr.

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …


El Derecho Al Trato Justo, A La Equidad Y A La Educación Financiera De Los Consumidores, Jose R. Nina Cuentas Jul 2012

El Derecho Al Trato Justo, A La Equidad Y A La Educación Financiera De Los Consumidores, Jose R. Nina Cuentas

Jose R. Nina Cuentas

Tema de Protección del Usuario Financiero en la Contratación de Créditos de Consumo.


El Rostro Público De La Propaganda Administrativa, Norma E. Pimentel May 2012

El Rostro Público De La Propaganda Administrativa, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Judicial Re-Use:«Codification» Or Return Of Hegelism? The Comparative Arguments In The “South” Of The World, Prof. Michele Carducci May 2012

Judicial Re-Use:«Codification» Or Return Of Hegelism? The Comparative Arguments In The “South” Of The World, Prof. Michele Carducci

Michele Carducci Prof.

No abstract provided.


Cuando La Educación Sea Diferente, Norma E. Pimentel May 2012

Cuando La Educación Sea Diferente, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


¿Quién Fue El (La) Gran Ausente En El #Debate2012?, Norma E. Pimentel May 2012

¿Quién Fue El (La) Gran Ausente En El #Debate2012?, Norma E. Pimentel

Norma E Pimentel

Reflexión personal sobre el "debate" del día 06.05.2012


La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García May 2012

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)


Celebrando Un Año Más Del Día Internacional Del Trabajo, Norma E. Pimentel May 2012

Celebrando Un Año Más Del Día Internacional Del Trabajo, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Construyendo Cultura De La Legalidad Y Participación Ciudadana, Norma E. Pimentel Apr 2012

Construyendo Cultura De La Legalidad Y Participación Ciudadana, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Las Leyes Como Parte Integrante Del Derecho, Norma E. Pimentel Apr 2012

Las Leyes Como Parte Integrante Del Derecho, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Hablando Del Derecho Y Las Leyes, Norma E. Pimentel Mar 2012

Hablando Del Derecho Y Las Leyes, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Ante 74 Años De Petróleo Nacional, Norma E. Pimentel Mar 2012

Ante 74 Años De Petróleo Nacional, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


La Noción De Consumidor En El Código De Protección Y Defensa Del Consumidor, David García Mar 2012

La Noción De Consumidor En El Código De Protección Y Defensa Del Consumidor, David García

David García

This work contains a legal analysis of the notion of consumer in the Peruvian law


¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel Mar 2012

¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García Feb 2012

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.


Mental Budget: Inefficient Clauses Or Consumer Choices?, Enrico Baffi Jan 2012

Mental Budget: Inefficient Clauses Or Consumer Choices?, Enrico Baffi

enrico baffi

In this paper I aim to demonstrate that due the phenomenon of consumer mental accounting, it's not possible to consider money as fungible. Consumers decide to spend a certain amount of money for a kind of good and they are not willing to take some extra money from the jars that contain the money to spend for other goods. But consumers seem to have a sort of reserve which encompass efforts, time, and the possibility to bear risk that they use to save money and obtain a lower price for a good. To explain, a good can be delivered at …


The Problem Of Internalization Of Social Costs And The Ideas Of Ronadl Coase, Enrico Baffi Jan 2012

The Problem Of Internalization Of Social Costs And The Ideas Of Ronadl Coase, Enrico Baffi

enrico baffi

In this paper, I try to show that, although some arguments elaborated by Coase do not have a great practical importance, and that it seems that the most important one against a system of remedies for each externalities (if we are able to define this concept) is difficult to create, Coase has understood many problems that they have been at the basis of later studies in tort and property law; but, what is more important here, is to underline that a system of remedies for every externalities have been refused by eminent scholars after Coase The work of the English …


Contracting I The -Modern Woerld, Enrico Baffi Jan 2012

Contracting I The -Modern Woerld, Enrico Baffi

enrico baffi

In this paper I want to show that the change that we observe in the way of contracting do not depend by the market powers that firms would have obtained, but it is a phenomenon due to the change in relative costs of activities. There are activities that are labor intensive that must be abandoned in favor of activities that capital intensive, and there are activities that are time consuming that the people do not want to bea, as reading all the contract clauses of a standard form contract, that determine the necessity, probably, if there is not a state …


Contracting In Modern World, Enrico Baffi Jan 2012

Contracting In Modern World, Enrico Baffi

enrico baffi

In this paper I try explore some of the basic features of modern mass contracting. In my opinion, there are basically four characteristics of modern mass contracting: a)he reduced negotiations; b) the dissemination of standard form contracts; c) the presence of abusive clauses; d) and the recapitulation of the contract and its execution in a single act of stipulation. All the changes are the consequences in the changes of relative costs of activities: a) The reduction in negotiations is the result first of all of the costs that this activity requires and of the costs required to manage personalized contracts; …


Efficient Penalty Clauses With Debiasing: Lessons From Behavioral Law And Economics, Enrico Baffi Jan 2012

Efficient Penalty Clauses With Debiasing: Lessons From Behavioral Law And Economics, Enrico Baffi

enrico baffi

This paper builds upon the findings of cognitive psychology to revisit the prescriptive solutions proposed in the legal literature with respect to efficient penalty clauses. While refraining from generalizations regarding human behaviour, generalizations that might lead to positions quite removed from reality and in part ideological, as was the case with rational choice theory, the paper instead seeks to distinguish one situation from another in order to identify the existence of decision debiasing mechanisms capable of justifying - in the case of the set of rules in question - hypotheses in which lesser control over the penalty clause would be …


Mental Budget And Inefficient Clauses: A Lesson From Behavioral Law Nand Economics, Enrico Baffi Jan 2012

Mental Budget And Inefficient Clauses: A Lesson From Behavioral Law Nand Economics, Enrico Baffi

enrico baffi

This paper is an attempt to highlight how clauses, which are traditionally considered to be inefficient, may actually be desired by consumers. This anomaly originates in the fact that each individual builds a mental budget by dividing the money he has among the needs he intends to satisfy. According to consumers’ reasoning, money is not fungible, in the sense that amounts cannot be transferred from one expenditure to another. Consumers who behave in this way may sometimes find that they have depleted the amount they budgeted for an item while wanting to buy more of it. Since additional time, efforts …


Casev. Pigou: A Still Difficult Debate, Enrico Baffi Jan 2012

Casev. Pigou: A Still Difficult Debate, Enrico Baffi

enrico baffi

This paper examine the positions of Coase and Pigou about the problem of the externalities. From the reading of their most two important works it appears that Coase has a more relevant preference for a evaluation of efficiency at the total, while Pigou, with some exception, is convinced that is possible to reach marginal efficiency through taxes or compensation. It’s interesting that Coase, who has elaborated the famous theorem, is convinced that is not important to reach the efficiency at the margin every time and that sometimes is necessary a valuation at the total, that tells us which solution is …


Cultura De La Legalidad. La Participación Ciudadana En La Transparencia, Norma E. Pimentel Jan 2012

Cultura De La Legalidad. La Participación Ciudadana En La Transparencia, Norma E. Pimentel

Norma E Pimentel

No abstract provided.


Where Did Mill Go Wrong? Why The Capital-Managed Rather Than The Labor-Managed Enterprise Is The Predominant Organizational Form In Market Economies, 73 Ohio State L.J. 219 (2012, Justin Schwartz Jan 2012

Where Did Mill Go Wrong? Why The Capital-Managed Rather Than The Labor-Managed Enterprise Is The Predominant Organizational Form In Market Economies, 73 Ohio State L.J. 219 (2012, Justin Schwartz

Justin Schwartz

In this Article, I propose a novel law and economics explanation of a deeply puzzling aspect of business organization in market economies. Why are virtually all firms organized as capital-managed and -owned (capitalist) enterprises rather than as labor-managed and -owned cooperatives? Over 150 years ago, J.S. Mill predicted that efficiency and other advantages would eventually make worker cooperatives predominant over capitalist firms. Mill was right about the advantages but wrong about the results. The standard explanation is that capitalist enterprise is more efficient. Empirical research, however, overwhelmingly contradicts this. But employees almost never even attempt to organize worker cooperatives. I …


Translation To Portuguese Of "The Construction Of Constitutional Rights", By Robert Alexy, Silvio Roberto Oliveira De Amorim Junior Jan 2012

Translation To Portuguese Of "The Construction Of Constitutional Rights", By Robert Alexy, Silvio Roberto Oliveira De Amorim Junior

Silvio Roberto Oliveira de Amorim Junior

It is a translation made as a conclusion work for the discipline “Direito Administrativo, Constitucionalismo e Cidadania”, offered in the Masters in Law´s Course at “Universidade Federal de Sergipe”, and presented by Ph. D. Henrique Ribeiro Cardoso. The translation is about an article written by jurisconsult and philosopher Robert Alexy, published in The Berkeley Electronic Press, in the year of 2010, by means of which comment the construction of constitutional rights and its characteristic eminently related to principles. The article alludes, as well, to the use of proportionality, with special approach to the Weight Formula and to the happening of …


The Role Of The Law In The Availability Of Public Transit And Affordable Housing In Atlanta’S West End, Elliott Lipinsky Jan 2012

The Role Of The Law In The Availability Of Public Transit And Affordable Housing In Atlanta’S West End, Elliott Lipinsky

ELLIOTT LIPINSKY

The Federal Transit Administration (FTA) is a branch of the U.S. Department of Transportation that administers federal funds and provides technical assistance for the support of locally operated public transit systems. MARTA / Atlanta metro area are part of FTA Region IV (the Southeast). FTA would be involved, for instance, in financing the federal grant monies discussed above. But actual regulation of operations (i.e., what MARTA does each day, or what MARTA will plan to do regionally) is more closely regulated by Georgia agencies.

Until recently, the Atlanta metropolitan area had no powerful central agency to coordinate regional transit. The …


From Stick To Carrot: An Endowment Account Of Expressive Law, David E. Depianto Jan 2012

From Stick To Carrot: An Endowment Account Of Expressive Law, David E. Depianto

David E. DePianto

This paper extends the literature on expressive law by developing a model of compliance rooted in the endowment effect. The central premise of the model is that compliance with legal rules, while costly from an ex ante perspective, may also endow individuals with a stream of benefits whose ex post value will increase. Examples of compliance-related benefits would include reductions in risk to one’s own health and safety, enhanced reputation (as a law-abiding individual), and even tangible goods. Under this novel account, once an individual has complied with a law, received some associated benefits, and grown attached to such benefits …


Arctic Justice: Addressing Persistent Organic Pollutants, Prof. Elizabeth Burleson Jan 2012

Arctic Justice: Addressing Persistent Organic Pollutants, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

This article recommends enhanced governance of persistent organic pollutants through incentives to develop environmentally sound, climate friendly technologies as well as caution in developing the Arctic. It highlights the toxicity challenges presented by POPs to Arctic people and ecosystems.


Polar Law And Good Governance, Prof. Elizabeth Burleson Jan 2012

Polar Law And Good Governance, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

This chapter will assess the Antarctic Treaty System, ask what polar lessons can be learned regarding common pool resources, and analyze law of the sea and related measures. It will consider such substantive areas as Arctic and Antarctic natural resource management and procedural opportunities as inclusive governance structures. Enhancing good governance can occur through trust building forums that bring together stakeholders, share information, and make environmentally sound decisions regarding sustainable development.