The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the
In a concise, compelling argument, one of the founders and most influential advocates of the law and economics movement divides the subject into two separate areas, which he identifies with Jeremy Ben
In a concise, compelling argument, one of the founders and most influential advocates of the law and economics movement divides the subject into two separate areas, which he identifies with Jeremy Ben
This book offers an interdisciplinary study of the market-state relationship drawing on law, economics, and politics. It addresses the changing nature of this relationship, exploring the place law and
During the five decades since its origin, law and economics has provided an influential framework for addressing a wide array of areas of law ranging from judicial behaviour to contracts. This book wi
'Gender' is used to classify humans and to explain their behaviour in predominantly social rather than biological terms. But how useful is the concept of gender in social analysis? To what degree does gender relate to sex? How does gender feature in shifts in familial structures and demography? How should gender be conceived in terms of contemporary inequality and injustice, and what is gender's function in the design and pursuit of political objectives? In this volume a collection of international experts from the fields of political philosophy, political theory, sociology, economics, law, psychoanalysis and evolutionary psychology scrutinize the conceptual effectiveness of gender both as a mode of analysis and as a basis for envisioning the transformation of society. Each contributor considers how gender might be conceived in contemporary terms, offering a variety of (often conflicting) interpretations of the concept's usefulness for the future.
'Gender' is used to classify humans and to explain their behaviour in predominantly social rather than biological terms. But how useful is the concept of gender in social analysis? To what degree does gender relate to sex? How does gender feature in shifts in familial structures and demography? How should gender be conceived in terms of contemporary inequality and injustice, and what is gender's function in the design and pursuit of political objectives? In this volume a collection of international experts from the fields of political philosophy, political theory, sociology, economics, law, psychoanalysis and evolutionary psychology scrutinize the conceptual effectiveness of gender both as a mode of analysis and as a basis for envisioning the transformation of society. Each contributor considers how gender might be conceived in contemporary terms, offering a variety of (often conflicting) interpretations of the concept's usefulness for the future.
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the
Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.
Tarullo (Georgetown U. Law Center) analyzes the likely impacts of the Revised Framework on International Convergence of Capital Measurement and Capital Studies (a.k.a. Basel II). He considers whether
Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.
This book offers a dynamic theory of law and economics focused on change over time, aimed at avoiding significant systemic risks (like financial crises and climate disruption) and implemented through a systematic analysis of law's economic incentives and how people actually respond to them. This theory offers a new vision of law as fundamentally a macro-level enterprise establishing normative commitments and a framework for numerous private transactions, rather than as an analogue to a market transaction. It explains how neoclassical law and economics sparked decades of deregulation culminating in the 2008 financial collapse. It then shows how economic dynamic theory helps scholars and policymakers make wise choices about how to avoid future catastrophes while keeping open a robust set of economic opportunities, with individual chapters addressing the law and economics of financial regulation, contract, property, intellectual property, antitrust, national security and climate disruptio
This book offers a dynamic theory of law and economics focused on change over time, aimed at avoiding significant systemic risks (like financial crises and climate disruption) and implemented through a systematic analysis of law's economic incentives and how people actually respond to them. This theory offers a new vision of law as fundamentally a macro-level enterprise establishing normative commitments and a framework for numerous private transactions, rather than as an analogue to a market transaction. It explains how neoclassical law and economics sparked decades of deregulation culminating in the 2008 financial collapse. It then shows how economic dynamic theory helps scholars and policymakers make wise choices about how to avoid future catastrophes while keeping open a robust set of economic opportunities, with individual chapters addressing the law and economics of financial regulation, contract, property, intellectual property, antitrust, national security and climate disruptio
This collection uses economic analysis to study some of the most pressing issues in corporate law. The last decade has brought certain corporate transactions and arrangements to the forefront of public attention and public debate. At the same time, a new mode of corporate law analysis has been developed - one that uses the tools of economics to identify the consequences and desirable features of corporate law rules. By bringing together work at the frontier of this method of analysis, the volume provides a good picture of the power, current state, and future direction of the economic analysis of corporate law. Written by some of the most prominent contributors to the field, many of the chapters focus directly on the corporate control transactions that have recently attracted the most interest and controversy - corporate takeovers, buy-outs, recapitalizations, and reorganizations.
This collection uses economic analysis to study some of the most pressing issues in corporate law. The last decade has brought certain corporate transactions and arrangements to the forefront of public attention and public debate. At the same time, a new mode of corporate law analysis has been developed - one that uses the tools of economics to identify the consequences and desirable features of corporate law rules. By bringing together work at the frontier of this method of analysis, the volume provides a good picture of the power, current state, and future direction of the economic analysis of corporate law. Written by some of the most prominent contributors to the field, many of the chapters focus directly on the corporate control transactions that have recently attracted the most interest and controversy - corporate takeovers, buy-outs, recapitalizations, and reorganizations.
What will be the future of social science? Where exactly do we stand, and where do we go from here? What kinds of problems should we be addressing, with what kinds of approaches and arguments? In Cog
Everyone agrees that firms should obey the law. But beyond what the law requires-beyond bare compliance with regulations-do firms have additional social responsibilities to commit resources voluntaril
Leading economists analyze the new directions that subdisciplines of economics have taken in the face of modern economic challenges. These essays represent invention and discovery in the areas of information, macroeconomics and public policies, international trade and development, finance, business, contracts, law, gaming, and government, as these areas of study evolve through the different phases of the scientific process. They offer a wealth of factual information on the current state of the economy. Theoretical and empirical innovations conceptualize reality and values in different ways from their predecessors. Together the essays offer the reader a balanced look at the various fields, approaches, and dimensions that comprise future directions in economic theory, research, and practice. The extensive introduction by the editors not only summarizes and reviews the implications of the contributions presented in the volume, but also examines how scientific progress takes place, with sp
Leading economists analyze the new directions that subdisciplines of economics have taken in the face of modern economic challenges. These essays represent invention and discovery in the areas of information, macroeconomics and public policies, international trade and development, finance, business, contracts, law, gaming, and government, as these areas of study evolve through the different phases of the scientific process. They offer a wealth of factual information on the current state of the economy. Theoretical and empirical innovations conceptualize reality and values in different ways from their predecessors. Together the essays offer the reader a balanced look at the various fields, approaches, and dimensions that comprise future directions in economic theory, research, and practice. The extensive introduction by the editors not only summarizes and reviews the implications of the contributions presented in the volume, but also examines how scientific progress takes place, with sp
Comparative Law offers a thorough grounding in the subject for students and scholars alike, covering essential academic discussions and comparative law methodology. It critically debates both traditional and modern approaches to the discipline and uses examples from a range of jurisdictions to give the reader a truly global perspective. Its contextualised and interdisciplinary approach draws on examples from politics, economics and other social sciences to provide an original contribution to topics of comparative law. This new third edition is fully revised to reflect developments in the scholarship and includes two new chapters, balancing the book's structure between comparative law of the past, present and future. Suitable for students taking courses in comparative law and related fields, this book offers a fresh and cosmopolitan perspective on the subject.
