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This book offers a key point of reference for reflective and thoughtful examinations of the rule of law in a tax context. It features a stellar cast of established and early-career researchers from a variety of jurisdictions who have entered into conversations about the nature of the rule of law; its relevance to questions about tax, welfare, and distributions; and the challenges involved in applying legal standards in the tax field. There is a particular focus on the interaction between the rule of law and the rapidly emerging world of cross-border avoidance, reforms influenced by the OECD's Base Erosion and Profits Shifting project and the evolution of EU-level governance over direct as well as indirect taxes. The book is accessible to those new to taxation as well as to experts, and to lawyers and non-lawyers alike.
This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business an...
Written by a former dean, this book offers a unique understanding of challenges facing legal education, research, publishing and governance.
In Was the Good Samaritan a Bad Economist? Charles K. Wilber argues that the American economy has not only failed to overcome poverty, it has generated extreme inequality that in turn restricts social mobility and further marginalizes the poor. Wilber argues that economic theory is permeated with ethical values and any economics must be so; that human behavior is more complex than the economists’ simple self-interest model; that people are also driven by deeply embedded moral values; that markets require intervention to create equity; and that Catholic social thought provides the perspective and values to develop a more relevant social economics. The author takes that modified economics and uses it to analyze specific social problems: labor markets, poverty, inequality, financial crisis, and development. Wilber next focuses on the important role of families, labor unions, parishes, and small Christian communities, such as the Catholic Worker movement, as mediating institutions in the economy. He concludes with a final look at the questions, "Was the Good Samaritan a Bad Economist?".
This collection examines how greed should be understood and appraised. Roundly condemned by virtually all religions, greed receives mixed appraisals in the domains of business and economics. The volume examines these mixed appraisals and how they fare in light of their implications for greed in our everyday world. Greed in children is uniformly criticized by parents, other adults, and even children’s peers. However, in adulthood, greed is commended by some as essential to profit-seeking in business and for offering the greatest promise in promoting economic prosperity for everyone. Those who advocate a more permissive position on greed in the adult world typically concede that some constra...
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
Orthodox Jewish women are increasingly seeking new ways to express themselves religiously, and important changes have occurred in consequence in their self-definition and the part they play in the religious life of their communities. Drawing on surveys and interviews across different Orthodox groups in London, as well as on the author’s own experience of active participation over many years, this is a thoroughly researched study that analyses its findings in the context of related developments in Israel and the USA. Sympathetic attention is given to women’s creativity and sophistication as they struggle to develop new modes of expression that will let their voices be heard; at the same t...
The Sociology of Greed examines crises in financial institutions such as banks from the vantage point of the greed of the people at their helm. It offers an intensive analysis of the banking crises under the conditions of colonial capitalism in early twentieth-century Bengal that led to institutional and social collapse. Breaking new ground, the book looks at the moral economy of capitalism and money culture by focusing on the victims of banking crises, hitherto unexplored in Western empirical research. Through sociological analyses of political economy, it seamlessly combines archival records, survey and statistical data with literary narratives, realist fiction and performing arts to recou...
This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business an...
Equitable Sharing: Distributing the Benefits and Detriments of Democratic Society argues that a principle of equitable sharing—one that requires the benefits and detriments of social life to be fairly distributed among all members of society—is fundamental to the concept of democracy and is implicit in the founding documents of the democratic society the United State purports to be. To illustrate the centrality of equitable sharing to democracy, this book examines the political philosophies of John Locke, John Stuart Mill, and John Rawls. Locke’s libertarianism, Mill’s utilitarianism, and Rawls’ egalitarianism represent major strains of Western democratic theory, and all contain a ...