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Exchange of Information in the EU
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Capital Gains Taxation
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Constitutional Precedent in US Supreme Court Reasoning
Precedent is an important tool of judicial decision making and reasoning in common law systems such as the United States. Instead of having each court decide cases anew, the rule of precedent or stares decisis dictates that similar cases should be decided similarly. Adherence to precedent promotes several values, including stability, reliability, and uniformity, and it also serves to constrain judicial discretion. While adherence to precedent is important, there are some cases where the United States Supreme Court does not follow it when it comes to constitutional reasoning. Over time the US Supreme Court under its different Chief Justices has approached rejection of its own precedent in different ways and at varying rates of reversal. This book examines the role of constitutional precedent in US Supreme Court reasoning.
Constitutional Reform of National Legislatures
Despite the importance of second chambers to the success of constitutional democracies around the world, today many fundamental questions about bicameralism remain understudied and undertheorized. What makes bicameral reform so difficult? Why choose bicameralism over unicameralism? What are the constitutional values of bicameralism? This innovative book addresses these questions and many more from comparative, doctrinal, empirical, historical and theoretical perspectives.
Comparative Constitution Making
Recent years have witnessed an explosion of new research on constitution making. Comparative Constitution Making provides an up-to-date overview of this rapidly expanding field. p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 10.0px Arial}
Comparative Constitutional Law in Asia
Comparative constitutional law is a field of increasing importance around the world, but much of the literature is focused on Europe, North America, and English-speaking jurisdictions. The importance of Asia for the broader field is demonstrated here i
Authoritarian Constitutionalism
The contributions to this book analyse and submit to critique authoritarian constitutionalism as an important phenomenon in its own right, not merely as a deviant of liberal constitutionalism. Accordingly, the fourteen studies cover a variety of authoritarian regimes from Hungary to Apartheid South Africa, from China to Venezuela; from Syria to Argentina, and discuss the renaissance of authoritarian agendas and movements, such as populism, Trumpism, nationalism and xenophobia. From different theoretical perspectives the authors elucidate how authoritarian power is constituted, exercised and transferred in the different configurations of popular participation, economic imperatives, and imaginary community.
Research Handbook on European Union Taxation Law
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
The Adaptable City
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