Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases

Measuring the Effect of Social Background on Judicial Decision-Making in Tax Cases PDF Author: Orli Oren-Kolbinger
Publisher:
ISBN:
Category :
Languages : en
Pages : 25

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Book Description
Judicial decision-making is an important part of the law-making process. The positive research of judicial decision-making is expanding, and its normative significance is undeniable. Even so, judicial decision-making in tax cases has not yet received much empirical attention. This study contributes to the existing literature, empirically evaluating if, and to what extent, non-legal factors affect the outcomes of tax cases. It examines the potential effects of judges' social backgrounds and adds to the rather small but growing empirical literature on tax litigation. I coded the dependent variable-the judge's level of acceptance of the taxpayer's claim, meaning whether the judge sides with the taxpayer and overrules the Internal Revenue Service's (IRS) decisions-as an ordinal variable rather than the more common binary coding of the prevailing party. Binary coding can often be arbitrary, resulting in loss of information and misestimation. By allowing for an intermediate category of the prevailing party, in addition to the traditional binary options, the variable transforms to an ordinal measure of the judge's acceptance level of the taxpayer's claim. This study finds that in the Israeli setting, judges' gender, seniority, age at the time of appointment, and age at the time of the decision affect the judges' decisions and subsequently the law.

Law and Macroeconomics

Law and Macroeconomics PDF Author: Yair Listokin
Publisher: Harvard University Press
ISBN: 0674976053
Category : Law
Languages : en
Pages : 281

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Book Description
A distinguished Yale economist and legal scholar’s argument that law, of all things, has the potential to rescue us from the next economic crisis. After the economic crisis of 2008, private-sector spending took nearly a decade to recover. Yair Listokin thinks we can respond more quickly to the next meltdown by reviving and refashioning a policy approach whose proven success is too rarely acknowledged. Harking back to New Deal regulatory agencies, Listokin proposes that we take seriously law’s ability to function as a macroeconomic tool, capable of stimulating demand when needed and relieving demand when it threatens to overheat economies. Listokin makes his case by looking at both positive and cautionary examples, going back to the New Deal and including the Keystone Pipeline, the constitutionally fraught bond-buying program unveiled by the European Central Bank at the nadir of the Eurozone crisis, the ongoing Greek crisis, and the experience of U.S. price controls in the 1970s. History has taught us that law is an unwieldy instrument of macroeconomic policy, but Listokin argues that under certain conditions it offers a vital alternative to the monetary and fiscal policy tools that stretch the legitimacy of technocratic central banks near their breaking point while leaving the rest of us waiting and wallowing.

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Attitudinal Decision Making in the Supreme Court of Canada

Attitudinal Decision Making in the Supreme Court of Canada PDF Author: Cynthia L. Ostberg
Publisher: University of British Columbia Press
ISBN:
Category : Law
Languages : en
Pages : 296

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Book Description
This book provides a comprehensive exploration of ideological patterns of judicial behaviour in the Supreme Court of Canada. Relying on an expansive database of Canadian Supreme Court rulings between 1984 and 2003, the authors present the most systematic discussion of the attitudinal model of decision making ever conducted outside the setting of the US Supreme Court. They test the assumption, accepted by many political scientists, that conflict in the courts is due in large part to ideological divisions among the members. The groundbreaking discussion of the viability of the attitudinal model as a unifying theory of judicial behaviour in high courts around the world will be essential reading for a wide range of legal scholars and court watchers.

The Behavior of Federal Judges

The Behavior of Federal Judges PDF Author: Lee Epstein
Publisher: Harvard University Press
ISBN: 0674070682
Category : Law
Languages : en
Pages : 491

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Book Description
Judges play a central role in the American legal system, but their behavior as decision-makers is not well understood, even among themselves. The system permits judges to be quite secretive (and most of them are), so indirect methods are required to make sense of their behavior. Here, a political scientist, an economist, and a judge work together to construct a unified theory of judicial decision-making. Using statistical methods to test hypotheses, they dispel the mystery of how judicial decisions in district courts, circuit courts, and the Supreme Court are made. The authors derive their hypotheses from a labor-market model, which allows them to consider judges as they would any other economic actors: as self-interested individuals motivated by both the pecuniary and non-pecuniary aspects of their work. In the authors' view, this model describes judicial behavior better than either the traditional “legalist” theory, which sees judges as automatons who mechanically apply the law to the facts, or the current dominant theory in political science, which exaggerates the ideological component in judicial behavior. Ideology does figure into decision-making at all levels of the federal judiciary, the authors find, but its influence is not uniform. It diminishes as one moves down the judicial hierarchy from the Supreme Court to the courts of appeals to the district courts. As The Behavior of Federal Judges demonstrates, the good news is that ideology does not extinguish the influence of other components in judicial decision-making. Federal judges are not just robots or politicians in robes.

Judicial Decision-making

Judicial Decision-making PDF Author: Glendon A. Schubert
Publisher: Free Press
ISBN:
Category : Law
Languages : en
Pages : 296

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Book Description


Code of Judicial Conduct for United States Judges

Code of Judicial Conduct for United States Judges PDF Author: American Bar Association
Publisher:
ISBN:
Category : Judges
Languages : en
Pages : 424

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Book Description


Supreme Court Decision-Making

Supreme Court Decision-Making PDF Author: Cornell W. Clayton
Publisher: University of Chicago Press
ISBN: 0226109550
Category : Law
Languages : en
Pages : 359

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Book Description
What influences decisions of the U.S. Supreme Court? For decades social scientists focused on the ideology of individual justices. Supreme Court Decision Making moves beyond this focus by exploring how justices are influenced by the distinctive features of courts as institutions and their place in the political system. Drawing on interpretive-historical institutionalism as well as rational choice theory, a group of leading scholars consider such factors as the influence of jurisprudence, the unique characteristics of supreme courts, the dynamics of coalition building, and the effects of social movements. The volume's distinguished contributors and broad range make it essential reading for those interested either in the Supreme Court or the nature of institutional politics. Original essays contributed by Lawrence Baum, Paul Brace, Elizabeth Bussiere, Cornell Clayton, Sue Davis, Charles Epp, Lee Epstein, Howard Gillman, Melinda Gann Hall, Ronald Kahn, Jack Knight, Forrest Maltzman, David O'Brien, Jeffrey Segal, Charles Sheldon, James Spriggs II, and Paul Wahlbeck.

Macroeconomic Policy

Macroeconomic Policy PDF Author: Farrokh K. Langdana
Publisher: Springer Science & Business Media
ISBN: 1475736460
Category : Business & Economics
Languages : en
Pages : 299

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Book Description
This is an applications-oriented text that demystifies the linkages between monetary and fiscal policies and key macroeconomic variables such as income, unemployment, inflation and interest rates. Specially written "newspaper" articles simulate current macroeconomic news on asset-price bubbles, exchange rates, hyperinflation and more. Exercises and diagrams, and a global perspective – incorporating both developed and emerging economies - make this a broadly useful, real-world oriented text on a complex and shifting subject.

Radical Deprivation on Trial

Radical Deprivation on Trial PDF Author: César Rodríguez-Garavito
Publisher: Cambridge University Press
ISBN: 1107078881
Category : Law
Languages : en
Pages : 235

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Book Description
Using a Colombian case study, this book assesses the potential for court rulings to enact real-life social change.