Politics, Taxation, and the Rule of Law

Politics, Taxation, and the Rule of Law PDF Author: Donald P. Racheter
Publisher: Springer Science & Business Media
ISBN: 1461510694
Category : Political Science
Languages : en
Pages : 273

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Book Description
Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.

Politics, Taxation, and the Rule of Law

Politics, Taxation, and the Rule of Law PDF Author: Donald P. Racheter
Publisher: Springer Science & Business Media
ISBN: 1461510694
Category : Political Science
Languages : en
Pages : 273

Get Book Here

Book Description
Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.

Handbook on the Politics of Taxation

Handbook on the Politics of Taxation PDF Author: Hakelberg, Lukas 
Publisher: Edward Elgar Publishing
ISBN: 1788979427
Category : Business & Economics
Languages : en
Pages : 432

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Book Description
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

Thailand: History, Politics and the Rule of Law (2nd Edition)

Thailand: History, Politics and the Rule of Law (2nd Edition) PDF Author: James Wise
Publisher: Marshall Cavendish International Asia Pte Ltd
ISBN: 981521859X
Category : Political Science
Languages : en
Pages : 372

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Book Description
Thailand’s 2023 election results energised some Thais and traumatised others. Voters and analysts alike were astonished that a youthful party aiming to transform the country won the most seats, though not a majority. The Move Forward party wanted to de-militarise society and politics, de-centralise government administration, de-monopolise the economy, and curb the ideological, political, and financial power of the monarchy. For decades, Thai politics had revolved around two big questions: Do you support the charismatic Thaksin Shinawatra and his populist Pheu Thai party? Do you support military supervision of politics? Thaksin and the military—once enemies—now had a common foe. Relying on military-appointed senators, they formed a coalition government that pushed Move Forward into the parliamentary opposition. Move Forward’s challenge is to broaden support for its progressive agenda before the next election. That’s a scary prospect for Thaksin and the military because, according to the current constitution, next time they won’t be able to rely on unelected senators to rescue them. The revised edition of this book describes the historical context of these momentous events and trends and shares insights into the social and cultural undercurrents that shape Thai politics. Informed by the latest research, it is an accessible introduction for the general reader, while also offering much to those who want to know more about Thailand’s political dynamics.

Time and Tax: Issues in International, EU, and Constitutional Law

Time and Tax: Issues in International, EU, and Constitutional Law PDF Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 434

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Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.

Private Wealth and Public Revenue

Private Wealth and Public Revenue PDF Author: Tasha Fairfield
Publisher: Cambridge University Press
ISBN: 1107088372
Category : Business & Economics
Languages : en
Pages : 365

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Book Description
This book identifies sources of power that help business and economic elites influence policy decisions.

The Oxford Handbook of Law and Politics

The Oxford Handbook of Law and Politics PDF Author: Keith E. Whittington
Publisher: OUP Oxford
ISBN: 0191616281
Category : Political Science
Languages : en
Pages : 828

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Book Description
The study of law and politics is one of the foundation stones of the discipline of political science, and it has been one of the most productive areas of cross-fertilization between the various subfields of political science and between political science and other cognate disciplines. This Handbook provides a comprehensive survey of the field of law and politics in all its diversity, ranging from such traditional subjects as theories of jurisprudence, constitutionalism, judicial politics and law-and-society to such re-emerging subjects as comparative judicial politics, international law, and democratization. The Oxford Handbook of Law and Politics gathers together leading scholars in the field to assess key literatures shaping the discipline today and to help set the direction of research in the decade ahead.

Tax Evasion and the Rule of Law in Latin America

Tax Evasion and the Rule of Law in Latin America PDF Author: Marcelo Bergman
Publisher: Penn State Press
ISBN: 0271058811
Category : Political Science
Languages : en
Pages : 280

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Book Description
Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.

Taxation and Democracy

Taxation and Democracy PDF Author: Sven Steinmo
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304

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Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w

The Rule of Law in America

The Rule of Law in America PDF Author: Ronald A. Cass
Publisher: JHU Press
ISBN: 9780801874413
Category : Law
Languages : en
Pages : 234

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Book Description
Drawing upon extensive experience in law, government service, teaching, and research, Ronald Cass offers a contribution to the ongoing public discussion on law and society. After opening his discussion with chapters on the rule of law in American society, Cass turns to the hard case of its application to the president of the United States. Through this prism Cass examines the behavior of judges who may not always act according to a "perfect model." This book provides a corrective to criticism of the American legal system raised all too frequently by some members of the academy. Rather than concentrating on relatively minor inconsistencies in the law and slight departures from the ideal of perfectly constrained decision making, Cass argues that the energies of his fellow scholars could be better spent on more serious defects in the legal system. With a special section on the 2000 presidential election, including the Florida recount and Supreme Court decision, The rule of law in America offers a look at a subject of interest to legal scholars and general readers alike.

Democracy and the Rule of Law

Democracy and the Rule of Law PDF Author: Adam Przeworski
Publisher: Cambridge University Press
ISBN: 9780521532662
Category : Law
Languages : en
Pages : 338

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Book Description
This book addresses the question of why governments sometimes follow the law and other times choose to evade the law. The traditional answer of jurists has been that laws have an autonomous causal efficacy: law rules when actions follow anterior norms; the relation between laws and actions is one of obedience, obligation, or compliance. Contrary to this conception, the authors defend a positive interpretation where the rule of law results from the strategic choices of relevant actors. Rule of law is just one possible outcome in which political actors process their conflicts using whatever resources they can muster: only when these actors seek to resolve their conflicts by recourse to la, does law rule. What distinguishes 'rule-of-law' as an institutional equilibrium from 'rule-by-law' is the distribution of power. The former emerges when no one group is strong enough to dominate the others and when the many use institutions to promote their interest.