Search Results - subject:"burden of proof"

Demougin, Dominique; Fluet, Claude - Centre Interuniversitaire de Recherche en Analyse des … - 2002

This paper analyzes the incentive properties of the standard and burden of proof for a finding of negligence, when … optimal assignment of the burden of proof is shown to follow from the principle underlying the standard of proof. Our main …

Persistent link: https://www.econbiz.de/10005100970

Preponderance of Evidence

Demougin, Dominique; Fluet, Claude - CESifo - 2002

This paper analyzes the incentive properties of the standard and burden of proof for a finding of negligence, when … optimal assignment of the burden of proof follows from the principle underlying the standard of proof. Our main results are …

Persistent link: https://www.econbiz.de/10005051493

Preponderance of evidence

Demougin, Dominique; Fluet, Claude - 2002

Persistent link: https://www.econbiz.de/10011409967

The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage

Goldswain, G.K. - In: Meditari Accountancy Research 17 (2009) 2, pp. 61-83

This study analyses and discusses the application and constitutionality of the general onus of proof provision (section 82 of the Income Tax Act 58 of 1962 [the “Act”]), the presumption in favour of the State when criminal sanctions are applied to an offending taxpayer (section 104(2) of the...

Persistent link: https://www.econbiz.de/10014930488

The Burden of Proof in National Treatment Disputes and the Environment

Horn, Henrik - C.E.P.R. Discussion Papers - 2009

This paper examines the role of the burden of proof (BoP) in National Treatment (NT) disputes under trade agreements …

Persistent link: https://www.econbiz.de/10005025513

The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage

Goldswain, G.K. - In: Meditari Accountancy Research 17 (2009) September, pp. 61-83

Persistent link: https://www.econbiz.de/10009319815

Rules of Proof, Courts, and Incentives

Demougin, Dominique; Fluet, Claude - 2006

also arise under these rules. Directing courts as to the assignment of the burden of proof is then useful as a coordination … device. Alternatively, burden of proof guidelines are unnecessary if courts are allowed a more active or inquisitorial role …

Persistent link: https://www.econbiz.de/10005858072

Scientific Uncertainty and Science-Based Precaution

Weiss, Charles - In: International Environmental Agreements: Politics, Law … 3 (2003) 2, pp. 137-166

Persistent link: https://www.econbiz.de/10004965683

Preponderance of Evidence

Demougin, Dominique; Fluet, Claude - 2002

Persistent link: https://www.econbiz.de/10005844236