As the OECD and the G20 strengthen their central role in the international tax policy arena, scholars and commentators increasingly question their legitimacy to impose standards and norms worldwide. Calls for greater participation of developing countries led the OECD to introduce the Inclusive...

The European institutions strive for more open and informal governance. The use of soft law is part of the new legislative policy, often also with a view to establishing closer cooperation or even harmonisation of direct taxation between the Member States in a non-binding way. The Code of...

The methods to select safety net beneficiaries are the subject of frequent debates. Targeting assessments usually focus on efficiency by documenting the pre-program profile of selected beneficiaries. This study provides a more comprehensive analysis of targeting performance through an experiment...

Since the 1990s, European integration has been characterized by a combination of politicization and differentiation. Starting with the Danish referendum on the Maastricht Treaty in 1992, which has led to a series of Danish opt-outs from the Treaty on European Union, domestic politicization has...

Assessing the legitimacy of any legal system is hard, but especially if the system in question is the volatile and contested field of international law. Recognizing limits of space and my capabilities, I reframe the task for this chapter. Rather than defending or attacking the legitimacy of...

There is an overall legitimacy crisis in courts. The sources of this crisis have, to a large extent, been misconstrued. While there has been significant writing depicting the diminished quality, effectiveness, and fairness of courts, these phenomena have, for the most part, been viewed as...

Legitimacy is the source of validity and reliability of law and authority. In terms of concept legality and legitimacy are different. If we look at jurisprudence, legitimacy of law is established from law of nature, sovereign authority, customs, social interest, revolution, judicial decision,...

While it is generally accepted that legitimacy is a desirable feature of accounting standards, ‘legitimacy' remains vaguely defined. Accordingly, I develop a model which highlights the role that accounting plays in classifying a manager's strategically structured transactions. The model...

This study investigates (1) whether legitimacy management motivates audit committees to voluntarily disclose their financial reporting oversight activities in the audit committee report and if so, (2) whether such legitimacy management disclosure strategy is effective. The answer is important...