Modern risks are increasingly complex. Experts provide sober insights into the consequences of our regulatory choices. But these same risks also breed greater uncertainties and, thus, harder political decisions. Ever more urgent, then, becomes the need to ensure those decisions are transparent...

This article analyzes the meaning and role of formalism in competition law. Drawing on general legal theory and philosophy, this article conceives of formalism as decision-making constrained by rules, whereby rules exclude considerations from the decision-making process. It analyzes the degree...

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

Die EU hat durch die Zinsenrichtlinie einerseits eindeutig von einer Politik, die auf einem Vertrauen gegenüber dem Bürger und einer gewissen Selbstbestimmung beruhte, zu einer Vorgehensweise gewechselt die durch Misstrauen und Kontrolle geprägt ist. Andererseits erscheinen die Regelungen der...

The formation and expansion of the European Union (EU) have attracted much attention. However, the impact on the level of corruption in a nation after joining the Union has not been formally studied. Any nation that joins the European Union potentially faces two different and opposite effects on...

This paper compares the different approach that United States and Europe have embraced in designing their Leniency programme. The analysis first explains the rationale underlying such programme, sketching the economic principles on which it rests. It follows highlighting those crucial features...

Most competition authorities in the world (in Europe, in particular) impose a suboptimal level of fines. In this paper two attempting explanations are proposed, based on accountability strategies and career concerns of governing bodies of these agencies. In order to compensate the distortion in...

Whistleblowing has an important role to play in the functioning and evolution of democratic society.This paper identifies objectives for whistleblowing law, which have the overarching objective of serving the public interest. It then sets out potential statutory reforms to UK whistleblowing law...