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The world feels itself to be in transition, but to what is unclear. Will the liberal market model retain its normative primacy once some semblance of normality is restored, or will other varieties of capitalism, with a bigger role of the state, acquire more legitimacy? The answer depends partly...
Persistent link: https://www.econbiz.de/10013152286
From the standpoint of policies, the different branches of economics may be aggregated into two categories: dirigiste and laissez fairist. Dirigiste theories in economics have been based primarily on the complexity of commodities: this allows commodities to be ranked according to the...
Persistent link: https://www.econbiz.de/10014157619
Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...
Persistent link: https://www.econbiz.de/10014122675
We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...
Persistent link: https://www.econbiz.de/10012964603
Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax...
Persistent link: https://www.econbiz.de/10013218278
AbstractThis article corresponds to the Opening Magisterial Lecture of the 2021 Course of the Royal Galician Academy of Science, which I gave on May 5th, 2021.The first part ("Introduction") describes the essential features of the two types of globalization seen in modern times: the so-called...
Persistent link: https://www.econbiz.de/10013221072
An “ethics explosion” is emerging in the international investment arena in many different ways. Along with the EU’s strong desire to regulate the ethical aspects of adjudicators’ duties in its latest generation of IIAs, whether already in force or still under negotiation, a growing...
Persistent link: https://www.econbiz.de/10013222516
This paper provides an overview of the political economy literature dealing with questions related to global governance, with a particular focus on its democratization. It further outlines an ambitious research agenda for bringing global governance and its structures within the political economy...
Persistent link: https://www.econbiz.de/10013491735
The article discusses the concept of globalization from different points of view, evolution, ideological support, limits, and possible alternatives. As methodology, the research is based on extensive literature revision. It is concluded that as long as the current pattern of capital...
Persistent link: https://www.econbiz.de/10013086890
This is an introduction to a new development in the international arena that poses a threat to the ability of countries to tailor patent and regulatory laws to promote access to medicine. Basically, certain international agreements permit foreign companies to sue a country for compensation if...
Persistent link: https://www.econbiz.de/10012924483