As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law - and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable - might seem risky. The risk may be that lawyers will...

To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...

The transport sector is one of the important components of economic systems. Besides positive effects, it is also a source of external costs transferred to other entities. Through the evaluation of current settings of the tax base and parameters of the road tax rate progressivity it was...

The digi-global economy and its effects on the law -- New business models, new "places" and tax systems -- Strategies of tax valorization of the new horizons of the digi-global economy -- The effects of tax valorization of novelties of the digi-global economy on the structure of democratic...

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and...

In this article, we have used a continuous EBIT-based model to study deferred taxation under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first calculated the probability of default, over a given...

We empirically assess international corporate tax avoidance by strategic location of innovative output. The analysis draws on the universe of patent applications to the European Patent Office linked with data on multinational entities (MNEs) in Europe. Four findings emerge: Firstly, patent...

"That law both affects and is affected by the surrounding culture is a proposition so obvious as to hardly need mentioning. Yet the precise direction and nature of this relationship is among the most vexing problems in comparative (or any) law. Is law a reflection of the surrounding culture or...

Introduction: history of taxation -- Chronology -- Taxation, the price we pay -- The basics of taxation -- Components of a tax -- The making of a "good" tax -- Role of taxation in our economy: U.S. agencies and institutions -- The internal revenue service (IRS) and common tax forms -- Congress...

"This monograph looks at how tax is intertwined with constitutional law and the state in the UK's history. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and...

Introduction -- Beneficial Ownership : From Conscience to Liberalism and Law -- Beneficial Ownership in Tax Law -- From Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped -- from US and UK Tax Treaty Policy into the Worldwide Tax Treaty Network -- Changing Skin in the OECD Model...

Mapping tax justice arguments / de Cogan -- A principle of 'natural justice' : Sir William Petty's Treatise of Taxes and contributions and the 'Royal Absolutist' Case for excise / Matthew Ward -- Balancing conflicting conceptions of justice in taxation / Sonja Dusarduijn and Hans Gribnau --...

Deckblatt -- Titelseite -- Impressum -- Inhalt -- Geleitwort des Reihenherausgebers -- Vorwort: Aufgabenstellung und Vorgehensweise -- 1 Rahmenbedingungen der Einführung und Anwendung eines Systems der Buchführung und der Jahresabschlusserstellung -- 1.1 Einordnung in das betriebliche...

Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...

Change and Stability in Global Tax Policy -- Power in International Tax Politics -- Countering Harmful Tax Practices -- The Swift Return of Tax Competition -- The Emergence of Multilateral AEI -- The BEPS Project : Long Live Arm's Length -- From Hegemony to Transatlantic Tax Battle?