Browse

You are looking at 71 - 80 of 326 items for :

  • History, Philosophy and Sociology of Law x
Clear All
Open access

Åsa Gunnarsson and Martin Eriksson

Abstract

This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.

Open access

Mauri Kotamäki

Abstract

In the earlier related literature, consumption tax rate Laffer curve is found to be strictly increasing (see Trabandt and Uhlig (2011)). In this paper, a general equilibrium macro model is augmented by introducing a substitute for private consumption in the form of home production. The introduction of home production brings about an additional margin of adjustment – an increase in consumption tax rate not only decreases labor supply and reduces the consumption tax base but also allows a substitution of market goods with home-produced goods. The main objective of this paper is to show that, after the introduction of home production, the consumption tax Laffer curve exhibits an inverse U-shape. Also the income tax Laffer curves are significantly altered. The result shown in this paper casts doubt on some of the earlier results in the literature.

Open access

Magnus Henrekson

Abstract

By the late 1960s, real effective taxation of income from individual firm ownership in Sweden approached 100 percent. A series of tax reforms has reversed this situation. This paper (1) elucidates the thinking behind the vision of creating a largely market-based system without wealthy capitalists and how that vision guided tax policy; (2) outlines and evaluates the changes in the tax code since the late 1970s, their empirical and intellectual basis, and their implications for the taxation of individual firm ownership; and (3) compares the size of the largest individual wealth holdings in the mid-1960s to their equivalents in the 2010s and discusses how the general public’s views have changed regarding sizeable income streams and wealth from business activity. Today, the tax code favors already wealthy individuals, while high labor income taxation combined with a high valuation of existing assets renders wealth accumulation difficult for persons with no initial wealth.

Open access

Mindaugas Šimonis

Abstract

A court administration striving to guarantee the independence and professionalism of the court and judges requires attention to judicial ethics. Judicial ethics as a system of professional values and as an institutional instrument of judiciary is an integral part of court administration which is based on the principle of self-regulation. The importance of court administration requires a scientific approach to its elements. Therefore, this article begins by providing analysis of the main objectives of judicial ethics and a comparative study on the European practices establishing judicial ethics. It also provides a systematic list of the basic principles of the conduct of judges that are established in different international standards and legal systems of different European countries. By analysing documents of different international institutions and codes of ethics of European countries, the author identifies a systematic structure and the fundamental starting point of modern judicial ethics. The methods of descriptive comparative analysis and observation of recent developments are dominant in this study. Reacting to the scientific problems and current needs of legal communities with regard to the enforcement of judicial ethics, the article presents approaches that could lead to increased effectiveness of ethics in the judiciary, as well as to the development of methods of enforcement of judicial ethics. The purpose of this article is not just to disclose the main international standards and regulations on judicial ethics in Europe, but also to make it practically valuable for developers of judicial ethics, taking into consideration the fact that recently many countries have been trying to reform and improve ethical systems in the judiciary. Given the limited scope of this article, other important elements of court administration and developing a comparative study of the content of judicial ethics and the jurisprudence of its implementation will be presented in future publications.

Open access

Raimundas Moisejevas

Abstract

One of the key principles of EU Competition law is a prohibition of the abuse of a dominant position established in the Article 102 of the TFEU. Predatory pricing is one of the forms of the abuse of dominant position. To decide whether the dominant undertaking has referred to predatory pricing it is necessary to check several elements: costs and prices of the dominant undertaking; the possibility to recoup losses; intent; and objective justifications. The Court of Justice, the European Commission and competition institutions in most member states perform extensive analysis of a relationship between costs and prices of a dominant undertaking while dealing with cases on predatory pricing. However, we believe that competition authorities should pay more attention to evaluation and to whether pricing will cause elimination of competitors and damage to consumers. This article critically reviews the framework of the analysis of predatory pricing in the practice of the Court of Justice and the European Commission.

Open access

Viktorija Rusinaitė

Abstract

In Belarus the state systematically hinders the development of civil society. NGOs have difficulties registering, functioning and sustaining their organisations. Some individuals related to the civil sector are persecuted, fined, imprisoned. Therefore a number of NGOs are registered abroad and civil society activists move with them to continue their work on Belarusian issues. In this article we aim to define people who left Belarus in order to work for Belarus as Belarusian Political Nomads, using the notion of transnational subjectivity to explore their migration strategies.

The article is based on 15 semi-structured interviews held in London (UK) and Vilnius (LT). Interviews were analysed using the concepts of transnational subjectivities and political nomadism, and combining elements from a critical events narrative analysis approach.

People who left Belarus to work for Belarus are Belarusian Political Nomads, because they create new democratic development visions for Belarus. Their individual political motivation can stem from the critical events that were registered in this research as turning points. Informants, individual conditions, histories and life experiences influence the outcomes of these events in terms of interpretation and induced motivation to engage in civil society activities.

Belarusian Political Nomads form their migration strategies on the basis of their transnational subjectivities, which can be characterised by temporal and symbolic relations to the receiving country, and long-term intensive dissociative relations to the sending countries’ political regime, as well as a strong relationship to the new visions of Belarus.

Open access

Ignas Kalpokas

Abstract

Employing a perspective informed by brand management, this article aims at understanding information warfare operations in social media. The state, seen as brand, must project an image of itself to both internal and foreign audiences to unite the domestic audience and/or attract global support. However, in constructing a brand, states are vulnerable to ‘sofa warriors’ – ordinary individuals who have been unwittingly recruited by hostile actors to disseminate (over social media or other platforms) a counter-brand, harmful to the state concerned. These new threats are investigated in light of recent tendencies in online branding, elucidating their status as a national security threat, with the potential to significantly disrupt life in political communities.

Open access

Hemen Philip Faga

Abstract

This paper is an attempt to draw distinctive lines between the concepts of cybercrime, cyber-attack, and cyber warfare in the current information age, in which it has become difficult to separate the activities of transnational criminals from acts of belligerents using cyberspace. The paper considers the implications of transnational cyber threats in international humanitarian law (IHL) with a particular focus on cyber-attacks by non-state actors, the principles of state responsibility, and the implications of targeting non-state perpetrators under IHL. It concludes that current international law constructs are inadequate to address the implications of transnational cyber threats; the author recommends consequential amendments to the laws of war in order to address the challenges posed by transnational cyber threats.

Open access

Ilona Michailovič and Liubovė Jarutienė

Abstract

This article examines problems of parole application in Lithuania. The research applies a qualitative study in order to learn the peculiarities of the work and decision-making of judges and parole boards. Additionally, this study analyzes social research reports, filled out by staff in correctional facilities. This study covers as many factors influencing parole application as possible, and takes into account the peculiarities of the particular parole stages. Conclusions of this study should help theorists and practitioners see parole application from the point of view of judges and parole board members. Moreover, this work should encourage dialogue between judges, prison staff and community members not only in Lithuania, but, also in other countries.