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Recusant Witnesses and the McCarthyite Congressional Investigations

undertake the clearly judicial function of investigating particular wrongs. Kilbourn , 103 U.S. at 192–93. Where Senators stand accused of insider trading, the Senate can investigate into whether a particular firm has made trades on behalf of Senators, but it cannot “intru[de] into the affairs of the citizen” or “seek to ascertain any facts as to the conduct, methods, extent, or details of the business of the firm in question.” In re Chapman, 166 U.S. 661, 668–69 (1897). In upholding Congress’s power to compel testimony from the Attorney General’s brother concerning

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Acts of State, State Immunity, and Judicial Review in the United States

that parallel other methods of jurisdictional control and regulation in cases involving foreign states. Lord Wilberforce’s principle of “non-justiciability” was elucidated in Buttes Gas & Oil Co . v . Hammer (No . 3 ) [1982] A.C. 888 as follows: But, the ultimate question what issues are capable, and what are incapable, of judicial determination must be answered in closely similar terms in whatever country they arise, depending, as they must, upon an appreciation of the nature and limits of the judicial function. This has clearly received the consideration

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Sanctuary Cities: A Study in Modern Nullification?

greater good in the postwar years, Southerners of the 1820s searched their memories for instances of Northern reciprocity. Recalling none, many Southerners again embraced the doctrines of strict constructionism and localism.” Id . at 101. The election of Andrew Jackson in 1828 temporarily cooled the controversy, as Southerners expected the Tennessean to reduce the tariff. Id . at 99. Their optimism was misplaced, however; Jackson showed little interest in pressing for a reduction. Id . That same year, the South Carolina legislature adopted the Exposition and

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Laffer Curves and Home Production

equilibrium unemployment. He finds that home production brings the basic search equilibrium model of labor market closer to reality so that the neutrality result of proportional tax rate on employment disappears with the introduction of home production. Engström et al . (2001) explore tax differentiation between (physical) goods and services in a labor market search and matching model with home production. The authors show that a tax cut on service sector reduces unemployment and also that the introduction of sectoral tax differentiation with lower tax on services is

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When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

1 Introduction At the time of writing, Sweden is a party to approximately 80 bilateral tax treaties. Cf. Skatteverket, Rättslig vägledning, http://www4.skatteverket.se/rattsligvagledning , Search path: “Regler och ställningstaganden”, last visited on 19 September 2015. When concluding tax treaties with each other, states assume obligations and acquire rights under international law. For example, according to a treaty for the avoidance of double taxation concluded between Sweden and Macedonia in 1998, Sveriges överenskommelser med främmande makt 1998

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The taxpayer’s intentions: Subjective prerequisites in tax law

technical methods used in the statutory tax law can be investigated in several ways. For example, in Swedish research it is relatively common for systematics and disposition to be used as starting points and for evaluation. More language-oriented analyses is another option. (See, e . g ., Wahlgren 2014 .) Indeed, the legislative technique has been treated extensively (see, e . g ., Alhager 1999 ; Endicott 2000 ; Hellner 1991 ; Moëll 2003 ; Strömholm 1996 ; Wahlgren 2014 , also Wintgens 2002 , 2005 , in which a large number of other references can be found

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Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s

Södersten; see Södersten (1993) for assumptions and methods. The new tax system went a long way toward neutrality. However, the effective tax rate remained significantly higher for individual business ownership than for other owner categories and higher for individual business owners in most comparable countries OECD (1994) . 3 The Intellectual Underpinnings of the Increased Taxation of Individual Firm Ownership The belief that large-scale production and a collectivist social order fostered economic development had become influential in Sweden by the

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Permanent Establishment for Investors in Private Equity Funds—A Legal Analysis in Light of the Changes to the OECD Model (2017)

equity funds, as knowledge hereof constitutes a necessary foundation for the subsequent discussions. After this, a traditional legal dogmatic method is used to analyze the research question. The dogmatic analysis is divided in two main parts, as the question of creating a PE for the foreign investors will be considered in relation to both the main PE rule and the agency PE rule. The discussions will, among other things, draw on Danish experiences, as the question concerning PE for private equity investors has been dealt with in a number of recent decisions from the

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The Vaccine and Its Simulacra: Agnotology, Ontology and Biopolitics in France, 1800–1865

of the first vaccination campaigns (by 1805 there were at least 400,000 people vaccinated) fit into a context of mobilisation for war. According to one doctor, the new virus was supposed to produce »a magnificent race of men […] who would be able to compel foreign respect for the State«. J. Parfait, Réflexions historiques et critiques sur les dangers de la variole naturelle sur les différentes méthodes de traitement sur les avantages de ľinoculation et les succès de la vaccine pour ľextinction de la variole, Paris 1804, p. 67. In 1804, the Minister of the Interior

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Colonial Bureaucrats, Institutional Transplants, and Development in the 20th Century

literature on colonial and postcolonial administration, state building and the failures therein. Some entry points to this huge literature: Athul Kohli can serve as a starting point for the literature on colonial rule and development. Athul Kohli, State Directed Development, Cambridge 2004. Matthew Lange delivers a good account of direct and indirect rule in British colonies. Matthew Lange, Lineages of Despotism and Development, Chicago 2009. Jeffrey Herbst has recently published a revised version of his classic on African colonies. Jeffrey Herbst, States and Power in

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