, “perceived” or “actual.” Id .
An analogous paragraph to the above paragraph applies to law students and lawyers in the sense that improving the happiness, mental health, and quality of life for law students and lawyers can and should be priorities for them, their clients, and our society-at-large. Happy and healthy law students learn how to be happy and healthy lawyers who can more effectively serve their clients. Learning to live with a growth mindset, more balance, better and more sleep, more resilience, and stress management are perspectives and skills that law
, 29 (1998) (Scalia, J., dissenting). Finally, Justice Scalia worked to eliminate prudential doctrines, preferring in the absence of perceived constitutional limits to define the right of individuals to sue by reference to the text of applicable legislation. See Lexmark Int’l, Inc. v. Static Control Components, Inc., 134 S. Ct. 1377 (2014). In all of these settings, Justice Scalia played a leading role in re-shaping jurisdictional law that runs counter to his professed adherence to the method of originalist interpretation.
In tracing the arc of Justice Scalia
dignity of human life increases.”); D AVID S. B OGEN , P RIVILEGES AND I MMUNITIES . A R EFERENCE G UIDE TO THE U NITED S TATES C ONSTITUTION (2003).
The purpose of this article is partially to fill this gap by analyzing early American courts’ use of the term “fundamental right”. First, we will consider in what instances the courts used the term “fundamental rights” and what they considered those rights to be. Secondly, we will look at what the courts perceived to be the source of fundamental rights. Were the rights bestowed upon the individual person by the
should we be by the promise of eventual victory? Before it was accepted that the earth revolves around the sun, dozens of generations lived and died, confident in believing the opposite. Also, Milton posits “free and open” encounters, but how common are they, given the advantages typically enjoyed by the status quo? Do we really choose beliefs in the marketplace of ideas in the same way we choose, say, deodorant or beer, in the marketplace of products? For we overvalue our pre-existing beliefs as a way of saving us from having to admit mistakes; we perceive (or
is necessary elsewhere as well. I expect that the same cognitive scientists whom Schauer references seek to use terms precisely, and without internal contradictions, in their work rather than think like ordinary people. “Moreover, people think of concepts and categories in terms of properties—like flying for birds and grapes for wine—that may not hold even for all of the central cases of the category. And although cognitive scientists debate about many things, this is not one of them, for it is widely recognized that a picture of concept formation that stresses
In a previous article, published in Intertax 2014 , tax psychology is described in terms of communication and how the Tax Agency and the taxable person interact and perceive each other from the perspectives of psychology, jurisprudence and ethics. Professional communication was emphasised as particularly important in tax law disputes, as it can help to avoid unnecessary tax processes and personal stress. The ethical values involved in empathic and professional communication were likewise considered beneficial since the taxpayers can feel
“aggressive” because it is perceived as unfair. Moreover, justifying such calculating minimalist compliance with the law as playing by the rules, may even be perceived as hypocrisy by some (see for example Browning 2007 ).
However, not all tax planning should be seen as morally unacceptable. Businesses may, for instance, have a low effective tax rate because they make use of tax incentives ( e . g ., for R&D). Tax incentives are used to achieve all kinds of economic, social and cultural policy goals. In times of financial crisis, for example, businesses benefit from tax
apart from its taxation advantages, the greater the risk that the court in Norway will disregard it when appraising it for taxation purposes. Tax benefits are not enough in themselves, however. Some uncertainty seems to prevail about whether the degree to which the taxpayer intended to gain tax benefits should play a role. Originally it was stressed that the appraisal must concern circumstances from an unbiased point of view, but Zimmer (2014a) states that in recent years there has been a shift toward increasing the importance of the subjective aspects. The Telenor
be organized so that each of the 11 assumption corresponds to a separate section. I will use a methodology tailored to suit its purpose. It should be clearly understood that in writing this article, I have no intention to criticise the work of any single tax-law scholar. What I wish to stress is what I conceive to be a failure of an entire system. For this reason, I will approach my task as typically legal scholars do when analyzing and assessing a highlighted proposition rather than its utterance by some particular person or institution at some particular occasion
the last decade or two, though with some vague features. According to survey by FIBS (Finland’s leading corporate responsibility network), 37% of the largest Finnish companies have actively worked for tax transparency and tax reporting within their CSR activities. The survey was executed in January–March 2017 by interviewing 200 CEOs and CSR directors among the top 1000 companies in Finland. In 2015 the respective share was 25%. In the framework of 3P (“planet, people, profit”), it is natural to perceive taxation as a part of economic responsibility, albeit very