International Journal of Law and Public Administration最新文献_第3页

Tax Avoidance — Methodology for Quantification and the Case of the Netherlands 避税-量化方法和荷兰案例

International Journal of Law and Public Administration Pub Date : 2019-05-21 DOI: 10.11114/IJLPA.V2I1.4277

M. Kerste, B. Baarsma, J. Weda

{"title":"Tax Avoidance — Methodology for Quantification and the Case of the Netherlands","authors":"M. Kerste, B. Baarsma, J. Weda","doi":"10.11114/IJLPA.V2I1.4277","DOIUrl":"https://doi.org/10.11114/IJLPA.V2I1.4277","url":null,"abstract":"The goal of this paper is to define and quantitatively measure tax avoidance. So far any rigorous assessment of financial flows related to tax avoidance that entails paying (almost) no taxes, is lacking. This prevents a proper assessment of the necessity for further regulation to fight such undesirable tax avoidance. Quantifying tax avoidance provides a sound starting point for assessing the severity of regulation – matching the expected benefits with costs – and sheds further light on the possible design of effective regulation. The paper defines tax avoidance as the legal use of tax constructions aimed at paying (almost) no taxes in the entire international financial chain. Our paper shows that in order to prevent international tax systems from being used for such double non-taxation, governments could introduce a withholding tax on outgoing interest and royalty flows to low tax jurisdictions (tax havens). If the low tax threshold is set at 15% or 10% respectively, then depending on the choice for one of the two provided definitions of ‘low tax jurisdiction’, we find that the combined outgoing royalty and interest flow related to tax avoidance via Dutch conduit companies was on average 9.7 or 11.9 billion euro per year in the period 2009-2013.","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115769169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Wrongful Convictions and the State Risk Harm Paradigm 错误定罪与国家风险伤害范式

International Journal of Law and Public Administration Pub Date : 2019-04-06 DOI: 10.11114/IJLPA.V2I1.4117

M. F. McLellan

{"title":"Wrongful Convictions and the State Risk Harm Paradigm","authors":"M. F. McLellan","doi":"10.11114/IJLPA.V2I1.4117","DOIUrl":"https://doi.org/10.11114/IJLPA.V2I1.4117","url":null,"abstract":"What has been seen in the last thirty-five years is a significant shift in the psyche of contemporary society. Beck’s theory of “risk society” has captured the concerns of governments and its institutions to focus fears on risks and insecurity. Within the criminal justice context, this has led to the pervasive consciousness that crime has become part of the everyday experience to be controlled by risk management techniques framed within Foucault’s concept of “governmentality.” Crime has become a ubiquitous risk that must be routinely assessed and managed. This shift in criminological thought has also been seen in the move away from the liberal ideals of due process to the favoring of public protection over the rights of individuals found within the normative model of crime control. The problem in this devaluation of due process is the consequent imbalance of power between the individual and the State. Due process rights are enshrined in the Charter to protect against this imbalance and are never more important than when loss of liberty is at stake, most particularly when the errors due to the constriction of these rights contribute to the acknowledged systemic factors that lead to wrongful convictions.","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"714 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123009131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What Future for Policing? Some Reflections on the Concept and Purpose of Policing and Their Implications for Police Reform in England and Wales 警务的未来如何?关于警务概念和目的的思考及其对英格兰和威尔士警务改革的启示

International Journal of Law and Public Administration Pub Date : 2019-03-19 DOI: 10.11114/IJLPA.V2I1.4158

Andrew Williams, Craig Paterson

{"title":"What Future for Policing? Some Reflections on the Concept and Purpose of Policing and Their Implications for Police Reform in England and Wales","authors":"Andrew Williams, Craig Paterson","doi":"10.11114/IJLPA.V2I1.4158","DOIUrl":"https://doi.org/10.11114/IJLPA.V2I1.4158","url":null,"abstract":"Policing develops in different ways at different times and to differing demands in states around the world. Thus, policing and security models are established and evolve in the context of the host society. In England and Wales, modern bureaucratic policing emerged from a locally focused and administered system. Following on from this, contemporary Anglo-American policing aligns, to varying degrees, with the political, socio-cultural, legal and ideological aspects of contemporary liberal democratic society with its emphasis on democratic localism and decentralised accountability. Policing is also a field where Anglo-American and other western states provide support to transitional states with often different developmental paths. The transitional states seek, or have imposed on them (depending upon your perspective), western democratic models of policing and the policies, programmes, institutions and tactics associated with these models. This paper reviews the conceptual and theoretical assumptions that underpin thinking about policing and asks whether there is a sufficiently common philosophical and conceptual understanding of policing across nation states to support the development of policing rather than just a common understanding of police functions. This is profoundly important when considering different conceptual understandings of policing and how that is applied in support of the reform of policing in transitional states. The paper calls for a concerted effort to conceptualise a philosophical understanding of policing and its relationship to social development.","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129801240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Silencing Indigenous Knowledge Systems: Analysis of Canadian Educational, Legal and Administrative Practice 土著知识体系的沉默:加拿大教育、法律和行政实践分析

International Journal of Law and Public Administration Pub Date : 2019-03-19 DOI: 10.11114/IJLPA.V2I1.4157

L. Clarysse, Shannon A. Moore

{"title":"Silencing Indigenous Knowledge Systems: Analysis of Canadian Educational, Legal and Administrative Practice","authors":"L. Clarysse, Shannon A. Moore","doi":"10.11114/IJLPA.V2I1.4157","DOIUrl":"https://doi.org/10.11114/IJLPA.V2I1.4157","url":null,"abstract":"As a result of the Truth and Reconciliation Commission of Canada (or TRCC, 2015a, 2015b), calls to action concerning education and law reform have been made. Currently, there is an increase in reconciliation discourse in law, healthcare and education policy, curricula and pedagogy. In Canada, efforts to decolonize institutional structures compel scholars and activists to highlight the imperative of critical analysis of identity and place in answering the calls to action. Although it was developed by the Ministry of Education for the province of Ontario, more than a decade ago, prior to the TRCC, the First Nations, Métis, and Inuit Education Policy Framework continues to inform policy and administrative procedures. Informed by Indigenous knowledge systems embedded in restorative justice and peace-building practices, this paper presents a critical analysis of the First Nations, Métis, and Inuit Education Policy Framework (2007) and finds evidence resembling discursive settler-colonial patterns of Indigenous erasure through the practice of silencing Indigenous participation and voice. Through this critical analysis, several themes emerged including colonialism, survivance, patriarchy, self-identification, notions of education, assessment, and “us versus them” binary narratives. In response, this paper argues for a trans-systemic and transdisciplinary approach to the critical analysis of discursive patterns of silencing and erasure in policy, law reform, and administrative processes. Further, through deepening interpretations and understandings of Indigenous theory and knowledge systems, it may be possible for settler-colonial stakeholders to more acutely discern the impact of settler-colonialism embedded in education, policy, administration, and legal discourses. These findings have implications for educators and administrators as well as administrative, law and policy reform. ","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125911497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Reviewer Acknowledgements for International Journal of Law and Public Administration, Vol. 1 《国际法律与公共管理杂志》第1卷审稿人致谢

International Journal of Law and Public Administration Pub Date : 2018-12-23 DOI: 10.11114/IJLPA.V1I2.3900

B. Brown

引用次数: 2

Case Study: Preventing and Resolving Conflict Between Bahamian Nationals and the Haitian Diaspora that Reside in The Bahamas 案例研究:预防和解决巴哈马国民与居住在巴哈马的海地侨民之间的冲突

International Journal of Law and Public Administration Pub Date : 2018-12-22 DOI: 10.11114/ijlpa.v1i2.3898

Abdul D Knowles

引用次数: 3

Decisions of the Ethiopian Federal Supreme Court Cassation Division: Imprescriptible Invalidation of Contract of Land Sale 埃塞俄比亚联邦最高法院上诉分庭的判决:土地买卖合同的不可时效无效

International Journal of Law and Public Administration Pub Date : 2018-12-21 DOI: 10.11114/IJLPA.V1I2.3774

Yirgalem Germu Berega

{"title":"Decisions of the Ethiopian Federal Supreme Court Cassation Division: Imprescriptible Invalidation of Contract of Land Sale","authors":"Yirgalem Germu Berega","doi":"10.11114/IJLPA.V1I2.3774","DOIUrl":"https://doi.org/10.11114/IJLPA.V1I2.3774","url":null,"abstract":"In many parts of Ethiopia, land is the base for economic resources and prestige, as provided under the Constitution of Federal Democratic Republic of Ethiopia this valuable asset is exclusively vested in the State and the peoples of Ethiopia. Land is a common property of the Nations, Nationalities and Peoples of Ethiopia and shall not be subject to sale or to other means of exchange. Concerning contractual agreement, sale of land is made imprescriptible by the decision of the Federal Supreme Court Cassation Division. The problem of this decision is that the civil code of the state provides ten years of period of limitation for invalidation of contract, made no clear exception for that matter, and the Cassation Division is empowered to only interpret the law of the state, not making a new law. Based on the problem narrated, the following questions are posed: whether the decision of the division falls under the ambit of its mandate or not and what is the practical value of the ruling? The questions are addressed via consultation of legal instruments of the state, the decisions of the cassation division and scholarly materials on the area.","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125436458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Factors Forming Public Appraisal on Service Quality of Sukabumi Municipal Water Supply Company (PDAM) 苏kabumi市政供水公司服务质量公众评价因素分析

International Journal of Law and Public Administration Pub Date : 2018-12-21 DOI: 10.11114/ijlpa.v1i2.3760

Ike Rachmawati, I. Kania, Ujuh Juhana

引用次数: 1

The Relevance of Technology Neutrality to the Design of Laws to Criminalise Cyberbullying 技术中立性与网络欺凌犯罪化法律设计的相关性

International Journal of Law and Public Administration Pub Date : 2018-12-13 DOI: 10.11114/ijlpa.v1i2.3769

Niloufer Selvadurai

{"title":"The Relevance of Technology Neutrality to the Design of Laws to Criminalise Cyberbullying","authors":"Niloufer Selvadurai","doi":"10.11114/ijlpa.v1i2.3769","DOIUrl":"https://doi.org/10.11114/ijlpa.v1i2.3769","url":null,"abstract":"Despite there being widespread agreement that cyberbullying is a serious societal problem, there is little consensus on the laws and policies that should be implemented by government to address this issue. Whilst some commentators frame cyberbullying as a psychosocial problem that is most appropriately addressed through education and public health initiatives others see it as a legal issue that requires legislative reform. Further, whilst some call for the creation of a specific offence of cyberbullying others advance the importance of technology neutrality and recommend prosecuting online and offline bullying behaviour within a single coherent legal framework. In such a context, the purpose of the present article is to examine the adequacy of Australia’s present law and policy on cyberbullying, and consider the merits of creating a dedicated offence of cyberbullying. In this regard, special consideration will be given to the 2018 report of the Senate Legal and Constitutional Affairs References Committee entitled Adequacy of existing offences in the Commonwealth Criminal Code and of State and Territory criminal laws to capture cyberbullying. After considering relevant legislation, case law, scholarly discourse and reform discourse, the paper supports the Senate Committee’s decision to not recommend the creation of a new offence of cyberbullying and suggests that such a course supports technology neutrality and enhances the consistency and longevity of laws in this area.","PeriodicalId":231433,"journal":{"name":"International Journal of Law and Public Administration","volume":"311 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116803743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Suspicious minds: Police Attitudes to Mental Ill Health 多疑的头脑:警察对精神疾病的态度

International Journal of Law and Public Administration Pub Date : 2018-12-13 DOI: 10.11114/IJLPA.V1I2.3878

S. Bell, Sue Palmer-Conn

引用次数: 16