Law & Society: Legislation eJournal最新文献_第3页

Несколько заметок о моральности всеобщей избирательной привилегии. Дополнительные материалы (The Few Notes on Universal Suffrage Morality. Supplementary Materials) 一些关于普选特权道德的笔记。额外的材料(大学道德准则上的恐惧笔记)。Supplementary材料)

Law & Society: Legislation eJournal Pub Date : 2017-11-23 DOI: 10.2139/SSRN.3076523

K. Yanovskiy, Sergei Zhavoronkov

引用次数: 0

Interpreting Tax Statutes: Should Judges Fight Tax Avoidance? 解读税法:法官是否应该打击避税?

Law & Society: Legislation eJournal Pub Date : 2017-10-30 DOI: 10.2139/SSRN.3063961

C. Asuzu

{"title":"Interpreting Tax Statutes: Should Judges Fight Tax Avoidance?","authors":"C. Asuzu","doi":"10.2139/SSRN.3063961","DOIUrl":"https://doi.org/10.2139/SSRN.3063961","url":null,"abstract":"Under our criminal law, if I shoot someone at midnight on 31 December 2017, with the malicious intention of killing him without just cause or excuse, and he dies a second after midnight on 2 January 2019 of the gunshot wounds I inflicted on him, I’m not guilty of his homicide. See section 314 of the Criminal Code. Tax avoidance is legal only in like sense in which my gunshot victim’s ill-advised delay in dying excuses me from a murder charge. What I’ve done is not noble. Neither is tax avoidance. “The avoidance of tax may be lawful but it is not … a virtue.” The common law has over several centuries developed guides to statutory interpretation. These guides or rules are usually referred to as canons of statutory construction or canons of statutory interpretation. Given their complexity and detail, tax statutes may indeed be a special breed of legislation as asserted by tax lawyers. Even so, tax statutes ought to be amenable to all canons of statutory interpretation. But the received professional wisdom, zealously buoyed by the tax-avoidance industry, is that most of the canons are not suitable for construing this putatively elite category of legislation. Indeed, going by authority and precedent, the Strict Constructionist Approach and the Literal Rule appear to be the only permissible guides to construing tax statutes. But must we be obsessed with precedent?","PeriodicalId":280037,"journal":{"name":"Law & Society: Legislation eJournal","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128499876","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

Information, Precedent, and Statute 信息、先例和法规

Law & Society: Legislation eJournal Pub Date : 2017-09-07 DOI: 10.2139/ssrn.3033815

Orlin Yalnazov

引用次数: 0

Uncontested Primaries: Causes and Consequences 无争议的初选:原因和后果

Law & Society: Legislation eJournal Pub Date : 2017-08-30 DOI: 10.2139/ssrn.3029301

Benoît S. Y. Crutzen, Nicolas Sahuguet

引用次数: 4

Professional Networks, Early Fundraising, and Electoral Success 专业网络，早期筹款和选举成功

Law & Society: Legislation eJournal Pub Date : 2016-12-28 DOI: 10.2139/ssrn.2891145

Adam Bonica

引用次数: 1

Why American Elections are Flawed (And How to Fix Them) 为什么美国选举存在缺陷(以及如何修复它们)

Law & Society: Legislation eJournal Pub Date : 2016-09-28 DOI: 10.2139/ssrn.2844793

P. Norris

{"title":"Why American Elections are Flawed (And How to Fix Them)","authors":"P. Norris","doi":"10.2139/ssrn.2844793","DOIUrl":"https://doi.org/10.2139/ssrn.2844793","url":null,"abstract":"Concern about how American elections work has risen since 2000 and has been exacerbated by events during the 2016 campaign. To understand these issues, the first section examines several major challenges facing U.S. elections, including deepening party polarization over electoral procedures, the vulnerability of electronic records to hacking, and the impact of deregulating campaign spending, compounding the lack of professional standards of electoral management. For a broader perspective, section 2 clarifies the core concept and measure of 'electoral integrity', the key yardstick used in this report to evaluate the performance of American contests. Section 3 compares cross-national evidence from expert surveys, finding that recent US elections have the worst performance among two-dozen Western democracies. Section 4 considers pragmatic reforms designed to strengthen U.S. electoral laws and procedures, recommending expanding secure and convenient registration and balloting facilities, improving the independence and professional standards of electoral management, monitoring performance, and strengthening impartial dispute resolution mechanisms. The conclusion summarizes the core argument and the reforms.","PeriodicalId":280037,"journal":{"name":"Law & Society: Legislation eJournal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126040270","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: 17

Moonlighting: The Private Employment of Off-Duty Officers 兼职:休班人员的私人雇佣

Law & Society: Legislation eJournal Pub Date : 2016-08-26 DOI: 10.2139/SSRN.2830652

Seth W. Stoughton

{"title":"Moonlighting: The Private Employment of Off-Duty Officers","authors":"Seth W. Stoughton","doi":"10.2139/SSRN.2830652","DOIUrl":"https://doi.org/10.2139/SSRN.2830652","url":null,"abstract":"Every day, law enforcement officers across the country don their uniforms, strap on their gun belts, and head to work. They carry the equipment and weapons that they have been issued, and they bear the badges that symbolize their authority, but they are not all reporting to the government agency that employs them. Instead, many are “moonlighting.” From directing traffic at a busy church parking lot to making arrests at a packed nightclub to using deadly force, uniformed off-duty officers exercise the full panoply of police powers while working for private employers.The private employment of off-duty officers blurs the line between private and public policing, raising questions about accountability, officer decision-making, police/community relationships, and the role that police agencies play in modern society. Thus far, however, the employment of off-duty officers by private companies has almost entirely evaded the attention of legal scholars. This Article is the first to provide an empirical assessment of moonlighting in the United States, reporting the results of an original survey of non-federal law enforcement agencies that collectively employ over 143,000 full-time sworn officers, almost a fifth of all state and local officers in the country. A substantial majority — about 80% — allow officers to engage moonlighting, and tens of thousands of officers at those agencies log millions of hours every year working for private employers. Yet governing law and agency policies reflect substantial variation in how off-duty employment is regulated. Moonlighting may be the norm, but as the multitudinous justifications for it, the many issues its raises, and the inconsistency in statutory and administrative regimes suggest, there is a strong need for attention to this area. This Article starts down that path by identifying stakeholders and considerations necessary to the development of professional best practices.","PeriodicalId":280037,"journal":{"name":"Law & Society: Legislation eJournal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132789089","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: 11

Validating Precinct-Level Measures of Fraud: Evidence from the Russian Electoral Cycle 2011-2012 验证选区层面的舞弊措施：2011-2012 年俄罗斯选举周期的证据

Law & Society: Legislation eJournal Pub Date : 2016-08-07 DOI: 10.2139/ssrn.2767713

K. Kalinin

引用次数: 3

Electoral Laws, Political Institutions and Long-Run Development: Evidence from Latin America, 1800-2012 选举法、政治制度与长期发展:来自拉丁美洲的证据，1800-2012

Law & Society: Legislation eJournal Pub Date : 2016-06-23 DOI: 10.2139/ssrn.2799672

R. Spruk

{"title":"Electoral Laws, Political Institutions and Long-Run Development: Evidence from Latin America, 1800-2012","authors":"R. Spruk","doi":"10.2139/ssrn.2799672","DOIUrl":"https://doi.org/10.2139/ssrn.2799672","url":null,"abstract":"This paper exploits the variation in the timing of electoral law enforcement across nine Latin American countries to consistently examine the contribution of de jure and de facto political institutions to long-run development. The set of novel measures of electoral law enforcement is constructed focusing on de jure vs. de facto suffrage extension, abolition of wealth- and literacy-based voting restrictions, electoral fraud and oppression drawing on the extensive and largely unexploited Latin American historical bibliography. A simple difference-in-differences model of de jure and de facto institutional development is built to account for the effect of electoral law enforcement on institutional development, and used as a source of variation in long-run development paths. The evidence suggests the timing of enforcing electoral laws largely accounts for the contrasting paths of de jure and de facto institutional development in post-independence Latin America. The institutional changes toward suffrage extension, removal of voting restrictions and level-playing field with more inclusive de jure and de facto institutional setup are associated with large-scale improvements in long-run development paths. The effects of de jure and de facto institutions on long-run development do not depend on sample selection, specification bias or unobserved heterogeneity. The counterfactual scenario suggests having de jure and de facto political institutions on a similar level to the United States since independence would yield massive economic gains by narrowing Latin America’s gap behind the U.S by a fifth. The counterfactual based on the institutional parallels of the U.S, Australia or United Kingdom in appears to speak in favor of large-scale gains in long-run development compared to the much smaller gains from the institutional design based on French, Spanish or Portuguese institutional benchmark.","PeriodicalId":280037,"journal":{"name":"Law & Society: Legislation eJournal","volume":"432 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115934182","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

FERC v. EPSA: Functionalism and the Electricity Industry of the Future FERC诉EPSA:功能主义和未来的电力工业

Law & Society: Legislation eJournal Pub Date : 2016-02-06 DOI: 10.2139/ssrn.2728764

M. Christiansen

引用次数: 2