{"title":"(Dis)obeying the law: corporate tax morale in developing countries","authors":"RITA DE LA FERIA, TU ANH TRAN","doi":"10.1111/jols.70051","DOIUrl":"10.1111/jols.70051","url":null,"abstract":"<p>Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non-compliance is known to be significant among small and medium-sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries. This article introduces a novel theoretical framework for understanding the tax morale of corporate taxpayers, identifying five endogenous and six exogenous motivations for tax (non-)compliance. The proposed framework is informed by an innovative methodological approach using a triangulation of primary data, including 42 interviews and 86 court cases, with a focus on value-added tax and corporate income tax. This article addresses for the first time a crucial question: why is compliance with tax law among SMEs so low, particularly in developing countries? It empirically demonstrates that SMEs’ tax behaviour is influenced by psychological factors, identifying the existence of corporate tax morale that <i>prima facie</i> runs counter to both the legal fiction that holds that SMEs are separate legal entities and the standard tax policy assumption that VAT is a full neutral tax for businesses.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"51-74"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70051","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
MATTHEW WATKINS, JOHN HARRINGTON, RUBY REED-BERENDT, ANNE-MAREE FARRELL
{"title":"Territory, values, and health law in a devolved United Kingdom: examining the role of the gift in opt-out organ donation","authors":"MATTHEW WATKINS, JOHN HARRINGTON, RUBY REED-BERENDT, ANNE-MAREE FARRELL","doi":"10.1111/jols.70031","DOIUrl":"10.1111/jols.70031","url":null,"abstract":"<p>Devolution since 1998 has seen administrations in England, Northern Ireland, Scotland, and Wales gain distinct powers over a range of policy fields, with health prominent among them. This poses two pressing questions for socio-legal scholarship that we address in this article: to what extent are changing territorial arrangements significant for the substance of United Kingdom (UK) health law and the values by which it is oriented, and what role is played by devolved health law in redefining territories and values within the UK? Informed by perspectives from human geography and policy studies, and drawing on our own qualitative empirical research, we examine recent lawmaking processes in relation to organ donation reform. ‘Opt-out’ or ‘presumed consent’ schemes, adopted in sequence in each of the UK countries, appear to challenge the centrality of voluntary altruism, extolled as a fundamentally British value in Richard Titmuss’ post-war work on social policy. Our findings confirm that there has been a reterritorialization of values under devolution, with greater emphasis on sub-state identities. However, they also indicate the persistence of a common space of policy learning across the UK and an enduring concern with altruism in this area.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"75-99"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70031","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Green Transitional Justice By Rachel Killean and Lauren Dempster, London: Routledge, 2025, 304 pp., £31.99","authors":"SHASHI KANT YADAV","doi":"10.1111/jols.70032","DOIUrl":"10.1111/jols.70032","url":null,"abstract":"","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"174-179"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Biotechnology, Gestation, and the Law By Elizabeth Chloe Romanis, Oxford: Oxford University Press, 2025, 240 pp., £100.00","authors":"AMEL ALGHRANI","doi":"10.1111/jols.70033","DOIUrl":"10.1111/jols.70033","url":null,"abstract":"","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"180-183"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
NIGEL BALMER, CATRINA DENVIR, HUGH MCDONALD, EMILY S. TAYLOR POPPE
{"title":"What makes a legal problem? Dispute characteristics and the construction of legality","authors":"NIGEL BALMER, CATRINA DENVIR, HUGH MCDONALD, EMILY S. TAYLOR POPPE","doi":"10.1111/jols.70036","DOIUrl":"10.1111/jols.70036","url":null,"abstract":"<p>Individuals rarely turn to law when faced with civil legal problems and often do not perceive the problems that they experience as legal matters. Though not all justiciable problems require recourse to lawyers or legal institutions, the dynamics of legal characterization and responsive behaviour are important for understanding dispute processing and developing targeted policy interventions. Extant survey research documents the importance of problem type in shaping perceptions of legality and responsive action but has been limited in its ability to interrogate problem-level predictors. Using an experimental approach, this study extends existing research by investigating the effect of the amount at stake, the position within the dispute, and the allocation of fault on the likelihood that respondents identify problems as legal matters and would seek legal assistance. The findings confirm that characterization is not a wholly subjective phenomenon and that certain contextual features amplify the likelihood of a problem being viewed as legal.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"3-26"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70036","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pornography, Rough Sex and Gendered Harm: Just Sex on Screen? By Samantha Keene, London: Routledge, 2025, 204 pp., £145.00","authors":"VANESSA E. MUNRO","doi":"10.1111/jols.70034","DOIUrl":"10.1111/jols.70034","url":null,"abstract":"","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"170-173"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The governance of global supply chains: empirical insights from the ready-made garment industry in Bangladesh a decade after Rana Plaza","authors":"TASKIN IQBAL","doi":"10.1111/jols.70049","DOIUrl":"10.1111/jols.70049","url":null,"abstract":"<p>The regulation of activities in global supply chains presents significant challenges, particularly in establishing corporate accountability for human rights violations and addressing extraterritorial oversight. Due to the unwillingness or limited capacity of governments to regulate the social externalities of global business activities, the last decade has seen an increase in schemes that use non-state authority to govern corporate conduct beyond borders. Drawing on a qualitative study of the ready-made garment industry in Bangladesh, this article examines the effectiveness of industry-led private governance regimes and the corporate social responsibility (CSR) practices of multinational corporations in global supply chains, as well as the extent to which private governance can serve as an effective alternative to obligatory regulatory frameworks. The findings confirm that, while both voluntary and mandatory regulatory mechanisms are beneficial, various factors hinder their execution and limit their ability to adequately address corporate abuses of human rights.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"100-123"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70049","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Legal mobilization and anti-fluoridation campaigning in post-war Britain","authors":"JANET WESTON","doi":"10.1111/jols.70048","DOIUrl":"10.1111/jols.70048","url":null,"abstract":"<p>The fluoridation of public water supplies to improve dental health is often cited as an example of an ‘intractable controversy’ in public health, reflecting deeply held principles about rights and the public sphere. This article examines legal mobilization to prevent fluoridation in Britain, from the first pilot studies in the mid-1950s through to <i>McColl</i> v. <i>Strathclyde</i> in 1983 and the subsequent Water (Fluoridation) Act 1985. I argue that efforts to evade the objections of anti-fluoridationists helped to create an ambiguous legal position from the outset, generating an opportunity for campaigners to use the law to stop fluoridation schemes. I show that, despite there being no decisive legal judgments in their favour, the legal campaigns of anti-fluoridationists were remarkably successful in terms of their indirect effects. Finally, building on recent work that highlights legal mobilization by conservative causes, this historical case study offers insight into the rights claims of a politically diverse populist movement.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"150-169"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70048","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"SLSA E-Newsletter","authors":"","doi":"10.1111/jols.70055","DOIUrl":"10.1111/jols.70055","url":null,"abstract":"","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"E1-E16"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147684182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Webs within the web: the role of epistemic injustice in creating barriers to public legal information about rights in a digital age","authors":"LINDA MULCAHY, JOSEPH PATRICK MCAULAY","doi":"10.1111/jols.70050","DOIUrl":"10.1111/jols.70050","url":null,"abstract":"<p>Despite concerns over the ability of citizens to understand and act on their legal rights, there has been little debate about what the effective provision of public legal information about rights entails. Viewed through the lens of epistemic injustice, this article reveals the ways in which organizations with epistemic privilege can obfuscate the understanding of rights by resorting to displays of epistemic superiority and pre-emptive smothering of testimony. The article draws on the results of a critical discourse analysis of over 250 authoritative webpages that provide information on how to complain about healthcare provision. Focusing on tone, language, vocabulary, and format, the analysis looks at the role played by political design and fragmented discursive infrastructures, the characterization of information seekers as occupying liminal spaces, the use of professional and rarefied language in pre-emptively undermining the testimony of the laity, and the ways in which the internet and hyperlinks facilitate epistemic obfuscation.</p>","PeriodicalId":51544,"journal":{"name":"Journal of Law and Society","volume":"53 1","pages":"124-149"},"PeriodicalIF":1.9,"publicationDate":"2026-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jols.70050","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147682920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}