The Law between Objectivity and Power
Philip M. Bender (ed.)
Is law an instrument of the powerful or – on the contrary – an objective reality that limits power?
Published: Nomos, 2022, 477 p.
More informationElusive Effects of Oil and Gas Embargoes
The flow of forgone revenues of an oil or gas exporter turns out to be a poor and conceptually flawed indicator of the damage imposed on the embargoed country. This is due to the specific logic of markets for depletable natural resources. Kai A. Konrad and Marcel Thum study the effectiveness of oil and gas export embargoes, and focus also on the case of autocratically governed countries.
Published: Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2022-05.
More informationTaxing Profit in a Global Economy
Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella
Written by a group of leading tax specialists across law and economics, "Taxing Profit in a Global Economy" addresses fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit among countries.
Published: Oxford, 2021, Oxford University Press, 370 pages
More informationRegulatory Thickets – a Problem?
Stefano Barbieri, Kai A. Konrad
The growing thicket of regulatory rules in professional and private life is a well-known phenomenon in modern societies. Whereas specific rules and regulations may seem sensible, an excess of too strict and too deep regulations often creates problems, to the detriment of sensibility. Quite apart from issues of free personal development, this excess can curb the ability to innovate and inhibit the dynamics of growth, and thus undermine the foundations for societal welfare.
Published: Oxford University Law Blog, 17/12/2020
More informationTax Justice Beyond National Borders—International or Interpersonal?
Recent times have seen growing calls for considerations of justice to be given a greater role in international tax law. The main driver of these calls are distributive concerns, although agreement is still missing as to what this means in terms of both principle and practice. This article asks whether it is the task of international tax law to implement principles of distributive justice beyond the national context and gives an overview of how the ‘global justice debate’ in contemporary moral and political philosophy bears on this question.
Published: Oxford Journal of Legal Studies, 42/2022, No. 1, 133–160.
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