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Books on the topic 'Principle of fiscal neutrality'

Author: Grafiati

Published: 24 April 2022

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1

Smith, Stephen. Neutrality and subsidiarity in taxation. London: Kluwer Law International, 1996.

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2

1963-, Lawlor J., and Scott Sue, eds. The fiscal system and the polluter pays principle: A case study of Ireland. Aldershot, Hants., England: Brookfield, Vt., 1997.

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3

New York (State). Legislature. Assembly. Committee on Corporations, Authorities, and Commissions. "Net neutrality" or the principle that data on the Internet is moved blindly and impartially, without regard to content, destination or source. New York, N.Y: EN-DE Reporting Services, 2007.

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4

Schmitt-Grohe, Stephanie. Anticipated ramsey reforms and the uniform taxation principle: The role of international financial markets. Cambridge, Mass: National Bureau of Economic Research, 2003.

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5

Government, California Legislature Senate Committee on Local. LAFCO governance issues & new cities' revenue neutrality: An interim hearing of the Senate Local Government Committee. Sacramento, CA: Senate Publications, 1998.

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6

Catsambas, Thanos. Government expenditures as a citizens' evaluation of public output: Public choice and the benefit principle of taxation. Washington, D.C. (1818 H St. NW Washington, DC 20433): Country Dept., World Bank, 1993.

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7

Buiter, Willem H. The young person's guide to neutrality, price level indeterminacy, interest rate pegs, and fiscal theories of the price level. Cambridge, MA: National Bureau of Economic Research, 1998.

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8

Chappell, Philip, Bill Robinson, and John Kay. Which Road to Fiscal Neutrality? (IEA Readings). Institute of Economic Affairs (IEA), 1990.

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9

Barrett, Alan, John Lawlor, and Sue Scott. The Fiscal System and the Polluter Pays Principle. Routledge, 2019. http://dx.doi.org/10.4324/9780429398346.

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10

Sullivan, Meghan. Neutrality and Life Extension. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198812845.003.0010.

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This chapter applies the theory of temporal neutrality to the Lazarus problem: the problem of explaining when (if ever) it is prudentially rational to prefer an afterlife (any period of extended conscious existence after some irreversible radical change) over annihilation. The chapter considers three questions we might ask when determining the value of our afterlife. Would it be worthwhile to live in the new state? How different is it from our current life? What would it be like? Call these the satisfaction, difference, and phenomenological questions respectively. The chapter argues that we only need to answer the first question if we want to determine whether to prefer an afterlife and proposes the Weak Forecasting for Life Extension principle as a solution to the Lazarus problem. The chapter addresses worries raised by several cases (e.g., Still Alice, Parfit’s Russian Nobleman, Paul’s Vampire) that involve cognitive difference or failures in phenomenological projection.

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11

Kelman, Mark Gregory. Strategy or Principle?: The Choice Between Regulation and Taxation. University of Michigan Press, 1999.

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12

Sullivan, Meghan. Neutrality, Sunk Costs, and Commitment. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198812845.003.0009.

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This chapter applies the theory of temporal neutrality to past commitments. How do we distinguish irrational sunk cost reasoning from rationally permissible honoring of past plans? The chapter provides a parallel principle to Weak Forecasting called Weak Honoring that explains the difference. Roughly, given full information, it is permissible to choose any option you have not foresworn and will never regret over any option you have foresworn or will regret. The chapter considers alternative solutions to the sunk cost puzzle drawn from Nozick (rational irrationality), Bratman and Holton (commitment), Hurka and Kelly (structuralism), and Korsgaard (integrity). It raises objections for each of these alternative accounts.

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13

Vallier, Kevin, and Michael Weber. Neutrality and the Religion Analogy. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190666187.003.0010.

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Neutralitarian liberalism, which holds that the state should be neutral toward controversial conceptions of the good, is often defended as a generalization from religious liberty—a more abstract statement of the principle that supports the tradition of religious freedom. The analogy misapprehends the core case upon which it is based. The American tradition of freedom of religion itself rests on a controversial conception of the good: the idea that religion is valuable and that legal rules should be crafted for the purpose of protecting that value. Disestablishment entails a kind of neutrality toward certain contested conceptions of the good. This, however, is not neutralitarian liberalism and in fact is inconsistent with it.

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14

Montoya, Milton Fernando. The Coal Dilemma. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198822080.003.0011.

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This chapter discusses the need to promote and implement technologies that allow the efficient and low production of carbon dioxide emissions generated by coal-fired power plants in Colombia. This takes place in a context where the country seeks to guarantee the reliability and energy security of the electric system. Besides, in seeking to honour the commitments made in matters of greenhouse gas reduction according to the COP21 Paris Agreement. Thus, in the Colombian case, where dependence on hydraulic technology is evident, it is necessary to boost thermal generation, using available energy resources such as coal, making use of new developments and new thermal generation technologies such as supercritical plants, which operate with low emission levels and greater efficiency, thus implying new stimuli aimed at facilitating the implementation of this technology, and even discussing the principle of technological neutrality.

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15

Chapdelaine, Pascale. User Property, User Rights, and User Privileges. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754794.003.0009.

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This chapter proposes two principles that should inform the development of copyright law and policy and of user rights. The first calls for more cohesion between copyright law, private law, and public law, and for less exceptionalism in copyright law. The second requires that the balance in copyright law be adjusted for its future application as a mediation tool between the competing interests of copyright holders, users, intermediaries, and the public. Instituting positive obligations for copyright holders in relation to users and steering freedom of contract toward the objectives of copyright law are necessary regulatory changes to rectify ongoing imbalances. The principle of technological neutrality should guide the judiciary in its application of copyright’s objective of promoting a balance in copyright law. The proposed guiding principles lead to the creation of a taxonomy and hierarchy of copyright user rights that take into account the myriad ways users experience copyright works.

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16

Patten, Alan. Religious Exemptions and Fairness. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198794394.003.0015.

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The burgeoning literature in political philosophy about religious liberty includes a group of authors who are quite sceptical about exemption claims. The sceptics don’t reject all claims to religious liberty, but they don’t think that a defensible principle of religious freedom would guarantee much beyond neutrality. There is no claim to an exemption in the face of a neutral law that has the incidental effect of burdening somebody’s attempt to follow their religion. The chapter argues that balancing has a legitimate role to play in certain cases of legal justification. Once a role for balancing is carved out, it is only a short step to the conclusion that religious exemptions are sometimes justifiable, even in the case of neutral laws. After developing these points, the chapter considers several of the leading objections made by sceptics and argues that they fall short of ruling out exemptions.

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17

Monteiro, Cássia Juliana de Souza. A liberdade religiosa dos professores, na Alemanha - A proibição geral do uso do véu islâmico por professoras de escolas públicas, em especial. Brazil Publishing, 2021. http://dx.doi.org/10.31012/978-65-5861-351-0.

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In this study, we used as a basis the examination of the German Constitutional Court case law of January 27th, 2015, in which the right of two Muslim employees at public schools to use hijab in the workplace was discussed. We cover the protection of religious freedom in Germany, as defined in art. 4th of the German Basic Law; the relevance of abstract risk and concrete risk in the rationale for an eventual restriction on the fundamental right to religious freedom; the difference and the application of “weighting” and “proportionality”, within the scope of the constitutional interpretation principle of “practical agreement”, where the legal assets to be protected must be coordinated with each other, so that each of them, individually, gain reality, being applied in the relationship “positive religious freedom v. negative religious freedom”; and we highlight the importance of the concept of “neutrality” adopted by States, where some of them are based on secularity and others on secularism.

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18

Clapham, Andrew, and Paola Gaeta, eds. The Oxford Handbook of International Law in Armed Conflict. Oxford University Press, 2014. http://dx.doi.org/10.1093/law/9780199559695.001.0001.

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TheHandbookconsists of 32 Chapters in seven parts. Part I provides the historical background and sets out some of the contemporary challenges. Part II considers the relevant sources of international law. Part III describes the different legal regimes: land warfare, air warfare, maritime warfare, the law of occupation, the law applicable to peace operations, and the law of neutrality. Part IV introduces key concepts in international humanitarian law: weapons and the notion of superfluous injury and unnecessary suffering, the principle of distinction, proportionality, genocide and crimes against humanity, grave breaches and war crimes, internal armed conflict. Part V looks at key rights: the right to life, the prohibition on torture, the right to fair trial, economic, social and cultural rights, the protection of the environment, the protection of cultural property, and the human rights of the members of the armed forces. Part VI covers key issues such as: the use of force, terrorism, unlawful combatants, the application of human rights in times of armed conflict, forced migration, and issues of gender. Part VII deals with accountability issues including those related to private security companies, the need to focus on armed groups, as well as questions of state responsibility brought before national courts, and finally, the book addresses issues related to transitional justice.

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19

Daunton, Martin. Creating Consent. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198796817.003.0006.

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The British state in the long eighteenth century created an effective fiscal–military state based on an efficient tax system that allowed borrowing without the default that afflicted France. The result was success in wars with France and the expansion of the empire. After the victory at Waterloo in 1815, consent was lost as a result of the high level of debt service which fell on producers within an unreformed political system. This chapter explains how consent was re-established by the use of a political language of neutrality and equity between classes, and by the design of parliamentary and administrative controls over spending. The fiscal state secured a high level of legitimacy and consent that prepared the ground for an expansion of public spending on welfare and warfare in the early twentieth century.

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20

Moses, Jonathon W., and Bjørn Letnes. Commercial Frameworks. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198787174.003.0005.

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This chapter introduces some basic frameworks for securing the government take, that is, how to decide between different ownership, royalties, and tax systems. It begins with an overview of various contract types and fiscal regimes, before focusing on the particulars of the Norwegian framework. Subjects covered include the nature of different contracting arrangements (joint ventures, production sharing contracts (PSCs), service contracts, the principle of carrying, and so on), and the diverse fiscal instruments used to maximize the government’s share of the revenues (national oil company, taxes, royalties, fees, and so on). The latter part of the chapter describes how the Norwegian concessions framework has changed over time, from supporting nascent interests and attracting international oil companies to providing a more level and competitive playing field for all offshore actors.

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