Targeting Americans: The Constitutionality of the U.S. Drone War focuses on the legal debate surrounding drone strikes, the use of which has expanded significantly under the Obama Presidency as part of the continuing war against terror. Despite the political salience of the legal questions raised by targeted killing, the author asserts that there has been remarkably little careful analysis of the fundamental legal question: the constitutionality of the policy. From a position of deep practical expertise in constitutional issues, Prof. Powell provides a dispassionate and balanced analysis of the issues posed by U.S. targeted killing policy, using the killing of Anwar al-Awlaki in September 2011 as a focus for discussion. While Powell concludes that the al-Awlaki strike was constitutional under 2001 legislation, he rejects the Obama administration's broader claims of authority for its drone policies. Furthermore, he argues, citizens acting as combatants in al-Qaeda and associated groups are not entitled to due process protections: by due process standards, the administration's procedures are legally inadequate. A fundamental theme of the book is that the conclusion that an action or policy is constitutional should not be confused with claims about its wisdom, morality, or legality under international norms. Part of the purpose of constitutional analysis is to draw attention to these other normative concerns and not, as is too often the case, to occlude them.

Law and economics is the field of study devoted to understanding laws and legal institutions using the tools of economic theory. This growing subject has become a mainstream area of study in both law schools and economics departments and this book explores the "law and economics" approach to some of the most interesting questions, issues, and topics in law, order, and justice. Contemporary Issues in Law and Economics considers what economists call the "positive" analysis of the law - that is, using economic theory to explain the nature of the law as it actually exists. As part of this approach the author examines questions such as, what is the economic basis for the predominance of negligence rules in tort law? And, what is the explanation for the illegality of blackmail? Furthermore, another set of questions arises where the law seems to depart from the prescriptions of economic theory, and these issues are also examined in this volume. For example, the deeply rooted norm of proportionality between punishments and crimes, and the use of escalating penalties for repeat offenders, are both explored. With self-contained chapters written in a non-technical style, this book offers a rigorous discussion of the above themes while remaining accessible to those without formal legal or economic training. It offers the ideal introduction to the field of law and economics while also providing a basis for students in more advanced courses.

International organizations and other global governance bodies often make rules and decisions without input from many of the individuals, groups, firms, and governments that are affected by them. The standards of the Basel Committee on Banking Supervision, for instance, developed by a small number of states, govern financial markets and the safety of bank deposits in over a hundred jurisdictions. Historically, the interests of developing countries, as well as non-commercial and diffuse interests within countries, have been excluded or disregarded in global governance. Scholars and practitioners have criticised this democratic deficit and called for greater participation of such marginalized stakeholders. Against this background, international institutions have introduced a variety of reforms with the goal of increasing and facilitating the participation of these excluded stakeholders. This book brings together an expert group of scholars and practitioners to investigate the consequences of stakeholder participation reforms in the global governance of health and finance: What reforms have been introduced? Have these reforms given previously marginalized stakeholders a voice in global governance bodies? What effect have these reforms had on the legitimacy and effectiveness of global governance? To answer these questions, the book examines treaty-based intergovernmental organizations alongside newer forms of global governance such as trans-governmental regulatory networks, multi-stakeholder partnerships, and private standard setting bodies. Through a series of paired comparative analyses, the book provides insights into the experiences of large emerging and smaller or lower income developing countries (Brazil v. Argentina, China v. Vietnam, India v. the Philippines) in a diverse set of organizations, including the World Bank and the World Health Organization, the Basel Committee on Banking Supervision, the Global Fund to Fight AIDS, Tuberculosis and Malaria, the International Accounting Standards Board, Codex Alimentarius Commission and more.

With the increase in company bankruptcies directors and general managers of troubled companies have come into the sights of prosecuting authorities. It is already practically impossible in fact to draw a line between punishable behaviour and entrepreneurial errors of judgment. This applies in particular to the risks of penalties in and for causing absolute insolvency, as ascertaining this is linked with many valuation uncertainties and forecast risks. The aim of this work is to come closer to a clarification of the definition of absolute insolvency under the criminal law.

The Economics of Crime presents a review of economic scholarly research in the ever-growing field of crime and punishment. Without using graphs or mathematical equations, Winter combines theory and empirical evidence relating to public policy concerns over a wide range of controversial topics such as the death penalty, racial bias in the criminal justice system, gun control, the war on drugs, fines versus imprisonment, policing tactics, and shaming punishments. In addition to offering an updated and expanded coverage of these, and other topics, this second edition is more international in scope, with the inclusion of studies that use data from Italy, Australia, the U.K., Singapore, Brazil, and others. Also included is a brand-new chapter on the application of behavioral economics to crime and punishment, providing readers with a succinct introduction to this modern and increasingly important approach to economic issues. By requiring no previous knowledge of economics, this book continues to be the perfect choice for students new to the study of economics and public policy, whether it is in the discipline of economics, political science, criminology, law, or any other field that is concerned with issues in crime and punishment. Furthermore, due to its accessibility, The Economics of Crime can be enjoyed by anyone who follows current public policy debate over some of society's most contentious issues.

A team of scholars with backgrounds in criminology, sociology, economics, business, government regulation, and law examine the historical, social, and cultural causes of the 2008 economic crisis. Essays probe the workings of the toxic subprime loan industry, the role of external auditors, the consequences of Wall Street deregulation, the manipulations of alpha hedge fund managers, and the "Ponzi-like" culture of contemporary capitalism. They unravel modern finance's complex schematics and highlight their susceptibility to corruption, fraud, and outright racketeering. They examine the involvement of enablers, including accountants, lawyers, credit rating agencies, and regulatory workers, who failed to protect the public interest and enforce existing checks and balances. While the United States was "ground zero" of the meltdown, the financial crimes of other countries intensified the disaster. Internationally-focused essays consider bad practices in China and the European property markets and draw attention to the far-reaching consequences of transnational money laundering and tax evasion schemes. By approaching the 2008 crisis from the perspective of white collar criminology, contributors build a more general understanding of the collapse and crystallize the multiple human and institutional factors preventing capture of even the worst offenders.

This book provides a comprehensive survey of optimal income tax theory, following the development of research strategy from the basic Mirrlees model through to its refinements, examining how optimal tax rates and the shape of tax schedules are affected by new considerations. Optimal tax theory has an important contribution to make to tax policy formation, and has become especially pertinent in recent years with the renewal of controversy over whether progressive income tax is in fact desirable or not. The author not only covers the historical background and modern formulations of the theory, but extends his discussion to consider the most important extensions of the model and the interrelation of income tax with other instruments of tax and expenditure policy.

Ausgehend von der gegenwartigen Situation Deutschlands im Bereich der Steuer- und Sozialpolitik untersucht dieses Buch deren Ursachen und analysiert Vorschlage fur Steuerreformen und Reformen des sozialen Sicherungssystems. Mit Hilfe von Mikrosimulationsmodellen untersucht es gangige Steuerreformvorschlage, die nachgelagerte Besteuerung der Renten, Familienpolitik und Reformvorschlage der Krankenversicherung. Mit Reformvorschlag einer Flat Tax. "

Over the last few decades, many countries have reformed their secured transactions law. One of the main reasons has been the clear link between reform and the availability of credit, and the drive to improve access to finance, particularly for micro, small and medium-sized enterprises. This book focuses particularly on developing economies in Africa, which have legal frameworks influenced by English, French, Belgian, Roman-Dutch and other laws. Reform in this area of law across African countries has taken a number of forms, which are explored and discussed in this book. Secured Transactions Law Reform in Africa is a mixture of a critical description of the pre-reform law and practice, and the reform process itself. It also includes a comparative analysis of the legal provisions and an examination of the early results of the reforms. The book sets out a road map for the future of secured transactions reform; primarily in Africa, but also in other countries that have undertaken or are contemplating similar reforms. This book is the second in a series of books about Secured Transactions Law in countries around the world, and its reform, both on a national and an international scale. The first book, Secured Transactions Law Reform: Principles, Policies and Practice, was published in 2016.

Der Schuldzinsenabzug im Einkommensteuerrecht ist seit vielen Jahren ein kontrovers diskutiertes Thema im Steuerrecht. Die Rechtsprechung des BFH zum so genannten "Zwei-Konten-Modell" hat in der Praxis zu vielfaltigen Gestaltungsmodellen gefuhrt. Zur Beschrankung des Schuldzinsenabzugs bei den Gewinneinkunftsarten beschloss der Gesetzgeber im Jahre 1999 den 4 Abs. 4a EStG. Nach einer kurzen Darstellung der Rechtsprechung des BFH als Ausgangslage wird der neue 4 Abs. 4a EStG umfassend erlautert. Der Schwerpunkt der Arbeit ist die Anwendbarkeit auf Personengesellschaften. Hier wird nicht nur die Frage diskutiert, ob 4 Abs. 4a EStG - ahnlich wie bei 6 b, 6 Abs. 5 EStG - gesellschafts- oder gesellschafterbezogen anzuwenden ist, sondern auch untersucht, wie der Begriff der Einlage und Entnahme im Rahmen des 4 Abs. 4a EStG bei der UEberfuhrung bzw. UEbertragung von Wirtschaftsgutern bei Personengesellschaften auszulegen ist.

The volume presents the reports and discussions held at the conference of the a oeAssociation of German Constitutional Law Teachersa in Rostock from October,4th to October 7th,2006.

Are you burdened with the tax debt of a current or former spouse? Have you just received an IRS computerized or "correction" notice? Are you in danger of having your property seized? Has your tax return been selected for an audit?Is the IRS knocking on your door?

If you've answered "yes" to any of these questions, you're not alone: more than twenty-five million taxpayers are faced with the terrifying prospect of dealing with audits, assessments, or other IRS problems every year. But with all the books devoted to how to prepare your taxes, there's never been one that explains how to get yourself out of trouble easily, legally, and inexpensively -- until now. With The IRS Problem Solver, veteran tax expert Dan Pilla offers the first comprehensive guide to dealing with the most common IRS problems taxpayers confront, from face-to-face audits to fraud penalties. Pilla's book is an indispensable preventive tool for all who file their own taxes--and a necessity for anyone who's just received a notice that the wolf is at the door.

The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice. This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and completion notices. The book encompasses both English and Welsh law, and includes all the relevant statutory provisions. With detailed discussion of key cases, this is a book that no one with an interest in rating and council tax should be without.

This book is a collection of presentations held at the third symposium of the project Economy, Criminal Law, Ethics .The presentations in the first section of this work clearly show how the goals pursued in the financial market compete with other economic duties and that now new coordinating mechanisms must be developed.This is demonstrated in a focused and compact manner in the following section, which contains presentations on selected topics regarding substantive law and procedural law. The symposium concludes with a re-examination of the basics and considers possible regulatory and monitoring reforms. In forward looking discussions, hidden methodological controversies are explored, the realization of which facilitates the understanding of complex processes."

Topics covered in this book include: jurisdictions of the world, principles of world insolvency law, bank term loans and syndicated credits, international bond issues and capital markets, trusts in financial transactions, set-off and netting, payment and securities clearing systems, and security interests and title finance.

Since the passage of the Prospectus Directive and the Prospectus Regulation by the European authorities in 2003, that legislation has been carefully observed by the capital markets until today. The aim of these regulations is to establish an integrated, efficient and liquid European capital market in order to protect the investors.The author describes in detail the regulations (including the annexes) starting with the genesis of the legislation by using the comitology procedure and interprets them on the basis of the CESR recommendations. He discusses numerous practical examples (e.g. the definition of a public offering, secondary placements or employee stock option schemes) and applies his interpretation.The research on hand is an extensive description and analysis of the Prospectus Directive and the Prospectus Regulation and provides a profound evaluation of one of the key issues of the European legislation of the past years.

This book assesses the role of the doctrine of insurable interest within modern insurance law by examining its rationales and suggesting how shortcomings could be fixed. Over the centuries, English law on insurable interest - a combination of statutes and case law - has become complex and unclear. Other jurisdictions have relaxed, or even abolished, the requirement for an insurable interest. Yet, the UK insurance industry has overwhelmingly supported the retention of the doctrine of insurable interest. This book explores whether the traditional justifications for the doctrine - the policy against wagering, the prevention of moral hazard and the doctrine's relationship with the indemnity principle - still stand up to scrutiny and argues that, far from being obsolete, they have acquired new significance in the global financial markets and following the liberalisation of gambling. It is also argued that the doctrine of insurable interest is an integral part of a system of insurance contract law rules and market practice. Rather than rejecting the doctrine, the book recommends a recalibration of insurable interest to afford better pre-contractual transparency to a proposer as to the suitability of the policy to his or her interest in the subject-matter to be insured. Providing a powerful defence for the retention of insurable interest, this book will appeal to both academics and practitioners working in the field of insurance law.

The relationship of the EuGH and the EuG to the national courts is a practically inexhaustible subject. It provides an opportunity to make certain about the arrangement of the European constitutional confederation in view of increasingly newer developments. The way in which European and national jurisdictions relate to one another permits conclusion to be drawn on the level of integration that has been achieved, the relationship of national to European (constitutional) law and on the nature of the European Union itself.