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This volume offers a collection of articles by leading legal and political theorists. Originally intended as a celebration of MacCormick's work on the occasion of the completion of the four-volume series on "Law, State and Practical Reason," it has turned into a homage and salute after MacCormick's passing. Cast in MacCormick's reflexive spirit, the book presents a critical reconstruction of the Scottish philosopher's work, with the aim of revealing the connections between law and democracy in his writings and furthering his insights in each specific field. Neil MacCormick made outstanding contributions to the understanding of law and democracy under conditions of pluralism. His institutional theory of law has elucidated the close connection between the normative character of law as a means of social integration and legal social practices. This has produced a synthesis of the key insights of the legal and political theories of Kelsen, Hart, Alexy and Dworkin, and has broken new ground by undermining the 'monolithic' and 'nation-state' centered character of standard legal theories."
Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
This authoritative study considers all aspects of the European Union's distinctive constitution since its inception. A unique political animal, the EU has given rise to important constitutional conundrums and paradoxes that John Erik Fossum and Agustin Jose Menendez explore in detail. The authors consider the process of forging the EU's constitution and the set of fundamental norms that define the institutional structure, the decision-making procedures, and the foundations of the Union's democratic legitimacy. Their analysis illuminates the distinctive features of the EU's pluralist constitutional construct but also the interesting parallels to the Canadian constitutional experience and provides the tools to understand the Union's development, especially during the Laeken (2001 2005) and Lisbon (2007 2009) processes of constitutional reform. The authors' original theory of constitutional synthesis captures the distinctive traits of the European Union as a polity. It explains why and how the European Communities were established as the first constitutional union of constitutional states wherein integration would be steered by law, not power politics or imperialism. Similarly, it presents the European Union as one of the few examples of a polity that has transcended the paradigm of the nation-state (and perhaps even that of the state). Locating the substance and process of Lisbon in its proper constitutional context, Fossum and Menendez explain why this should be seen as a new beginning of the Union's constitutional season, not its end. Offering the first history of European constitutional law that is both theoretically informed and normatively grounded, their book will be essential reading for all readers interested in the process and theory of European integration.
This book provides a critique of the way in which European citizenship is imagined and practiced. Setting their analysis in its full historical context, the authors challenge preconceived ideas about European citizenship on the basis of a detailed reconstruction of political, social and economic practice. In particular, they show the extent to which the elimination of formal internal borders within Europe has come hand in glove with the emergence of new socio-economic boundaries and the hardening of external borders. The book concludes with a number of concrete proposals to forge a genuinely post-national form of membership.
This volume offers a collection of articles by leading legal and political theorists. Originally intended as a celebration of MacCormick's work on the occasion of the completion of the four-volume series on "Law, State and Practical Reason," it has turned into a homage and salute after MacCormick's passing. Cast in MacCormick's reflexive spirit, the book presents a critical reconstruction of the Scottish philosopher's work, with the aim of revealing the connections between law and democracy in his writings and furthering his insights in each specific field. Neil MacCormick made outstanding contributions to the understanding of law and democracy under conditions of pluralism. His institutional theory of law has elucidated the close connection between the normative character of law as a means of social integration and legal social practices. This has produced a synthesis of the key insights of the legal and political theories of Kelsen, Hart, Alexy and Dworkin, and has broken new ground by undermining the 'monolithic' and 'nation-state' centered character of standard legal theories."
Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
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