18 resultados para Income tax Law and legislation Compliance costs


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This paper presents the result of a qualitative empirical research about the “Criatec Fund”, a venture capital fund, privately managed and directed to innovative firms, that was created in 2007 by the Brazilian Development Bank (BNDES). The paper discusses the role of law in the implementation of the Criatec Fund in three different legal dimensions: structural, regulatory and contractual. Based on interviews, this paper tries to test some hypothesis previously formulated by some scholars that studied new financial policies created by the BNDES. This study explains the institutional arrangements of this seed capital policy and the role of flexible legal instruments in the execution of this peculiar type of publicprivate partnership. It also poses some questions to the “law and development agenda” based on some insights from the economic sociology of law.

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Este artigo consiste em uma resenha crítica sobre a reflexão de Anne-Marie Slaughter para uma aproximação interdisciplinar entre Direito Internacional e Relações Internacionais. Slaughter tem sido apontada, internacionalmente, como uma das protagonistas neste debate acadêmico, e sua obra é indicada como uma das mais influentes na academia dos Estados Unidos da América, no século XX. Em tempos de aproximação entre juristas e internacionalistas no Brasil, o artigo procura contribuir com a contextualização da produção da autora, bem como elucidar os momentos de influência das suas atividades em outros centros de discussão e produção. A proposta principal deste artigo é, assim, favorecer um mapeamento histórico e contextualizado da chamada para o debate interdisciplinar entre Direito Internacional e Relações Internacionais, a partir dos trabalhos de um de seus pivôs na academia nos Estados Unidos.

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Conventional wisdom holds that economic analysis of law is either embryonic or nonexistent outside of the United States generally and in civil law jurisdictions in particular. Existing explanations for the assumed lack of interest in the application of economic reasoning to legal problems range from the different structure of legal education and academia outside of the United States to the peculiar characteristics of civilian legal systems. This paper challenges this view by documenting and explaining the growing use of economic reasoning by Brazilian courts. We argue that, given the ever-greater role of courts in the formulation of public policies, the application of legal principles and rules increasingly calls for a theory of human behavior (such as that provided by economics) to help foresee the likely aggregate consequences of different interpretations of the law. Consistent with the traditional role of civilian legal scholarship in providing guidance for the application of law by courts, the further development of law and economics in Brazil is therefore likely to be mostly driven by judicial demand.