An evaluation of the 2003 tax reform effort in Brazil

This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.

Political Influence, Economic Interests and Endogenous Tax Structure in a Computable Equilibrium Framework: with Applicatioon to the United States, 1973 and 1983

A full understanding of public affairs requires the ability to distinguish between the policies that voters would like the government to adopt, and the influence that different voters or group of voters actually exert in the democratic process. We consider the properties of a computable equilibrium model of a competitive political economy in which the economic interests of groups of voters and their effective influence on equilibrium policy outcomes can be explicitly distinguished and computed. The model incorporates an amended version of the GEMTAP tax model, and is calibrated to data for the United States for 1973 and 1983. Emphasis is placed on how the aggregation of GEMTAP households into groups within which economic and political behaviour is assumed homogeneous affects the numerical representation of interests and influence for representative members of each group. Experiments with the model suggest that the changes in both interests and influence are important parts of the story behind the evolution of U.S. tax policy in the decade after 1973.

The Application of the Crime against Humanity Category in Simon Ruling from Argentinean Supreme Court

En Argentine, la mise en place des lois internationales sur les droits humains dans les tribunaux locaux et son impact ne peuvent être séparés de l’histoire récente, qui a vu commettre des crimes massifs pendant la dictature de 1976 à 1983. En 1987, la Cour suprême a voté « la loi de l’Obéissance due » aussi appelée « loi de l’impunité ». Puis, en 2005, cette loi a été déclarée invalide par une nouvelle décision de la Cour suprême, car contraire à celles sur les droits humains. Les principes de la loi internationale ont prévalu pour permettre une justice efficace, ce changement soulignant le rôle de la société civile. Étant donné les réclamations grandissantes pour plus de justice dans la société argentine, le rôle de la société civile est essentiel pour comprendre la transformation et l’accroissement de la valeur normative des lois sur les droits humains dans les Cours suprêmes argentines. L’action de la société civile internationale est liée aux processus sud-américains de démocratisation, surtout dans le domaine des droits humains. La lutte contre l’impunité n’a été rendue publique que très récemment, soit seulement à partir de 2003. Elle se traduit aujourd’hui dans le rôle grandissant de l’expertise juridique et éthique dans la mise en place des politiques publiques. En fait, l’influence de la nouvelle stratégie dépend largement de la transparence des administrations bureaucratiques, des valeurs et de la volonté politique du gouvernement. Le changement légal peut être analysé selon l’acteur à l’origine du changement, le mécanisme par lequel le changement se fait et le contexte qui fournit l’opportunité pour ce changement. Dans le présent article, nous nous concentrons sur les stratégies argumentatives présentées par les juges dans la description des évènements entourant la décision de 2005. Le but de cet article est d’essayer de lier les stratégies des sociétés civiles avec l’argumentation légale dans la décision de 2005. Ces stratégies poussent à surmonter l’obstacle juridique : le fait que les crimes contre l’humanité n’étaient pas codifiés dans la loi nationale quand ils se sont déroulés (et ne le sont toujours pas.)

Rights of the Prisoner: An Evolving Jurisprudence

Imprisonment is the most common method of punishment resorted to by almost all legal systems.The new theories of crime causation propounded in the latter half of the nineteenth century gave rise to the feeling that the prisons could be used as appropriate institutions for reforming the offenders. It called for individualisation of punishment.As a result of international movements for humanisation of prisons the judiciary' in tine common law countries started taking active interest in prisoner's treatment.Various studies reveal that much has been done in America to improve the lot of prisoners and to treat them as human beings.The courts there have gone to the extent of saying that there is no iron curtain between a prisoner and the constitution. Most of the rights available to citizens except those which they cannot enjoy due to the conditions of incarceration have also been granted to prisoner.In India also the judiciary has come forward to protect the rights of the prisoners.Maneka Gandhi is a turning point in prisoner's rights.The repeated intervention of courts in prison administration project the view that prisoners have been denied the basic human rights.The High Courts and the Supreme Court of India have been gradually exercising jurisdiction ixl assuming prison justice, including improving the quality of food and amenities, payment of wages and appropriate standards of medical care. Access to courts must be made easier to the aggrieved prisoners.The government should come forward along with some public spirited citizens and voluntary organisations to form a "discharged prisoner“ aid society. The society should exploit opportunities for rehabilitation of prisoners after their release.Most of the prison buildings in the State of Kerala are ill-equipped, ill furnished and without proper ventilation or sanitation and with insufficient water supply arrangements.In India prisoners and prisons today are governed by the old central legislations like Prisons Act l894 Prisoners Act 1900 and the Transfer of Prisoners Act 1950.

How do inequality affect tax morale in Latin America and Caribbean?

Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system. Focusing on Latin American and Caribbean countries, this paper analyzes what are the elements shaping tax morale. In particular, how the context influences ethical grounds decisions such as the predisposition to pay taxes is analyzed, using the survey carried out in 2005 by Latinobarometro. The objective is to analyze how country performance determines tax morale. To do so, four probitmodels are estimated using Gini index, Transparency International Corruption Perception Index and Gross Domestic Product per capita (GDPpc) as explanatory variables. As expected we found that some socio-demographic variables play a relevant role. Interestingly, we also found that, in this attitude, LAC countries do not register a gender bias. However, those are not our main contributions to the literature on the field. The most important results are linked to: 1) the levelmatters, GDPpc increases the probability of people having tax morale, 2) moreover, income distributionalso influence on tax morale but in opposite direction and 3) corruption perception also reduces tax morale. Those results show that the quality of institutions matters and therefore, the way that democracy works play a relevant role.

Crime e contraordenação: por morrerem algumas andorinhas pode acabar a Primavera

Comments on a case of qualification of an unlawful conduct, in which it might have occurred violation to the principle of "ne bis in idem"

The French Constitutional Council as the Rottweiler of the Republican Ideal in the Language Field: Does Jurisprudence Really Reflect Reality? EDAP 03/2012, 2012

France is known for being a champion of individual rights as well as for its overt hostility to any form of group rights. Linguistic pluralism in the public sphere is rejected for fear of babelization and Balkanization of the country. Over recent decades the Conseil Constitutionnel (CC) has, together with the Conseil d’État, remained arguably the strongest defender of this Jacobin ideal in France. In this article, I will discuss the role of France’s restrictive language policy through the prism of the CC’s jurisprudence. Overall, I will argue that the CC made reference to the (Jacobin) state-nation concept, a concept that is discussed in the first part of the paper, in order to fight the revival of regional languages in France over recent decades. The clause making French the official language in 1992 was functional to this policy. The intriguing aspect is that in France the CC managed to standardise France’s policy vis-à-vis regional and minority languages through its jurisprudence; an issue discussed in the second part of the paper. But in those regions with a stronger tradition of identity, particularly in the French overseas territories, the third part of the paper argues, normative reality has increasingly become under pressure. Therefore, a discrepancy between the ‘law in courts’ and the compliance with these decisions (‘law in action’) has been emerging over recent years. Amid some signs of opening of France to minorities, this contradiction delineates a trend that might well continue in future.