Avoidance Policies – A New Conceptual Framework

This paper develops a general theoretical framework within which a heterogeneous group taxpayers confront a market that supplies a variety of schemes for reducing tax liability, and uses this framework to explore the impact of a wide range of anti-avoidance policies. Schemes differ in their legal effectiveness and hence in the risks to which they expose taxpayers - risks which go beyond the risk of audit considered in the conventional literature on evasion. Given the individual taxpayer’s circumstances, the prices charged for the schemes and the policy environment, the model predicts (i) whether or not any given taxpayer will acquire a scheme, and (ii) if they do so, which type of scheme they will acquire. The paper then analyses how these decisions, and hence the tax gap, are influenced by four generic types of policy: Disclosure – earlier information leading to faster closure of loopholes; Penalties – introduction of penalties for failed avoidance; Policy Design – fundamental policy changes that design out opportunities for avoidance; Product Register - the introduction of GAARs or mini-GAARs that give greater clarity about how different types of scheme will be treated. The paper shows that when considering the indirect/behavioural effects of policies on the tax gap it is important to recognise that these operate on two different margins. First policies will have deterrence effects – their impact on the quantum of taxpayers choosing to acquire different types schemes as distinct to acquiring no scheme at all. There will be a range of such deterrence effects reflecting the range of schemes available in the market. But secondly, since different schemes generate different tax gaps, policies will also have switching effects as they induce taxpayers who previously acquired one type of scheme to acquire another. The first three types of policy generate positive deterrence effects but differ in the switching effects they produce. The fourth type of policy produces mixed deterrence effects.

“Conflito de interesses” nas sociedades anônimas: análise do art. 156 e sua eficácia jurídica

O presente estudo objetiva analisar, sob o ponto de vista doutrinário e jurisprudencial, a redação da disposição legal do art. 156, contida na Lei 6.404, de 1976, “Lei das Sociedades Anônimas, acerca do conflito de interesses de administrador que, por conter um conceito jurídico indeterminado ainda não aclarado por lei nem pela Comissão de Valores Mobiliários, é objeto de decisões divergentes quanto a sua aplicação fática, gerando impactos em sua eficácia jurídica. Inicialmente serão explicitadas as teorias doutrinárias que referendam o tema e cuja aplicação encontram terreno na jurisprudência. Em seguida, será contextualizado historicamente o surgimento do conflito de interesses de administrador no direito pátrio. Após esta exposição, tratar-se-á do conceito de eficácia jurídica a ser utilizado nesta análise, para que se possa alcançar sua verificação no art. 156.

La inclusión de declaraciones de derechos y principios en los Estatutos de Italia y España

La ricerca riguarda l’inclusione di dichiarazioni di diritti e principi introdotte negli Statuti di autonomia delle Regioni italiane e delle Comunità Autonome spagnole riformati negli ultimi anni. La tesi consta, oltre che nell’introduzione dei concetti preliminari, di due parti per ognuno dei Paesi nelle quali si esaminano i sistemi regionali e concretamente queste carte di diritti e principi. La terza parte raccoglie un’analisi comparativa di ambedue gli Stati. Il problema dell’efficacia di questi diritti e principi rappresenta la chiave fondamentale. In questo senso, la Giurisprudenza costituzionale risulta essere basilare per lo studio delle differenti risposte alle novità dei diversi elenchi di diritti e principi a livello regionale. Mentre la Corte Costituzionale italiana ha negato la loro efficacia giuridica, anche come norme programmatiche assimilabili a quelle costituzionali, il Tribunale Costituzionale spagnolo ha qualificato un nuovo tipo di diritto, i c. d. diritti statutari, che non sono diritti pubblici soggettivi ma mandati ai poteri pubblici autonomici, specialmente al legislatore autonomico. Lo studio si completa con la problematica dell’uguaglianza e la garanzia dei diritti e i principi in questi Stati composti.

The role of legal coercion in the treatment of offenders with alcohol and heroin problems

This article discusses the ethical justification for and reviews the American evidence on the effectiveness of; treatment for alcohol and heroin dependence that is provided under legal coercion to offenders whose alcohol and drug dependence has contributed to the commission of the offence with which they have been charged or convicted. The article focuses on legally coerced treatment for drink-driving offenders and heroin-dependent property offenders. it outlines the various arguments that have been made for providing such treatment under legal coercion, namely. the over-representation of alcohol and drug dependent persons in prison populations; the contributory causal role of alcohol and other drug problems in the offences that lead to their imprisonment; the high rates of relapse to drug use and criminal involvement after incarceration; the desirability of keeping injecting heroin users out of prisons as a way of reducing the transmission of infectious diseases such as HIV and hepatitis; and the putatively greater cost-effectiveness of treatment compared with incarceration. The ethical objections to legally coerced drug treatment are briefly discussed before the evidence on the effectiveness of legally coerced treatment for alcohol and other drug dependence is reviewed. The evidence, which is primarily from the USA, gives qualified support for some forms of legally coerced drug treatment provided that these programs are well resourced, carefully implemented, and their performance is monitored to ensure that they provide a humane and effective alternative to imprisonment. Expectations about what these programs can achieve also need to be realistic.

Reforma administrativa e marco legal das organiza????es sociais no Brasil: as d??vidas dos juristas sobre o modelo das organiza????es sociais

O modelo brasileiro das organiza????es sociais representa uma das respostas poss??veis ?? crise do aparelho do Estado no ??mbito da presta????o dos servi??os sociais. Essas entidades s??o percebidas como uma forma de parceria do Estado com as institui????es privadas de fins p??blicos (perspectiva ex parte principe) ou, sob outro ??ngulo, uma forma de participa????o popular na gest??o administrativa (perspectiva ex parte populi). No texto s??o tematizadas as diferen??as e semelhan??as entre o marco legal das organiza????es sociais e das entidades de utilidade p??blica no Brasil, as notas distintivas entre a disciplina dos servi??os privados de interesse p??blico e dos servi??os p??blicos, bem como o que distingue juridicamente o modelo das organiza????es sociais de processos de privatiza????o e terceiriza????o. Em todos esses temas os juristas aparecem como protagonistas na determina????o dos limites do modelo das organiza????es sociais, evidenciando que processos de reforma normativa exigem, para serem eficazes, uma concomitante reforma na mentalidade dos agentes p??blicos.

External quality assessment in the voluntary counseling and testing centers in the Brazilian Amazon using dried tube specimens: results of an effectiveness evaluation

INTRODUCTION : In 2011, the Brazilian Ministry of Health rolled out a program for the external quality assessment of rapid human immunodeficiency virus (HIV) tests using the dried tube specimen (DTS) method (EQA-RT/DTS-HIV). Our objective was to evaluate the implementation of this program at 71 voluntary counseling and testing centers (VCTCs) in the Brazilian Legal Amazonian area one year after its introduction. METHODS : Quantitative and qualitative study that analyzed secondary data and interviews with healthcare workers (HCWs) (n=39) and VCTC coordinators (n=32) were performed. The assessment used 18 key indicators to evaluate the three dimensions of the program's logical framework: structure, process, and result. Each indicator was scored from 1-4, and the aggregate results corresponding to the dimensions were expressed as proportions. The results were compared to the perceptions of the HCWs and coordinators regarding the EQA-RT/DTS-HIV program. RESULTS: The aggregate scores for the three dimensions of structure, process, and result were 91.7%, 78.6%, and 95%, respectively. The lowest score in each dimension corresponded to a different indicator: access to Quali-TR online system 39% (structure), registration in Quali-TR online system 38.7% (process), and VCTC completed the full process in the program's first round 63.4% (result). Approximately 36% of the HCWs and 52% of the coordinators reported enhanced trust in the program for its rapid HIV testing performance. CONCLUSIONS: All three program dimensions exhibited satisfactory results (>75%). Nevertheless, the study findings highlight the need to improve certain program components. Additionally, long-term follow-ups is needed to provide a more thorough picture of the process for external quality assessment.

Open Environmental Information Upon Disclosure Request in China: The Paradox of Legal Mobilization

Taking a realist view that law is one form of politics, this dissertation studies the roles of citizens and organizations in mobilizing the law to request government agencies to disclose environmental information in China, and during this process, how the socio-legal field interacts with the political-legal sphere, and what changes have been brought about during their interactions. This work takes a socio-legal approach and applies methodologies of social science and legal analysis. It aims to understand the paradox of why and how citizens and entities have been invoking the law to access environmental information despite the fact that various obstacles exist and the effectiveness of the new mechanism of environmental information disclosure still remains low. The study is largely based on the 28 cases and eight surveys of environmental information disclosure requests collected by the author. The cases and surveys analysed in this dissertation all occurred between May 2008, when the OGI Regulations and the OEI Measures came into effect, and August 2012 when the case collection was completed. The findings of this study have shown that by invoking the rules of law made by the authorities to demand government agencies disclosing environmental information, the public, including citizens, organizations, law firms, and the media, have strategically created a repercussive pressure upon the authorities to act according to the law. While it is a top-down process that has established the mechanism of open government information in China, it is indeed the bottom-up activism of the public that makes it work. Citizens and organizations’ use of legal tactics to push government agencies to disclose environmental information have formed not only an end of accessing the information but more a means of making government agencies accountable to their legal obligations. Law has thus played a pivotal role in enabling citizen participation in the political process. Against the current situation in China that political campaigns, or politicization, from general election to collective actions, especially contentious actions, are still restrained or even repressed by the government, legal mobilization, or judicialization, that citizens and organizations use legal tactics to demand their rights and push government agencies to enforce the law, become de facto an alternative of political participation. During this process, legal actions have helped to strengthen the civil society, make government agencies act according to law, push back the political boundaries, and induce changes in the relationship between the state and the public. In the field of environmental information disclosure, citizens and organizations have formed a bottom-up social activism, though limited in scope, using the language of law, creating progressive social, legal and political changes. This study emphasizes that it is partial and incomplete to understand China’s transition only from the top-down policy-making and government administration; it is also important to observe it from the bottom-up perspective that in a realistic view law can be part of politics and legal mobilization, even when utterly apolitical, can help to achieve political aims as well. This study of legal mobilization in the field of environmental information disclosure also helps us to better understand the function of law: law is not only a tool for the authorities to regulate and control, but inevitably also a weapon for the public to demand government agencies to work towards their obligations stipulated by the laws issued by themselves.

Nature protection in Greece: an appraisal of the factors shaping integrative conservation and policy effectiveness

The proliferation of designated areas following the implementation of Natura 2000 in Greece has initiated changes in the protected area design and conservation policy making aiming at delivering action for biodiversity and integrative planning on a wider landscape. Following the sustainability concept, an integrative approach cannot realistically take place simply by extending the protected area and designations. The paper addresses public involvement and inter-sectoral coordination as major procedural elements of integrative management and evaluates the nature and strength of their negative or positive influences on the fulfillment of an integrative vision of nature conservation. A review of the history of protected areas and administration developments in Greece provide useful input in the research. The analysis has shown that the selected network of Natura 2000 sites has been superimposed upon the existing system and resulted in duplication of administrative effort and related legislation. As a result the overall picture of protected areas in the country appears complex, confusing and fragmented. Major failures to integrated conservation perspective can be traced to structural causes rooted in politico-economic power structures of mainstream policy and in a rather limited political commitment to conservation. It is concluded that greater realisation. of integrated conservation in Greece necessitates policy reforms related mainly to sectoral legal frameworks to promote environmentalism as well as an increased effort by the managing authorities to facilitate a broader framework of public dialogue and give local communities incentives to sustainably benefit from protected areas. (C) 2006 Elsevier Ltd. All rights reserved.

Agribusiness Opportunity Costs and Environmental Legal Protection: Investigating Trade-Off on Hotspot Preservation in the State of So Paulo, Brazil

Prior to deforestation, So Paulo State had 79,000 km(2) covered by Cerrado (Brazilian savanna) physiognomies, but today less than 8.5% of this biodiversity hotspot remains, mostly in private lands. The global demand for agricultural goods has imposed strong pressure on natural areas, and the economic decisions of agribusiness managers are crucial to the fate of Cerrado domain remaining areas (CDRA) in Brazil. Our aim was to investigate the effectiveness of Brazilian private protected areas policy, and to propose a feasible alternative to promote CDRA protection. This article assessed the main agribusiness opportunity costs for natural areas preservation: the land use profitability and the arable land price. The CDRA percentage and the opportunity costs were estimated for 349 municipal districts of So Paulo State through secondary spatial data and profitability values of 38 main agricultural products. We found that Brazilian private protected areas policy fails to preserve CDRA, although the values of non-compliance fines were higher than average opportunity costs. The scenario with very restrictive laws on private protected areas and historical high interest rates allowed us to conceive a feasible cross compliance proposal to improve environmental and agricultural policies.

Compliance to law and effectiveness of the rule of law in Brazil

The goal of this paper is to debate the degree of effectiveness of the rule of law in Brazil, through a survey measuring perceptions, attitudes and habits of Brazilians in regard to compliance to law. The survey conducted in Brazil is based on the study conducted by Tom R. Tyler in the United States, entitled Why People Obey the Law? (New Haven, CT: Yale University Press, 1990). The main argument of Tyler´s study is that people obey the law when they believe it’s legitimate, and not because they fear punishment. We test the same argument in Brazil, relying on five indicators: (i) behavior, which depicts the frequency with which respondents declared to have engaged in conducts in disobedience to the law; (ii) instrumentality, measuring perception of losses associated with the violation of the law, specially fear of punishment; (iii) morality, measuring perception of how much is right or wrong to engage in certain conducts in violation of the law; (iv) social control, which measures perception of social disapproval of certain types of behavior in violation of the law, and (v) legitimacy, which measures the perception of respect to the law and to some authorities. Results indicate that fear of sanctions is not the strongest drive in compliance to law, but more than legitimacy, indicators of morality and social control are the strongest in explaining why people obey the law in Brazil.

A efetividade das unidades de conservação e das terras indígenas na contenção do desflorestamento na Amazônia Legal

Foi investigada a efetividade das Unidades de Conservação e das Terras Indígenas na contenção do desflorestamento na Amazônia Legal. A análise dos dados foi processada em ambiente SIG (Sistema de Informações Geográficas) no programa ArcGis 9.3. O modelo estatístico desenvolvido para testar a efetividade das Áreas Protegidas se baseou na diferença entre o desflorestamento interno observado nas Áreas Protegidas e o desflorestamento interno nas Áreas Protegidas, estimado a partir do entorno de cinco quilômetros e de dez quilômetros das Áreas Protegidas. Verificou-se que, em área de floresta, até o ano de 2007, as Áreas Protegidas ocupavam aproximadamente 40% da Amazônia Legal. As Unidades de Conservação de Proteção Integral ocupavam 7,5% da Amazônia Legal, as Unidades de Conservação de Uso Sustentável ocupavam 11,2% da Amazônia Legal e as Terras Indígenas ocupavam 21% da Amazônia Legal. Foi observada uma diferença significativa na proporção de área ocupada pelos tipos de Áreas Protegidas entre os estados da Amazônia Legal. Notou-se, ainda, que a proporção do desflorestamento interno nas Unidades de Conservação de Proteção Integral e nas Terras Indígenas foi menor do que nas Unidades de Conservação de Uso Sustentável. A proporção do desflorestamento interno das Áreas Protegidas foi muito menor do que a proporção de desflorestamento externo à essas áreas, nos estados do Mato Grosso, Pará e Rondônia. Segundo o modelo estatístico de efetividade, 62,3% das Áreas Protegidas analisadas eram efetivas na contenção do desflorestamento. Esse modelo constitui importante instrumento para direcionar o planejamento de políticas públicas de conservação da Amazônia Legal, pois indica as Áreas Protegidas mais ameaçadas pelo desflorestamento. É imprescindível estabelecer com urgência a criação de mais Áreas Protegidas na Amazônia Legal e a consolidação das Áreas Protegidas existentes, já que não se sabe até quando essas áreas conseguirão se manter sem o mínimo necessário à sua sustentação.

Da margem ao centro dos holofotes: o arcabouço legal dos/as catadores/as de material reiclável e reutilizável

Pós-graduação em Serviço Social - FCHS

The Effectiveness of the Clean Development Mechanism – A law and economics analysis

Climate change has been acknowledged as a threat to humanity. Most scholars agree that to avert dangerous climate change and to transform economies into low-carbon societies, deep global emission reductions are required by the year 2050. Under the framework of the Kyoto Protocol, the Clean Development Mechanism (CDM) is the only market-based instrument that encourages industrialised countries to pursue emission reductions in developing countries. The CDM aims to pay the incremental finance necessary to operationalize emission reduction projects which are otherwise not financially viable. According to the objectives of the Kyoto Protocol, the CDM should finance projects that are additional to those which would have happened anyway, contribute to sustainable development in the countries hosting the projects, and be cost-effective. To enable the identification of such projects, an institutional framework has been established by the Kyoto Protocol which lays out responsibilities for public and private actors. This thesis examines whether the CDM has achieved these objectives in practice and can thus be considered an effective tool to reduce emissions. To complete this investigation, the book applies economic theory and analyses the CDM from two perspectives. The first perspective is the supply-dimension which answers the question of how, in practice, the CDM system identified additional, cost-effective, sustainable projects and, generated emission reductions. The main contribution of this book is the second perspective, the compliance-dimension, which answers the question of whether industrialised countries effectively used the CDM for compliance with their Kyoto targets. The application of the CDM in the European Union Emissions Trading Scheme (EU ETS) is used as a case-study. Where the analysis identifies inefficiencies within the supply or the compliance dimension, potential improvements of the legal framework are proposed and discussed.