Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the these...

This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into acco...

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should...

This book presents a thorough and critical evaluation of the monetary and financial system prevalent in Western economies. Further, it seeks to explain why this system so often leads to financial crises and why they have been dealt with unsatisfactorily in the past.In order to provide answers to these questions, the book investigates the monetary and financial system from a multidisciplinary perspective, with a strong focus on the ethical value choices which throughout history have...

This book is one of the first to link company law to the law of succession by concentrating on family businesses. It shows that, to understand the legal framework underlying the daily operations of family businesses, one needs legal analysis, empirical data, psychological and sociological knowledge. The book works on the premise that, since many businesses have been founded by families, practitioners need to develop an understanding of the legal background of such businesses and build up e...

This collection of essays is the outcome of a workshop with Scott Shapiro on The Planning Theory of Law that took place in December 2009 at Bocconi University. It brings together a group of scholars who wrote their contributions to the workshop on a preliminary draft of Shapiro’s Legality. Then, after the workshop, they wrote their final essays on the published version of the book. The contributions clearly highlight the difference of the continental and civil law perspective from...

3 of law as an object that has always already been there, systematic and com plete. Quite the contrary. Some, indeed practically all of us, reject this sort of epistemology of law, and where the hypothesis of the coherence of the legal universe is put forward, this is in order to define it in very noticeably different terms from those traditionally used in legal scholarly accounts. If this referent, the law presented as a full discourses, runs through all of the contributions, this is beca...

This comprehensive presentation of Axel Hägerström (1868-1939) fills a void in nearly a century of literature, providing both the legal and political scholar and the non-expert reader with a proper introduction to the father of Scandinavian realism. Based on his complete work, including unpublished material and personal correspondence selected exclusively from the Uppsala archives, A Real Mind follows the chronological evolution of Hägerström’s intellectual enterprise and offers a full acc...

This unique volume develops a new philosophy of law and a new theory of law enforcement. The concepts developed provide the basis for a general unified theory of law that reconciles what legislators and judges do, with what police do to resolve important questions in the field and make public policy recommendations.

The book is a collection of essays, which aim to situate African legal theory in the context of the myriad of contemporary global challenges; from the prevalence of war to the misery of poverty and disease to the crises of the environment. Apart from being problems that have an indelible African mark on them, a common theme that runs throughout the essays in this book is that African legal theory has been excluded, under-explored or under-theorised in the search for solutions to such conte...

This book is an introductory systematic framework in the complex and interdisciplinary sex/gender debate, focusing on philosophy of law.The volume analyses the different theories that have dealt with the gender category, highlighting the conceptual premises and the arguments of the most influential theories in the debate, which have had repercussions on the field of the ethical and juridical debate (with reference to intersexuality, transsexualism, transgender, homosexuality). The aim is t...

In the essays that follow, Fred Berger argues for freedom of expression, civil disobedience, affirmative action and what he calls liberal judicial activism and against sex-role stereotyping, paternalism and the censorship of pornography. Underlying his liberalism is a unified theory. That theory consists of a conception of rights, a theory of value and a theory of government. The conception of a right that Berger defends derives from J ohn Stuart Mill and is captured by what he calls "the ...