Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
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Justice online: a new kind of justice? [PDF]
It is a fact that mediation and other alternative dispute resolution means are becoming increasingly popular. Actually, governments are encouraging people to use them instead of going to Court, as they are quicker, cheaper and more informal than trials ...
Calheiros, Clara
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Institutions, Social Norms and Well-being [PDF]
This paper discusses the intrinsic and instrumental value of governance and social norms to the well being of New Zealanders. The interaction between informal social norms and formal institutions is also discussed.
Murray Petrie
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Cyprus as the Lighthouse of the East Mediterranean: Shaping EU Accession and Reunification Together. CEPS Paperback. April 2002 [PDF]
For over a quarter of a century, Cyprus has been a divided island, with Europe’s last remaining ‘Berlin Wall’ separating its Greek and Turkish Cypriot communities.
Emerson, Michael, Tocci, Nathalie
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Preferential trade agreements and the World Trade Organization: developments to the dispute settlement understanding [PDF]
© 2017 Kluwer Law International BV, The Netherlands. On 21 March 2016, at the 9th Annual Update on World Trade Organization (WTO) Dispute Settlement, former Chairman of the Special Session of the Dispute Settlement Body (DSB), Ambassador Ronald Saborío ...
Hyams, Adam, Villalta Puig, Gonzalo
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Assessment of formal proceedings and out-of-court reorganisation: results from a survey among turnaround professionals in Austria. [PDF]
Mayr S, Duller C, Baschinger M.
europepmc +1 more source
Economic Integration, EU-US Trade Conflicts and WTO Dispute Settlement [PDF]
Since its inception in 1995, more than 330 disputes have been raised under the WTO Dispute Settlement System. The major players in world trade - the EU and the USA - are also the busiest users of this instrument.
Fritz Breuss
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Descriptive cross-sectional survey of tobacco and cannabis restrictions on state and local film incentives in the USA. [PDF]
Wakefield TD +3 more
europepmc +1 more source
A Survey of the Literature on the WTO Dispute Settlement System [PDF]
This paper surveys the law and economics literature on WTO dispute settlement. As a background, we first briefly lay out main features of the legal framework, and discuss possible roles of a dispute settlement mechanism.
Horn, Henrik, Mavroidis, Petros C.
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Lending to the borrower from hell: Debt and default in the age of Philip II, 1556-1598 [PDF]
What sustained borrowing without third-party enforcement, in the early days of sovereign lending? Philip II of Spain accumulated towering debts while stopping all payments to his lenders four times.
Joachim Voth, Mauricio Drelichman
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