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Comparative Corporate Governance: A Research Overview (State of the Art in Business Research)
by Thomas ClarkeCorporate governance developed to maintain the accountability, stability, and performance of corporations. It has evolved to concern not just the financial health of the company, but its social and environmental impact. There is considerable international institutional diversity in corporate governance. The role and significance of market institutions varies among different governance systems. This work provides a concise insight into the defining impulses of late twentieth- and early twenty-first-century corporate governance evolving through a series of competing epoch-making paradigmatic contests. The present paradigm highlights a shift towards corporate sustainability involving the corporate delivery of long-term value in financial, social, environmental, and ethical terms. In analysing the purpose of the company and the definition of value creation, the hegemony of agency theory and shareholder primacy is challenged. More expansive theoretical explanations are considered which recognise the deeper values companies are built upon, the wider purposes they serve, and the broader set of relationships they depend upon for their success. This book will be of value to researchers, scholars, and students in corporate governance, sustainability, business, and accounting. Managers, professionals, and other general business readers will also find this text of interest.
Comparative Corporate Governance: Shareholders as a Rule-maker
by Petri MäntysaariAn analytical overview of the regulation of shareholder activism in the UK and Germany. The book shows how the comparative legal method can be used in the study of the corporate governance systems of different countries. It deals with the regulation of the governance of listed companies within a wide framework that recognises the importance of company law, securities markets law, standards and internal rule-making.
Comparative Corporate Governance (Research Handbooks in Comparative Law series)
This research handbook provides a state-of-the-art perspective on how corporate governance differs between countries around the world. It covers highly topical issues including corporate purpose, corporate social responsibility and shareholder activism.Through coverage of key jurisdictions in Asia, Europe and the Americas, this research handbook reveals differences and similarities between legal traditions that have shaped different countries’ laws, and the extent to which these laws have become more similar over the past decades. It takes a broad perspective throughout comparative corporate governance, considering the rights and duties of shareholders, including controlling and minority shareholders, directors and the relationship between their powers. Chapters address key topics such as the methods and goals of comparative corporate governance research and enforcement of corporate governance.Informative and perceptive, Comparative Corporate Governance will be a key resource for academics and students in commercial law, comparative law and government studies. Internationally oriented corporate law practitioners and law firms will also be interested in the legal information contained in the chapters.
Comparative Corporate Governance in China: Political Economy and Legal Infrastructure
by Guanghua YuAn insightful overview of the political, legal and social perspectives which inform corporate governance in China, this book examines the challenges of corporate governance faced by Chinese corporations and international corporations operating in China. Unlike other texts that tend to focus solely on the board of directors and the takeover market, Yu has enlarged the scope of this study to cover both market forces and contractual mechanisms, providing readers with an extended and comprehensive discussion of the pertinent issues. It explores a range of issues and their role in corporate governance models, including: executive compensation takeover markets the securities market insolvency issues venture capital market Examining the current climate and making the case that comparative corporate governance studies have significant policy implications for China’s transitional economy, Yu has put together a book that is a valuable resource for students and those working in Asian business, corporate governance and commercial law.
Comparative Corporate Governance in China: Political Economy and Legal Infrastructure
by Guanghua YuAn insightful overview of the political, legal and social perspectives which inform corporate governance in China, this book examines the challenges of corporate governance faced by Chinese corporations and international corporations operating in China. Unlike other texts that tend to focus solely on the board of directors and the takeover market, Yu has enlarged the scope of this study to cover both market forces and contractual mechanisms, providing readers with an extended and comprehensive discussion of the pertinent issues. It explores a range of issues and their role in corporate governance models, including: executive compensation takeover markets the securities market insolvency issues venture capital market Examining the current climate and making the case that comparative corporate governance studies have significant policy implications for China’s transitional economy, Yu has put together a book that is a valuable resource for students and those working in Asian business, corporate governance and commercial law.
Comparative Criminal Justice (PDF)
by Francis PakesThis book aims to meet the need for an accessible introductory text on comparative criminal justice, examining the ways different countries and jurisdictions deal with the main stages and elements in the criminal justice process, from policing through to sentencing. Examples are taken from all over the world, with a particular focus on Europe, the UK, the United States and Australasia. The main aims of the book are to provide the reader with: a comparative perspective on criminal justice and its main components an understanding of the increasing globalization of justice and standards of the administration of justice a knowledge of methodology for comparative research and analysis an understanding of the most important concepts in criminal justice (such as inquisitorial and adversarial trial systems, policing styles, crime control versus due process, retribution versus rehabilitation etc) discussion of global trends such as the rise of imprisonment, penal populism, diversion, international policing and international tribunals an insight into what the essential ingredients of doing justice might be. This fully updated and expanded new edition of Comparative Criminal Justice takes into account the considerable advances in comparative criminal justice research since the first edition in 2004. Each chapter has been thoroughly updated and in addition, there is a new chapter on establishing the rate of crime in a comparative context. The rate of development in international policing and international development has been such that there is now an individual chapter devoted to each; and throughout the book, the role of globalization, changing both the local and the global in criminal justice arrangements, orientations and discourses, has now been given the prominence it deserves.
Comparative CSR and Sustainability: New Accounting for Social Consequences (Routledge Research in Sustainability and Business)
by Gabriel Donleavy Carlos NoronhaThis book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines. The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces. This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.
Comparative CSR and Sustainability: New Accounting for Social Consequences (Routledge Research in Sustainability and Business)
by Gabriel Donleavy and Carlos NoronhaThis book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines. The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces. This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.
Comparative Deviance: Perception and Law in Six Cultures
by Graeme R. Newman Marvin E. Wolfgang"Comparative Deviance" represents a systematic attempt to survey public perceptions of deviant behavior cross-culturally: in India, Indonesia, Iran, Italy, Yugoslavia and the United States. There is extensive diversity in both law and perception concerning such deviances as taking drugs, homosexuality, and abortion, yet there is evidence for a basically invariant structure in perception of deviance across all cultures. Within the countries studied in this volume, Geraeme Newman discovers that the strength of religious belief and urban rural background accounted for major differences in the perception of deviance - when differences were identified.Contrary to popular academic opinion in the United States, Newman finds that those countries with the most liberal laws on deviance (i.e., the least punitive sanctions) are also those highly economically developed and least totalitarian (United States and Italy). But when public opinion is considered, the public favors harsher punishments than the law provides. In contrast, in the developing countries of India, Iran and Indonesia, where penal sanctions are more severe, public opinion is much more liberal. The crucial question is the role criminal law plays in the process of modernization: whether law is a stable cultural influence, round which public opinion wavers in a startling fashion, depending on the stage of modernization.These findings challenge many assumptions of conflict theory in sociology, of cultural relativism in anthropology, and of ethical relativism in moral philosophy. All findings are examined in relation to research on modernization, social development, and the evolution of law. These fundamental issues are thus important to many different disciplines across the board.
Comparative Deviance: Perception and Law in Six Cultures
by Graeme R. Newman Marvin E. Wolfgang"Comparative Deviance" represents a systematic attempt to survey public perceptions of deviant behavior cross-culturally: in India, Indonesia, Iran, Italy, Yugoslavia and the United States. There is extensive diversity in both law and perception concerning such deviances as taking drugs, homosexuality, and abortion, yet there is evidence for a basically invariant structure in perception of deviance across all cultures. Within the countries studied in this volume, Geraeme Newman discovers that the strength of religious belief and urban rural background accounted for major differences in the perception of deviance - when differences were identified.Contrary to popular academic opinion in the United States, Newman finds that those countries with the most liberal laws on deviance (i.e., the least punitive sanctions) are also those highly economically developed and least totalitarian (United States and Italy). But when public opinion is considered, the public favors harsher punishments than the law provides. In contrast, in the developing countries of India, Iran and Indonesia, where penal sanctions are more severe, public opinion is much more liberal. The crucial question is the role criminal law plays in the process of modernization: whether law is a stable cultural influence, round which public opinion wavers in a startling fashion, depending on the stage of modernization.These findings challenge many assumptions of conflict theory in sociology, of cultural relativism in anthropology, and of ethical relativism in moral philosophy. All findings are examined in relation to research on modernization, social development, and the evolution of law. These fundamental issues are thus important to many different disciplines across the board.
Comparative Dispute Resolution (Research Handbooks in Comparative Law series)
Comparative Dispute Resolution offers an original, wide-ranging, and invaluable corpus of chapters on dispute resolution. Enriched by a broad, comparative vision and a focus on the processes used to handle disputes, this study adds significantly to the discourse around comparative legal studies. From a comparative perspective, this Research Handbook analyses the field of dispute processing, generally and across a broad range of legal systems and their legal cultures. It explores the nature of disputes and the range of basic processes used in their resolution, examining emerging issues in theory and practice and analysing differing traditions of dispute resolution and their ‘modernization’. Offering a balanced combination of theory and praxis, chapters present new understandings of theoretical, comparative and transnational dimensions of the manner in which societies and their legal systems respond to difficulties in social relations. Showcasing opportunities for new research and debate, Comparative Dispute Resolution will be helpful to practitioners and others engaged in the practice of handling disputes. Students and scholars in disciplines such as law, sociology, politics and psychology will also find this topical Research Handbook useful in their understanding of the theory and practice of disputing and dispute management, legal reform and enhanced access to justice.
Comparative Election Law (Research Handbooks in Comparative Law series)
This timely Research Handbook offers a systematic and comprehensive examination of the election laws of democratic nations. Through a study of a range of different regimes of election law, it illuminates the disparate choices that societies have made concerning the benefits they wish their democratic institutions to provide, the means by which such benefits are to be delivered, and the underlying values, commitments, and conceptions of democratic self-rule that inform these choices. Comparative Election Law features a wide scope of coverage, from distribution of the franchise, to candidate qualifications, to campaign speech and finance, to election administration, and more. Contributions from a range of expert scholars in the field are brought together to tackle difficult problems surrounding the definition of the democratic demos, as well as to lay bare important disjunctions between democratic ideals and feasible democratic regimes in practice. Furthermore, a comparative approach is also taken to examine democratic regimes at a theoretical as well as a descriptive level.Featuring key research in a vitally important area, this Research Handbook will be crucial reading for academics and students in a range of fields including comparative law, legal theory, political science, political theory and democracy. It will also be useful to politicians and government officials engaged in election regulation, due to its excellent perspective on the range of regulatory options and how to evaluate them.
Comparative Empirical Bioethics: Dilemmas of Genetic Testing and Euthanasia in Israel and Germany (SpringerBriefs in Ethics)
by Aviad E. Raz Silke SchicktanzThis book is a comprehensive, empirically-grounded exploration of the relationship between bioethics, culture, and the perspective of being affected. It provides a new outlook on how complex “bioethical” issues become questions of everyday life. The authors focus on two contexts, genetic testing and end-of-life care, to locate and demonstrate emerging themes of responsibility, such as self-responsibility, responsibility for kin, and the responsibility of society. Within these themes, the duty to know versus the right not to know one's genetic fate (in the context of genetic testing), or the sanctity of life versus self-determination (in the context of end of life care) are identified as culturally embedded dilemmas that are very much relevant for lay persons. Furthermore, cultural factors such as religion, history, utopian and dystopian views of biomedical technologies, outlooks on the body and on health/illness, and citizenship are examined. Health issues are increasingly becoming a question of assessing risk and responsibility: How can we better prepare ourselves for the future? We all make such assessments in a way that combines personal inclinations, professional recommendations, and cultural framings. There is still much to be learned about the interplay between these three dimensions.
Comparative Environmental Politics (Advances in Global Change Research #25)
by Jerry McBeath Jonathan RosenbergThis book assesses and compares the political response of nations to the environment. The book explores five major topics: state-society relations; environmental non-governmental organizations (ENGOs); Green parties and environmental movements; institutions of government and policy-making; variations in the capacities of states to protect the environment; and national responses to global problems. It compares and contrasts rich and poor nations, large and small countries, liberal democracies and authoritarian states.
Comparative Equality and Anti-Discrimination Law, Third Edition
by David B. Oppenheimer Sheila R. Foster Sora Y. Han Richard T. FordThis revised and updated casebook comprehensively compares the U.S. legal approach to problems of inequality and discrimination with the approaches of a variety of other legal systems around the world, including those in Europe, South Africa, China, Colombia, India and Brazil. This book provides an introduction to theories of equality and sources of equality law, and examines inequality and discrimination based on gender, race, ethnicity, sexual orientation and identity, religion and disability. Key features: • Extensive chapter notes add critical context to areas of developing law • Analysis of a range of sources: each chapter includes case law, treaty law, statutory law, regulatory law and legal scholarship • A comparative problem-based approach, using concrete issues of inequality and discrimination to help students focus on real world concerns • Examination of key contested topics such as marriage inequality, the rights of persons with disabilities, affirmative action, reproductive rights, employment discrimination and hate speech • A supplementary online course with additional content and guidance for both students and instructors is available through Stanford Law School. Written in a thorough yet accessible style and with contributions from leading international legal scholars, this casebook is ideal for lecture courses, seminars and summer programs in equality and anti-discrimination in law schools, as well as undergraduate courses in law, political science and sociology.
A Comparative Examination of Multi-Party Actions: The Case of Environmental Mass Harm (Civil Justice Systems)
by Joanne BlennerhassettThis monograph addresses the phenomenon of mass harm and how it may be resolved through collective redress. It examines particularly how such redress may be achieved through mechanisms such as multi-party actions (MPAs). In order to do this, an analytical framework is created against which to evaluate various multi-party procedures. This is illustrated through the experience of a selection of common law jurisdictions in dealing with mass harm – namely that of England and Wales, Canada, Australia and the United States, as well as that of EU collective redress. It examines multi-party action laws benchmarked against the objectives identified in the analytical framework. The phenomenon of environmental mass harm in particular is explored as a case study, as it illustrates some of the difficulties that may arise in mass harm litigation. Also, this work explores where the best solutions for mass harm redress may lie in the future – perhaps in collective actions or through alternatives such as regulation and alternative dispute resolution or a combination of these. Finally, the experience of mass harm litigation in Ireland is examined, as currently this jurisdiction does not have an effective mechanism for dealing with mass harm.
A Comparative Examination of Multi-Party Actions: The Case of Environmental Mass Harm (Civil Justice Systems)
by Joanne BlennerhassettThis monograph addresses the phenomenon of mass harm and how it may be resolved through collective redress. It examines particularly how such redress may be achieved through mechanisms such as multi-party actions (MPAs). In order to do this, an analytical framework is created against which to evaluate various multi-party procedures. This is illustrated through the experience of a selection of common law jurisdictions in dealing with mass harm – namely that of England and Wales, Canada, Australia and the United States, as well as that of EU collective redress. It examines multi-party action laws benchmarked against the objectives identified in the analytical framework. The phenomenon of environmental mass harm in particular is explored as a case study, as it illustrates some of the difficulties that may arise in mass harm litigation. Also, this work explores where the best solutions for mass harm redress may lie in the future – perhaps in collective actions or through alternatives such as regulation and alternative dispute resolution or a combination of these. Finally, the experience of mass harm litigation in Ireland is examined, as currently this jurisdiction does not have an effective mechanism for dealing with mass harm.
Comparative Executive Clemency: The Constitutional Pardon Power and the Prerogative of Mercy in Global Perspective (Routledge Research in Human Rights Law)
by Andrew NovakVirtually every constitutional order in the common law world contains a provision for executive clemency or pardon in criminal cases. This facility for legal mercy is not limited to a single place in modern legal systems, but is instead realized through various practices such as a law enforcement officer’s decision to arrest, a prosecutor’s decision to prosecute, and a judge’s decision to convict and sentence. Doubts about legal mercy in any form as unfair, unguided, or arbitrary are as ubiquitous as the exercise of mercy itself. This book presents a comparative analysis of the clemency and pardon power in the common law world. Andrew Novak compares the modern development, organization, and practice of constitutional and statutory schemes of clemency and pardon in the United Kingdom, United States, and Commonwealth jurisdictions. He asks whether the bureaucratization of the clemency power is in line with global trends, and explores how innovations in legislative involvement, judicial review, and executive consultation have made the mercy and pardon procedure more transparent. The book concludes with a discussion on the future of the clemency and pardon power given the decline of the death penalty in the Commonwealth and the rise of the modern institution of parole. As a work concerned with the practice of mercy in the common law world, this book will be of great interest to researchers and students of international and comparative criminal justice and international human rights law.
Comparative Executive Clemency: The Constitutional Pardon Power and the Prerogative of Mercy in Global Perspective (Routledge Research in Human Rights Law)
by Andrew NovakVirtually every constitutional order in the common law world contains a provision for executive clemency or pardon in criminal cases. This facility for legal mercy is not limited to a single place in modern legal systems, but is instead realized through various practices such as a law enforcement officer’s decision to arrest, a prosecutor’s decision to prosecute, and a judge’s decision to convict and sentence. Doubts about legal mercy in any form as unfair, unguided, or arbitrary are as ubiquitous as the exercise of mercy itself. This book presents a comparative analysis of the clemency and pardon power in the common law world. Andrew Novak compares the modern development, organization, and practice of constitutional and statutory schemes of clemency and pardon in the United Kingdom, United States, and Commonwealth jurisdictions. He asks whether the bureaucratization of the clemency power is in line with global trends, and explores how innovations in legislative involvement, judicial review, and executive consultation have made the mercy and pardon procedure more transparent. The book concludes with a discussion on the future of the clemency and pardon power given the decline of the death penalty in the Commonwealth and the rise of the modern institution of parole. As a work concerned with the practice of mercy in the common law world, this book will be of great interest to researchers and students of international and comparative criminal justice and international human rights law.
Comparative Executive Power in Europe: Perspectives on Accountability from Law, History and Political Science (Routledge Research in Constitutional Law)
by Marcel Morabito Guillaume TusseauThis book provides an up-to-date interdisciplinary assessment of the accountability of executive power in different European States and at the European Union level. From a legal perspective, it wonders to what extent the forms of responsibility and accountability of executive power have evolved in terms of legal technique or framework. From a historical perspective, it looks at the evolution of responsibility paradigms. From a political science perspective, it examines responsibility and the expectations of European democracies in terms of authority and efficiency. The volume also has a quantitative aspect identifying, gathering and analysing statistical material on responsibility and accountability in current political regimes. The book will be a valuable resource for researchers, academics, and policy-makers in constitutional law and politics, public law, comparative law, comparative politics, legal history and government.
Comparative Executive Power in Europe: Perspectives on Accountability from Law, History and Political Science (Routledge Research in Constitutional Law)
This book provides an up-to-date interdisciplinary assessment of the accountability of executive power in different European States and at the European Union level. From a legal perspective, it wonders to what extent the forms of responsibility and accountability of executive power have evolved in terms of legal technique or framework. From a historical perspective, it looks at the evolution of responsibility paradigms. From a political science perspective, it examines responsibility and the expectations of European democracies in terms of authority and efficiency. The volume also has a quantitative aspect identifying, gathering and analysing statistical material on responsibility and accountability in current political regimes. The book will be a valuable resource for researchers, academics, and policy-makers in constitutional law and politics, public law, comparative law, comparative politics, legal history and government.
Comparative Federalism: A Study in Judicial Interpretation
by Victor S. MacKinnonModem societies, - like organized societies of all eras, - suffer from antithetical aspirations, from competing institutionalizations of that which is desirable, and that which, though unwelcome, is inevitable. Men clearly see the advantages of localism, of the self determination of small peoples, of l' amour du chocher uninhibited by imperial sovereign ty. At the same time men everywhere are seeing the clear necessity of bigness in organization of national effort. When the question is military organization no one has much doubt that strength derives from power ful union. The Swiss, to be sure, have continued independent not because of their power, but because of the convenience of their in dependent existence. In a world-society of titans, there must be members who are small, respected, independent and unfeared, available to be intermediaries. If Switzerland did not exist, it would have been necessary to invent her. But the power centers are those with the big battalions and the megatons of bombs; both demand great aggregates. Tomorrow's military power structure is calculated in the hundreds of millions of people. The world will afford only a few Switzerlands. The drive toward bigness is as inevitable in the economic world as in that of destructive machines. Economic problems in the next century, and in the next after it, will require the concentrated re sources of the nations; we must produce adequate food for the billions, or else billions will war against billions.
Comparative Federalism: Constitutional Arrangements and Case Law (Hart Studies in Comparative Public Law)
by Francesco Palermo Karl KösslerThis is the first comprehensive book that explores the subject of federalism from the perspective of comparative constitutional law, whilst simultaneously placing a strong emphasis on how federal systems work in practice. This focus is reflected in the book's two most innovative elements. First, it analyses from a comparative point of view how government levels exercise their powers and interact in several highly topical policy areas like social welfare, environmental protection or migrant integration. Second, the book incorporates case law boxes discussing seminal judgments from federal systems worldwide and thus demonstrates the practical impact of constitutional jurisprudence on policymakers and citizens alike.“This is simply the best analysis of contemporary federalism currently available. It is comprehensive in its coverage, thorough in its analysis, and persuasive in its conclusions. Every student of federalism, from novice to expert, will find benefit from this volume.” Professor G Alan Tarr, Rutgers University“Wading through the thicket of the multiple forms that the federal idea has taken in the contemporary world, this remarkably comprehensive treatise backed by case law fills a long-awaited gap in the literature on comparative federalism. It combines a mastery of the literature on federal theory with a critical understanding of how it plays out in practice. Outstanding in the breadth of its scope, this magisterial survey will serve as a work of reference for generations of scholars who seek to understand how federalism works in developed as well as developing countries.” Professor Balveer Arora, Jawaharlal Nehru University New Delhi“This book is an extraordinarily handy work of reference on the diverse federal-type systems of the world. It handles both shared principles and differences of perspective, structure or practice with confidence and ease. It will become a standard work for scholars and practitioners working in the field.” Professor Cheryl Saunders, The University of Melbourne“This is a remarkable book – for its sheer breadth of scope, combining detail of practice with analysis of federal principles, and for its fresh look at federalism. With great erudition, drawing on world scholarship and the practice of federalism across the globe, Palermo and Kössler magnificently traverse from the ancient roots of federalism to the contemporary debates on ethno-cultural dimensions and participatory democracy. The book sets a new benchmark for the study of comparative federalism, providing new insights that are bound to influence practice in an era where federal arrangements are expected to deliver answers to key governance and societal challenges.” Professor Nico Steytler, University of the Western Cape
Comparative Federalism: Constitutional Arrangements and Case Law (Hart Studies in Comparative Public Law)
by Francesco Palermo Karl KösslerThis is the first comprehensive book that explores the subject of federalism from the perspective of comparative constitutional law, whilst simultaneously placing a strong emphasis on how federal systems work in practice. This focus is reflected in the book's two most innovative elements. First, it analyses from a comparative point of view how government levels exercise their powers and interact in several highly topical policy areas like social welfare, environmental protection or migrant integration. Second, the book incorporates case law boxes discussing seminal judgments from federal systems worldwide and thus demonstrates the practical impact of constitutional jurisprudence on policymakers and citizens alike.“This is simply the best analysis of contemporary federalism currently available. It is comprehensive in its coverage, thorough in its analysis, and persuasive in its conclusions. Every student of federalism, from novice to expert, will find benefit from this volume.” Professor G Alan Tarr, Rutgers University“Wading through the thicket of the multiple forms that the federal idea has taken in the contemporary world, this remarkably comprehensive treatise backed by case law fills a long-awaited gap in the literature on comparative federalism. It combines a mastery of the literature on federal theory with a critical understanding of how it plays out in practice. Outstanding in the breadth of its scope, this magisterial survey will serve as a work of reference for generations of scholars who seek to understand how federalism works in developed as well as developing countries.” Professor Balveer Arora, Jawaharlal Nehru University New Delhi“This book is an extraordinarily handy work of reference on the diverse federal-type systems of the world. It handles both shared principles and differences of perspective, structure or practice with confidence and ease. It will become a standard work for scholars and practitioners working in the field.” Professor Cheryl Saunders, The University of Melbourne“This is a remarkable book – for its sheer breadth of scope, combining detail of practice with analysis of federal principles, and for its fresh look at federalism. With great erudition, drawing on world scholarship and the practice of federalism across the globe, Palermo and Kössler magnificently traverse from the ancient roots of federalism to the contemporary debates on ethno-cultural dimensions and participatory democracy. The book sets a new benchmark for the study of comparative federalism, providing new insights that are bound to influence practice in an era where federal arrangements are expected to deliver answers to key governance and societal challenges.” Professor Nico Steytler, University of the Western Cape
Comparative Fiscal Federalism
by Reuven S. Avi-Yonah Michael LangJudicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.