El presente artículo tiene por objeto presentar una evaluación de la concepción estándar de
la obligación tributaria, y exponerla como una obligación casuística derivada de la relación …

Until quite recently, a book with the title Global Tax Governance would have been
unthinkable. Most social scientists interested in the then already widely used concept of …

Providing a thorough examination of distributive justice, Distributive Justice and Taxation
presents and discusses different theories of what constitutes a just society, and how goods …

The way in which fiscal institutions and fiscal policies are conceived and implemented raises
problems at the intersection of so many ethical, institutional, legal, political and philosophical …

This paper shows that a fuller integration of the economic theory of well-being into strategies
adopted to reduce the impact of climate change could help to avoid potential conflicts …

Providing a clear and concise guide to the practicalities of legal research, this informative
book presents a methodological framework for law-in-context research design. It argues that …

This thesis examines the notion of State aid, encompassed in Article 107 (1) TFEU, as it
applies to fiscal cases. This analysis is important, as the notion of fiscal aid is, due to its fiscal …

International tax regimes and practices are heavily criticized for failing to fairly levy corporate
tax on giant multinational taxpayers in the current globalized and digitalized world. This …

O objetivo central deste trabalho é responder à seguinte pergunta: por que pagamos
tributos? Para tanto, iniciamos com a análise histórica do processo de formação da …

Wann Einkommen und Vermögen gerecht verteilt wären, ist unter politischen
Philosophinnen umstritten. Die unterschiedlichen Standpunkte beruhen auf …