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"Normalized legal drafting" has been defined as "a mode of expressing ideas in statutes, regulations, contracts, and other legal documents in such a way that the syntax that relates the constituent propositions is simplified and standardized." Although many legal academics over a number of years have asserted that there are many benefits to be obtained through use of the principles of normalized drafting in the enactment of legislation, surprisingly only one formal empirical study has been reported that indicates that the theory of normalized drafting may provide for the effective enactment of legislative policy. This paper examines the subject of normalized drafting from an empirical perspective and investigates the ability of current research to contribute to scientific understanding of legislative drafting. A framework to enable future research to achieve this goal is presented.

Digitised version produced by the EUI Library and made available online in 2020.

The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise taxation with respect to cash flow concepts. Nevertheless a political economy view may explain that international tax avoidance and rent seeking made multinational enterprises reluctant to support an expenditure tax regime. ; Die weltweite Steuerreformdiskussion der achtziger Jahre gründet sich auf die theoretische und die empirische Evidenz r daß die bestehenden Einkommensteuersysteme gravierende allokative und administrative Mängel aufweisen. Die Hypothese, daß Steuerreformschritte in Richtung auf ein theoretisch überlegenes Ausgabensteuerszenario infolge internationaler Besteuerungsregelungen nicht gesetzt werden konnten, vermag jedoch nicht zu überzeugen. Zum einen läßt sich die Einführung einer Mehrwertsteuer vom Konsumtyp in etwa fünfzig Staaten als ein Schritt in Richtung auf ein ausgabenorientiertes Steuersystem deuten, zum anderen erfordern ausgabensteuerorientierte Neufestlegungen der nationalen Bemessungsgrundlagen von Einkommen- und Körperschaftsteuern nicht notwendigerweise eine Neuverhandlung der bilateralen Doppelbesteuerungsabkommen. Allerdings läßt sich aus der Sicht der ökonomischen Theorie der Steuerpolitik ein Begründungsmuster für die mangelnde politische Unterstützung einer ausgabensteuerorientierten Steuerreform gewinnen. Da insbesondere multinationale Unternehmen über internationale Steuerarbitrage Renten erzielen können, die ihnen in einem globalen Ausgabensteuerregime nicht mehr offenstünden, fällt eine einflußreiche politische Lobby für eine ausgabenorientierte Steuerreform aus.

This article deals with theories in practice. A policy theory is defined as the total of causal and other assumptions underlying a policy. It can be reconstructed and represented in several ways, for instance by means of causal hypotheses, graphs, goal trees, and decision trees. A combination of these different ways of reconstruction is possible. The quality of a policy theory can be evaluated on the basis of several criteria, for example, the precision of formulation, the differentiation, the integration, the empirical value, and the legitimacy of the policy theory. In order to get more insight in the determinants of policy theories, it is important to compare them in longitudinal and cross-sectional research. The structure and quality of policy theories have effects on the contents, the process, and the results of a policy. It is a plausible hypothesis that the goal attainment of a policy will be higher as the precision, the differentiation, the integration, the empirical value, and the legitimacy of a policy theory are higher.

Defence date: 16 March 1992 ; Examining board: Prof. Jean Blondel, European University Institute (co-supervisor) ; Prof. Michael W. Doyle, Princeton University ; Prof. Hans Keman, Vrije Universiteit ; Prof. Steve Smith, University of East Anglia ; Prof. Susan Strange, European University Institute (supervisor)

This study investigates whether a positive relationship exists between each of five characteristics of the firm (political visibility of the firm, political visibility of the firm's industry, profitability, ownership level of ethical investors, and growth rate) and the level of socially responsible disclosure provided by the firm. The study was conducted under agency theory. Under this theory, the firm is viewed as having an implied social contract with society and provides social disclosure to inform society of contract compliance. The theory also suggests that society expects different levels of social performance of firms depending on the firms' characteristics; consequently, firms facing higher societal expectations use socially responsible disclosure to indicate compliance with the expectations. The dependent variable is defined as a percentage and as a dichotomous variable, allowing both the ordinary least squares and the logistic analysis to be used to estimate models. Data was obtained from questionnaires mailed to a random sample of five hundred firms traded on the New York or American Stock Exchanges, the 1987 annual reports of respondents, and COMPUSTAT's Prices-Dividends-Earnings file. A positive relationship was found between size and social disclosure. Similarly, a positive relationship was found between the firm's profitability and social disclosure. While management's perception of the firm's industry's visibility was only marginally significant, the firm's industry classification had significant explanatory power. General support was also found for a positive relationship between both management's perception of the firm's political visibility and the ownership level of ethical investors and the social disclosure level. However, neither the firm's systematic risk nor growth rate was statistically significant. Lastly, management's claim of giving substantial consideration to its social responsibilities when making economic decisions was not supported by the data. Also, managers are satisfied with ...

In this essay we develop a mathematical theory of syntactic domains with special attention to the theory of government and binding. Starting from an intrinsic characterization of command relations as defined in [Ba 90] we determine the structure of the distributive lattice of command relations. This allows to introduce implication and negation as constructors, whose logic turns out to be the intuitionistic logic of linear posets. Using what is known about intuitionistic logic we can study how domains can be defined from some basic set of command relations that are naturally supplied by the grammar. Moreover, this can be reversed to see how the requirement that domains can be defined in a particular way constrains the syntax. This general theory will then be applied to GB and we will show that there is great evidence to support our claim that command relations are the basic relations from which all other syntactic domains must be defined in a clear and rigid way.

Second edition of this work on the critical relationship between the USA and its Latin neighbours, detailing new developments such as the Iran-"Contra" scandal along with an historical survey of inter-American relations from the Monroe Doctrine to the present. ; https://vc.bridgew.edu/fac_books/1043/thumbnail.jpg

"November 26, 28 and 30, 1990"--Pt. 1. ; Includes bibliographical references. ; Mode of access: Internet.

Distributed to some depository libraries in microfiche. ; Includes bibliographical references. ; Mode of access: Internet.

Shipping list no.: 89-639-P. ; Distributed to some depository libraries in microfiche. ; Includes bibliographical references (p. 126-132). ; Mode of access: Internet.

Item 1039-A, 1039-B (MF). ; Shipping list no.: 91-409-P. ; Distributed to some depository libraries in microfiche. ; Mode of access: Internet.

Item 1039-A, 1039-B (MF) ; Shipping list no.: 90-701-P. ; Distributed to some depository libraries in microfiche. ; Includes bibliographical references. ; Mode of access: Internet.

Shipping list no.: 92-126-P (pt. 1), 92-138-P (pt. 2), 92-137-P (pt. 3). ; Distributed to some depository libraries in microfiche. ; Item 1039-A, 1039-B (MF) ; Hearings held Aug. 1, 1991- ; Includes bibliographical references. ; Mode of access: Internet.

Doutoramento em Economia. ; Recent years have witnessed an increasing interest in credit markets for a number of reasons: first, credit markets perform important functions in any developed monetary economy, such as the sharing of risk between different individuals, the allocation of financial resources and the transmission of monetary policies; second. several influential theoretical studies have, by taking into consideration the idea of incomplete information, concluded that they operate in a very distinct way compared to most other markets, with equilibria in most cases exhibiting inefficiency; third, the new empirical research has provided support for the importance of the role played by the financial system in the determination of the real economic activity. This thesis examines the relevant works on credit, evaluates the explanatory power of the theories hitherto advanced and, more importantly, offers new theoretical and empirical studies which provide further insights into the subject. Part 1 is devoted to the microeconomic studies on credit with incomplete information. Assuming that borrowers are better informed than lenders about the quality of their investment projects, it derives several theoretical propositions which add to the understanding of credit market functioning. Moreover, it provides empirical evidence on the characteristics of random distributions of rates of return associated with industrial corporations. Part 2 is concerned with macroeconomic studies on credit in the context of the conventional ad-hoc approach with symmetric information. It shows how an explicit credit market may be incorporated in a standard macroeconomic model augmented with wealth effects and government budget constraint in order to allow the examination of issues, such as credit market shocks, that would not otherwise be possible. The thesis' mode of exposition is eclectic, using alternatively 'literary' reasoning, geometrical demonstrations and analytical proofs depending on the nature of the topics under consideration.