The paradox of modern constitutionalism resides in having two imperatives, apparently irreconcilable, i.e. a governmental power generated from the ‘consent of the people' and, in order to be sustained and effective, that power must be divided, constrained and exercised through distinctive...

This paper describes results of focus group research conducted with senior advocacy lawyers in relation to the lawyers' characterization of expert legal writing. The results suggest an important interplay between product and process, and are consistent with general theoretical models of...

This chapter examines the land rights of Indigenous peoples in the United States, Canada, Australia and New Zealand from the perspective of the common law. Topics discussed are sources, content and proof of these rights, as well as ways in which they can be extinguished and infringed. The...

The central aim of this article is to demonstrate a socio-legal approach to risk and precaution using the example of chronic pollution. Drawing on ongoing empirical work with the Aamjiwnaang First Nation, which is tucked into Sarnia's "Chemical Valley," a secondary aim is to influence and shape...

Canvassing practices in many countries, this chapter analyses the relationships between Indigenous peoples and environmental governance. It examines the environmental values and practices of Indigenous peoples, primarily in order to assess their implications for the Indigenous stake in...

Sunstein's argument in the original 2001 Republic.com and in this new 2007 version is that democracy requires a range of common experiences (social glue) and unanticipated exposure to diverse points of view, but that the Internet fails society on both counts. Sunstein believes that the Internet...

In all countries that use the individual as the basic unit of taxation, tax policy makers must contend with the problem of spousal income splitting and the dilemma it poses for gender equality. On the one hand income splitting opens a back door to joint taxation of couples, with its troubling...

The purpose of this paper is to illustrate the different kinds of concerns related to the notion of “unfair prices” in tax and competition policy, respectively. The focus is on the rules governing transfer pricing within the setting of international tax policy, and on those governing the...

This article reviews the major elements of the enterprise income tax (EIT) system in China and examines the dynamic relationship between international norms and the local Chinese context. After some introductory remarks, the article discusses the fundamental principles, concepts and structural...

This paper examines the role of tax policy in China's economic, social and legal development. With respect to economic development, the author examines the use of tax incentives in attracting foreign direct investment to China and assesses its impact on the development of China's market economy....