This essay advocates for inheritance taxation and defends it from recent criticism. The first part of the argument shows the need and importance of distinguishing moral and political justifications from the regulation of an institution. Then, in exploratory terms, arguments to justify...

From a legal perspective, a contract has the binding force of law between the parties, so that problems arise when the obligor fails to fulfill its obligations, breaking the principle "pacta sunt servanda" and creating an imbalance between the contracting parties, in relation to the other...

Financial relations are defined as a set of social relationships, having economic features, arising from the realization and distribution of monetary resources necessary for carrying out the tasks of the state. There is a close relationship between the development of financial relationships and...

Financial relations are defined as a set of social relationships, having economic features, arising from the realization and distribution of monetary resources necessary for carrying out the tasks of the state. There is a close relationship between the development of financial relationships and...

Systemic risk now occupies centre stage in discussions of bank regulatory reform. Systemic risk is often seen as a problem of size, operational complexity, interconnectivity and contagion. It is less often discussed in terms of the institutional framework of legal rules and principles within...

This study examines the impact of changes in homestead exemption levels upon the consumer bankruptcy filing rate. This relationship is examined through the creation of an interrupted time-series multiple regression model. Regression analyses were implemented using several predictor variables to...

The emergence of global financial and economic crisis in 2007 and its effects on the real economies of the member states, since 2009, have led to a series of reforms and new developments in all EU common policies, which aimed to provide tools and solutions to boost economic growth and financial...

The emergence of global financial and economic crisis in 2007 and its effects on the real economies of the member states, since 2009, have led to a series of reforms and new developments in all EU common policies, which aimed to provide tools and solutions to boost economic growth and financial...

A jurisdiction such as the Scottish one, reputedly with solid Roman roots, is practically bereft of the fundamental concept of a deposit in the concluding passage of the missives. Alternatively, the relevant "ancestor" (Roman law) has been profoundly permeated, throughout the course of its...