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Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation…
Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material.
The study done in France relies on interviews conducted with representatives of law enforcement agencies on public statistics and on an innovative database compiled from nearly 600 cases submitted to the judiciary. The comparison with Great Britain is developed through interviews conducted with different participants in the fight against tax fraud and statistical information.
This paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against tax dodgers, in practice, both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. This strategy leads to the over-representation of certain categories of taxpayers. Despite the commonalities resulting from the numerous filters before prosecution, the penal strategy takes on two different shapes on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment. The French tax authority continues to use the criminal procedures mainly as a financial instrument for the improved restitution of stolen taxes. The policy of Her Majesty’s Revenue and Customs, supported by the “Sentencing Guidelines”, aims much more at obtaining exemplary convictions.
Based on a large empirical material, this paper highlights the different outcomes of the criminal trials against tax evaders in the two countries.
Adopting an intra-organizational viewpoint is essential to grasp legal intermediation. To deepen our understanding of such phenomena, this chapter proposes a qualitative…
Adopting an intra-organizational viewpoint is essential to grasp legal intermediation. To deepen our understanding of such phenomena, this chapter proposes a qualitative and “multi-level” approach drawing on insights from the neo-institutional literature, policy ethnography analysis and the research on legal intermediaries. Such a perspective is particularly suited to capture the complexity and the depth of institutional change. Using the 12-hour work legal mechanism of derogation in the context of French public hospitals as an example, this chapter highlights how both macro-level actors (actors of a “reform network”), and micro-level ones (hospital directors) contribute to the shaping and framing of legality in French public hospitals. Results show that variation in how those actors use law depends on the local configuration. Second, results demonstrate that the legal games they play are not merely based on symbolic and superficial compliance with the law, but also on outright manipulations and conscious rule-breaking.
Since the 1990s, the French government has offered tax exemptions for people who buy property and rent it out for at least nine years. This legal framework, centered on…
Since the 1990s, the French government has offered tax exemptions for people who buy property and rent it out for at least nine years. This legal framework, centered on incentives, can be considered a new kind of (de)regulation of housing policy, triggering a multiplication of private intermediaries devoted to finding clients for tax exemptions. Based on interviews with 28 investors who feel they have been abused (many of them have started legal proceedings against professionals from whom they bought a property), this study provides a new entry for analyzing legal intermediation, showing that it does not affect all laypeople in the same way, especially when looking at the latter’s social and economic resources. We analyze how and with what devices professionals, whose commercial practices are not fully regulated by law, rely on the law for the success of their transactions, especially with taxpayers who have money to become investors but who are not rich enough to pay for the services of a tax professional. We argue that the ability to resist the appeal of putting money into investments that turned out risky depends on investors’ social and economic resources. Finally, we analyze how the process of legal intermediation described in this chapter impacts investors’ legal consciousness and creates distrust toward the law.
The question of responsibility is not new to labour law. The earliest developments in labour law and social law sprang from a “legal revolution” to borrow the words of…
The question of responsibility is not new to labour law. The earliest developments in labour law and social law sprang from a “legal revolution” to borrow the words of Georges Scelle, considering the concept of responsibility that prevailed in common law. Civil responsibility which was originally based on fault could now be based on the risk inherent to a socially useful activity so as to ensure that the responsibility for damages that might result from it be equitably shared. This development took place under the generalization of the industrial production mode, first within the frame work of laws respecting compensation for industrial accidents.
The chapter examines various manifestations of the concept of “social capital” in details by sorting them into three categories: individual, collective, and hybrid. Based…
The chapter examines various manifestations of the concept of “social capital” in details by sorting them into three categories: individual, collective, and hybrid. Based on the examination of social capital literature, the chapter defines social capital as moral resources that lubricate cooperation among individuals for economic as well as civic reasons. Then the chapter examines social capital in contemporary urban China. The atomizing effect of market economy destroyed previous stock of social capital, but there are not corrective mechanisms to generate new social capital. Therefore urban China is experiencing the paucity of social capital.
Both the ideals of the European Union (EU) and the EU's recent political difficulties have attracted comparison with the Habsburg empire. In recent years, some of those…
Both the ideals of the European Union (EU) and the EU's recent political difficulties have attracted comparison with the Habsburg empire. In recent years, some of those making comparison have turned to the Austrian Jewish novelists, Stefan Zweig and Joseph Roth, who were crucial to the imaginative emergence of the Habsburg Myth. This paper analyses their writings and those of Robert Musil and Gregor von Rezzori in relation to the Habsburg Myth as a story about European unity, about Austria-Hungary as a supranational polity and about Austria-Hungary's self-proclaimed providential purpose in European affairs. It explores the dissonance between the Habsburg Myth and the EU's territorial composition and argues that the Habsburg Myth is, nonetheless, revealing about the EU's internal hierarchies and its geopolitical difficulties in relation to Russia.