Vassilis Hatzopoulos
- Published in print:
- 2012
- Published Online:
- May 2012
- ISBN:
- 9780199572663
- eISBN:
- 9780191738067
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199572663.001.0001
- Subject:
- Law, EU Law
Across the EU services are the cornerstone of the modern economy, accounting for over 70% of national GDPs and over 90% of new jobs created. Fostering trade in services has, accordingly, become ...
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Across the EU services are the cornerstone of the modern economy, accounting for over 70% of national GDPs and over 90% of new jobs created. Fostering trade in services has, accordingly, become central to the EU's vision for developing the internal market. Yet regulating services and their international trade is notoriously complex, and controversial. For years the EU's efforts were limited to sector-specific regulation in key areas, until the adoption of the general Services Directive in 2006. Since then, confronted by the limited success of traditional legal intervention, the EU's attentions have shifted to alternative forms of regulation. This book looks back on the historical development of services law, discusses the nature of impediments to trade in services in the EU, and explains the basic rules and principles applicable to such trade. It also examines the recent development of alternative regulatory methods, such as networking, the use of common standards, private regulation, self-regulation, open methods of coordination, and administrative cooperation. Taking a broad perspective and placing services regulation within its economic context, the book offers a thorough evaluation of current regulatory methods alongside the alternative methods which could be deployed.Less
Across the EU services are the cornerstone of the modern economy, accounting for over 70% of national GDPs and over 90% of new jobs created. Fostering trade in services has, accordingly, become central to the EU's vision for developing the internal market. Yet regulating services and their international trade is notoriously complex, and controversial. For years the EU's efforts were limited to sector-specific regulation in key areas, until the adoption of the general Services Directive in 2006. Since then, confronted by the limited success of traditional legal intervention, the EU's attentions have shifted to alternative forms of regulation. This book looks back on the historical development of services law, discusses the nature of impediments to trade in services in the EU, and explains the basic rules and principles applicable to such trade. It also examines the recent development of alternative regulatory methods, such as networking, the use of common standards, private regulation, self-regulation, open methods of coordination, and administrative cooperation. Taking a broad perspective and placing services regulation within its economic context, the book offers a thorough evaluation of current regulatory methods alongside the alternative methods which could be deployed.
Amartya Sen
- Published in print:
- 1983
- Published Online:
- November 2003
- ISBN:
- 9780198284635
- eISBN:
- 9780191596902
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198284632.003.0002
- Subject:
- Economics and Finance, Development, Growth, and Environmental
Problems in the conceptualization and measurement of poverty are discussed. Two requirements are identified as (1) a method of identifying a group of people as poor (identification), and (2) a method ...
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Problems in the conceptualization and measurement of poverty are discussed. Two requirements are identified as (1) a method of identifying a group of people as poor (identification), and (2) a method of aggregating the characteristics of the set of poor people into an overall image of poverty (aggregation). As a foundation for these exercises, a study is made of the kinds of approaches that can be used. These include the biological (minimum nutritional requirement) and inequality approaches to poverty, the concept of relative deprivation, value judgement, policy definition, common standards for comparisons between communities, and the relative scaling of deprivation as a means of aggregation.Less
Problems in the conceptualization and measurement of poverty are discussed. Two requirements are identified as (1) a method of identifying a group of people as poor (identification), and (2) a method of aggregating the characteristics of the set of poor people into an overall image of poverty (aggregation). As a foundation for these exercises, a study is made of the kinds of approaches that can be used. These include the biological (minimum nutritional requirement) and inequality approaches to poverty, the concept of relative deprivation, value judgement, policy definition, common standards for comparisons between communities, and the relative scaling of deprivation as a means of aggregation.
Christopher H. Tienken and Yong Zhao
- Published in print:
- 2013
- Published Online:
- September 2013
- ISBN:
- 9780199982981
- eISBN:
- 9780199346219
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199982981.003.0008
- Subject:
- Sociology, Education
Christopher Tienken and Yong Zhao describe how current policies exacerbate the educational conditions that afflict vulnerable children and consequently widen the educational opportunity gap. The ...
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Christopher Tienken and Yong Zhao describe how current policies exacerbate the educational conditions that afflict vulnerable children and consequently widen the educational opportunity gap. The various federal and state laws require schools to make Adequately Yearly Progress or achieve some other type of result on standardized tests, and the laws prescribe severe penalties for students and educators who fail to raise test scores to the mandated level. Schools that serve disadvantaged students have faced tremendous pressure to raise test scores. The authors contend, however, that most of the actions the schools have taken to raise test scores are counterproductive. They may appear to improve student achievement, but in reality they exacerbate the educational conditions that afflict these children and consequently widen the educational opportunity gap.Less
Christopher Tienken and Yong Zhao describe how current policies exacerbate the educational conditions that afflict vulnerable children and consequently widen the educational opportunity gap. The various federal and state laws require schools to make Adequately Yearly Progress or achieve some other type of result on standardized tests, and the laws prescribe severe penalties for students and educators who fail to raise test scores to the mandated level. Schools that serve disadvantaged students have faced tremendous pressure to raise test scores. The authors contend, however, that most of the actions the schools have taken to raise test scores are counterproductive. They may appear to improve student achievement, but in reality they exacerbate the educational conditions that afflict these children and consequently widen the educational opportunity gap.
Saptarshi Mandal
- Published in print:
- 2019
- Published Online:
- August 2019
- ISBN:
- 9780199489954
- eISBN:
- 9780199095674
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780199489954.003.0007
- Subject:
- Law, Family Law
The chapter locates the PWDVA in the context of India’s multiple, religion-specific personal laws. It underlies three factors that allow PWDVA to establish common standards governing family life, ...
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The chapter locates the PWDVA in the context of India’s multiple, religion-specific personal laws. It underlies three factors that allow PWDVA to establish common standards governing family life, despite un-common or separate family laws. First, the religion-neutral framing of the PWDVA and the judges’ understanding of domestic violence as a universal phenomenon cutting across religion. Second, though the DV Act concerns violence, it is designed essentially to protect the economic interests of women, which enables the Act to enter the domain of family law. And third, judges’ understanding that women face the same economic difficulties when their marriages break down, irrespective of religion. Focusing on the issue of maintenance, the chapter demonstrates, that the PWDVA because of the above three factors, allows judges to focus on their sameness rather than difference, and create common standards on maintenance irrespective of religion of the parties.Less
The chapter locates the PWDVA in the context of India’s multiple, religion-specific personal laws. It underlies three factors that allow PWDVA to establish common standards governing family life, despite un-common or separate family laws. First, the religion-neutral framing of the PWDVA and the judges’ understanding of domestic violence as a universal phenomenon cutting across religion. Second, though the DV Act concerns violence, it is designed essentially to protect the economic interests of women, which enables the Act to enter the domain of family law. And third, judges’ understanding that women face the same economic difficulties when their marriages break down, irrespective of religion. Focusing on the issue of maintenance, the chapter demonstrates, that the PWDVA because of the above three factors, allows judges to focus on their sameness rather than difference, and create common standards on maintenance irrespective of religion of the parties.
Harry Brighouse, Helen F. Ladd, Susanna Loeb, and Adam Swift
- Published in print:
- 2017
- Published Online:
- May 2018
- ISBN:
- 9780226514031
- eISBN:
- 9780226514208
- Item type:
- chapter
- Publisher:
- University of Chicago Press
- DOI:
- 10.7208/chicago/9780226514208.003.0007
- Subject:
- Education, Educational Policy and Politics
This chapter explores controversies about school accountability in the light of the values elaborated earlier in the book. It focuses on two questions: Should they impose some form of administrative ...
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This chapter explores controversies about school accountability in the light of the values elaborated earlier in the book. It focuses on two questions: Should they impose some form of administrative accountability? If so, for what should they hold schools accountable: student outcomes or internal school policies and practices?Less
This chapter explores controversies about school accountability in the light of the values elaborated earlier in the book. It focuses on two questions: Should they impose some form of administrative accountability? If so, for what should they hold schools accountable: student outcomes or internal school policies and practices?
Reuven S. Avi-Yonah and Gianluca Mazzoni
- Published in print:
- 2020
- Published Online:
- February 2021
- ISBN:
- 9780198869900
- eISBN:
- 9780191912771
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780198869900.003.0018
- Subject:
- Law, Company and Commercial Law, Public International Law
This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of ...
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This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of the Foreign Account Tax Compliance Act of 2010 (FATCA), and the subsequent development of the Common Reporting Standards (CRS). The chapter outlines how the due diligence concept is applied to private actors, especially financial institutions, to prevent tax evasion. It ends with some conclusions including that while due diligence in international tax law is currently embodied in a specific set of rules, there remains an absence of an overarching standard of due diligence, so that the overall efficiency of the rules requiring due diligence is weakened.Less
This chapter describes how the due diligence standard was developed in international tax law before 2008, and then how the standard was greatly modified after the financial crisis, the enactment of the Foreign Account Tax Compliance Act of 2010 (FATCA), and the subsequent development of the Common Reporting Standards (CRS). The chapter outlines how the due diligence concept is applied to private actors, especially financial institutions, to prevent tax evasion. It ends with some conclusions including that while due diligence in international tax law is currently embodied in a specific set of rules, there remains an absence of an overarching standard of due diligence, so that the overall efficiency of the rules requiring due diligence is weakened.
Pierre-Hugues Verdier
- Published in print:
- 2020
- Published Online:
- April 2020
- ISBN:
- 9780190675776
- eISBN:
- 9780190675806
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780190675776.003.0003
- Subject:
- Law, Private International Law, Criminal Law and Criminology
This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing ...
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This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing the legal and policy issues raised by offshore tax evasion, the chapter examines how the U.S. criminal prosecution of UBS led to the release of tens of thousands of U.S. customer names to the IRS, opening an unprecedented breach in Swiss bank secrecy. The UBS case opened the way for prosecutions of other Swiss banks; negotiations with Switzerland on tax disclosure; and U.S. adoption of the Foreign Account Tax Compliance Act (FATCA), which penalizes foreign banks that fail to disclose U.S. customer accounts. While the U.S. approach initially encountered significant resistance, many countries, including major offshore centers, concluded bilateral information-sharing agreements with the United States, while some onshore jurisdictions adopted FATCA-like legislation to fight offshore tax evasion. Eventually, the U.S. approach provided a model for multilateral reform through the OECD’s Common Reporting Standard (CRS), which provides automatic exchange of account information among numerous jurisdictions.Less
This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing the legal and policy issues raised by offshore tax evasion, the chapter examines how the U.S. criminal prosecution of UBS led to the release of tens of thousands of U.S. customer names to the IRS, opening an unprecedented breach in Swiss bank secrecy. The UBS case opened the way for prosecutions of other Swiss banks; negotiations with Switzerland on tax disclosure; and U.S. adoption of the Foreign Account Tax Compliance Act (FATCA), which penalizes foreign banks that fail to disclose U.S. customer accounts. While the U.S. approach initially encountered significant resistance, many countries, including major offshore centers, concluded bilateral information-sharing agreements with the United States, while some onshore jurisdictions adopted FATCA-like legislation to fight offshore tax evasion. Eventually, the U.S. approach provided a model for multilateral reform through the OECD’s Common Reporting Standard (CRS), which provides automatic exchange of account information among numerous jurisdictions.
Jaekyung Lee
- Published in print:
- 2016
- Published Online:
- December 2015
- ISBN:
- 9780190217648
- eISBN:
- 9780190457921
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780190217648.003.0007
- Subject:
- Psychology, Social Psychology
This chapter addresses the question of high-stakes testing policy and accountability. How effective are performance-driven educational policies under the No Child Left Behind (NCLB) Act? What ...
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This chapter addresses the question of high-stakes testing policy and accountability. How effective are performance-driven educational policies under the No Child Left Behind (NCLB) Act? What interventions are most cost-effective for disadvantaged minority students? The average effect size of high-stakes testing interventions is modest, and there is no consistent evidence on narrowing achievement gaps among racial and social groups. The discrepancy of student progress between National Assessment of Educational Progress (NAEP) and state assessment measures is noted. School choice policies, including vouchers and charter schools, have had limited effects on system-wide education improvement, and performance-driven policy could become more effective when properly combined with input-driven policy. The Common Core Standards can induce desirable changes in American schools through narrower, higher, and deeper curricular coverage in core subjects, but with negative results if states continue to operate under NCLB and without adequate funding and technical support for chronically low-performing schools.Less
This chapter addresses the question of high-stakes testing policy and accountability. How effective are performance-driven educational policies under the No Child Left Behind (NCLB) Act? What interventions are most cost-effective for disadvantaged minority students? The average effect size of high-stakes testing interventions is modest, and there is no consistent evidence on narrowing achievement gaps among racial and social groups. The discrepancy of student progress between National Assessment of Educational Progress (NAEP) and state assessment measures is noted. School choice policies, including vouchers and charter schools, have had limited effects on system-wide education improvement, and performance-driven policy could become more effective when properly combined with input-driven policy. The Common Core Standards can induce desirable changes in American schools through narrower, higher, and deeper curricular coverage in core subjects, but with negative results if states continue to operate under NCLB and without adequate funding and technical support for chronically low-performing schools.
James G. Stewart
- Published in print:
- 2014
- Published Online:
- November 2014
- ISBN:
- 9780198703198
- eISBN:
- 9780191772498
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198703198.003.0013
- Subject:
- Law, Public International Law, Criminal Law and Criminology
The legal mechanisms that link individual agency to atrocity are numerous, difficult to identify, perpetually changing, and not infrequently conceptually questionable. This chapter argues that ...
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The legal mechanisms that link individual agency to atrocity are numerous, difficult to identify, perpetually changing, and not infrequently conceptually questionable. This chapter argues that instead of continuing to embrace the radical doctrinal heterogeneity that, in large part, produces this disarray in modes of participation for international crimes, we should promulgate a universal set of standards that resolves these issues once and for all. It sets out ten reasons for states to negotiate a universal notion of participation for international crimes based on a model on which academics agree, which informs a new treaty as well as amendments to the ICC Statute.Less
The legal mechanisms that link individual agency to atrocity are numerous, difficult to identify, perpetually changing, and not infrequently conceptually questionable. This chapter argues that instead of continuing to embrace the radical doctrinal heterogeneity that, in large part, produces this disarray in modes of participation for international crimes, we should promulgate a universal set of standards that resolves these issues once and for all. It sets out ten reasons for states to negotiate a universal notion of participation for international crimes based on a model on which academics agree, which informs a new treaty as well as amendments to the ICC Statute.
