Assuring Real Freedom of Movement in EU Direct Taxation

The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make non-discrimination an inappropriate criterion. This article proposes a framework, grounded in economic analysis, for understanding the implications of the interactions for freedom of movement. First, I establish a precise definition of obstacles to freedom of movement of individuals as costs of migration, as distinguished from incentives to migration (such as mere differences in national tax levels). Incentives can encourage economic distortions in migration, but they are not obstacles to migration (or free movement). Secondly, I develop the cross-migration test to distinguish costs of migration from incentives. I apply the test to show that two commonly used schemes of double tax relief, including exemption with progression, create unjustified obstacles to free movement.     

Sino-African Relations and the Problem of Human Rights

China's political and economic activities in Africa are increasingat an exponential rate. Equally, they are attracting criticism,chiefly over Beijing's no-strings-attached stance on human rightsand governance. It is clear that many African states that enjoyChinese support not only trample on civil and political rights(as per Western ideas of human rights), but also subvert theircitizens’ economic and social rights (as per China's discourseon human rights). If whilst adhering to the principle of non-interference,Chinese activities actually make things worse for some in Africa,then Beijing's argument that basic socio-economic rights aremore important for the poor than abstract politicalrights is potentially problematic. This is because there isa danger that Beijing's engagement in Africa might be exploitedby autocrats on the continent for their own, well-understood,reasons. Doing no harm, rather than a studied disinterest, needsto be part of China's overall African policy, something thatBeijing is bound to recognize. The author gratefully acknowledges the British Academy, CarnegieTrust for the Universities of Scotland, Chiang Ching-kuo Foundationfor International Scholarly Exchange, and the Russell Trustof Scotland for financial support for fieldwork on Sino-Africanrelations, carried out in Eritrea, Ethiopia, Namibia, SierraLeone, South Africa, and Uganda. The ideas for this articlewere initially tested at seminars at Wilton Park, the Universityof Plymouth, the State Department, SAIS-Johns Hopkins University,and Hong Kong University of Science and Technology. I am gratefulto participants in these events, this journal's two anonymousreviewers, and Shaun Breslin for commenting and helping to crystallizemy thoughts. Any errors remain my own.     

Managing Tax Regimes: A Call for Research

Most academic research on taxation relates to higher-level issues of fiscal policy. Much public debate takes place about the calculation and incidence of different taxes, but little academic research addresses the management problems that are specific to national taxation regimes. This paper identifies emerging issues and calls for joint practitioner/academic attention on an international basis to address these issues.     

Metrics or Peer Review? Evaluating the 2001 UK Research Assessment Exercise in Political Science

Evaluations of research quality in universities are now widely used in the advanced economies. The UK's Research Assessment Exercise (RAE) is the most highly developed of these research evaluations. This article uses the results from the 2001 RAE in political science to assess the utility of citations as a measure of outcome, relative to other possible indicators. The data come from the 4,400 submissions to the RAE political science panel. The 28,128 citations analysed relate not only to journal articles, but to all submitted publications – including authored and edited books and book chapters. The results show that citations are the most important predictor of the RAE outcome, followed by whether or not a department had a representative on the RAE panel. The results highlight the need to develop robust quantitative indicators to evaluate research quality which would obviate the need for a peer evaluation based on a large committee. Bibliometrics should form the main component of such a portfolio of quantitative indicators.     

Regulation of health practitioners: national reform in Australia

From the second half of 2010 Australia has had a uniform regime for registration of health practitioners and, with the exception of New South Wales, a nationally consistent scheme for regulation of a number of categories of health practitioners. This entails a move toward validation requirements, a continuing focus on protection of titles as the principal regulatory mechanism, and an identification of those professions currently suitable for formal registration and regulation. This editorial discusses issues arising from the new national regulatory arrangements, controversies about the distinction between "conduct" and "performance" investigations, challenges in relation to assessment of impairment and what constitutes a "fit and proper person" as well as issues arising from the mandatory notification provisions within the legislation.     

Reading for Law and the State: Theaters of Problematization and Authority

Constructing a particular nation, that of early modern England, is seen here as a series of theatrical performances. Shakespeare’s work is taken as a series of thought experiments. Some, like The Merchant of Venice, are reassuring that threatening circumstances and innovatory social practices are capable of being overcome or assimilated from the unknown to the known. Some, like King Lear and Hamlet, ponder the consequences of a failure to discover a resolution. Some writers have argued that England was historically quite early in beginning to conceive of itself as a nation, rather than as a population of possibly heterogeneous regions subject to a dynasty, a state of affairs summarized in the by now clichéd remark attributed to the Sun King, “L’Etat, c’est moi”. For Shakespeare, if not for all of his contemporaries, the Englishman is a bit slow-witted, owing to his fondness for beef and red wine, but he is distinguishable from others and provides material for the second pieces of theater I look at. If there could be an Englishman, his experience with the absolutist pretensions of the Stuart monarchy allowed there to be a free-born Englishman (and, actually, Englishwoman). The two crucial battles of the English civil war, Marston Moor and Naseby, followed by the Army Debates of 1647–1649 form the stage for an at least aspiring egalitarianism we now know as the rights of man, or the rights of the civic person.

The Initial Changes of Fat Deposits During the Decomposition of Human and Pig Remains

Abstract:  The early stages of adipocere formation in both pig and human adipose tissue in aqueous environments have been investigated. The aims were to determine the short-term changes occurring to fat deposits during decomposition and to ascertain the suitability of pigs as models for human decomposition. Subcutaneous adipose tissue from both species after immersion in distilled water for up to six months was compared using Fourier transform infrared spectroscopy, gas chromatography-mass spectrometry and inductively coupled plasma-mass spectrometry. Changes associated with decomposition were observed, but no adipocere was formed during the initial month of decomposition for either tissue type. Early-stage adipocere formation in pig samples during later months was detected. The variable time courses for adipose tissue decomposition were attributed to differences in the distribution of total fatty acids between species. Variations in the amount of sodium, potassium, calcium, and magnesium were also detected between species. The study shows that differences in total fatty acid composition between species need to be considered when interpreting results from experimental decomposition studies using pigs as human body analogs.