Book reviews

Computer Law (4th edition) Colin Tapper Longman ISBN CSD 0 582 05932 1 £22.50 PPR 0 582 02491 1 £35.00

Further Computer Contracts M‐T Michèle Rennie Sweet and Maxwell 1989. ISBN 0 421 40330 6

Formalism in AI and Computer Science Philip Leith Ellis Horwood 1990. ISBN 1 3325549 2

Electronically Recorded Evidence ‐ A Guide to the Use of Tape and Video Recordings in Criminal and Civil Proceedings Sybil Sharpe Fourmat Publishing 1989. ISBN 1 85190 071 3

Computer Law Chris Reed(ed) Blackstone Press Limited 1990. ISBN 1 85 431037 2

EDI and American Law: A Practical Guide Benjamin Wright Electronic Data Interchange Association 1989. ISBN 0 96 238750 9

Computer Software Protection and Semiconductor Chips Dr Dirk Schroeder (Butterworth's Current EC Legal Developments Series) 1990. ISBN 0 406 04021 4

Computers and the Law David I Bainbridge (Pitman) 1990. ISBN 0 273 03170 8     

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.