Equality and diversity: the eighteenth-century debate about equal protection and equal civil rights
Article Abstract:
The need to accommodate a diverse number of religious sects and protect religious freedom in 18th century America formed the basis of civil rights and equal protection guarantees more so than the abolitionist movement. Eighteenth century commentators viewed civil rights and equal protection as promising different levels of equality. Whereas equal protection today demands that the government justify any distinction in civil rights between groups of people, it used to be seen as a justification for legal distinctions between religious groups when affirmative government protection, or civil rights, did not prevent such distinctions.
Publication Name: Supreme Court Review
Subject: Law
ISSN: 0081-9557
Year: 1992
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A critical analysis of the civil penalty regime under the Credit Act 1984 (Vic.)
Article Abstract:
The state of Victoria, Australia, enacted the Credit Act 1984 to protect consumers in a wide range of credit transactions. The act replaced the Money Lenders Act 1958 and the regime of penalties largely repeats those of the earlier act. Penalties are levied if the lender has accidentally or purposely failed to inform the debtor of any provisions of their contract. The punishment was quite harsh in that any lapse could render the transaction interest-free. Policy recommendations to adjust the transgression to the fine have been largely ignored.
Publication Name: Australian Business Law Review
Subject: Law
ISSN: 0310-1053
Year: 1992
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The new transfer pricing and penalty regulations: increased compliance, increased burdens, and the search for a safe harbor
Article Abstract:
The US has led the international effort to use transfer pricing to combat the efforts of multinational enterprises (MNEs) to minimize taxation by reallocating profits to jurisdictions with lower tax rates. The IRS has been active in seeking to safeguard national tax revenues. However, the better approach to regulating transfer pricing would be to create an informational positive safe harbor that permits the IRS to collect necessary information while easing the regulatory load imposed on MNEs.
Publication Name: University of Pennsylvania Journal of International Business Law
Subject: Law
ISSN: 0891-9895
Year: 1995
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