Conflicts between Hungarian procedural tax law and community law-case studies

Procedural Fairness and Compliance with the Law

My goal is to discuss the findings of recent research exploring why people obey the law. I am a psychologist and will focus directly on microlevel issues concerning the psychology of the person. In particular, I will explore research examining naturally occurring attitudes, values, and behaviors. I will do so by considering studies based upon interviews with citizens. I want to make four basic ...

Using UML for Modeling Procedural Legal Rules: Approach and a Study of Luxembourg's Tax Law

Many laws, e.g., those concerning taxes and social benefits, need to be operationalized and implemented into public administration procedures and eGovernment applications. Where such operationalization is warranted, the legal frameworks that interpret the underlying laws are typically prescriptive, providing procedural rules for ensuring legal compliance. We propose a UML-based approach for mod...

Recent Developments in Conflicts of Law Notes

Federal Tax Law Trumps Indian Canon

On November 27, 2001, the Supreme Court ruled in Chickasaw v. United States that Native American gaming (NAG) firms are subject to federal excise and occupational taxes. Prior to the decision, these firms had been exempt from all federal taxation. We hypothesize that Chickasaw improves the competitive position of publicly traded gaming firms and their suppliers by leveling the playing field for...

Columbia Law School Tax Policy Colloquium