Zoekresultaat: 3 artikelen

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Jaar 2016 x
Article

Access_open The Categorisation of Tax Jurisdictions in Comparative Tax Law Research

Tijdschrift Erasmus Law Review, Aflevering 4 2016
Trefwoorden Classification of jurisdictions, international comparative tax law, tax law methodology
Auteurs Renate Buijze
SamenvattingAuteursinformatie

    The number of comparative tax law studies is substantial. The available literature on the methodology behind these tax comparisons, however, is rather limited and underdeveloped. This article aims to contribute to the theoretical background of tax comparisons by explicating methodological considerations in a comparative tax research on tax incentives for cross-border donations and relating it to the available methodological literature. Two aspects of tax law make comparative research in tax law a challenging endeavour: its complexity and fast-changing nature. To overcome these issues, this article proposes to divide jurisdictions into a limited number of categories. In this process the different legal levels are analysed systematically, resulting in categories of jurisdictions. Among the jurisdictions in one category, common characteristics are identified. This results in an abstract description of the category. I use the term ‘ideal types’ for these categories. The high level of abstraction in the use of ideal types allows for comparison of tax jurisdictions, without the risk that the comparison gets outdated. An additional advantage of working with ideal types is that the conclusions of the comparison can be applied to all jurisdictions that fit in the ideal type. This increases the generalisability of the conclusions of the comparative tax research.


Renate Buijze
PhD candidate at the Erasmus University Rotterdam. Email: buijze@law.eur.nl.
Article

Access_open ‘We Do Not Hang Around. It Is Forbidden.’

Immigration and the Criminalisation of Youth Hanging around in the Netherlands

Tijdschrift Erasmus Law Review, Aflevering 1 2016
Trefwoorden Criminalisation of youth hanging around, culture of control, immigration and discrimination
Auteurs Thaddeus Muller
SamenvattingAuteursinformatie

    The focus in this article is the ‘criminalisation’ of youth hanging around with the emergence of bans on hanging around. A critical social constructivist approach is used in this study, which draws predominantly on qualitative primary data collected between the late 1980s and 2010s. The article compares indigenous with immigrant youth, which coincides with, respectively, youth in rural communities and youth in urban communities. This study shows that there is discrimination of immigrant youth, which is shaped by several intertwining social phenomena, such as the ‘geography of policing’ – more police in urban areas – familiarity, sharing biographical information (in smaller communities), and the character of the interaction, normalising versus stigmatising. In further research on this topic we have to study (the reaction to) the transgressions of immigrant youth, and compare it with (the reaction to) the transgressions of indigenous youth, which is a blind spot in Dutch criminology.


Thaddeus Muller
Thaddeus Muller, Ph.D., is senior lecturer at the Lancaster University Law School.

    It has become evident that the use of performance and image enhancing drugs (PIEDs) is becoming an important societal issue, with ramifications extending beyond elite sport. A particular concern of authorities is that the majority of PIEDs are not legally obtained through a physician, by means of a prescription, but instead are illegally purchased on the illicit market. Currently little research exists on the illegal production and supply of PIEDs. However, understanding illicit PIED markets is important for policy decisions as knowledge on the production and supply of these substances may assist in designing law enforcement efforts, harm reduction initiatives and other measures. This article will, therefore, focus on the production and supply of PIEDs in Belgium and the Netherlands. Specifically, it will examine the general characteristics of PIED suppliers and the ways in which the behaviour of dealers are influenced by cultural factors. In particular the role of the legal profession of PIED suppliers is examined, taking the fitness industry as an example. This research is based on a content analysis of 64 PIED-dealing cases initiated by criminal justice agencies in the Netherlands (N=33) and Belgium (N=31). This article illustrates that the dealing of PIEDs is a rather specialised business and that not everyone has the suitable ties, opportunities and/or knowledge to enter the PIED market. Many PIED dealers are already devoted to a gym, sport, medical, or other subculture before becoming involved in dealing. Importantly, the embeddedness of PIED-related supply-side activities in legitimate professions, roles, and institutional settings form an integral part of the market culture these dealers engage in. We, therefore, need to examine the production, distribution and use of PIEDs, as embedded within a diverse combination of social, economic and cultural processes, in which none is simply reducible to the other.


dr. Katinka van de Ven
Dr. Katinka van de Ven is werkzaam als Lecturer in Criminology aan de Birmingham City University. Zij is daarnaast oprichter en coördinator van het Human Enhancement Drug Network (HEDN) (www.humanenhancementdrugs.com).
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