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What are the weaknesses of the current tax compliance rules, and how can these rules more effectively address the challenge of high-end tax noncompliance? This chapter first describes the limitations of the traditional responses to tax noncompliance in the law and in prominent reform proposals. It then introduces a new approach: a system of means-adjusted tax compliance rules. As we argue, this approach can both complement the traditional responses to noncompliance and counter their limitations to build a more robust and effective tax compliance system. The final section of this chapter describes how introducing means adjustments to the tax compliance rules would not be a radically new direction for tax reform, but rather an extension and rationalization of principles that are already embedded in the current tax law.
This chapter addresses symmetry’s implications for separation of powers and federalism. It suggests that some major structural questions, such as the long-running debate over the president’s authority to fire or “remove” executive officers, hold an intensity out of step with their current political stakes. By contrast, other recent decisions, particularly those limiting agency authority over “major” policy questions and intensively reviewing the reasoned justification for certain policies, threaten to enable selective judicial disapproval of policies favored by progressives rather than conservatives. A preference for symmetry should support limiting or reconsidering these decisions. With respect to federalism, symmetry should likewise encourage the development of doctrines that grant parallel opportunities and protections to rival “red” and “blue” states dominated by either the Democratic or Republican Party.
This chapter looks at the ways in which the police is defined and confined by internal standards of constitutional acceptability. Before we get to the matter of individual rights, we must ask the question of whether and to what extent the police power is being used in ways that are reasonable, not arbitrary, and not the product of animus or unacceptable influence. These internal structural considerations have been used to limit the scope of the power and, more to the point of this chapter, they have the potential of being used in a way that reconciles broad governmental power with the protection of citizen interests and liberty.
This chapter begins a new part, this focusing on structural considerations in the scope and exercise of the police power. Some of the critical issues involving the power involve who gets to exercise it, and upon what conditions. The separation of powers among departments of government is relevant here, and there have been concerns in courts when the state legislatures delegate the exercise of this power to governors and administrators. We discuss some of these controversies in this chapter. Moreover, we discuss the ways in which the police power has long been used by local governments to implement health, safety, and welfare objectives in their community. The relationship between state and local governments, often labelled “localism,” in order to capture the constitutional dimensions of this dynamic relationship, is a focal point of this chapter.
This paper examines the impact that the finally approved Artificial Intelligence Act (AIA) will have on European public authorities when developing, acquiring and using AI systems. It argues that, despite the initial disappointment that the Act may cause when approaching it from an administrative law perspective, and despite the fact that some of the solutions that have been finally chosen are questionable, it represents a remarkable step forward, duly addressing many of the problems raised in the literature in relation to the automation of administrative decisions and the use of AI systems by public authorities.
It is now a cliché to highlight that whilst artificial intelligence (AI) provides many opportunities, it also presents myriad risks to established norms. Amongst the norms considered in the literature, the Rule of Law unsurprisingly features. But the analyses of the Rule of Law are narrow. AI has the capacity to augment as well as to undermine fidelity to the ideal of the Rule of Law. Rather than viewing AI only as a threat to important norms, this article’s core argument is that AI should also be presented as an opportunity to meet their demands. It uses the Rule of Law in tax administration to support this argument.
This Special Issue stems from some of the insights at the “Future of Food Law” Conference held at Wageningen University and Research (WUR) in 2023, prompting an examination of the Farm to Fork (F2F) Strategy’s achievements and shortcomings. With the von der Leyen Commission’s term concluding, the paper critically assesses key aspects of the F2F Strategy, laying the foundation for an in-depth discussion presented in six contributions. The exploration extends from US and EU perspectives to national considerations, moving even further and beyond the boundaries of the Strategy. It encompasses emerging views on food safety, fostering fair and sustainable agri-food production models, encouraging healthier and democratic food choices, and reevaluating decision-making distribution from EU to Member States in sustainability regulatory actions. This issue aims to probe how agri-food regulatory frameworks should adapt to current challenges, acknowledging new economic, social, and environmental expectations. As a frame to the six contributions, this paper addresses the substantial delay in implementing crucial food law interventions, with a focus on the legislative Framework for Sustainable Food Systems (SFSF). The paper concludes by outlining potential scenarios for the future of EU food law, emphasising the necessity for establishing a guiding principle of sustainability for food systems.
Both Republican and Democratic administrations make regulatory and funding decisions with close reference to benefit–cost analysis (BCA). With respect to regulation, there has been a great deal of academic discussion of BCA and its limits, but almost no attention has been paid to the role of BCA in government funding. That is a serious gap, not least in connection with climate-related risks, such as wildfire, drought, extreme heat, and flooding. Office of Management and Budget (OMB) Circular A-94 sets out guidelines for the BCA required when people are applying to many federal discretionary grant programs. Through Circular A-94, OMB has long required applicants to demonstrate that the benefits of their projects would exceed the costs. But under Circular A-94 as it stood for many years, efficiency-based BCA could produce results that fail to maximize welfare and that are also highly inequitable. The 2023 revision of Circular A-94 focuses more directly on welfare and equity, which are now – not uncontroversially – being brought directly into policy. At the same time, the new Circular A-94 raises fresh questions about how best to promote welfare, and to consider equity, in practice. This article explains the economic foundations for promoting welfare through distributional weighting – and how the old BCA guidance fell short. It then offers recommendations on how to operationalize distributional weighting on the ground specifically for government spending programs – and for BCA more broadly.
This chapter addresses the widespread perception that rural politics are characterized by irrational antigovernment sentiment, right-wing conspiracy theories, and other ideological drivers. This perception includes the stereotype that rural residents are generally conservatives who “vote against their interests” when liberal policies might appear to help their communities more. The chapter argues that rural views on government are just as often rational reactions to the unique impacts of law, regulation, and government in rural communities. Drawing on legitimacy theory, the chapter argues that rural grievances toward the federal regulatory state specifically reflect predictable concerns relating to procedural justice, substantive outcomes, and a sense that agencies prioritize concerns other than rural residents’ concerns. Although rural views vary, and intersect with other identities such as race, diverse rural populations exhibit common concerns about agencies posing threats to livelihoods and failing to offer protection from environmental threats. The chapter argues that overlap between subjective rural sentiments and objective structural features of the regulatory state lend credence to rural views as not irrational. Barriers to public participation in agency rulemaking, regulatory cost–benefit analysis, and implementation of the Endangered Species Act all illustrate instances of the regulatory state often failing to take meaningful rural concerns seriously.
Les modes alternatifs de règlement des conflits s’inscrivent dans une volonté de transformation de l’organisation de la justice en cherchant à régler « autrement » les litiges judiciarisés. L’émergence de ces modes répond également aux impératifs de la nouvelle gouvernance publique, où les questions de l’efficacité et de la célérité de la justice deviennent cardinales. Ces modes alternatifs exigent que les parties y participent volontairement. Or, les justiciables composent avec certaines contraintes subjectives qui se répercutent sur leur motivation à s’engager sur la voie d’un mode alternatif de règlement des conflits. À partir de données empiriques, ce texte présente de quelle façon les coûts humains et financiers qu’assument les justiciables sont susceptibles de se répercuter sur leur décision de s’engager sur une telle voie, laquelle découle généralement de l’atteinte d’un point de rupture par rapport à ces coûts. Cette recherche, effectuée au Québec, fait état de la situation en droit civil, en droit criminel et en droit administratif.
This chapter addresses the history of the refugee oral hearing in Australia and Canada. It explains how and why the oral hearing became a central event within RSD processes in each jurisdiction and traces the role of refugee testimony up until the introduction of a quasi-independent administrative process for RSD and into the present day. In both countries, the introduction of statutory RSD procedures and an oral hearing represented a shift toward enhanced administrative rights and justice for onshore refugee arrivals. However, it also occurred in the context of an increasing state focus on the ‘genuineness’ of refugees and major reforms that sought to limit and control onshore refugee arrivals in both jurisdictions. The chapter then traces more recent reforms to RSD processes in Australia and Canada. This later history reveals that the ‘right’ to fair and independent decision-making processes has become increasingly constrained in both jurisdictions, and that limiting access to RSD has become a key means by which states enact policies of refugee deterrence and exclusion.
This chapter marks the book’s shift from examining the demand for a particular refugee story during the oral hearing, to considering how decision-makers used narratives to test and contest refugee applicants’ testimony. It presents a key finding from the hearings: that decision-makers often engaged in ‘narrative contests’ with the applicant, presenting their own counter-narratives of how events should have taken place if the story presented were to meet the credibility standard of plausibility. The chapter details how the criterion of ‘plausibility’ forges a direct link between credibility assessment and the narrative form, and also sets out the minimal law or policy that governs the testing of oral evidence during the hearing in Australia and Canada. As a result, decision-makers were relatively free to engage in a form of questioning that went beyond asking refugee applicants for information or explanation. Instead, they presented alternative, hypothetical accounts of how events would have taken place if the story (and by implication, the applicant) were credible. When engaging in these narrative contests, decision-makers’ narrative expectations were often deeply subjective, idiosyncratic and unpredictable. The chapter also reveals that in navigating these exchanges, certain applicants displayed high levels of agency and resistance vis-à-vis decision-makers’ own narrative assumptions and their vast power to direct evidence.
A core impediment to refugee applicants providing a credible narrative account of their claims to protection is the profound fragmentation and unpredictability of the structure, content and conduct of the oral hearing. This chapter argues that the conduct of the oral hearing severely fragmented applicants’ testimony in three key ways: reverse-order questioning; decision-makers’ abrupt subject switching during the hearing; and questions pertaining to time, sequencing and precise dates of events. This leads to the conclusion that applicants were both expected to present their oral evidence in a form that fulfilled the credibility criteria and the demand for narrative, and actively impeded in their efforts to do so. Further, where applicants displayed an ability to present evidence in a narrative form, in all but a minority of hearings this was done despite, rather than because of, the structure and setting of the hearing.
To access state-based refugee protection regimes, refugee applicants must speak. They must narrate the basis of their claims in person, often before a single decision-maker, repeatedly and at length. In Judging Refugees Anthea Vogl investigates the black box of the refugee oral hearing and the politics of narrative within individualised processes for refugee status determination (RSD). Drawing on a rich archive of administrative oral hearings in Australia and Canada, Vogl sets global trends of diminished and fast-tracked RSD against the critical role played by the discretionary spaces of refugee decision-making, and the gate-keeping functions of credibility assessment. Judging Refugees explores the disciplining role of 'good refugee' stories within RSD and demonstrates that refugee applicants must be able to present their evidence in model Anglo-European narrative forms to be judged as authentic, credible and ultimately, to be granted access to protection.
This article explores the remaking of administrative law review in South Africa since the introduction of constitutional democracy in 1994. It characterizes the construction of the constitutional and legislative framework, as well as the courts’ interpretation of that framework, as the first phase of the remaking. The second phase encompasses the courts’ recognition of a constitutional principle of legality based on the rule of law, and their swift development of the content of this principle. This judicial creativity has resulted in an elaborate avenue to review, parallel to the Promotion of Administrative Justice Act 3 of 2000, and has caused problems of rivalry and avoidance. The article identifies and discusses some of the more significant implications of each of these phases of reconstruction. It also proposes corrective measures likely to advance the coherence and effectiveness of judicial review and discourage the adoption of a doctrine of non-justiciability.
Industry-funded religious liberty legal groups have sought to undermine healthcare policy and law while simultaneously attacking the rights of sexual and gender minorities. Whereas past scholarship has tracked religiously-affiliated healthcare providers’ growing political power and attendant transformations to legal doctrine, our account emphasizes the political donors and visionaries who have leveraged religious providers and the U.S. healthcare system’s delegated structure to transform social policy and bureaucratic agencies more generally.
Social workers make decisions every day involving the protection of children and/or adults who are at risk of, or are experiencing, abuse and neglect, exercising power and authority derived from law. Social workers must act within the law: “doing things right.” Accountable, legally literate practice additionally includes standards from administrative law when statutory duties are used. However, decision-making frequently also raises ethical dilemmas, including whether, when, and how to intervene in people’s lives. Practice must, therefore, be ethically literate: “doing right things.” Human rights, equality, and social justice issues will also feature in social work decision-making: “right thinking.” This chapter presents a framework for social worker decision-making that is legally and ethically, but also emotionally, relationally, organizationally and knowledge, literate. It proposes that this framework is transferable across the different jurisdictions within which social workers practice, and that it helps social workers to make good as well as lawful decisions.
Questions of statutory interpretation form a significant portion of administrative law cases. Accordingly, judicial methodology in this area requires careful consideration by public law commentators. The core aim of this paper is to question the general orthodoxy that statutory interpretation is invariably a question for judges. In recent times, one prominent argument has been that between jurists arguing that interpretation should be the realisation of Parliament's intention (‘intentionalist’), and those who prefer the closely related but subtly distinct focus on its objective purpose (‘purposivist’). I contend that this argument, framed as a question over the inter-institutional relationship between Parliament and the courts, focuses on how interpretation is carried out without considering who is best placed to do the interpreting. Given, as I demonstrate with a series of case studies, that in hard cases the distinction between interpretation and discretion/policymaking can become obscure to the point of nullity, the debate fails to consider institutional arguments for judicial deference on questions of law. Moreover, and counterintuitively, the arguments of the intentionalists/purposivists can be used to bolster an argument for deference. My conclusion adopts a wider lens, setting out a broader constitutional argument for, and addressing objections against, cautious and context-sensitive deference.
In the future, administrative agencies will rely increasingly on digital automation powered by AI. Can U.S. administrative law accommodate such a future? Not only might an automated state readily meet longstanding administrative law principles, but the responsible use of AI might perform even better than the status quo in terms of fulfilling administrative law’s core values of expert decision-making and democratic accountability. AI governance clearly promises more accurate, data-driven decisions. Moreover, due to their mathematical properties, AI and ADM tools might well prove to be more faithful agents of democratic institutions. Yet even if an automated state was smarter and more accountable, it might risk being less empathic. Although the degree of empathy in existing human-driven bureaucracies should not be overstated, a large-scale shift to the use of AI tools by government will pose a new challenge for administrative law: ensuring that an automated state is also an empathic one.
Chapter 7 analyses the legal challenges that incorporation of AI-systems in the Automated State will bring. The starting point is that legal systems have coped relatively well so far with the use of computers by public authorities. The critical disruption of the Automated State predicted by Robert McBride in 1967 has not been materialised and, therefore, we have not been forced to substantively rethink the adequacy of how administrative law deals with machines. However, the incorporation of AI in automation may be that disruption. In this chapter, Bello y Villarino offers a counterpoint to those who believe that existing principles and rules can be easily adapted to address the use of AI in the public sector. He discusses the distinct elements of AI, through an exploration of the dual role of public authorities: a state that executes policy and a state that designs policy. The use of AI systems in both contexts are of a different regulatory order. Until now there has been an assumption that policy design should be allowed a broad margin of discretion, especially when compared to the state as an executor of policies and rules. Yet, the automation of policy design will require that public authorities make explicit decisions about objectives, boundary conditions, and preferences. Discretion for humans can remain, but AI systems analysing policy choices may suggest that certain options are superior to others. This could justify employing different legal lenses to approach the regulation of automated decision-making and decision-support systems used by the State. The reasoning, to some extent, could also be extrapolated to Automated Banks. Each perspective is analysed in reference to the activity of modern states. The main argument is that the AI-driven Automated State is not suited for the one-size-fits-all approach often claimed to apply to administrative law. The final part of the chapter explores some heuristics that could facilitate the regulatory transition.