This volume investigates the ways in which the interaction between legislative institutions and the policy positions of key actors affects the initiation and passage of legislation. The volume covers seven Latin American countries: Argentina, Brazil, Chile, Colombia, Mexico, Per…
The idea of legislative intent plays a central role in legal interpretation and constitutional theory, yet is repeatedly challenged as being an illusion. This book develops a robust account of how and why legislatures form intentions, and the importance of these intentions to un…
The idea of legislative intent plays a central role in legal interpretation and constitutional theory, yet is repeatedly challenged as being an illusion. This book develops a robust account of how and why legislatures form intentions, and the importance of these intentions to un…
The nature of legislative intent
The idea of legislative intent plays a central role in legal interpretation and constitutional theory, yet is repeatedly challenged as being an illusion. This book develops a robust account of how and why legislatures form intentions, and the importance of these intentions to un…
This book examines the development of tax legislation from a comparative law perspective. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the…