Journal•ISSN: 2154-4611
Asian Journal of Law and Economics
De Gruyter
About: Asian Journal of Law and Economics is an academic journal published by De Gruyter. The journal publishes majorly in the area(s): Legislation & Liability. It has an ISSN identifier of 2154-4611. Over the lifetime, 136 publications have been published receiving 405 citations.
Topics: Legislation, Liability, Rule of law, Globalization, Competition law
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TL;DR: In this paper, the determinants of judicial behavior at the Philippine Supreme Court in the period 1986-2010 were investigated empirically, showing some alignment between individual Justices and the interests of the presidential appointers.
Abstract: In this paper we investigate empirically the determinants of judicial behavior at the Philippine Supreme Court in the period 1986-2010. Our results show some alignment between individual Justices and the interests of the presidential appointers, although it varies across presidential terms. We discuss these empirical results in the context of the Philippine’s unstable democracy and the implications for the comparative literature on judicial behavior.
37 citations
TL;DR: This paper examined how various demographics interact with attitudes toward tax evasion and found that attitudes toward the justifiability of tax evasion often do vary by demographic variables. But they did not examine several demographic variables that were not examined in prior studies.
Abstract: A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on Malaysia taken from the World Values database. Not much work has been done on the Malaysian tax or public finance system. Thus, the present study expands on the very limited research done on Malaysian public finance.The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies.One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion.The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than homosexuality, prostitution, abortion, suicide, wife beating, accepting a bribe and euthanasia and more serious than divorce, avoiding a fare on public transport and claiming government benefits to which you are not entitled.Although the present study focuses on Malaysia, the methodology used in the present study could serve as a template for research on other countries or regions.
27 citations
TL;DR: In this paper, the authors address some key challenges confronting Vietnam economy which potentially deteriorate its economic growth prospects, such as economic slowdown, credit booming, the rise of protectionism around the world, and risk from greater opening of the domestic markets.
Abstract: Emerging and developing countries around the world are playing an increasingly important role in the global economy. They move up in the global value chain very quickly. However, these countries constantly facing a plethora of challenges covering a wide range of issues. This paper addresses some key challenges confronting Vietnam economy which potentially deteriorate its economic growth prospects. These include economic slowdown, credit booming, the rise of protectionism around the world, and risk from greater opening of the domestic markets. Addressing these challenges are important for Vietnam to maintain its comparative advantage and foundation for economic growth.
22 citations
TL;DR: In this article, the authors examined the herd behavior in Vietnam stock market using a sample of firms listed on the Ho Chi Minh City Stock Exchange covering the time period 2005-2015 and found evidence of herding in both rising and falling market employing the common least squares estimation.
Abstract: This study examines the herd behavior in Vietnam stock market using a sample of firms listed on the Ho Chi Minh City Stock Exchange covering the time period 2005–2015. We find evidence of herding in both rising and falling market employing the common least squares estimation. Further analysis by applying quantile regression method also confirms the evidence of herding during the whole period. The results are robust when we split the data into two sub-periods.
19 citations
TL;DR: In this article, the authors examine the potential influences AI may have on the right to a fair trial when it is used in the courtroom, and propose two types of AI systems: human judges and robot judges.
Abstract: This paper seeks to examine the potential influences AI may have on the right to a fair trial when it is used in the courtroom. Essentially, AI systems can assume two roles in the courtroom. On the one hand, “AI assistants” can support judges in their decision-making process by predicting and preparing judicial decisions; on the other hand, “robot judges” can replace human judges and decide cases autonomously in fully automated court proceedings. Both roles will be tested against the requirements of the right to a fair trial as protected by Article 6 ECHR.
17 citations