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LLC or Corporation?: Choose the Right Form for Your Business
by Anthony MancusoChoose the legal entity with the best legal and tax advantages Whether you are starting a new business or thinking about an existing one, the big question is "which legal structure is best?" The answer has important legal and tax consequences. LLC or Corporation? explains: the basics of all business entities why sole proprietorships and partnerships are usually a poor choice how to avoid being personally liable for business debts how profits and losses are taxed in all business entities how to convert from one business entity to another, doing business beyond your state. Making the right choice will affect your bottom line in many ways -- from what you pay in taxes to your ability to seek money from investors. LLC or Corporation? is packed with real-world examples to help you make the best choice for your company.
LLC or Corporation?: Choose the Right Form for Your Business
by Anthony MancusoLLC vs. C-Corp vs. S-Corp: The most important business decision you’ll make Whether you are starting a new business or thinking about an existing one, the big question is “Which legal structure is best?” The answer has important legal and tax consequences. LLC or Corporation? explains: the basics of all business entities why sole proprietorships and partnerships are usually a poor choice how to avoid being personally liable for business debts how to pay less tax by choosing the right entity how to convert from one business entity to another, and requirements for doing business out of state. LLC or Corporation? is packed with real-world examples to help you make the best choice for your company. The 9th edition is updated with COVID-related information for small businesses.
Lloyd's: Law And Practice (Lloyd's Insurance Law Library)
by Julian BurlingThe unique features of the Lloyd’s Corporation and Market and their governing rules are complex and are often difficult to navigate even for the most seasoned practitioner. This book provides the reader with a definitive and detailed guide, and is essential for any practitioner dealing with Lloyd’s Insurance. After a brief historical account, the book provides a thorough legal description and analysis of Lloyd’s, which includes topics ranging from the constitution and membership requirements of Lloyd’s, UK and overseas regulation, the processes for placing and underwriting business and handling claims, chain of security, enforcement and disciplinary matters, compensation and the reconstruction and the renewal of the Lloyd’s market between 1990 and 1996. The book will be an invaluable reference tool for insurance practitioners and professionals dealing with Lloyd’s. Julian Burling is a barrister at Serle Court, and has been involved in advising on and implementing nearly all significant legal developments at Lloyd’s in the last 25 years.
Lloyd's Maritime Atlas of World Ports and Shipping Places 2020-2021
by AtoBviaC Ltd.Published since 1951, Lloyd's Maritime Atlas is the oldest and most respected atlas in the shipping industry. A comprehensive reference for locating the world’s busiest ports and shipping places, this new edition has been fully updated and enhanced with brand new maps and features to alleviate the demands on today’s busy shipping professional.In the 20209–2021 edition:Fully up-to-date with the latest port names and locationsWorld map indicating where MARPOL, SECA and PSSA regulations are in forceDouble page spread revealing piracy hotspots and detailed analyses of routes to avoid as well as a new symbol indicating incidence of piracy on the main mapsWorld map of vaccinations required to protect against major global diseases Up-to-the-minute Marine Distance Tables and fleet statisticsIn addition, Lloyd’s Maritime Atlas continues to provide:Precise latitude and longitude co-ordinates of over 8,000 ports and shipping places from around the worldOver 70 full-colour world, ocean and regional maps At-a-glance weather hazards at sea and international load line zones mapsExpansive double-page world distance table plus 33 detailed regional tables to help you plan your routeUnique geographical and alphabetical indexing system to help you quickly and easily find a locationAll major canal and river systems, plus main road, rail and airport connections to cater for multi-modal journeysThis book continues to be the premier reference guide for shipping professionals worldwide.
Lloyd's Maritime Atlas of World Ports and Shipping Places 2022-2023
by Paul AldworthPublished since 1951, Lloyd’s Maritime Atlas is the oldest and most respected atlas in the shipping industry. A comprehensive reference for locating the world’s busiest ports and shipping places, this new edition has been fully updated and enhanced with brand new maps and features to alleviate the demands on today’s busy shipping professional. In the 2022-2023 edition: Fully up to date with the latest port names and locations Up-to-date MARPOL regulations (2021), including SECA areas and worldwide PSSAs Double page spread revealing piracy hotspots and detailed analysis of routes to avoid as well as a symbol indicating incidence of piracy on the main maps World map of vaccinations required to protect against major global diseases Up-to-the-minute Marine Distance Tables and fleet statistics In addition, Lloyd’s Maritime Atlas continues to provide: Precise latitude and longitude co-ordinated of more than 8,000 ports and shipping places from around the world Over 70 full-colour world, ocean and regional maps At-a-glance weather hazards at sea and international load line zone maps Expansive double-page world distance table plus 33 detailed regional tables to help you plan your route Unique geographical and alphabetical indexing system to help you quickly and easily find your location All major canal and river systems, plus main road, rail and airport connections to cater for multi-modal journeys This book continues to be the premier reference guide for shipping professionals worldwide. We are always looking for ways in which to improve our products and services and we welcome any comments and suggestions that you may have concerning this Atlas or any of our other publications using the contact details on our website www.routledge.com.
Lloyd's Maritime Atlas of World Ports and Shipping Places 2024-2025
by Lloyd’sWelcome to the 33rd edition of Lloyd’s Maritime Atlas. Published since 1951, Lloyd’s Maritime Atlas is the oldest and most respected atlas in the shipping industry. A comprehensive reference for locating the world’s busiest ports and shipping places, this new edition has been fully updated and enhanced with revised maps and new features to alleviate the demands on today’s busy shipping professional. In the 2024–2025 edition you will find: The maps and indexes have been updated with the latest port names and locations, and expanded with almost 200 new ports integrated The addition of more than 400 new anchorages, 45 marine terminals, 22 offshore facilities, and 85 oil and gas fields The latest data on piracy incidents applied to a global overview with summaries by region, vessel type and dwt, plus every map featuring three grades of incident symbols to highlight the severity of different hotspots The MARPOL map has been separated from PSSA and SECA for increased clarity, with new Mediterranean Sea areas for SECA and PSSA integrated An updated world map of vaccinations required to protect against major global diseases The very latest Marine Distance Tables and fleet statistics In addition, Lloyd’s Maritime Atlas continues to provide: Precise latitude and longitude co-ordination of more than 9,000 ports and shipping places around the world More than 70 full-colour world, ocean, and regional maps A global overview of international load line zones An expansive double-page world distance table plus 33 detailed regional tables to help you plan your route A unique and extensive geographical and alphabetical indexing system to help readers quickly and easily find a location All major canal and river systems, plus main road, rail, and airport connections to cater for multi-modal journeys This book continues to be the premier reference guide for shipping professionals worldwide. We are always looking for ways in which to improve our products and services and we welcome any comments and suggestions that you may have concerning this Atlas or any of our other publications using the contact details on our website www.routledge.com.
Lloyd's MIU Handbook of Maritime Security
by Rupert Herbert-Burns Sam Bateman Peter LehrManaging the ever-changing nature and cross-disciplinary challenges of the maritime sector demands a complete understanding of the special characteristics of the maritime space. The complexity of the operations of ships, ports, shipping companies, and naval and coast guard maritime security operations as well as the economic significance and the in
Lo primero y lo segundo: Ensayos sobre teología y ética
by C. S. LewisEsta brillante colección de las obras de C. S. Lewis sacudirá toda tu visión de la historia, el trabajo, la oración, el amor y la vida misma desde un nuevo patrón; siendo uno de los escritores cristianos más influyentes del siglo XX C. S Lewis conducirá tu mente en una suave pero irresistible travesía sobre de la verdad.Descubre esta vibrante recopilación de ensayos sobre la vida del ser humano y la apologética cristina en contra de las corrientes de teologías modernistas. Un resultado de diversas publicaciones a lo largo del tiempo y en distintas obras del autor, esta lectura llevará tu mundo a pensar en algunas de las cuestiones más desafiantes para el individuo y la sociedad de forma fresca y cautivadora.First and Second ThingsThis brilliant collection of the works of C. S. Lewis will shake your whole view of history, work, prayer, love, and life itself into a new pattern; as one of the most influential Christian writers of the 20th century, C. S Lewis will lead your mind on a gentle but compelling journey through the truth.Discover this vibrant collection of essays on the life of the human being and Christian apologetics against the currents of modernist theologies. A result of various publications over time and in different works by the author, this reading will lead your world to think about some of the most challenging questions for the individual and society in a fresh and captivating way.
Lo que el dinero no puede comprar: Los límites morales del mercado
by Michael J. SandelUn extraordinario ensayo que nos muestra cuál es el papel adecuado de los mercados en una sociedad. PREMIO PRINCESA DE ASTURIAS DE CIENCIAS SOCIALES 2018 ¿Deberíamos pagar a los niños para que lean libros o saquen buenas notas? ¿Deberíamos permitir que las empresas compren el derecho a contaminar el medio ambiente? ¿Es ético pagar a gente para probar nuevos medicamentos peligrosos o para donar sus órganos? ¿Y contratar mercenarios que luchen por nosotros? ¿O vender la ciudadanía a los inmigrantes que quieran pagar? En Lo que el dinero no puede comprar, Michael J. Sandel se plantea una de las mayores cuestiones éticas de nuestro tiempo: ¿hay algo malo en que todo esté a la venta? Si es así, ¿cómo podemos impedir que los valores del mercado alcancen esferas de la sociedad donde no deben estar? ¿Cuáles son los límites morales del mercado? En las últimas décadas, los valores del mercado han expulsado a las demás normas en casi todos los aspectos de la vida cotidiana - medicina, educación, gobierno, ley, arte, deporte, incluso la vida familiar y las relaciones personales. Sin darnos cuenta, dice Sandel, hemos pasado de tener una economía de mercado a ser una sociedad de mercado. ¿Es eso lo que queremos ser? Si en su extraordinario libro Justicia Sandel demostró su maestría a la hora de explicar con claridad y vigor las duras cuestiones morales que afrontamos en el día a día, en este nuevo libro provoca una discusión esencial que en esta era dominada por el mercado necesitamos tener: cuál es el papel adecuado de los mercados en una sociedad democrática y cómo podemos proteger los bienes morales y cívicos que los mercados ignoran y que el dinero no puede comprar. Reseñas:«Es la persona adecuada para advertirnos sobre el daño moral que los mercados han infligido a nuestros valores. Un libro muy importante.»The Wall Street Journal «Afortunadamente, hay cosas que el dinero no puede comprar. O, mejor dicho, que no debería poder comprar. Pero desgraciadamente, no siempre es así. De ahí la importancia de este libro. Les ayudará a afinar sus instintos sociales y a distinguir entre una economía de mercado y una sociedad de mercado... Que lo disfruten.»José Ignacio Torreblanca, El País «Sandel es un crítico tan benévolo que simplemente nos pide abrir los ojos [...] Lo que el dinero no puede comprar nos muestra la profunda necesidad de un cambio en la sociedad.»The Wall Street Journal «El profesor de filosofía más famoso del mundo nos ha vuelto a demostrar que es posible hablar de filosofía en la esfera pública sin insultar la inteligencia del público. Sandel está intentado incorporar al debate social el discurso de la virtud cívica abandonado tanto por la izquierda como por la derecha.»Michael Ignatieff «Un libro importante [...] Michael Sandel es la persona adecuada para diseccionar el enredo moral de los mercados en detrimento de nuestros valores.»The New York Review of Books
The Lobbying and Advocacy Handbook for Nonprofit Organizations: Shaping Public Policy at the State and Local Level
by Marcia AvnerThe author provides broad scope of information and road map for nonprofit lobbying at the state and local level.
Lobbying for Good: How Business Advocacy Can Accelerate the Delivery of a Sustainable Economy (Doshorts Ser.)
by Paul Monaghan Philip MonaghanThe business case for sustainability or corporate responsibility will never be strong enough to support an isolated business in its competition against the unscrupulous. The progressive vanguard reaches a point where it can advance no further without rendering itself uncompetitive. That is, unless advocacy and public policy intervention change the rules and shift the bar for the allowable lowest common denominator. With the base reset, so is the bar of aspiration. New rules enable new behaviours, with players competing on a fairer, more sustainable footing. This ground-breaking book, Lobbying for Good, describes how far-sighted businesses are rebooting the game, throwing off cultural inhibitions and sticking their head above the parapet to advocate progressive legislative change. The authors describe a strategic opportunity to get on board the next wave of CSR – the most radical and impactful yet – and explain how finely-tuned and well-delivered lobbying for good can be an extremely cost-effective brand-enhancement tool. Against a backdrop of general mistrust in business lobbying, learn how leaders are making it work and lobbying for good.
The Local: A Legal Thriller
by Joey HartstoneA freewheeling, small-town attorney takes on a national murder trial when an out-of-town client is accused of killing a federal judge in Texas.&“A spectacular courtroom thriller that kept me turning pages like the best of Grisham or Turow." —Michelle King, co-creator of The Good Wife, The Good Fight, and EvilThe town of Marshall, Texas, is the epicenter of intellectual property law in the US—renowned for its speedy trials and massive payouts. One of its best lawyers is James Euchre. His newest client, Amir Zawar, is a CEO forced to defend his life&’s work against a patent infringement claim. But when a beloved hometown hero is murdered, all signs point to Zawar, an outsider with no alibi. With the help of a former federal prosecutor and a local PI, Euchre hopes to uncover the truth. In his first criminal case, the stakes couldn&’t be higher. Euchre fears either an innocent man will be sent to death row, or he&’ll help set a murderer free. The Local is a small-town thriller crackling with courtroom tension right up to the final verdict.
The Local Budget as a Complex System (Palgrave Studies in Public Debt, Spending, and Revenue)
by Jeffrey ChapmanThis book examines budgeting by analyzing the local government budget as a complex system, thus adding a new dimension to traditional budget textbooks. It is designed to complement existing texts—not replace—by putting the budget in a complex system, general equilibrium framework. A complex systems framework adds to conventional budget analysis in at least four ways: It looks at the budget as the result of many variables that are outside the finance department’s purview; it understands that there are multiple interdependences among these variables; it suggests analysis of non-obvious relationships among actions in the budget process in order to optimize results; and it argues that the actors in the process must understand that their budgetary behaviors have indirect and far-reaching implications that go beyond the budget document. This book also uses concepts seldom discussed in the budgetary literature—that of governance, including concepts of the facilitative state, with adjustments for exogenous shocks; the forms of decision making; and the political climate of the jurisdiction. This framework notes methods of success of firms in the private sector that operate in environments of rapid technological change. While becoming a popular theoretical framework for how private sector firms change, dynamic capability analysis has received little attention in the public management field. This book utilizes DC since public sector organizations also face rapidly changing environments. Lastly, the book discusses the potential relationship between the local budget and local community welfare maximization.
Local Citizenship in a Global Age
by Kenneth A. StahlAlthough it is usually assumed that only the federal government can confer citizenship, localities often give residents who are noncitizens at the federal level the benefits of local citizenship: access to medical care, education, housing, security, labor and consumer markets, and even voting rights. In this work, Kenneth A. Stahl demonstrates that while the existence of these 'noncitizen citizens' has helped to reconcile competing commitments within liberal democracy to equality and community, the advance of globalization and the rise of nationalist political leaders like Donald Trump has caused local and federal citizenship to clash. For nationalists, localities' flexible approach to citizenship is a Trojan horse undermining state sovereignty from within, while liberals see local citizenship as the antidote to a reactionary ethnic nationalism. This book should be read by anyone who wants to understand why citizenship has become one of the most important issues in national politics today.
Local Content and Sustainable Development in Global Energy Markets (Treaty Implementation for Sustainable Development)
by Damilola S. OlawuyiLocal Content and Sustainable Development in Global Energy Markets analyses the topical and contentious issue of the critical intersections between local content requirements (LCRs) and the implementation of sustainable development treaties in global energy markets including Africa, Asia, Europe, North America, Latin America, South America, Australasia and the Middle East While LCRs generally aim to boost domestic value creation and economic growth, inappropriately designed LCRs could produce negative social, human rights and environmental outcomes, and a misalignment of a country's fiscal policies and global sustainable development goals. These unintended outcomes may ultimately serve as disincentive to foreign participation in a country's energy market. This book outlines the guiding principles of a sustainable and rights-based approach – focusing on transparency, accountability, gender justice and other human rights issues – to the design, application and implementation of LCRs in global energy markets to avoid misalignments.
Local Content in Procurement: Creating Local Jobs and Competitive Domestic Industries in Supply Chains
by Michael WarnerLocal Content in Procurement is the first book of its kind. Recognizing the substantial economic and social value brought to host countries and local communities through the procurement practices of large private and public companies, this book by Dr Michael Warner – Director of the consultancy firm Local Content Solutions and former architect of the Local Content standards for BG Group – provides a first-hand account of the Local Content regulations, strategies and procurement processes needed to realise these social benefits. Acknowledging that the employment and industrial benefits of large-scale procurement have been sorely overlooked, this book is both a how-to manual and a thoughtful insight into the challenge of creating sustainable jobs and competitive national industries through expenditure on bought-in goods and services. With literally trillions of dollars of goods and services being procured over the next ten years in exploring and developing for oil, gas and mineral resources across the globe, the book focuses on these sectors, yet also has wide application to the utilities, construction, infrastructure, manufacturing and defence sectors. Local Content in Procurement has been written for those working for the procurement, strategy and social responsibility departments of major private and public companies and international suppliers, for industrial and economic policy-makers and regulators of local content, and for all those involved in the management of procurement expenditure to develop national and local industries.
Local Content Oil and Gas Law in Africa: Lessons from Nigeria and Beyond (Routledge Research in Energy Law and Regulation)
by Pereowei SubaiExamining local content law and policy in the oil and gas industry, this book uses Nigeria as a primary case study, comparing its approach to countries such as Brazil and Norway which have also adopted local content laws in relation to their gas and oil industries. In considering various aspects of local content law and policy as they apply to the oil and gas industry, the book examines the factors behind the formulation of local content policies by petroleum producing states, and the various strategies they have employed to implement them. It analyses arguments against local content requirements from the perspective of international trade and investment law, and from liberal market economic theorists, who argue against its overall usefulness. The book highlights salient aspects of the oil and gas industry such as regulation, national oil companies, treatment of minorities, and policy formulation and implementation.
Local Governance in Multi-Layered Systems: A Comparative Legal Study in the Federal-Local Connection (Ius Gentium: Comparative Perspectives on Law and Justice #108)
by Matteo Nicolini Alice ValdesaliciThe book provides a comprehensive analysis of local government in federations. It fills the gap in current legal research and positions local government in federal studies through the lenses of comparative law, adopting a more nuanced approach to local government. The book considers the shortcomings between the black-letter constitution and its operational rules. Whether (and how) the regime of local government is implemented is more relevant than its formal-but-ineffective recognition. The comparative survey discloses the variety local institutions take in different federal contexts. Divided into three parts, the book comprises chapters investigating local government in systems that, to various degrees, have been examined and classified as federal. Scholars throughout the world have examined the federal-local connection in aggregative federations, (the USA, Canada, Switzerland, Germany, Australia, and Austria), devolutionary ones (Belgium, Bosnia Herzegovina, Italy, Spain, the UK, Argentina, Brazil, Mexico, and the Russian Federation), as well as in federations beyond the West, where federalism-as-a-colonial-legacy has undergone a process of reinvention affecting the federal-local connection (South Africa, Ethiopia, India, Nigeria, Comoros, Democratic Republic of Congo, Nepal, Palau, Federated States of Micronesia; St. Kitts and Nevis; United Arab Emirates; and Pakistan).
Local Government in Europe: The ‘Fourth Level’ in the EU Multi-Layered System of Governance (Routledge Research in EU Law)
by Carlo Panara Michael VarneyThis work considers the role of local government in 13 EU Member States (Austria, Belgium, Czech Republic, France, Germany, Greece, Hungary, Italy, Netherlands, Poland, Spain, Sweden and the United Kingdom. The book aims to provide an account of the system of local government in each of the countries studied along with a critical and contextual approach to the level of autonomy that local government enjoys. The approach is comparative, based on a questionnaire which all of the authors considered. There is then a detailed conclusion to the book which offers a detailed summary and comparative analysis of the responses in order to better consider the role of local authorities as the ‘fourth level’ of governance in the EU. The book aims to offer a detailed introduction to and account of each system of local government which may appeal to those seeking an overview of the area, but also a critical and contextual approach that will be of interest to those actively researching in the areas of local and regional government or EU-central-local government relations. The book contains details of reform in local government up to November 2012, including an analysis of the impact of austerity measures on local autonomy where these have become significant.
Local Government Law: A Practical Guidebook for Public Officials on City Councils, Community Boards, and Planning Commissions
by Gerald A. FisherLocal Government Law provides a unique resource with concise, easy-to-understand explanations of important legal issues faced by local public officials, community boards, and city councils. From the moment officials take office, they face decisions related to basic principles found in state and federal law. The same is true for those in the private sector aiming to work successfully with local governments. This practical guidebook will empower public and private representatives with a functional grasp of legal principles, with chapters explaining what a local government is, the requirement to follow due process, local land use controls, the basics of the Freedom of Information Act, and many other important subjects that regularly arise. As a practical guidebook on local government law, this book provides a basic and empowering understanding for officials and private actors in the local government arena.
The Local Impact of the International Criminal Court The Local Impact of the International Criminal Court: From Law to Justice
by Marieke WierdaThe International Criminal Court seeks to end impunity for the world's worst crimes, to contribute to their prevention. But what is its impact to date? This book takes an in-depth look at four countries under scrutiny of the ICC: Afghanistan, Colombia, Libya, and Uganda. It puts forward an analytical framework to assess the impact of the ICC on four levels: on the domestic legal systems (systemic effect); on peace negotiations and agreements (transformative effect); on victims (reparative effect); and on the perceptions of affected populations (demonstration effect). It concludes that the ICC is having a normative impact on domestic legal systems and peace agreements, but it has brought little reparative justice for victims, and it does not necessarily correspond with how affected populations view justice priorities. The book concludes that justice for the world's worst crimes has no 'universal formula' that can easily be captured in law by one institution.
Local Knowledge, Intellectual Property and Agricultural Innovation
by Michael Blakeney Kadambot H. M. SiddiqueThis book examines the role of local knowledge in promoting agricultural innovation and legislative support for agricultural innovation through intellectual property laws and the protection of farmers’ rights. In assessing the role of intellectual property in promoting agricultural innovation the book examines plant variety rights protection, the patenting of plant varieties and plant breeding methods; gene patents and climate change; open source biotechnology and agricultural innovation and geographical indications and the marketing of agricultural products. As a test bed for the application of the themes of the book, it applies a case study approach to look at the role of local knowledge and intellectual property rights in the cultivation of traditional rice varieties in Kerala, South West India and the extent to which this cultivation is supported by Indian legislation. The book concludes with an examination of the success of self-help groups, such as Farmers’ Clubs. This book appeals to all readers interested in policies to promote sustainable agriculture at a time of increasing food insecurity. A special feature of the book is the case study approach. To date, the role of local knowledge and agricultural innovation has been almost entirely ignored and the role of intellectual property in this space has been largely ignored. The book is a result of a research collaboration between the University of Western Australia and Kerala Agricultural University, funded in part by the Australian Research Council.
Local Meanings of Proportionality (Cambridge Studies in Constitutional Law)
by Afroditi MarketouThis book offers one of the rare empirical studies on the different meanings of proportionality as part of a global constitutional discourse. It develops and applies a theoretically informed comparative methodology for the study of differences in the use of legal transfers. Beyond the transplant versus culture controversy, it enriches our understanding of the relationship between law and its social context. Beyond the common law and civil law cleavage, it provides an in-depth comparison of French, English and Greek judicial review, rendering some core features of these systems accessible to non-initiated readers. The last part of the book provides insights as to the different visions of Europe underlying different phases of European integration and thus enriches our understanding of the process of integration through law.
Local Public Finance: An International Comparative Regulatory Perspective
by René Geissler Gerhard Hammerschmid Christian RafferThis book is based upon a comparative public administration research project, initiated by the Hertie School of Governance (Germany) and the Bertelsmann Foundation (Germany) and supported by a network of researchers from many EU countries. It analyzes both the regimes and the practices of local fiscal regulation in 21 European countries. The book brings together key findings of this research project. The regulatory discussion is not limited to the prominent issue of fiscal rules but focuses on every component of regulation. Beyond this, the book covers affiliated topics such as the impact of regulation for local governments, evolution of regulation, administrative costs and crisis prevention. The various book chapters throughout provide a broad picture of local public finance regulation in theory and in practice, using different theoretical and national lenses for the analysis. Furthermore, the authors investigate the effects of budgetary constraints and higher-level regulatory efforts on local governments and on democracy and public services in every European country. This book fills a gap with respect to the lack of discussion on local government finance from an international, comparative perspective and, in particular, the regulation of local public finance. With its mix of authors, this book will be useful for practitioners as well as for scholars and for theory-driven research.
Local Redistribution and Local Democracy
by Clayton P. GilletteThe traditional theory of urban finance argues against local redistribution of wealth on the assumption that such action is likely to chase away the relatively wealthy, leaving only the impoverished behind. Nevertheless, Clayton P. Gillette observes, local governments engage in substantial redistribution, both to the wealthy and to the poor. In this thoughtful book, Gillette examines whether recent campaigns to enact "living wage" ordinances and other local redistributive programs represent gaps in the traditional theory or political opportunism. He then investigates the role of the courts in distinguishing between these explanations. The author argues that courts have greater capacity to review local programs than is typically assumed. He concludes that when a single interest group dominates the political process, judicial intervention to determine a program's legal validity may be appropriate. But if the political contest involves competing groups, courts should defer to local political judgments.