François Beyet, LL.M. in applied international law and international politics, candidate to the LL.M. in law with thesis, will be animating the workshop "Law & Economics: A Qualitative Control Tool for Financial Taxation". After a brief presentation of the Law & Economics movement, the case study of financial taxation will be mobilized to illustrate how this approach offers a qualitative control tool for taxation measures, rather than a decisional tool, this other tendency being highly problematic. The interest of mobilizing this theory will be proposed to be based on the fact that it allows the researchers to move away from legal hermetism, in reaction to research conducted in isolation of other disciplines. In consideration of its limits, the Law & Economics approach is thus presented as an efficiency test assisting in the technical construction of a norm, thereby opening the discussion to its critics.
This activity is addressed to researchers interest in legal theory. In order to prepare for this collective discussion, the following texts are suggested:
- Benoît Frydman, "Le calcul rationnel des droits sur le marché de la justice: l'école de l'analyse économique du droit" (http://www.philodroit.be/Le-calcul-rationnel-des-droits-sur)
- Thierry Kirat, "Économie et droit: De l'analyse économique du droit à de nouvelles alliances?" (1998) Revue économique 49:4 1057.
Where: University of Sherbrooke Law Faculty, room A9-162.