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Implications of shareholder activism

A Survey of Legal and Regulatory Trends

Anita Anand

This chapter asserts that shareholder democracy, or the ability of shareholders to influence the corporation through their vote, underpins the legitimacy of shareholder activism. Examining the empirical literature that evidences the benefits of shareholder activism, the chapter argues in favour of increased shareholder representation in director nominations by proxy, not only for the sake of shareholder democracy, but also for the overall benefit of the corporation. Keywords: • Shareholder activism • Hedge fund activism • Shareholder democracy • Director primacy • Proxy access • Canada Business Corporations Act

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Edited by W. J. Morgan, Qing Gu and Fengliang Li

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Foreword

An Introduction

Geert Bouckaert

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Daniel Béland and Klaus Petersen

This chapter explores the role of ideas and language in the development of social programmes in Europe and beyond. The first part of the chapter offers a concise and critical overview of the existing literature on ideas and policy change; the second part draws attention on the understudied role of policy language and concepts, which is part of a new, cutting-edge agenda for ideational research. Overall, the chapter points to the impact of historical and transnational processes on policy change and, more specifically, on the development of the ideas and social policy nexus in Europe and elsewhere around the world

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Editorial review board

Carbon Taxes, Energy Subsidies and Smart Instrument Mixes

Edited by Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor and Michael Mehling

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Clement A. Tisdell

Outlines the objectives of this book and the reasons for pursuing these. In doing so, it specifies the aim of each chapter and provides a brief account of its contents. It is argued that in order to better assess the nature of our current environmental challenges: we need to consider their basic historical origins; we should take account of the limitations of available economic measures and methods for valuing environmental change; we ought to be aware of the imperfections of scientific predictions about the nature, course and consequences of biophysical attributes altered by environmental change (such as increasing levels of atmospheric CO2); and we should recognize that social embedding (of different types) is a serious impediment to humankind responding effectively to actual or predicted environmental change, especially human-induced environmental change, including human-generated climate change. The importance of each of these assertions is demonstrated and illustrated.

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Disability in refugee populations

Forgotten and Invisible?

Mary Crock, Laura Smith-Khan, Ron McCallum and Ben Saul

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Conceptualizing common political order: an introduction

Institutions, Public Administration and Transnational Space

Jarle Trondal

The introductory chapter offers first a terminological overview of the key concepts of the book, followed by a discussion of the research agenda and the conceptual map that guides this volume. The chapter ends with an overview of the chapters of the volume. The key concepts of the book are (i) order suggests a relatively stable arrangement of institutions that are fairly formalized and institutionalized with respect to who does what, when and how; (ii) political suggests that these institutions are entitled and able to (contribute to) initiate, decide and implement public policy; and (iii) Common suggests that these political institutions fulfil at least three criteria: (a) they are fairly independent of pre-existing institutions, (b) they are relatively integrated and cohesive internally and not fragmented and loosely coupled, and (c) they are reasonably able to influence and challenge political processes within other political institutions – thus making the order into a common ‘one’.

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Carbon tax choices: the tale of four states

Carbon Taxes, Energy Subsidies and Smart Instrument Mixes

Janet E. Milne

While carbon tax measures have not yet met with success at the federal level in the United States, proposals for carbon taxes emerged in a handful of states in 2015 and 2016. The proposals address the shared challenge of climate change, but each has its own unique features and setting. Drawing on proposals in Oregon, Massachusetts, Vermont and Washington as case studies, this chapter explores how state constitutions can affect the design of state-level carbon taxes and their legislative route toward enactment. For example, the Oregon constitution imposes limits on tax rates and use of the revenue when taxing certain fossil fuels. The constitutions in three of the four states require that some types of revenue measures must originate in the legislative House of Representatives, not the Senate, raising the question whether carbon taxes can be designed in a manner that will avoid this procedural constraint. In Washington, the carbon tax proposal came forward as a ballot initiative that went to voters in the general election, following a procedure permitted under the state constitution. These case studies serve as an important reminder of how constitutional provisions that were not created with climate change in mind can influence the design features of subnational carbon taxes and political strategies.

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Capital gains taxes—a comparative survey

A Comparative Analysis of Key Issues

Michael Littlewood

This chapter surveys the key issues in the design of capital gains taxes (whether the tax should be a separate tax or part of the income tax; whether it should be based on realisation or accrual; the territorial scope of the tax; the tax consequences of death and emigration; exemptions and preferences; and so on) by reference to the tax systems examined more closely in the other chapters of this book, namely those of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. Keywords: taxation; capital gains tax; comparative; tax reform