Alexis Brassey

University of Cambridge | Cam · Faculty of Law

In this article, the authors explore the notion of fairness in international tax using the parable of the Village of Billionaires to highlight the moral dilemma posed by redistributing tax revenue to address relative poverty within a developed country when absolute poverty exists beyond the village walls.

Tax avoidance is widely viewed as a problem and the Government recently introduced a General Anti Abuse Rule (GAAR) to address it. This thesis evaluates the GAAR, particularly in light of the rule of law. The thesis is structured in four sections. The first examines difficulties in defining tax avoidance and explores pre-GAAR approaches before sett...

As the world reels in the wake of a banking crisis, the likes of which have not been seen in a generation, attention is naturally turning to the role of greed. For all of the technical explanations for meltdown in the financial markets, the simplest, most readily accepted and almost universal explanation is the single word 'greed'. The prospects of...

As the world reels in the wake of a banking crisis, the likes of which have not been seen in a generation, attention is naturally turning to the role of greed. For all of the technical explanations for meltdown in the financial markets, the simplest, most readily accepted and almost universal explanation is the single word ‘greed’. The prospects of...

Man’s desire knows no bounds. Man will never and can never be satisfied. Man’s existence is defined by his greed. Man is in essence a greedy being. This is the view of the sixteenth century thinker Thomas Hobbes as laid out in his seminal work The Leviathan. This paper will argue that large numbers of human beings in modern liberal democracies have...