bluuebunny/crossref_metadata_2025 huggingface dataset:
Introduction
Authors: Engeli Isabelle , Mazur Amy G.
Published: June 2022

The chapter first situates the comparative analysis of corporate board gender equality policy implementation in the context of the larger scholarly study of gender equality policy in a comparative perspective with a focus on the collective pursuit for an “elusive recipe” for successful gender equality policy. It next presents an overview of the Gender Equality Policy in Practice (GEPP) approach, which guides the country-based analyses of policy implementation in the thirteen country chapters across two policy approaches—self-regulation in Australia, the USA, the UK, Sweden, Canada (Quebec), Croatia, Serbia, Hungary, and Poland, and state-regulation in Norway, France, Spain, Belgium, Germany, and Austria—as well as the cross-national analysis of the country cases at the end of the book. The last section previews the stories of policy implementation presented in the country chapters and sets down the road map for the rest of the book.
Accommodating Gender through Self-regulation
Authors: Newsome Lucie , Sheridan Alison
Published: June 2022

In Australia, women’s representation on corporate boards increased from 8% in 2009 to 30% in 2019. This chapter assesses the influence of key lobby groups and high-profile women throughout 2009–2010 to push for action on women’s board representation, despite resistance from the corporate sector. The Australian Institute of Company Directors supported a self-regulation approach and set a target of 30% of board positions to be held by women by 2018. Drawing on key reports and interviews with women directors, the chapter contends that the self-regulatory approach was successful to the extent that it disrupted previous patterns of board composition. Nevertheless, the end result of the strategy falls short of transforming gender relations. Indeed, while the top 200 Australian stock exchange companies reported a significant increase in women’s board representation during this time, significant underrepresentation of women on the boards of smaller companies continues.
Self-regulation Comes at a Cost: Closing off Authoritative Policy for Gender Equality on Corporate Boards in the UK
Authors: Milner Susan
Published: June 2022

In 2011, the UK government recognized the lack of corporate board diversity as an economic and social problem. This led to the establishment of a high-level review process that set a voluntary target of 25% female board members in FTSE 100 companies by 2015. A second review process set the target of 33% by the end of 2020. Although the 33% target was met by that date, and companies are more likely to include equality and diversity statements in their annual reporting, the chapter argues that a number of weaknesses still hinder the full potential of the British voluntary approach: women are still much more likely to be non-executive directors than executive ones; women rarely reach the CEO position; the change outside the 100 biggest companies is slow; female business leadership has not significantly expanded. By adhering at an early stage to voluntary self-regulation, the British review process has closed off the possibility of more stringent enforcement and loosened disincentives for resistance to change, thus limiting any gender transformative potential of these policy efforts.
Avoiding Quotas at all Costs
Authors: Freidenvall Lenita
Published: June 2022

This chapter assesses the adoption and implementation of voluntary measures on gender balance on the boards of listed companies in the Swedish corporate governance code. The self-regulatory approach was advocated by the corporate sector itself in order to avoid legislation on corporate gender quotas. The outcome is rather ambivalent. While the change has resulted in a gradual increase in women’s representation on corporate boards, this increase has been slow and has not yet led to gender balance. Gendered norms of equal representation of women and men in leadership positions in the economic sector have evolved. Challenges remain, and this particularly when it comes to the number of women chairpersons and CEOs. The lack of awareness of gender equality gaps among young business leaders also indicates that automatic and linear progress is not a given.
Early to Act, Late to Achieve
Authors: Lombardo Emanuela , Verge Tània
Published: June 2022

Spain developed a mixed approach to gender equality on corporate boards by combining measures in the corporate governance code from 2006 to a law regulating a minimum presence of 40% for the underrepresented sex on the corporate boards of publicly traded firms and state-owned companies in 2007. The lax oversight of the implementation of statutory quotas and the continued opposition from the business sector have hindered the feminization of boards. As a result, Spain has remained an implementation laggard with only 27.4% of board seats occupied by women in 2020. The chapter argues that the contentious politics underpinning the mixed approach to corporate equality has been instrumental in preventing the effective implementation of Spain’s corporate gender quotas. Worse, it has also gradually weakened both the self-regulation code and the legislative framework over time. Policy learning and new empowering alliances have recently shown early signs of transformative change with increasing support for gender quotas among businesswomen who used to oppose state intervention.
Roman Coin Hoards from Egypt
Authors: Faucher Thomas
Published: June 2022

Chapter 10 examines the different approaches taken by recent scholarly works on Roman Egyptian numismatics to see how to push things forward from the situation in 2014, when E. Christiansen published his last numismatic article with a statement that could not be clearer: Mission Completed. Ten years earlier, the same author had published his Coinage in Roman Egypt: The Hoard Evidence. With a total of approximately 140,000 coins from more than 130 hoards, the study of Roman coin hoards in Egypt owes his work a huge debt. However, scholars working in this field face several issues. Is it necessary to record new hoards? Will new data change perception of the image of Alexandrian coinage?
The End of the Small Change Economy in Northern Gaul in the Fourth and the Fifth Centuries AD
Authors: Heesch Johan van
Published: June 2022

Chapter 14 addresses a number of questions. What happened to the Roman monetary economy after AD 400 in northern Gaul? Gold and silver continued to play an important role but what about the use of small change? Did Roman bronze coins continue to circulate after AD 400 and for how long? And were old coins really re-introduced into circulation? This chapter focuses on the abundance of late Roman coins in fifth and sixth century (and later!) contexts and on the apparent occurrence, in the same region, of a fairly large number of deposits containing bronze coins only. On the basis of recent excavations in major Roman towns in the north of Gaul and contrary to what is often suggested, it will be argued that the use of small change declined rapidly when the Roman administration and the army left the northern provinces.
Referendums and Autocratization
Authors: Fruhstorfer Anna
Published: June 2022

Why do autocratic leaders use referendums to amend a constitution, and what is the purpose of these amendments? While illiberal tendencies or outright autocratic goals are rationally understandable and have received widespread attention, little is known about constitutional referendums as a tool to pursue these goals. A constitutional referendum puts the question about a decrease of parliamentary oversight or institutional accountability to the people. If successful, the autocratic leader turns a plebiscite into the servant of autocratization. This poses an interesting theoretical and empirical puzzle. This contribution explores this puzzle and suggests that constitutional features and the organization of the party system, in particular the level of hegemonic party domination, condition the conscious use of direct public involvement in constitutional design and change. Through a comparative analysis of all constitutional referendums in the autocratic Post-Soviet countries until 2017 and two case studies of Azerbaijan and Tajikistan, it can be shown that autocrats use this instrument to extend the survival of the ruling nomenklatura, to entrench social or cultural values and to preserve the hegemonic status quo.
Are the People the Masters? Constitutional Referendums in Ireland
Authors: Kenny David , Kavanagh Aileen
Published: June 2022

This chapter presents Ireland as a contemporary case-study in democratic constitutionalism where the people have amended their Constitution through popular referendum for over 80 years. As the only country in the world to have legalised same-sex marriage and abortion by popular referendum, Ireland provides a striking counter-narrative to the contemporary equation of plebiscites with populism, and direct democracy with constitutional demise. Exploring the promise—and perils—of referendums as a mode of constitutional change, we uncover a “referendum culture” which has developed in Ireland. We also identify multiple mechanisms which mediate the direct will of the people in achieving legitimate constitutional change. In an age of populism and democratic decay, Ireland travels in a different direction. Combining referendums with citizens’ assemblies and constitutional conventions, the Irish system enables people to deliberate and disagree on the deep social, political and constitutional issue, whilst ultimately allowing them to be part-author of what their Constitution means.
Austria
Authors: Schwank Friedrich , Loewenthal Merran
Published: June 2022

This chapter focuses on the local system of Austria—a civil law country. It describes the federal law of Austria, The Austrian General Civil Code (Allgemeines bürgerliches Gesetzbuch (ABGB)), which provides for uniform inheritance provisions throughout the entire Republic of nine provinces. This chapter also details the different forms of will in Austria: holograph, allograph, a will drawn in another’s handwriting, or typed, etc., but not prepared as a public document, An Oral or Unwritten Will, and A Deed of Inheritance. It then jumps to elucidate the statutory intestate succession under ABGB. It argues that the deceased’s blood relatives are entitled to inherit in the following bloodlines (stirpes): the first line: any children, whether legitimate or illegitimate, second line: parents and their issue, third line: grandparents and their issue, and fourth line: great-grandparents, but not their issue. Ultimately, the chapter turns to Austria's freedom of testation. It also looks at the Austrian inheritance laws and joint property.
Bahamas
Authors: Hanna-Weekes Petra H , Williams Beryl Andrea , Miranda Beatrice
Published: June 2022

This chapter follows the legal system of the Commonwealth of The Bahamas (‘The Bahamas’). As a member of the British Commonwealth of Nations, The Bahamas based its law on that of England and Wales. The chapter stresses that the law in The Bahamas in respect of the revocation or re-execution of wills, and the preparation of codicils is similar to English law. Every will which is re-executed, republished, or revived by codicil is, for the purposes of the Wills Act, considered to have been made at the time of re-execution, republication, or revival. This chapter also considers the intestate succession in The Bahamas, noting that it is governed by the Inheritance Act 2002 (‘the Inheritance Act’). The ultimate purpose of the Inheritance Act is to provide for a more equitable distribution of the assets of a person who dies intestate. The chapter then reviews the compulsory shares, contracts of inheritance, and the concept of partition under Bahamian law. It ultimately discusses the concept of community property and joint property under the law of The Bahamas.
Brazil
Authors: Rodrigues Adriana Camargo
Published: June 2022

This chapter concerns Brazil's civil law system. It describes the Brazilian Civil Code which is presently in force and applies throughout the country. Succession rules are entirely governed by the Civil Code; however, estate tax varies on a state-by-state basis. The chapter also elaborates on the ordinary and special forms of wills in Brazil. It outlines the order of succession of the Civil Code starting with the descendants; ancestors; surviving spouse; and collateral relations up to the fourth degree. This chapter then proceeds to highlight the freedom of testation and contracts of inheritance under Brazilian law. It argues that Brazilian law does not discriminate children and they all have the same rights. The chapter concludes by addressing the case of a marriage under the regime of full community of property as well as the share of joint property.
British Virgin Islands
Authors: Miller and Andrew , Altneu Daniel
Published: June 2022

This chapter focuses on the legal system of the British Virgin Islands (BVI): the English common law system. It emphasizes that the principles of English common law apply in the territory by virtue of the 1705 Common Law (Declaration of Application) Act and those of English equity apply by virtue of the West Indies Associated States Supreme Court (Virgin Islands) Act. The chapter also looks at the forms of wills available in the BVI. As the chapter argues, a will must comply with the requirements of section 7 of the Wills Act. Section 7 which prescribes that the will must be in writing and must be signed at the foot or end by the testator/trix or by some other person in his or her presence and by his or her direction. This chapter then shifts to focus on the order of succession in cases of intestacy. The BVI’s rules of intestacy are set out in the Intestates Estates Act. It finally reviews the full freedom of testamentary disposition in the BVI and the laws of the territory. The chapter also considers the community of property regime in the BVI as well as estate taxes and administration of estates.
Canada—Quebec
Authors: Gagnon Charles C.
Published: June 2022

This chapter analyzes the Province of Quebec which has exclusive jurisdiction over civil law and procedure. Unlike the other nine provinces, the chapter argues that its civil law is not grounded in the common law but in the French tradition of codification and custom now exemplified by the Civil Code of Quebec and the Code of Civil Procedure. This chapter then presents the three forms of will recognized as valid and executory by the Civil Code of Quebec: the notarial will, the holograph will, and the will made in the presence of witnesses. It also tackles the order of succession in cases of intestacy under Quebec law. Unless otherwise provided by testamentary dispositions, the chapter emphasizes that a succession devolves to the surviving married or civil union spouse and relatives of the deceased. Where there is no heir, it falls to the state. Ultimately, this chapter reviews the freedom of testation and the compulsory shares for husband/wife/common law wife, civil partner, children. It also looks at the rights and obligations of an exclusive owner as regards his or her share.
Cayman Islands
Authors: Bodden Maxine
Published: June 2022

This chapter delves into the laws of the Cayman Islands. It stresses that the Cayman Islands is based on English common law and rules of equity, supplemented by local legislation. The chapter also looks at the forms of wills under Cayman Islands law, arguing that a validly executed will must be in writing and signed at the foot or end by the testator/trix, or by some other person in the testator/trix’s presence and at his or her direction. This chapter then reviews the order of succession to real and personal estate on intestacy. It investigates the compulsory shares of inheritance and the provisions under Cayman Islands law to enable any person to claim maintenance from a deceased’s estate. Ultimately, the chapter considers the principles of the community of property under Cayman Islands law. It also discusses the property as joint tenants and the invalidity of will.
Cyprus
Authors: Neocleous Mariorita , Vezouvios Christos , Kollatou Elina
Published: June 2022

This chapter explains the cosmopolitan nature of Cyprus and its succession law. It highlights that the current succession law dates back to when Cyprus was a British colony. Cyprus succession law enshrines the concept of forced heirship, usually associated with civil law and Islamic countries, and recognizes the rights of widows of polygamous marriages. Under the law of Cyprus, as the chapter reveals, the testator/trix must have testamentary capacity and the will must fulfil the formalities contained in s. 23 WSL, which provides that no will shall be valid unless it is in writing and executed. Ultimately, this chapter reviews the rules of intestacy, arguing that it apply not only if no valid will exists but also to any part of the estate not disposed of by will. It looks at the provisions in Cyprus law for maintenance to be claimed from the estate or the heirs as well as the concept of community property and joint ownership of property.
England and Wales
Authors: Norridge Richard
Published: June 2022

This chapter argues that the law of England and Wales is distinct from the law of Scotland and the law of Northern Ireland. It highlights that the law of England and Wales is a common law system. The chapter then reviews the forms of wills under the law of England and Wales. The Wills Act 1837, as the chapter explains, sets out the statutory formalities for the execution of wills. In general, wills must be in writing and the testator/trix’s signature must be made/acknowledged in the presence of two witnesses, who should sign in the presence of each other and in the presence of the testator/trix. This chapter also considers the intestate succession which is governed by the Administration of Estates Act 1925 (‘the AEA’) as amended. The chapter ultimately concludes by examining the compulsory shares that must be left to any person under the law of England and Wales. It also studies the concept of community of property and how property may be held jointly, either as ‘tenants in common’ or ‘beneficial joint tenants’.
France
Authors: Lipworth Frank , Ndiaye Aïssa
Published: June 2022

This chapter assesses the French Civil Code that governs family law (inheritance, marriage, gifts) for the whole of the country, including French overseas territories. It argues that particular rules may apply in certain regions or overseas territories arising from local history and/or the economic situation of the region. The chapter also looks at the Civil Code which recognizes three main forms of will: holographic will, public (authentique) will, and secret will. All wills can be altered by the testator/trix subject to the rules on the form just cited. The will can be revoked in its entirety or in part in accordance with the rules set out in Art. 1035 et seq. of the Civil Code, in particular by a subsequent will. This chapter then shifts to examine how the heirs in this instance are ascertained in accordance with their relationship with the deceased. It also looks at one of the cornerstones of French law on succession: the legal right to an inheritance. Such rights are of a public nature and the principle and its applications are upheld by the courts.
Gibraltar
Authors: Pizzarello Natasha
Published: June 2022

This chapter talks about the legal system of Gibraltar: a common law system. It highlights that Gibraltar is a British Overseas Territory and the laws of Gibraltar are based on that of England and Wales. The formalities for the correct execution of wills in Gibraltar can be found under section 9 of the Wills Act 2009 (the ‘Wills Act’). It argues that a will must be made in writing and signed by the testator, or by some other person in their presence and by their direction who sign or acknowledge the signature in the presence of two or more witnesses who are present at the same time who sign or acknowledge the signature in the presence of the testator. The chapter then proceeds to elaborate on the order of succession in cases of intestacy that can be found under section 51 of the Gibraltar Administration of Estate Act 1933. Ultimately, this chapter examines the concept of forced heirship or compulsory shares in Gibraltar. It also investigates the concept of community of property and jointly owned property under Gibraltar Law.
Hong Kong
Authors: Lam Wendy W.S.
Published: June 2022

This chapter chronicles how the English common law and the rules of equity, subject to such modifications as circumstances required and subject to any amendment or law that applied to Hong Kong, were in force in Hong Kong. It recounts that the legal system applied in Hong Kong is that of common law, but it is modified by local ordinances in accordance with local circumstances. The chapter also examines the formalities for different types of will in Hong Kong. It reveals the testator/trix must be of full age (18 years old), unless the testator/trix is married, in actual naval, military or air force service or a mariner or seaman at sea. This chapter then shifts to investigate the law of intestacy in Hong Kong which is governed by the Intestates’ Estate Ordinance. As regards a person who died intestate between 7 October 1971 and 3 November 1995, the provisions under the Intestates’ Estate Ordinance 1971 apply. The chapter also studies the compulsory shares for husband/wife/common law wife, civil partner or children. It finally looks at the concept of community property between husband and wife and concept of forced heirship under the laws of Hong Kong.
India
Authors: Bhasin Lalit
Published: June 2022

This chapter reviews India's common law system, deriving most of its modern judicial framework from the British legal system. The Indian Constitution provides for a Parliamentary form of government that is federal in structure with certain unitary features. The chapter then clarifies the Indian Succession Act 1925 (‘ISA’) and defines a will as ‘the legal declaration of the intention of the testator with respect to his property which he desires to be carried into effect after his death’. It illustrates the two types of wills under Indian law: privileged wills and unprivileged wills. This chapter also elaborates on the order of succession in cases of intestacy. It stresses that a person is considered to have died intestate in respect of all property in relation to which they have not made a testamentary disposition, e.g., when they have left no will, or they have made a will but that will is not capable of taking effect. Ultimately, the chapter assesses the property that is jointly owned by husband and wife. It also considers the concept of ‘matrimonial regime’ in India.
Isle of Man
Authors: Rimmer John
Published: June 2022

This chapter focuses on the common law jurisdiction of the Isle of Man. It highlights that the island has its own common law. Decisions of other British Commonwealth (and especially English) courts are regarded as persuasive in Manx courts, and some of the principles are drawn from English (and other Commonwealth) authorities. The chapter then demonstrates the wills which are governed by the Wills Act 1985 under the island's domestic law. It also explicates the order of succession in cases of intestacy in the Isle of Man, noting that the entitlement on intestacy is determined by the Administration of Estates Act 1990. This chapter ultimately addresses compulsory sharing of estate under Manx law and contract of inheritance. It also reviews the community of property under Manx law and how a joint owner’s title passes to the surviving joint owners by ‘survivorship’.
Luxembourg
Authors: Rau Marianne , Harles Guy
Published: June 2022

This chapter explains that the Grand Duchy of Luxembourg is a constitutional monarchy and parliamentary democracy under a civil law system. In terms of wills, the chapter explains that if the testator/trix wishes, the will can be supplemented or amended later using a document called a codicil and can also be revoked by drafting a new will containing unambiguous provisions to that effect. The chapter then highlights that the children of the deceased, whether they are legitimate, born out of wedlock, adopted, or even the issue of an adulterous union are all forced heirs, meaning they are automatically entitled to inherit a specific portion of the deceased’s estate under the Luxembourg law. It ultimately concludes by discussing the grounds for invalidity of all or part of a will, noting that it includes, among others: non-compliance with the requirements for a will in terms of form or substance, where failure to comply with the requirement in question would render the will invalid; the testator/trix’s lack of capacity; ineligibility to inherit (incapacité de recevoir); insanity; the will being challenged on grounds of deceit (dol), duress, undue influence, error, or fraud.
Mexico
Authors: Piedra Julieta Ovalle , Rodríguez-Walter Raoul
Published: June 2022

This chapter highlights that Mexico is a federal republic comprised of 32 states. Each state has its own laws that are applicable to wills, probate, and intestate proceedings, contained in their respective constitutions, civil codes, and code of civil procedures. The chapter then presents the types of wills that are recognized in Mexico, divided into two categories: ordinary and special. It also investigates the amendment, revocation, and revival of wills, methods of codicils, and how are wills affected by Civil Partnerships between same-sex couples under Mexican law. Ultimately, this chapter addresses the order of succession in cases of intestacy, noting that in some jurisdictions, the surviving spouse will receive a share equal to that of the children if a spouse survives the deceased along with the deceased’s children. In other jurisdictions, if the surviving spouse owned property of value equal to or greater than the children’s portions, the spouse does not inherit anything. It also considers compulsory shares or forced heirship rules, community property, and joint ownership in Mexico.
Monaco
Authors: Manasse Donald
Published: June 2022

This chapter details Monaco's form of government, the court system, and inheritance law. It notes that the Principality of Monaco is a sovereign state on the Mediterranean sea, entirely surrounded by France. It is a constitutional monarchy, with strong executive powers reserved for the Sovereign Prince. The chapter also emphasizes that it is entirely independent of France. However, the legal codes (Civil Code, Penal Code, Code of Civil Procedure, Code of Criminal Procedure, Commercial Code) are based on the Napoleonic Code, with some important differences from France. In the context of wills, the chapter emphasizes that wills may be made by anyone over the age of 16, provided they are of sound mind and have not been declared incompetent. It then shifts to explain the order of succession in cases of intestacy—established by the Civil Code. Ultimately, the chapter concludes by addressing reserved heirship and the right of survivorship for joint moveable property.
The Philippines
Authors: Llanillo Llewellyn L. , Arnaldo Jerome Joseph B
Published: June 2022

This chapter reviews the local system of the Philippines, in which it is closely modelled after a unitary form of government. It defines will as an act whereby a person is permitted, with the formalities prescribed by law, to control to a certain degree the disposition of his/her estate, to take effect after his/her death. Whilst, a codicil is a supplement or addition to a will, made after the execution of a will and annexed to be taken as a part thereof, by which disposition made in the original will is explained, added to, or altered. This chapter also elaborates the intestacy of the Philippines, whereas the order of hereditary or intestate succession, if the deceased was a legitimate child, is as follows: legitimate children or descendants; legitimate parents or ascendants; illegitimate children or descendants; surviving spouse; brothers and sisters, nephews and nieces; other collateral relatives within the fifth degree; the state. The chapter ultimately reviews maintenance, noting that it may only be claimed if there is a legacy for support instituted in the will.
Poland
Authors: Załucki Mariusz
Published: June 2022

This chapter converses that Poland has a civil law system, and that succession law follows the typical features of the system. On the subject of wills, it reports that the basic principle of the Polish succession law is that one inherits a share in the estate, rather than the specific items that the latter consists of. A will may be made and revoked only by a person who has full capacity for legal acts. In the context of intestacy, the chapter explains that the order of statutory succession is determined by family ties (blood ties, marriage, adoption). It then presents the five classes of statutory heir: Heirs of the First Order, Heirs of the Second Order, Heirs of the Third Order, Heirs of the Fourth Order, Heirs of the Fifth Order. This chapter ultimately highlights that Polish law follows the model of universal succession. It emphasizes the nationality of the deceased, either at the time of death or at the time of the execution of a will, is significant in relation to the application of provisions on the conflict of laws.
Russian Federation
Authors: Butler Professor William Elliott
Published: June 2022

This chapter reveals that the legal system of the Russian Federation is regarded by many comparative lawyers as belonging to a family of legal systems ‘in transition’ from the socialist legal family to a destination undetermined. It highlights that inheritance under Russian law is closest to the Romano-Germanic legal family but has not changed in its fundamentals a great deal from the late Soviet period. The chapter also focuses on the formalities for different types of will. As a general rule, a will must be drawn up in written form and certified by a notary. In Russia, a will may be concluded by a single individual or jointly by individuals who are married to one another. In the event of intestacy, the chapter presents a few takes in equal participatory shares. It then describes the general principle of freedom of testation set out in Art. 1119 of the Civil Code of the Russian Federation.
South Africa
Authors: Flax J.R. , Hutchison D.
Published: June 2022

This chapter begins by talking about the South African law of succession. The common law in this field is still essentially Roman-Dutch law, as updated by the courts. The chapter also analyzes the only one form of will in modern law: the statutory will. Joint or mutual wills are permitted, but are treated merely as two separate wills embodied for convenience in one document. It then looks at the order of succession in cases of intestacy, arguing that the South African law of intestacy is regulated by the Intestate Succession Act 81 of 1987. Ultimately, this chapter examines the compulsory shares or minimum percentages for a surviving spouse, civil partner or child under South African law. It also reviews the joint estate and ante-nuptial contract—highlighting that under Roman-Dutch law applicable to a South African marriage, if no ante-nuptial contract is entered into, the parties are married in community of property, the effect of which is to create a joint estate.
Thailand
Authors: Frost Stephen
Published: June 2022

This chapter emphasizes that Thailand is a civil law country whose fundamental laws are to be found in five codes: the Civil and Commercial Code, the Criminal Code, the Civil Procedure Code, the Criminal Procedure Code, and the Revenue Code. It argues that the rules relating to wills are complex in that some wills must be made in writing and duly signed and witnessed in order to be enforceable, and in some cases, an oral will may be valid. The chapter then outlines the formalities for different types of will and describes the order of succession in cases of intestacy. It stresses that a natural person is an heir if he or she has legal personality, is alive, or is en ventre sa mère and is born alive within 310 days of the death of the testator/trix. This chapter also examines the compulsory shares for married or unmarried spouses or children (whether legitimate, illegitimated, adopted, adult, or minor). It then explores the contract of inheritance made prior to death, the concepts of partition, anticipation, successor, or family settlement and the claiming of maintenance from the estate by certain categories of claimant.
United States—New York
Authors: Whitaker G. Warren , Young Caryn
Published: June 2022

This chapter addresses the laws of the State of New York (including its transfer tax laws) and the federal taxation of gratuitous transfers. Many of the New York laws are codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The chapter begins with discussing the amendment, revocation, and revival of wills. It argues that a will must be in writing, signed at the end by the testator/trix and signed by two witnesses who also write their addresses. Any material written after the testator/trix’s signature is not valid. This chapter then displays the order of intestate succession wherein the deceased leaves no valid will. It also reviews the freedom of testation under the State of New York laws, highlighting that the surviving spouse of a decedent is entitled to an elective share from the estate equal to the greater of one-third of the net estate. Ultimately, the chapter considers a provision by which a spouse or children can claim maintenance from a deceased’s estate.
United States—California
Authors: McCabe Patrick , Wolff Kirsten , Zaragoza Danielle T. , Mullin Mark E.
Published: June 2022

This chapter explains the common law legal system of California. In California, the term 'probate' is used to describe the court-supervised process for identifying and gathering the decedent's assets, determining the validity of wills, identifying intestate heirs, paying applicable taxes, claims, and expenses, and distributing assets to beneficiaries. The chapter then begins by analyzing the amendment, revocation, and revival of wills in California. It emphasizes that wills must be in writing and signed at the end by the testator/trix in the presence of at least two witnesses, both of whom must sign the will in the presence of each other and the testator/trix. The chapter also elaborates on the order of succession in cases of intestacy, noting that if a person dies leaving an estate without being survived by any person entitled to a part of it, the estate escheats to the State of California. Ultimately, this chapter looks at the rights of adopted children, children born out of wedlock, and half-siblings. It also reviews the community property between husband and wife as well as the right of survivorship.
Culprits or Bystanders?
Authors: Haberly Daniel , Wójcik Dariusz
Published: June 2022

Questions have been raised regarding the role of low tax offshore jurisdictions in the global financial crisis, based largely on evidence that many problematic asset-backed securities were issued from or listed in the Cayman Islands, Jersey, Ireland, and other offshore sites. However, there has not been a systematic investigation of the offshore geography of crisis-implicated securitization. This chapter fills this gap by constructing the first comprehensive jurisdictional map of the largest pre-crisis asset-backed commercial paper (ABCP) programs, and examining the rationale for and impacts of this geography in detail. It shows that offshore jurisdictions were disproportionately involved in producing the most unstable ABCP classes. However, this is difficult to explain in terms of the traditional role of offshore banking centers as sites for direct avoidance of onshore regulation and transparency. Rather, the chapter proposes a Minskian model of pre-crisis offshore ABCP production, wherein these jurisdictions specialized in alleviating incidental institutional frictions (e.g. double taxation) hindering onshore financial innovation. In this context, they could sometimes be legitimately described as improving the institutional “efficiency” of financial markets. However, by facilitating the endogenous evolutionary instability of these markets, this apparently innocuous service had profoundly negative effects. This normative disconnect poses a conundrum for offshore reform, and indeed highlights the intrinsic limitations of financial regulation more broadly.
Introduction
Authors: Burge Tyler
Published: June 2022

This chapter introduces background for perception in the evolutionary development of biological functions, primitive action, and non-perceptual sensing, in primitive organisms. Non-representational sensing is distinguished from perception. Consciousness and representation are main marks of mind. Genuine representation first emerges with perception. So representational mind first emerges with perception. Biological function differs from representational function. A focus on visual perception is motivated. The book’s aims are four-fold: establishing the nature and representational form of perception; discussing fundamentals of visual processing, especially of perceptual categorization; understanding relations between perception and closely related capacities, such as perceptual memory and perceptual attention; and modeling a non-introspectivist approach to understanding perception grounded, in understanding its form, function, and underlying competencies, where these competencies are discovered by reflecting on scientific causal explanation. The chapter cites Frege as a key source for understanding basic competencies applied in perceptual representation: reference, attribution, representational content that constitutes veridicality conditions with semantically relevant form.
Perceptual Attributives and Referential Applications in Perceptual Constancies
Authors: Burge Tyler
Published: June 2022

Chapter 7 develops similarities and differences between Frege’s account of the sense–Bedeutung distinction and the way the various perceptual states linked in a perceptual constancy relate to a common representatum. It is argued, by reference both to representation of color features and to representation of spatial attributes in perceptual coordinate systems, that there are multiple non-complex perceptual attributives (hence, representational contents) for each attribute that is attributed by perceptual states. The discussion connects representation of attributes in packages (color, shape, size, orientation, location, timing, and body, for example) to the representation of entities within coordinate systems, and more generally to the iconic nature of perceptual representation. The type of linkage in perceptual constancies between different attributives for a given attribute is discussed, and differences between such linkages and linguistic representation of a given entity by words with difference senses are explained. The form that such linkages take in perceptual representational content is elaborated. The chapter summarizes accuracy conditions for perceptual representational contents. It ends by characterizing the representational form of perceptual tracking of particulars via a succession of perceptual states.
Egocentric Indexing in Perceptual Spatial and Temporal Frameworks
Authors: Burge Tyler
Published: June 2022

Chapter 8 sets out the form of spatial and temporal coordinate systems in perceptual representation. Both are anchored by egocentric indexes. These representations in perception presage indexicals in language. They fix a place or time as an origin for a spatial or temporal coordinate system. Basics of map-like perceptual spatial representation are outlined. Perceptual temporal representation is distinguished from pre-representational timing systems in animals. The variety and complexity of present tenses and timing mechanisms in human and other mammalian perception are sketched. It is argued that temporal representation is constitutively present in all perceptual representation. Some criticisms of my previous arguments for this view are rebutted. The chapter elaborates basic principles of anti-individualism and the role of perceptual memory and perception-guided action in giving perceptual states their content.
The Iconic Nature of Perception
Authors: Burge Tyler
Published: June 2022

Chapter 9 begins by arguing that all perceptual attributives are iconic. The notions of iconic representation and iconic information registration are explained. The iconic structure of perceptual representational content is a specific instance of the noun-phrase-like determiner-governed form of perceptual content discussed in earlier chapters. Evidence for relations between iconic relations among visual receptors, visual field maps in the brain, non-representational information registration, and perceptual content, on one hand, and aspects of the environment, on the other, are discussed in connection with perceptual iconic spatial representation. Temporal, qualitative, and other aspects of perceptual iconic representation are outlined. Ways of thinking about iconicity that do not center on exercises of capacities are criticized. The chapter explores relations between iconic representation in perception and iconic representation in thought. It develops aspects of part–whole representation in perception and in realist pictures. Iconic perceptual representation is compositional, as a consequence of its basic noun-phrase-like attributional structure. The fact that vision depends on mapping an array of surfaces deepens understanding of the iconicity of visual representation. Despite the stupendous complexity of perceptual representation, it is tractable for a psychological system because of its iconic nature.
First-Formed Perception: Its Richness and Autonomy
Authors: Burge Tyler
Published: June 2022

Chapter 10 discusses three important psychological views that, until twenty or so years ago, underestimated how much of the world is represented in first-formed perception. The views are those of Marr and Ullman claiming that perception proper ends with a 2½-D sketch, the interpretation by various psychologists of change-detection failure as evidence of the poverty of perceptual representation, and the view of Treisman that only with applications of endogenous attention are perceptual representations of properties bound into representation of objects having various properties. The empirical failure of these three lines of thought in psychology is discussed in some detail. The view of perceptual representation that replaced these lines is that of a sketch of basic properties involved in space, time, and motion, and simple categorization of bodies with those properties, aided by a partly independent processing of scene context. This initial sketch is filled-in slightly later by input from endogenous attention and memory—all at a perceptual level of representation.
Perceptual-Level Representation and Categorization
Authors: Burge Tyler
Published: June 2022

Chapter 13 explains the notion of a perceptual-level psychological capacity. Such capacities include perception, conation guided by perception—but not cognition or thought—, perceptual attention-initiation, perceptual memory, perceptual anticipation, perceptual learning, perceptual imagining. These capacities are to be discussed individually in subsequent chapters. Issues of modularity and impenetrability by “cognition” are broached. It is shown wherein perceptual categorization is perceptual, and generated within the perceptual system. Details of the enrichment of perceptual categorization, after the first-formed categorizational sketches, are elaborated. Input from scene-gist, perceptual-level memory, and perceptual-level attention-initiation figures in the micro-seconds following the first-formed categorizational sketches.
Conation: Relatively Primitive, Perceptually Guided Action
Authors: Burge Tyler
Published: June 2022

Chapter 14 argues that there is a level of action guided by perception and not by high-level capacities, including not by propositional capacities. Relations between action and perception are discussed. The chapter lays out the representational form of conative states—states that function to cause action. Empirical details of how visual and proprioceptive perception—together with perceptual memory, efference copy, and perceptual anticipation—that guide action in a case of reaching are combined with the account of representational form. Relations between roles of conscious and unconscious states in causing such an action are sketched. States guiding relatively primitive action (perceptual-level-guided action) are contrasted with practical reason. The primitivity of a lot of action—action that occurs without even perceptual-level guidance, much less propositional-level intentions and beliefs, is emphasized.
Perceptual Attention
Authors: Burge Tyler
Published: June 2022

Main forms of attention having its initial, main, direct effect on perceptual-level capacities are sketched. Spatial, feature, and object attention—overt or covert, exogenous or endogenous—are set out. Empirical ground to think that although most perceptual attention enhances accuracy, as well as fitness, some does not. Philosophical arguments that purport to controvert this scientific view are rebutted. A role for perceptual-level endogenous attention commands—initiations of attention guided by perception—is explained. Many such attention-initiations do not result from antecedent high-level causes. Even where there are such higher-level causes, they operate through perceptual-level initiations that cause attention. Discussion of perceptual-level attention commands that initiate saccadic motor commands ensues. Some of these commands contribute feed-forward input into perceptual processing at timings much faster than is commonly recognized, but not during the time of the fastest formations of perceptual attributions of shape or of fastest formations of perceptual categorizations. The concept of endogenous attention is made more precise, and its relations to concepts of action and control are discussed. The executive control system functions at a perceptual-level, as well as at a cognitive-level. Prominent computational models of executive control are shown to map perceptual-level transformations. Ways in which supra-perceptual and perceptual-level operations interact are delineated.
Perceptual Memory II: Visual Perceptual Long-Term Memory
Authors: Burge Tyler
Published: June 2022

Chapter 17 lays out primary features and functions of visual long-term memory. Recollection and familiarity are distinguished. Different levels of abstractness/concretion in long-term perceptual retention are highlighted. Ability-general, or schematic long-term memory, often misleadingly called ‘semantic memory’, is distinguished from de re long-term memory, which retains perceptual reference to particulars. Episodic memory is a species of long-term de re memory. The representational forms, including the iconicity, of these different types of long-term memory are set out. There is some discussion of whether the different types of memory are different systems or rather different aspects or faces of a single memory system. The discussion stresses functions to retain perceptual contents in long-term visual memory. Relations between perceptual and conceptual attributives in long-term memory are outlined. The chapter concludes with a summary of relations among the various types of perceptual memory, short- and long-term.