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The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg

Author

Listed:
  • Marcelo Nunes
  • Ivan Ribeiro
  • Pedro Roquim
  • Julio Trecenti

Abstract

We consider what we call the Sheriff of Nottingham hypothesis : that the government of Brazil, which at the same time is party to litigated cases and the enforcer of tax laws, constantly enacts norms that seek to strengthen its side. We test this hypothesis and observe that litigants adapt to new proportions of decisions favoring tax authorities, with more sophisticated litigants seizing profits beyond those of ordinary citizens. Our proposal is that this dynamic adaptation takes considerable time; therefore, it is possible to detect the effect of changes in the law, despite the selection effect explored by, among others, Theodore Eisenberg.

Suggested Citation

  • Marcelo Nunes & Ivan Ribeiro & Pedro Roquim & Julio Trecenti, 2015. "The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 171(1), pages 122-140, March.
    • Handle: RePEc:mhr:jinste:urn:sici:0932-4569(201503)171:1_122:tsonha_2.0.tx_2-3
    DOI: 10.1628/093245613X14188909230253
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    Cited by:

    1. Jonah B. Gelbach, 2015. "The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 171(1), pages 141-144, March.
    2. Peter G. Moffatt, 2015. "The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 171(1), pages 145-149, March.
    3. Christoph Engel & Urs Schweizer, 2015. "Does the Law Deliver? 32nd International Seminar on the New Institutional Economics June 11-14, 2014, Regensburg, Germany," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 171(1), pages 1-5, March.

    More about this item

    JEL classification:

    • C34 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Truncated and Censored Models; Switching Regression Models
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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