Abstract Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non‐compliance is known to be significant among small and medium‐sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries. This article introduces a novel theoretical framework for understanding the tax morale of corporate taxpayers, identifying five endogenous and six exogenous motivations for tax (non‐)compliance. The proposed framework is informed by an innovative methodological approach using a triangulation of primary data, including 42 interviews and 86 court cases, with a focus on value‐added tax and corporate income tax. This article addresses for the first time a crucial question: why is compliance with tax law among SMEs so low, particularly in developing countries? It empirically demonstrates that SMEs’ tax behaviour is influenced by psychological factors, identifying the existence of corporate tax morale that prima facie runs counter to both the legal fiction that holds that SMEs are separate legal entities and the standard tax policy assumption that VAT is a full neutral tax for businesses.

Abstract This article explores the role of labour law in processes of racialization and gendering of work. It argues that labour law not only protects certain forms of work (law as a protective mechanism), but also systematically excludes other forms of work, especially those performed by racialized and gendered individuals (law as a technology of exclusion). The article traces the oscillation between protection and exclusion in international labour law (ILL) from the interwar period to the post‐Second World War era. During the interwar period, the International Labour Organization (ILO) codified the ‘standard employment relationship’ (SER) as a universal model, while simultaneously codifying racialized and gendered work as less valued by relying on biological justifications. After the Second World War, the ILO shifted from a model grounded in biological determinism to a paradigm based on human rights and anti‐discrimination law. However, this shift did not eradicate law's function as a technology of exclusion but rather reconfigured it through two mechanisms: externalization and individualization. The article sheds light on both mechanisms and argues that, ultimately, they obscure law's active role in perpetuating dynamics of racialization and gendering of work.

Abstract Despite concerns over the ability of citizens to understand and act on their legal rights, there has been little debate about what the effective provision of public legal information about rights entails. Viewed through the lens of epistemic injustice, this article reveals the ways in which organizations with epistemic privilege can obfuscate the understanding of rights by resorting to displays of epistemic superiority and pre‐emptive smothering of testimony. The article draws on the results of a critical discourse analysis of over 250 authoritative webpages that provide information on how to complain about healthcare provision. Focusing on tone, language, vocabulary, and format, the analysis looks at the role played by political design and fragmented discursive infrastructures, the characterization of information seekers as occupying liminal spaces, the use of professional and rarefied language in pre‐emptively undermining the testimony of the laity, and the ways in which the internet and hyperlinks facilitate epistemic obfuscation.

Abstract This article examines 218 Covid‐19 vaccine‐injured people's experiences of the process of seeking redress from the UK Government's Vaccine Damage Payment Scheme (VDPS). Moreover, it engages with the wider topic of how we can understand the government(s)’ role in dealing with an ‘emergency’ (the Covid‐19 pandemic) and the consequent (global) health crisis. Vaccine‐injured individuals and communities perceive suffering health problems after Covid‐19 vaccination as a ‘tragedy’, which requires an adequate response. However, the VDPS often does not meet their expectations, which fuels the vaccine‐injured community's narratives around an emerging ‘scandal’ over inadequate redress provision for those who suffered adverse effects following Covid‐19 vaccines. These perceptions and meaning‐making are in stark contrast to the fact that the wider population is unaffected by these issues and are generally not aware of the harms suffered or of the VDPS.

Abstract This paper considers how constructions of a ‘housing crisis’ have impacted on judicial consideration of the rights of applicants for social housing and homelessness assistance. Drawing on Bacchi's framework for appreciating problematisations (What's the problem represented to be?) and understandings of housing crisis, we examine how crisis is translated into three elements of the passage of homelessness law: decision letters, witness statements and judgements. This can lead to narrowing of interpretations of the rights of homeless people. Even when that is not the outcome, crisis is accepted as a ‘fact’ and embedded as the context for decision‐making.

Abstract Devolution since 1998 has seen administrations in England, Northern Ireland, Scotland, and Wales gain distinct powers over a range of policy fields, with health prominent among them. This poses two pressing questions for socio‐legal scholarship that we address in this article: to what extent are changing territorial arrangements significant for the substance of United Kingdom (UK) health law and the values by which it is oriented, and what role is played by devolved health law in redefining territories and values within the UK? Informed by perspectives from human geography and policy studies, and drawing on our own qualitative empirical research, we examine recent lawmaking processes in relation to organ donation reform. ‘Opt‐out’ or ‘presumed consent’ schemes, adopted in sequence in each of the UK countries, appear to challenge the centrality of voluntary altruism, extolled as a fundamentally British value in Richard Titmuss’ post‐war work on social policy. Our findings confirm that there has been a reterritorialization of values under devolution, with greater emphasis on sub‐state identities. However, they also indicate the persistence of a common space of policy learning across the UK and an enduring concern with altruism in this area.