No full-text available
To read the full-text of this research,
you can request a copy directly from the authors.
Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State
... Tax matters. We therefore believe that how citizens think about tax in a democracy matters (Steinmo, 1993). Although ordinary people do not vote directly on complex matters of tax and public finance, popular opinion helps to shape and constrain what politicians do. ...
... We start with the idea that public opinion matters in a democracy, especially in an area of such importance to citizens and households as their taxes and government benefits. Stated simply, public opinion exerts a constraint on what governments can do (Steinmo, 1993). Of course, elected officials interact with the public in more complex, multidirectional ways as well: Even as politicians respond to public opinion, they play a role in shaping it. ...
... The literature on the analysis and critique of real-world tax systems tends to come from either a welfarist perspective (Atkinson, 1996;Mirrlees, 1971;Slemrod, 1990), emphasizing what is optimal in the sense of being welfare maximizing, or a political economic perspective (Becker, 1983;Doernberg & McChesney, 1987), pointing out how the motivations of real-world legislative agents can diverge from the welfare-maximizing desires of their principals. Steinmo's (1993) study is a relatively rare but helpful example of an attempt to analyze how tax systems actually emerge in various democratic settings and what role public opinion plays in that evolution. We believe that any full-scale descriptive model of taxnecessary as a prelude to effective prescriptive reform-must also account for the sometimes systematic misperceptions of the people and how these interact with electoral outcomes, legislative behavior, and fiscal policies. ...
This article reports the findings of several experiments about perceptions of various aspects of tax-law design. The authors find that people are vulnerable to a wide range of heuristics and biases in evaluating public finance systems, leading to inconsistent judgments and evaluations. These errors in judgment are specific instances of a more general isolation effect, whereby people respond quickly to a decision or choice set, focusing on salient aspects while ignoring or underusing logically relevant information that is not immediately before them. In tax and public finance, this tendency to make decisions as if with blinders on is problematic. As a result of it, skillful politicians can manipulate public opinion, and tax system design can be volatile on account of the possibility of eliciting preference reversals through purely formal rhetorical means. More troubling, the findings suggest a likely and persistent wedge between observed and optimal public finance.
... To answer this puzzle, let's analyse the parameters under which interest groups may influence tax policy (Peters, 1991). First, interest groups often influence the tax mix at the margins precisely because it is a technical topic (Steinmo, 1993;Hettich & Winer, 1999). This would be especially relevant for powerful, yet narrow interest groups representing specific sectors such as finance. ...
... Second, Steinmo (1993) also reminds us that the influence of interest groups on the tax system is conditional on political institutions. In Westminster democracies, interest groups will most likely face a winner-takes-all single-party government that does not have to compromise with other parties. ...
... A first mechanism is about how electoral institutions may or may not foster stability. Steinmo (1993) shows how tax policy in MAJ countries such as the United Kingdom (UK) can become very unstable as majorities succeed each other and undo their predecessors' policies. In matters of taxation, this creates deep inconsistencies. ...
... Today, most developed countries have highly rationalized tax systems supported by large state bureaucracies. However, the relationship between a state's institutional history and the civic behaviour of its population is dynamic (Steinmo, 1993). Citizens who are required to pay taxes are more likely to feel ownership of government activities and to make demands for representation. ...
... An automated tax system that reduces the scope for arbitrary exemptions would address both concerns. Finally, while few citizens understand complex policy issues like taxation, everyone can understand -and partake in the discussion about -the normative ends that taxation should be directed towards (Steinmo, 1993). ...
The use of artificial intelligence (AI) in the public sector is best understood as a continuation and intensification of long standing rationalization and bureaucratization processes. Drawing on Weber, we take the core of these processes to be the replacement of traditions with instrumental rationality, i.e., the most calculable and efficient way of achieving any given policy objective. In this article, we demonstrate how much of the criticisms, both among the public and in scholarship, directed towards AI systems spring from well known tensions at the heart of Weberian rationalization. To illustrate this point, we introduce a thought experiment whereby AI systems are used to optimize tax policy to advance a specific normative end, reducing economic inequality. Our analysis shows that building a machine-like tax system that promotes social and economic equality is possible. However, it also highlights that AI driven policy optimization (i) comes at the exclusion of other competing political values, (ii) overrides citizens sense of their noninstrumental obligations to each other, and (iii) undermines the notion of humans as self-determining beings. Contemporary scholarship and advocacy directed towards ensuring that AI systems are legal, ethical, and safe build on and reinforce central assumptions that underpin the process of rationalization, including the modern idea that science can sweep away oppressive systems and replace them with a rule of reason that would rescue humans from moral injustices. That is overly optimistic. Science can only provide the means, they cannot dictate the ends. Nonetheless, the use of AI in the public sector can also benefit the institutions and processes of liberal democracies. Most importantly, AI driven policy optimization demands that normative ends are made explicit and formalized, thereby subjecting them to public scrutiny and debate.
... 13;Graetz 2008), business groups (CED 2005), and taxpayer organizations (NTA 2009) have claimed that VAT has high revenue-raising ability, is more conducive to economic growth, savings, and international competitiveness than income taxes, and is easier to enforce and administer than (state) retail sales taxes. While welfare states that have introduced a VAT have succeeded in providing tolerant, direct social programs and overcoming backlash, even in the neoliberal era, welfare states that have depended on progressive taxation and redistributive social programs have faced challenges in sustaining such programs (Kato 2003;Prasad and Deng 2009;Steinmo 1993;Wilensky 2002). In terms of revenue collection, national/federal VAT represents about 20 percent of national tax revenue among Organisation for Economic Co-operation and Development (OECD) countries that have adopted VAT (OECD 2021: 27). ...
Richard Nixon was the first president who examined the possibility of introducing a value-added tax (VAT) at the federal level in the late twentieth century. By 1970, his administration had considered recommending it alongside other domestic programs to overcome the criticism against the VAT’s regressivity, potential conflict in the federal–state tax authority, and the fragmented decision-making authority between the executive and legislative branches of the government. However, in 1971, the Nixon administration shifted their policy priority toward gaining the middle-class political support by linking local property tax relief to a federal VAT. Although they combined the two measures with a rebate to obtain consent to and confidence in them from the “opponents” among the “internalists” of policymaking and societal actors, their attempt failed to accomplish it. As a result, Nixon abandoned the federal VAT. This abandonment was a missed opportunity to introduce a federal VAT, leading the United States to become a fiscal outlier among Organisation for Economic Co-operation and Development (OECD) countries: it has not yet implemented a national/federal VAT. Furthermore, this outcome marked the origin of certain historical characteristics of the American fiscal state: the use of tax expenditures, “fend-for-yourself federalism,” weak extractive capacity, and fiscal inflexibility.
... Além da expansão de tributos sobre vendas e produção já existentes domesticamente e alhures, a criação do imposto de renda é uma das marcas da experiência sul-americana. Nessa região, não demorou para que se seguisse o exemplo dos casos pioneiros do Reino Unido, onde o moderno IR foi introduzido em 1909, e dos EUA, onde ele foi aprovado em 1913 (Steinmo, 1993). Onde foi instaurada, essa nova tributação serviu para apaziguar a ameaça do déficit crônico. ...
O presente artigo aborda o crescimento da arrecadação fiscal nos países da América do Sul em perspectiva histórica. Enfocam-se os casos de Argentina, Brasil, Chile e Colômbia, com ênfase na conjuntura 1914-1950, quando todos esses países apresentaram uma importante inflexão em suas receitas. Uma das principais contribuições da sociologia histórica para o entendimento da construção estatal e fortalecimento fiscal no contexto europeu está no estudo do efeito da pressão fiscal motivada pela guerra em um quadro de condições historicamente particulares de fragmentação política, livre competição violenta e emergência do sistema-mundo capitalista. Transportamos essa forma de raciocínio para o estudo da América Latina, propondo três períodos – inspirados na formulação de Giovanni Arrighi –, nos quais vigoram distintas configurações de condições. Como resultado, explica-se o crescimento na arrecadação dos países da região ao longo da primeira metade do século XX pela pressão fiscal oriunda da adversidade no comércio internacional, em um contexto no qual se tornam rarefeitas as forças dos parâmetros da organização política e econômica do ciclo de acumulação sob hegemonia britânica.
... Einen dritten Ansatz entwickeln zu Beginn der 1990er-Jahre Guy Peters und Sven Steinmo, die unabhängig voneinander mit The politics of taxation (Peters 1991) bzw. Taxation and democracy (Steinmo 1993) in die theoretische Lücke der makroskopischen Fiskalsoziologie stoßen. Ihrem gemeinsamen, historisch-institutionalistischen Ansatz zum Trotz wählen sie entgegengesetzte Typisierungsstrategien: Während Peters sämtliche (zu diesem Zeitpunkt: 22) OECD-Mitgliedsländer nach der Struktur 2 Ein Ausdruck dessen ist auch Richard Musgraves Fiscal systems (1967). ...
Zusammenfassung
Die makroskopische Fiskalsoziologie plagt ein Kategorienproblem: Sie lässt offen, ob es sich bei der Einheit ihres Vergleichs um Welten, Familien, Systeme, Regime oder Strukturen von Besteuerung handelt. Diese kategoriale Unbestimmtheit verweist auf theoretische Probleme. Denn indem die Literatur ihr Erkenntnisobjekt – Steuern – primär als Ausdruck von Ideen, Mentalitäten, innenpolitischen Konflikten oder ökonomischen Faktoren begreift, übergeht sie ihre soziologische Qualität als fiskalische Beziehung. Fasst man diese dagegen ins Auge, lassen sich steuerliche Gebilde nicht nur adäquater beschreiben. Vielmehr sorgt dies auch dafür, dass Steuern selbst eine erklärende Rolle zukommt: Welche fiskalischen Beziehungen wie gestiftet werden, zeitigt in dieser Perspektive je unterschiedliche politische und soziale Effekte. Um dies einzuholen schlägt der Beitrag vor, die Kategorie des Steuerstaats zu revitalisieren. In Abgrenzung zu überlieferten Ansätzen wird darunter das Zentrum eines Netzes fiskalischer Beziehungen verstanden, in denen die Geltung und der Inhalt von Steuerordnungen verhandelt werden und deren Wandel sich in vier Prozessbegriffen – Professionalisierung, Durchstaatlichung, Politisierung, Geofiskalisierung – abbilden lässt. Die Vorteile des Begriffs werden anhand eines kurzen Vergleichs des italienischen und deutschen Steuerstaats demonstriert, bevor abschließend für eine komparative Steuerstaatsforschung plädiert wird.
... But more recent data show little variation across countries, with the UK even among the more responsive (Rasmussen, Mäder, and Reher 2018). Taking taxation more specifically, politicians setting tax policy in Britain have relatively high levels of insulation (Steinmo 1993), but this cuts two ways: it limits direct public influence, but politicians (compared to tax experts or civil servants) are the policy actors most likely to be sensitive to public preferences. ...
How governments raise tax revenue is at the core of domestic political conflict. Public opinion towards taxation is measured generally and qualitatively by many surveys, but previous research has not closely linked public preferences to the budget problem faced by governments regarding how best to raise or cut a marginal quantity of revenue. We present results from a novel tax preference experiment in which UK respondents are given choices over different tax ‘levers’ that are expected to raise or cut equal revenue. We find that while different tax levers vary substantially in their popularity, there is a ‘hidden consensus’ regarding different tax levers across income levels and partisanship of the respondents.
... Bis heute bedeutet Haushaltspolitik, dass die polititischen Entscheidungsträger den staatlichen Verwaltungsapparat als Instrument zur Realisierung kollektiver Entscheidungen finanzieren, damit aber auch existierende staatliche Institutionen und Organisationen reproduzieren, die die Möglichkeiten politischen Handelns konditionieren. Wie eine lange Tradition fiskalsoziologischer und institutionell-historischer Arbeiten zeigt, variieren diese Relationen zwischen Politik, Regierung und Verwaltung in den jeweiligen nationalen Kontexten (für Besteuerung siehe Morgan und Prasad 2009;Steinmo 1993). ...
In the 2010s, German government pursued a structurally conservative budgetary policy, resulting in weak public investments despite favorable fiscal conditions. How can this be explained? Recent literature on the German budgetary regime has primarily cited the tradition of ordoliberalism and the conservative German welfare model to explain this typical pattern of expenditure policy in the Federal Republic of Germany. Instead, this contribution offers an institutional-sociological explanation that focuses on the fundamental relationship patterns between government, parliament, and the state-bureaucracy underlying fiscal policy. According to the principle of ministerial autonomy (Ressortprinzip), the relatively independent ministers, along with their top civil servants, are the key protagonists in German federal budget negotiations, where party politics and departmental politics overlap. Within the traditional role structure of the German cabinet system, the finance minister holds a particular position of power, suggesting his self-presentation as a “minister of thrift.” Conversely, representatives of coalition parties and the Bundestag, as well as the administrative heads of other ministries, possess specific profiles of power resources. These constellations generate incrementalist interactions within the executive, resulting, depending on the circumstances, in the expansion of marginal expenditure scope or in the reduction of voluntary spending. These negotiations run counter to encompassing investment planning. Despite its formal budgetary sovereignty, the role of the Bundestag is restricted to communicating support or disapproval of single ministers. As a result, the institutional power and role profile of the ministries, manifested in budget negotiations where the Federal Ministry of Finance traditionally acts as a powerful veto player, ensure the continuity of structurally conservative fiscal policy across changes in power.
... As a consequence, tax systems do not tend towards policy accumulation (Adam et al., 2019). To the contrary, national tax systems have recently tended towards simplicity, relying on fewer taxes today than one hundred years ago (Peters, 1991;Steinmo, 1993). ...
Why do countries repeal the inheritance tax? To investigate this question, we use a novel dataset on inheritance tax introductions and repeals worldwide. We argue that revenue requirements are the main determinant of repeal risks: The inheritance tax is resilient as long as it is central to the national revenue system; it becomes vulnerable to attacks once the rise of more efficient tax instruments marginalizes its revenue contribution. Devoid of fiscal purpose, its survival depends mainly on its redistributive features. Redistribution, however, is essentially contested and should be more important in democracies. The evidence is in line with our conjecture: The likelihood of inheritance tax repeal increases as other more buoyant taxes rise and non-democracies are more likely to repeal the tax than democracies.
... Of course, this may differ from one tax jurisdiction to another, however, it gives an indication as to where the revenue generating potential of any state lies. Steinmo (1993) argued, "governments need money. Modern government needs lots of money. ...
All resource-dependent countries have experienced catastrophic economic and political crises, leading inevitably to their inability to meet the delivery of basic needs and security to their citizens. Many have had to turn to taxation to meet the shortfall in revenue generation from natural resources. This paper discusses the concepts of Tax, Tax Administration, Development of Tax, Tax Imposition, Model of Tax Administration, Nigerian Tax Laws, Tax Regulations, Fiscal Issues and Tax Transaction in Nigeria. It attempts to discuss some theories that have helped us to have vivid understanding of the subject matter of discussion. These theories are: Social Contract Theory, Benefit/Utility Theory, Ability to Pay Theory, and Principle of Equal Distribution Theory. Using data collected from Lagos and Osun State, this study sought to understand what the effect of procedure for tax administration has on effective taxation in the states. It is concluded that if tax administration in the study areas is well executed, the development of basic infrastructures for the general good of the citizens will improve, and this in turn will make citizens to see the need to want to comply more with tax demands.
... how a high share of property tax in the USA incentivizes the government to spend a lot on private property protection. Steinmo (1993) shows how variations in welfare states can be explained by types of tax systems. These contributions need to analytically separate public expenditure policies from revenue sources since the latter explains the former. ...
This paper contributes to the debate on domestic revenue mobilization and state-building in the Global South by exploring the concept of fiscal states and the common assumption that such states are present in sub-Saharan Africa. We systematically review the diverse understandings of the fiscal state across relevant literatures to revisit its conceptualization. On that basis, we define the fiscal state as a state whose public revenue base is dominated by tax revenue and loans, and where the relationship between taxation and external and domestic borrowing is balanced and thereby sustainable and characterized by interdependence. We distinguish the fiscal state conceptually from the tax, debt, and rentier states and present a typology of these ideal state types, discussing illustrative empirical examples of different states in sub-Saharan Africa. These illustrate that not all sub-Saharan states can be categorized as fiscal states. This is important because when African states are regarded as fiscal states, assumptions are made about their economic structures; yet, to the extent that these are absent, fiscal policy reforms are unlikely to carry long-term positive effects.
... As expressed in Bismarck's fears, the PIT can be progressive with respect to income, i.e. the PIT may tax higher incomes at higher rates. Obviously, this need not be the case if there are major loopholes in the tax base (Steinmo 1993) or if average PIT rates are already high (Verbist et al. 2014). Nonetheless, income taxation typically is the only major tax form that allows for progressivity (Kemmerling 2009). ...
The chapter analyses the worldwide introduction of social security contributions. It uses the example of Bismarck’s Germany to ask whether the adoption of social security contributions in non-European countries followed a similar logic as in European welfare state pioneers. To answer this question, the chapter develops the main differences between social security contributions and other modern taxes and deduces some empirical implications for the politics of their respective introduction. Next, the chapter explores quantitative evidence on why countries chose social security contributions when introducing their first social security laws. It finds that the decision to use social security contributions often followed the demands of urban workers seeking insurance rather than redistribution. The chapter concludes with qualitative evidence suggesting that these early manifestations of an urban bias often had long-term consequences for the politics of the welfare state.
... Tax burdens also mirror the residualist welfare programs that feature slim benefits in both tax-based services/assistance and contribution-based insurances. Governments financed these programs mostly by relying on broad, direct income taxes that had already been established since the first half of the twentieth century (Peters 1991;Prasad and Deng 2009;Slemrod and Bakija 2017, 19-28;Steinmo 1993;Wilensky 2002). Compared to other high-tax cases in Europe, which instituted more generous insurance benefits and universal public services and assistance, the governments in residualism cases did not have to seek large sums of additional revenue from SSC and value-added tax (VAT) (Beramendi and Rueda 2007;Cusack and Beramendi 2006). ...
Existing studies have relied on the notion of developmentalism to explain key aspects of the tax policies in Japan and Korea. However, limited efforts have been made to explore these cases from a comparative perspective based on relevant evidence. Far fewer studies have been conducted for examining the contemporary evolution of the tax policies following major reforms since the 1990s. This article seeks to fill these gaps in the research. Employing an analytic framework of tax structure, it provides key definitions of the old and new tax models in Japan and Korea in a way that is comparable with other OECD cases. “Residualism” and “constrained activism,” two heuristic models drawn from low-tax OECD countries, provide useful references for this comparative task. To validate key assessments, the author utilizes and replicates extensive tax data that operationalize important aspects of the tax structure from the 1980s to 2018.
Introduction. In the process of fair interaction between authorities and taxpayers, a relationship of trust is created. This trust ensures support for government fiscal initiatives from the business sector. Conversely, if the relationship is not transparent and equitable, it can lead to a passive or even negative attitude towards taxes, thereby reducing the efficiency of the tax system. Problem Statement. There is a gap in Ukrainian fiscal theory, which is still underdeveloped in terms of fiscal sociology. Compared to Western countries, where fiscal sociology has already become an integral part of economic analysis, in Ukraine this issue has been studied only by a narrow circle of scholars. This limitation necessitates a deeper study and integration of sociological approaches into financial science, because without it, Ukrainian researchers and policy makers lose the opportunity to gain a more complete understanding of the interaction between economic and social processes. The purpose is to substantiate the directions of integration of fiscal sociology into Ukrainian financial theory and to develop recommendations for its inclusion into Ukrainian financial practice. Methods. The methods used are systematic, structural-functional, comparative analysis, analogy, grouping, description, comparison and generalization. Results. It is proved that by integrating fiscal sociology, Ukrainian fiscal theory can benefit from a more nuanced understanding of the socio-economic factors influencing fiscal policy. Such integration could lead to more effective policy making and a deeper understanding of the economic challenges facing Ukraine. Conclusions. Ukrainian academics and policymakers should prioritize the interdisciplinary study of fiscal policy, taking into consideration the rich tradition of fiscal sociology in the West. Joint efforts should be made to develop tax policies that strengthen state legitimacy by addressing issues of fairness, transparency, and trust. Strategies for managing public debt and improving tax morale should be a central element of fiscal policy to ensure that Ukraine's financial system can withstand socioeconomic pressures and contribute to long-term stability and development.
Em tempos de crise da democracia, o conceito de esfera pública mostra-se novamente útil para gerar compreensão sobre os desafios que se apresentam. Seja pela fragmentação saturada dos fluxos discursivos em plataformas digitais, pela explosão de fenômenos vinculados à desinformação, pela centralidade adquirida por entidades não humanas na estruturação da opinião pública hodierna, ou pelas lutas sociais e a tematização de problemas públicos como têm se organizado, eis que a noção é retomada, 60 anos após a publicação de Mudança Estrutural da Esfera Pública, para dizer das possibilidades de sobrevivência da democracia. Este livro reúne um conjunto de capítulos que se propõem a mobilizar o conceito de esfera pública e de lentes deliberacionistas, para ler não apenas o quadro mais amplo de erosão democrática, mas também as reconfigurações de práticas comunicacionais e de embates públicos que marcam o contemporâneo.
The Preprint is a collection of chapters on issues that are beyond those discussed in the generally accepted schemes of economics. The main feature of the Preprint is that it addresses non-trivial and debatable issues in economics. Justifying the crisis that has engulfed the economics, the Preprint gives some recommendations as to how to overcome it. It is substantiated that the economic ability of the government is an independent factor of production. A theoretical concept of so-called market equality is proposed. Particular attention is paid to issues of economic development and economic growth. The reasons for the existence of the technological backwardness of the economy, as well as the functioning of varieties of the so-called “dead” economy on an artificial basis, both in post-communist countries and on the scale of the world economy, are studied. The weaknesses of inflation targeting are considered, and a possible solution is proposed. The peculiarities of manifestation of the Laffer effect in the economies of post-Communist countries are revealed. The Preprint examines pressing issues of our time. In particular, the features of the economic crisis caused by the COVID–19 pandemic are studied, and the externalities of economic sanctions imposed by the West on Russia due to the latter’s war in Ukraine are identified. The process of transformation of globalization from hyper-globalization to confrontational globalization is shown, while the possible future of that globalization is discussed. The Preprint further contains numerous views and statements on contemporary problems of economic science that will doubtless incite debate.
The recent crisis of democracy in the United States and around the world has highlighted the value of both historical and comparative analysis and brought the subfields of American political development and comparative politics into frequent conversation with each other. In fact, these subfields emerged from common origins and draw on similar conceptual and methodological tools. This essay identifies the historical and intellectual connections between the two fields and suggests the emerging possibilities of bringing the cross-national study of political development onto a common platform. It then draws out some themes that emerge from this pathway and considers how these themes might point the way toward a more systematic enterprise that can help illuminate some of the most pressing challenges of a turbulent political era.
The problem of improving the tax system is currently extremely relevant for the Russian Federation. The current changes in taxation, aimed at reducing the tax burden and ensuring economic growth, require deep theoretical understanding and analysis, the purpose of which is to prevent the repetition of the mistakes of the past, to accurately forecast tax revenues to budgets of various levels and to optimize socio-economic processes.
One of the main tasks in carrying out tax reforms is to determine the main path for the development of fiscal systems, which is preferable for Russia: European or North American, the calculation of the optimal amount of the total tax burden, which would maximize budget revenues in the medium and long term.
An important issue is to determine the most neutral structure of the tax system in relation to the payer.
The listed problems are key in developing the concept of tax reforms, carrying out tax reform and evaluating its effectiveness.
In modern studies of domestic authors, the fact that the Russian tax system should develop in line with European traditions is taken as an axiom. However, it should be noted that such an approach is somewhat biased. The US economy is more flexible and mobile than the economies of the EEC countries, which means it also has a higher growth potential, primarily due to an effective taxation system, which translates into a significantly lower tax burden than in Europe. Based on these factors, the author considers the North American fiscal system to be the preferred choice for the Russian Federation.
Establishing the tax burden at an optimal level determines the success of tax reform. However, this issue causes serious controversy in the scientific world due to the multiplicity of existing approaches to solving this problem. Therefore, much attention in the dissertation is paid to the definition of the tax base and the rates of systemically important taxes.
The formation of a neutral tax system, which, according to the author, should become a priority for tax reform, largely depends on the structure of the tax system. Agreeing with the opinion of Professor Seligman1 that as a result of economic development and the expansion of the range of state functions, there is a tendency to replace indirect taxes with direct ones, as they are more appropriate for the payer's capabilities, the author considers it necessary to rely on direct taxes when reforming the tax system in Russia.
The practice of building taxation systems is far ahead of theory. Primitive tax relations arose along with the unification of people into proto-state formations with a hierarchical power structure, a typical example of which can be tribes. At this stage, the obligation of citizens to participate in public spending was limited to public works and personal participation in hostilities. Later, the first form of actual taxation arose—the poll tax.
Later in the history of the ancient world, we find enough evidence of the existence of a variety of fiscal systems, from primitive to fairly complex. An example of the latter is the system of mobilization of state revenues in the Roman Empire.
However, in this dissertation, consideration of taxation systems begins with the emergence of Parliament in medieval England. This approach is due to the fact that it was from that moment in the practice of building a system of public finances that a division of powers between different branches of government appeared. It was fully implemented later, namely with the emergence of the practice of resolving tax disputes in the courts.
The task that the author faced when analyzing the fiscal systems of various countries of the world in a historical perspective was to analyze the tax decisions taken by the state authorities in the formation of national taxation systems and to identify practical results from their application in specific economic and political conditions.
The result of this study was the conclusion that there are only two basic models for mobilizing public revenues. One of them is the model of the state, which has received the name "revenue-maximizing state" in economic science, denoting the state's focus on extracting maximum income at the current moment of time due to high tax rates. The other can be defined as a model designed primarily to avoid a decline in business activity, and thus to maximize government revenues in the medium and long term by increasing the tax base at low tax rates. Any of the current or previously known tax systems can solve only one of the above tasks, since they are mutually exclusive.
Quite typical are the consequences of using each of the systems in practice. Correct, in our opinion, would be the conclusion that until the second half of the 20th century there was a fairly clear geographical distribution of the principles of taxation. Continental Europe mainly built tax systems of the first type. France, Spain, the Netherlands and Prussia can serve as examples of this approach, first of all. Each of the above states periodically faced economic and political crises provoked by excessive tax pressure on their own subjects. The widespread use of excises and duties provoked massive tax evasion, smuggling and capital flight from these countries, which, in turn, caused chronic government budget deficits, exacerbated by uncontrolled public spending. As an example of the latter, one can recall the phrase of Louis XIV "The State is I", as well as the practice of unquestioning approval of the spending of the Spanish royal court by Cortés. The largest cataclysms provoked by such a policy should be recognized as the collapse of the Spanish Empire after the death of the Great Armada and the establishment of the Republic in France. The last example is best illustrated by the slogan used by the French to greet Napoleon: "No taxes, down with the rich, down with the republic, long live the Emperor!" principles. This is explained by the democratic traditions of state governance that initially arose and established themselves in them. As in England, in Switzerland democratic institutions arose in the early Middle Ages, and in the United States a liberal constitution was adopted immediately after gaining state independence. The consequence of this was the expression of the interests of broad social strata when making decisions through the institutions of representative democracy, which is the main condition for preventing the establishment of an excessive tax burden. It should be noted that in the British Empire the level of excises and duties was always lower than in continental Europe, which became especially noticeable after the adoption of the principle of free trade based on the theory of comparative advantage of Adam Smith as a state policy. The British generally had an extremely negative attitude towards excises, calling them "evil tax": "taxes that are evil" and always actively resisted their establishment or increase in existing ones. This has become one of the main motivations for shifting a significant share of the tax burden to direct taxes.
To characterize the state power in England, the phrase of the British Prime Minister Walpole during the turmoil caused by the Government's tax initiatives is very revealing: "In order to introduce these taxes, you need to drown England in blood, but they are not worth it," burden of having to finance military spending, which has happened repeatedly, the government has tended to actually cut tax rates and abolish certain taxes in times of peace.
Switzerland is a country with one of the most interesting tax systems in the world. We believe that its main feature is the constitutional practice of approving fiscal innovations at a national referendum. At the same time, the citizens of this state are extremely responsible in their civic duties and carefully evaluate the arguments of the government, not automatically rejecting them even in the case of proposals to increase the tax burden, which is difficult to imagine in countries with less well-established democratic traditions. The latest such example is the approval of the state initiative to introduce a value added tax in the early 1990s in order to unify the tax system of the Swiss Confederation with the tax systems of European countries.
The US tax system has a number of features that make it almost unique. The historical development of the country in the light of the categorical rejection of indirect taxes by citizens, who were based on immigrants from Europe, formed a fiscal system dominated by direct taxation. In addition, the United States of America is one of the few industrial countries that does not apply such a form of indirect taxation as value added tax. Instead, another type of indirect tax is used - sales tax, which has a number of specific features, the main of which are intolerance, non-refundability, and also causes a side effect of minimizing the number of transactions in the sales process by increasing the cost of production.
Another feature of the US tax system is the extremely low, in comparison with other developed industrial countries, the share of revenues from customs duties in the overall structure of state budget revenues, which is about 1-2 percent. This is a consequence of the state's policy of free trade, and the focus of the budget on generating revenue through a broad tax base, rather than high rates.
From the above, we conclude that it can be considered proven that the construction of a tax system aimed at obtaining maximum income at the current time is a dead end solution and carries the source of a future economic crisis. Such a decision, allowing to solve momentary financial problems, leads the economy into a trap, the way out of which is still only through liberal reforms.
In the study of the genesis of the theories of taxation, the author faced a similar task. The development of economic science takes place in parallel with the development of social relations and reflects all the changes taking place in them, describing them and answering the questions that society faces from various positions. The author primarily aimed to determine which of the scientific schools most correctly determines the reaction of taxpayers to various options for transforming the tax system, since this parameter is of key importance for the success of the state's tax policy.
Studying this question, it is impossible not to examine the foundations of the theory of the state, laid down by Thomas Hobbes and John Locke. To understand the essence of taxes as an economic category, it is necessary to imagine the motives for people to leave the “state of nature” and unite them into a community. These scientists for the first time defined the main motive as expediency, determined by the fact that a number of functions, primarily such as defense against external enemies, maintaining law and order and administering justice, are more effectively performed collectively than individually. The consequence of this is the need for collective financing of these functions at the expense of the individual contribution of each, and, consequently, the emergence of quasi-tax relations already at the stage of tribal social structure.
The evolution of tax science has been and remains closely connected with the development of economic relations in society. One of the main issues that directly intersect with the theory of the state is the question of who is the backbone subject of tax relations: the state or the taxpayer. It is appropriate to recall in this connection one of the main differences between Hobbes and Locke when considering the question of whether the subject of the state has the right not to fulfill the terms of the concluded contract if the state does not comply with its obligations. Hobbes denied him such a right, Locke considered such behavior fair. It seems to us that this contradiction is the key to understanding the differences between tax theories.
Conventionally, for the purposes of this dissertation, tax theories can be divided into two large groups: the first of them puts the interests of the state in the center, the second puts the taxpayer in the center.
The history of the first group of tax theories originates from the work of William Petty and finds its logical conclusion in the works of supporters of the Keynesian and neo-Keynesian schools. They are united by the postulate of the primacy of state interests over private ones, which explains some of the mechanistic nature of theoretical constructions. So, for example, the model of the "built-in tax regulator" of the Keynesians explained the advantages of progressive taxation for the economy as follows: with economic growth and the accompanying growth in incomes of the population, state revenues increase not linearly, but to a greater extent, during an economic crisis, on the contrary, they decrease to a lesser extent. . It is easy to see that the behavioral model as applied to individual taxpayers was completely ignored, although it is, in our opinion, of a decisive nature.
Another branch of tax thought originates from Smith and Ricardo and is currently being continued in neoclassical theory, social choice theory, and supply-side economics. The economists of these schools are united by the idea of the priority of the interests of the individual over the interests of the state. They proceed in their views from the fact that the absence of constitutional restrictions on the activities of the state leads to discrimination against the minority, the asymmetry of the tax burden, ignoring public interests and, ultimately, the inefficient functioning of the economy.
The argumentation of the supporters of this direction of economic thought seems to us more convincing, and we analyzed the tax system of the Russian Federation from similar positions.
The study of the evolution of taxation in Russia covers a historical period of about 10 centuries and begins with the reign of Princess Olga, during which the first orderly fiscal system was created. From this period of time, the author deliberately excluded the period from 1928 to 1991, when, after the collapse of the “new economic policy” and the transition to industrialization, the taxation system in the USSR was formed on the basis of economic relations unique to the rest of the world (with the exception of the countries of the “socialist camp”) , since the solutions used in this era are fundamentally impossible to use in the conditions of the modern economy.
In the part of the work devoted to the experience of functioning tax system of the Russian Federation from 1992 to the present, the author used the conclusions obtained in the study of the world theory and practice of taxation. Tendencies such as squeezing out direct taxes by indirect ones in 1995-1996 with the subsequent dominance of the latter in the tax system and an increase in tax evasion with an increase in the tax burden were identified, conclusions were drawn about the reasons for the low collection of income tax and income tax of enterprises and organizations, about shortcomings in the practice of applying value added tax. At the end of the dissertation, a structural analysis of the existing tax system and the system planned to be introduced as a result of ongoing reforms was carried out.
The result of this dissertation is the construction of a model of the optimal, in our opinion, tax system of the Russian Federation, which does not have a depressing effect on the economy, excludes double taxation and asymmetry in the taxation of various groups of taxpayers, with a low level of tax burden, a minimum number of tax benefits and a small number of basic taxes .
The purpose of the study was to develop an optimal model of the modern tax system of the Russian Federation based on the study of the experience of implementing tax reform in the Russian Federation, as well as the theory and practice of taxation in a number of the most developed countries of the world. This target orientation has identified the following specific objectives:
Choice between focusing the tax system on income and property or consumption based on efficiency criteria;
Methodology for calculating the total tax burden, its optimal value;
Determination of systemically important taxes and the share of each of them in the structure of state tax revenues;
Development of economic and administrative methods to avoid tax evasion.
Within the framework of this research, we have set an objective to display a short summary of the analysis on Mongolian parliament, a brief introduction of political parties’ versions of governance in constitution, and tendencies of public opinions as well as explaining the advantages and disadvantages of parliamentary and presidential systems.
Vergilendirme ve demokrasi ilişkisi, vergi sistemlerinin ve vergi politikalarının oluşumunu etkilediğinden, tarih boyunca önemli yer edinmiştir. Ülkelerin sosyoekonomik gelişmişlik düzeyi ile demokrasi düzeyi etkileşim halinde olup bu etkileşim çerçevesinde vergi politikaları da değişiklik göstermekte; bu bakımdan vergilendirme ve demokrasi ilişkisinin incelenmesi önem taşımaktadır. Bu çalışmada, vergi yükünün demokrasiyi belirli bir düzeye kadar artırdığı, bir eşikten sonra ise azalttığı varsayımına dayanan Montesquieu paradoksunun sınanması amaçlanmıştır. Bu doğrultuda, benzer toplumsal, kültürel ve coğrafi özelliklere sahip seçilmiş Türk dünyası ülkeleri için Montesquieu paradoksu sınanmıştır. Sonuç olarak Kazakistan, Kırgızistan ve Özbekistan için Montesquieu paradoksu doğrulanmış; Türkiye ve Azerbaycan için ise Montesquieu paradoksu çıkmazı ortaya çıkmıştır.
This chapter develops the central argument of the book—the claim that the variation in post-communist heath policy trajectories reflects differences in the processes of policy learning, driven by ideas and shaped by historical, institutional, and political factors. The chapter starts by reviewing existing explanations of this variation, which see health reforms as the result of professional power, the influence of external actors, or global economic pressures. The second part of the chapter focuses on the Book’s core argument, locating it first in the comparative public policy literature and providing an analytical framework of policy learning linking ideas with outputs of the policymaking. The chapter then concentrates on factors shaping the policy learning process. It first accounts for the role of legacies by showing how past policy experiences with state and market mechanisms of health provision influenced the first post-communist reforms. Next, it looks at the role of institutional veto configurations and explains how a combination of these configurations and the dynamics of political competition influenced the learning process. The chapter concludes by summarising the argument, setting the scene for the in-depth empirical analyses of the three case studies.
Austria's foreign policy towards Asia is based on bilateral relationships, without a discernible strategy, except for trade matters. Upon joining the EU, Austria relies on the development of the Asia policy by the EU.
Zusammenfassung
Als exportabhängiges Land ist Österreichs Außenwirtschaft ein gewichtiger Bereich der Außenpolitik. Dieser Beitrag skizziert die außenwirtschaftspolitischen Entwicklungen seit der Entstehung der Zweiten Republik. Dabei geht er insbesondere darauf ein, wie der EU-Beitritt Außenhandelskompetenzen und -politiken neu konfiguriert hat. Er zeigt, wie die Außenwirtschaftspolitik von dem Beitritt und der damit verbundenen Zollunion profitiert, welche Strategien auf nationaler Ebene verfolgt werden, und wie sich die innenpolitische und gesellschaftliche Stimmung in der Handelspolitik wandelte.
Zusammenfassung
Die Analyse in diesem Beitrag widmet sich der Frage, welche Faktoren die besondere Entwicklung des österreichischen Verhältnisses zum Nordatlantikpakt (North Atlantic Treaty Organization – NATO) erklären und richtet dabei den Blick auf wichtige Akteure und strategische Rahmenbedingungen. Ideologische Faktoren liefern eine zentrale Erklärung für den scheinbaren Widerspruch zwischen einer fortwährenden Rhetorik der Bündnisfreiheit und ausgeprägtem Pragmatismus in der Praxis. Die internationale Glaubwürdigkeit Österreichs steht dabei nicht auf dem Spiel, dafür hat ein Beibehalten dieser Ambivalenz schwer wiegende Folgen für die Landesverteidigung.
Zusammenfassung
Internationalisierung, Globalisierung, die europäischen Einigungsprozesse, eine Aufwertung der Regionen sowie die verstärkte Beteiligung der Zivilgesellschaft an außenpolitischen Aktivitäten sind langfristige Entwicklungen für die gegenwärtige europäische Außenpolitik. An Hand dieser vier Entwicklungslinien werden die Verwaltungsstrukturen für außenpolitische Angelegenheiten in Österreich untersucht, vornehmlich auf der Ebene des Bundes, wie vor allem: Koordinationen und „governance“, die Strategiebildungen, die parlamentarische Kontrolle und die Auswirkungen von vermehrten und veränderten Akteuren der Außenpolitik. Grenzüberschreitende Aktivitäten der Interessenvertretungen, der Non-Governmental Organisations (NGOs), der Industrie, der Bildungs- und Forschungseinrichtungen, der Religionsgemeinschaften haben nicht nur Inhalte, sondern Strukturen der Außenpolitik deutlich verändert. Außenpolitik ist vielfach Innenpolitik geworden. Die parlamentarische Kontrolle wurde durch neue Budgetprozesse, in Österreich auf Bundesebene, verstärkt. Die Strategiebildung blieb nach wie vor lückenhaft. Die „Fachaußenpolitik“ hat nicht nur neue Koordinationserfordernisse sichtbar gemacht, sondern auch neue governance-Regeln geschaffen.
Zusammenfassung
Der Artikel schildert die Entwicklung der Beziehungen zwischen Österreich und der Russländischen Föderation. Kontroversen über die Frage, ob Russland als Fortsetzerstaat der Union der Sozialistischen Sowjetrepubliken (UdSSR) anzuerkennen sei und Differenzen über den Beitrittsantrag Österreichs an die Europäische Gemeinschaft (EG)/Europäische Union (EU) prägten den Beginn des Untersuchungszeitraums. Seitdem sind die Beziehungen weitgehend unbelastet, der wirtschaftliche und kulturelle Austausch sehr eng. In den letzten Jahren hat Österreich eine sehr aktive Russlandpolitik mit intensiver Besuchsdiplomatie verfolgt – mit dem Ziel, eine „Brückenfunktion“ zwischen der EU und Russland einzunehmen. Das aber war illusionär. Rechtsstaatlichkeit, Menschen- und Bürgerrechte und die repressive Verhärtung der Lage in Russland sind im bilateralen Dialog nahezu völlig ausgespart geblieben.
Zusammenfassung
Dieser Beitrag befasst sich mit den Schwerpunkten österreichischer VN-Politik und damit, was diese Politik auszurichten vermochte. Abrüstung, Menschenrechte und internationale Rechtsstaatlichkeit vor dem Hintergrund einer aktiven Interpretation von Neutralität stellten Konstanten dar. In anderen Bereichen, wie bei den friedenserhaltenden Maßnahmen wurde das Engagement reduziert. Österreich war zwar nie in der Lage, großpolitische Wetterlagen umzukehren, konnte aber doch – vor allem im Kalten Krieg – erfolgreich daran mitarbeiten, bestehende internationale Konstellationen in seinem Sinne auszugestalten.
Zusammenfassung
Österreich hat seit den Verhandlungen über die Schlussakte von Helsinki 1975 bis heute die Konferenz über Sicherheit und Zusammenarbeit in Europa (KSZE) wie die Organisation für Sicherheit und Zusammenarbeit in Europa (OSZE) weit aktiver mitgestaltet, als es von einem neutralen Kleinstaat zu erwarten gewesen wäre und hat dabei gleichermaßen auf die politisch-militärische wie auf die menschliche Dimension fokussiert. Der wichtigste Grund dafür liegt in einer Politik „aktiver Neutralität“, mit der Österreich während des Kalten Krieges seine Souveränität und territoriale Integrität schützen wollte, und die heute dazu dient, die neue Konfrontation in Europa durch Dialog und Vertrauensbildung abzumildern und zu überwinden.
Zusammenfassung
Im Lichte historischer und aktueller Politikdeterminanten bildete der Zerfallsprozess Jugoslawiens ab 1989 einen außenpolitischen Aktionsschwerpunkt für Österreich, von der Vorreiterrolle in der Befassung internationaler Organisationen über die Unterstützung der Staatlichkeit Bosnien-Herzegowinas, bei der Unabhängigkeit Montenegros, bis hin zur Rolle im Zusammenhang mit der Unabhängigkeit des Kosovos, bei gleichzeitiger Aufrechterhaltung guter Beziehungen zu Serbien, und zur aktiven Unterstützung der EU-Annäherung aller Balkanstaaten.
Zusammenfassung
Gute Nachbarschaftsbeziehungen waren ein zentrales und sind ein wichtiges Ziel österreichischer Außenpolitik der Zweiten Republik. Mit Deutschland, der Schweiz und Liechtenstein verbindet Österreich eine Jahrhunderte lange gemeinsame, teils auch belastete Geschichte. Einige dieser Faktoren wirken, bewusst oder unbewusst, im „kollektiven Gedächtnis“ der Menschen dieser Staaten bis heute fort. Im hier vorrangig behandelten Zeitraum seit 1945 sind die Beziehungen zu allen drei Staaten dennoch als gut und konstruktiv zu werten. Sie spiegeln strukturelle Faktoren wie geografische Nähe, Größe, politische und wirtschaftliche Interessen, Werte, Kultur und Sprache sowie gesellschaftlich und politisch unterschiedliche Entwicklungen wider. Auch Stereotypen und Vorurteile zählen zu jenem Bündel von Faktoren, welches die Beziehungen Österreichs zu diesen Staaten prägt.
Zusammenfassung
Die Region Mittelosteuropa beschreibt ein natürliches österreichisches Interessenfeld. Eine im Zuge der Demokratisierung dieser (Nachbar-)Staaten angestrebte Führungsrolle erwies sich rasch als unrealistisch: die zentralen Akteur*innen heimischer Außenpolitik mussten erfahren und verstehen, dass in Fragen handfester Interessenpolitik keine gemeinsamen historischen Bezüge in Rechnung zu stellen sind! In Folge bediente man sich konventioneller Mittel zur Absicherung bedeutsamer Wirtschaftsinteressen und zur wenigstens symbolischen Untermauerung einer Scharnierfunktion zwischen „Ost“ und „West“.
Zusammenfassung
Diese Einleitung behandelt zwei grundlegende Fragen. Zunächst erörtert sie, warum es ein Handbuch zu Außenpolitik Österreichs braucht, worin also die Beweggründe für dieses Handbuch liegen und welche Ziele und Zielgruppen es erreichen soll. Danach geht die Einleitung auf die Frage ein, wie sich die Außenpolitik Österreichs wissenschaftlich durchdringen lässt. Dabei beschäftigt sie sich mit dem Begriff der Außenpolitik und führt in die analytischen Zugänge der Außenpolitikforschung ein, aus denen sie schließlich die erkenntnisleitenden Fragen für die nachfolgenden Kapitel ableitet.
Zusammenfassung
In diesem Kapitel wird Österreichs Sicherheitspolitik seit 1945 beleuchtet. Es zeigt, wie sich Sicherheitspolitik zunächst in zwei getrennten Sphären (innere und polizeiliche vs. äußere und militärische Sicherheit) entwickelte. Schrittweise ab 1989 und mit der Integration in europäische Strukturen begann sich diese Trennung aber aufzulösen. Grenzüberschreitende Bedrohungen lösten militärische Auseinandersetzungen als vorherrschende Bedrohungsszenarien ab. Damit nahm die innere Sicherheit und das Bundesministerium für Inneres die Führungsrolle in der österreichischen Sicherheitspolitik ein.
Zusammenfassung
Die Nahostpolitik der Zweiten Republik und besonders die Beziehungen zu Israel sind nicht von der nationalsozialistischen Vergangenheit Österreichs zu lösen. Bis in die 1980er Jahre drückte ihr Bruno Kreisky (SPÖ) seinen Stempel auf. Die Lösung des Konflikts zwischen Israel und Palästinensern stand im Mittelpunkt. Der Fokus österreichischer Beziehungen zu den Araber*innen hat sich entsprechend den wirtschaftlichen Entwicklungen vom früher so genannten Vorderen Orient zu den Golfstaaten verschoben. Das Verhältnis mit Israel ist so gut wie nie zuvor, jenes zur Türkei zeitweise zerrüttet und das zum Iran ambivalent.
Zusammenfassung
Amtssitzpolitik ist das Bemühen, internationale Organisationen in Österreich anzusiedeln und entwickelte sich in der Zweiten Republik zu einem integralen Bestandteil österreichischer Außenpolitik. Amtssitzpolitik ist sowohl funktionale Notwendigkeit der Außenpolitik eines Kleinstaates als auch normativer Zweck, sich aktiv für die internationale Gemeinschaft einzusetzen. Obwohl der außenpolitische Inhalt von Amtssitzpolitik einer historischen Notwendigkeit geschuldet ist – der internationalen Sichtbarkeit – haben sich die Prozesse österreichischer Amtssitzpolitik zu einer außenpolitischen Tradition entwickelt.
Zusammenfassung
Pandemiebedingt ist die seit Jahrzehnten steigende Bedeutung globaler Gesundheitsfragen nun unübersehbar geworden. Die Gesundheitsaußenpolitik und Gesundheitsdiplomatie sind eng mit der allgemeinen Außen- und Sicherheitspolitik, zahlreichen anderen Politikfeldern, dem internationalen Profil eines Landes, nationalen und regionalen wirtschaftlichen und (geo-) politischen Interessen verbunden und berühren Fragen der Health Governance auf globaler und europäischer Ebene. (Globale) Gesundheitspolitik könnte daher – auch in Österreich – als wichtiger Bestandteil der Außenpolitik verstanden und entsprechend neu konzipiert werden.
Zusammenfassung
Das Österreichische Bundesheer war in vielen Phasen der Außenpolitik der Zweiten Republik ein nachgefragtes Instrument. Die Zieldefinitionen für das internationale militärische Engagement haben sich in dieser Zeit mehrfach verändert und sind zuletzt durch Tendenzen der sicherheitspolitischen Renationalisierung diffuser geworden. Eine Fortsetzung der Europäisierung erfordert strategische und europapolitische Festlegungen sowie klare Prioritätensetzungen. Die Erfüllung internationaler und europäischer militärischer Verpflichtungen ist ein wesentlicher Gradmesser für die Glaubwürdigkeit der österreichischen Außenpolitik.
Zusammenfassung
Dieser Beitrag widmet sich der Frage nach dem Zustand und der Rolle des Außenpolitikjournalismus in Österreich. Dazu werden eingangs Thesen aufgestellt und in weiterer Folge überprüft, indem zunächst auf ökonomische und professionelle Voraussetzungen und Entwicklungen im österreichischen Journalismus und deren Einfluss auf die Außenpolitikressorts eingegangen wird. In weiterer Folge wird der Fokus der Auslandsberichterstattung durch die quantitative Auswertung von Medienbeiträgen untersucht, um weitere Rückschlüsse auf den Stellenwert des Auslandsjournalismus als eigenständigem Fachbereich in der österreichischen Medienlandschaft ziehen zu können.
Zusammenfassung
Österreich hat seit den 1960er-Jahren mit internationaler Entwicklungshilfe begonnen. Im Rahmen einer global orientierten Außenpolitik in den 1970er-Jahren, wurden die rechtlichen Grundlagen der österreichischen Entwicklungszusammenarbeit (EZA) geschaffen. Ab 1985 wurde EZA ein Teil einer pragmatischen, auf den EU-Beitritt ausgerichteten Außenpolitik. Österreich verfolgte auch nach dem EU-Beitritt nur eine minimalistische „Entwicklungshilfepolitik“. Entgegen der (außen-) politischen Rhetorik sind die öffentlichen EZA-Leistungen Österreichs im internationalen Vergleich unterdurchschnittlich.
Zusammenfassung
Österreichs Außenpolitik zu Italien war bis Anfang der 1970er Jahre vom Südtirolkonflikt geprägt. Mit dessen Ende begann eine allmähliche Normalisierung der Beziehungen, die begleitet wurde von einer intensiven grenzüberschreitenden Nachbarschaftspolitik auf substaatlicher Ebene. Mit dem EU-Beitritt Österreichs (1995) wurde die politische Asymmetrie der beiden Länder etwas eingeebnet. Dabei sind die politischen und wirtschaftlichen Beziehungen stark auf Norditalien konzentriert. Zwischendurch auftauchende Unstimmigkeiten werden meist in einem europäischen Kontext ausgetragen.
Zusammenfassung
Dieser Beitrag befasst sich mit den Akteuren sowie den Inhalten und Schwerpunkten von Forschung und Lehre über die Außenpolitik Österreichs, die diesbezügliche Entwicklung nach 1945, und welchen Einfluss Forschung, Lehre und Vermittlung auf die Prozesse der Außenpolitik haben. Als eines der wesentlichen Ergebnisse wird dargestellt, dass die in Österreich erst in den 1970er Jahren etablierte politikwissenschaftliche Forschung mit ihren Analysen oft bewusst Einfluss auf die Ziele und Prozesse der Außenpolitik (z. B. humanitäre Außenpolitik, Europapolitik, Abrüstungsfragen) nehmen möchte und damit eine politische Agenda zumindest in Kauf nimmt, während völkerrechtliche und zeithistorische Analysen überwiegend außenpolitisches Handeln wissenschaftlich einordnen ohne einen Anspruch auf politische Einflussnahme zu stellen. Ein insgesamt geringer Einfluss von Forschung und Lehre auf außenpolitisches Handeln entspricht dem geringen Stellenwert von politischer Bildung im staatlichen Bildungskanon und den wenigen demokratischen Partizipationsmöglichkeiten an außenpolitischen Prozessen.
Zusammenfassung
Der Beitrag behandelt die Entstehung und den Wandel der österreichischen Neutralität. Diese war eine Voraussetzung für die Wiederherstellung der staatlichen Souveränität Österreichs und wurde zu einem zentralen Bestimmungsfaktor der Außenpolitik sowie zu einem wesentlichen Teil der nationalen Identität. Österreichs Neutralität ist zwar permanent, sie war jedoch nie statisch. Der Beitrag zeichnet vier Phasen ihres Wandels nach und zeigt dabei, wie sich die zunächst umfassende Neutralität zu einer differenziellen und zunehmenden de-politisierten Neutralität entwickelt hat.
The First World War was a watershed moment for the development of the modern tax state. Yet, whereas the tax yield strongly increased in this period, little is known about how the tax mix changed, in particular regarding the turn to direct taxation. Examining the two ‘Sister Republics’ Switzerland and the USA, this paper demonstrates that tax reforms in this critical period for modern tax systems were conditioned by coalitions among producer groups, which had already come into existence before the war. Most notably, farmers and their position on international trade were important in shaping coalitions on the turn to direct taxation. The Great War's main role was to temporarily interrupt (Switzerland) or cement (USA) the tax system's reorientation. The paper thus shows that war‐induced tax reforms have a lasting impact on the tax mix only if powerful coalitions support these reforms independently of the war effort.
Why is an understanding of political competition essential for the study of public economics and public policy generally? How can political competition be described and understood, and how does it differ from its strictly economic counterpart? What are the implications of the fact that policy proposals in a democracy must always pass a political test? What are the strengths and weaknesses of electoral competition as a mechanism for the allocation of economic resources? Why are tax structures in democratic polities so complicated, and what implications follow from this for normative views about good policy choice? How can we measure the intensity of political competition, why and how does it vary in mature democracies, and what are the consequences? This Element considers the approach to answer these questions, while also illustrating some of the interesting theoretical and empirical work that has been done on them.
ResearchGate has not been able to resolve any references for this publication.