Globalization and legal change: The “Americanization” of European law?

Intensified global economic competition, economic liberalization, and the rise of EU governance have led some observers to argue that there has been a trend toward the “Americanization” of the European “way of law.” This article addresses that contention, focusing on legal change in European member states. It first describes ways in which the American legal tradition has differed most sharply from the national legal systems of Western Europe (including Great Britain) and the political and economic factors that account for this “American legal distinctiveness.” Similar political and economic factors currently are at work in Europe, the article acknowledges, creating incentives for legal convergence. But it also argues that European legal culture and the political organization of European national states generate path‐dependent forces that impede European movement toward American ways of law, and it discusses six important differences between European and American law that remain entrenched and are unlikely to disappear.     

The Politics of “Fracking”: Regulating Natural Gas Drilling Practices in Colorado and Texas

This article focuses on the politics of regulating natural gas fracking operations in Colorado and Texas. Between‐state differences in the economic importance of natural gas production, political traditions, environmental impacts of drilling activities, and local governmental responses to risk reduction, and entrepreneurial activities are discussed in relation to policy‐making initiatives. In the concluding section, I suggest that Colorado's regulatory approach offers a greater degree of environmental protection than Texas. Key reforms adopted in 2007–8 can be largely attributed to electoral victories that ensured unified party control over state government and the determined efforts of the proenvironmental governor to make changes in both the regulatory commission and in the substance of natural gas drilling policies.     

完善地方税收法律体系的相关问题

本对完善地方税收法律体系的相关问题进行了讨论，认为：走出思想认识上的误区，是完善地方税收法律体系的前提；理顺中央与地方的财政关系，是完善地方税收法律体系的基础和保障；优化地方税种配置，是完善地方税收法律体系的中心内容；建立统一的、多层级的地方税收规范体系，是当前完善地方税收法律体系的首要任务。     

Is There a “Singles Tax”? The Relative Income Tax Treatment of Single Households

The existence of a "marriage tax," in which many married couples pay more taxes when married than their combined taxes as single individuals, is well known. However, largely lost in the attention devoted to married taxpayers is the treatment of single taxpayers. This article examines the relative tax treatment of single and married taxpayers. Various types of representative taxpayers are constructed, and the difference in income taxes paid by single taxpayers and married taxpayers is calculated. These calculations show that there is a "singles tax"; that is, a single individual typically pays a greater income tax liability than a married couple with identical income, especially when the main transfer programs are considered.     

The economic significance of “insignificant” rules

We know relatively little about the economic effects of “insignificant” rules because they are not typically analyzed. Yet, these rules could be cumulatively important. We provide an economic analysis of one proposed rule to control hazardous air pollutants, which is not considered to be economically significant. This rule is of particular interest because it is one of the first in a long series of rules that Environmental Protection Agency (EPA) will consider for limiting hazardous air pollutant emissions. Our analysis suggests that the proposed controls that EPA has considered are not likely to pass a benefit–cost test. We recommend that an agency base its decision to allocate additional resources to benefit–cost analysis on the expected value of the improved information. In addition, agencies should consider applying a rule of thumb that would specify a threshold level of risk reduction that needs to be achieved before some kinds of regulation are considered.     

INFORMAL SECTOR TAX ADMINISTRATION IN ZIMBABWE

Governments have to raise revenue to finance public goods. This study analyses the challenges that Zimbabwe, like most developing countries, faces in attempting to collect taxes from its informal sector. Because the so‐called informal sector forms a large and sometimes growing component of the economy, collecting sufficient revenues to fund expenditure requires tax authorities to seek ways to collect revenues from those earning their incomes in the informal sector. There has been an attempt to collect taxes from the informal sector in Zimbabwe over the past 8 years. Although the actual amount collected from this sector has increased, an evaluation of the way taxes are administered needs to go beyond the amount of revenue collected. It needs to also look at issues such as the proportion of the informal sector paying these taxes, the amount collected as a proportion of total revenues, the costs incurred in collecting these taxes and the tax administration's ability to encourage quasi‐voluntary compliance. This study indicates that the levels of evasion (confirmed by the informal sector associations themselves), selective application of tax regulations and corruption are alarmingly high. These factors, together with the very high tax rates and sheer ignorance, operate as a serious disincentive in informal sector tax compliance resulting in very low revenues from this sector. Copyright © 2014 John Wiley & Sons, Ltd.     

Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack?

How was Swiss resistance to international cooperation in tax matters overcome? This article argues that while Swiss banks are structurally dependent on access to the United States (US) financial market, Switzerland is structurally dependent on the economic welfare of its largest banks. Taking advantage of a tax evasion scandal in the midst of the global financial crisis, this indirect dependence gave US law enforcement authorities the opportunity to exercise pressure on Switzerland by threatening to criminally indict Switzerland's largest bank. The tax evasion scandal and subsequent Swiss concessions to the US had two important consequences for international tax cooperation. First, the scandal provided a focal point for collective action that allowed other countries to coordinate their strategies and direct them against the country that had been identified as uncooperative. Second, the scandal undermined Switzerland's ability to impede collective action because the bank's public admission of wrongdoing demonstrated the necessity of international tax cooperation.     

收入分配的税收调控模式转变:从经济效率型到公平正义型

我国持续扩大的个人收入差距,是体制性和制度性发展模式导致的。从我国历次税制改革的情况看,税制的修改多注重其财政收入功能,税收调控收入分配的职能定位与税制模式的构建还没有实现有机的匹配。从经济效率型税收调控模式逐渐过渡到公平正义型税收调控模式,对于运用税收政策促进收入公平分配,实现分配正义,具有重要意义。     

反腐的关键:规制行政裁量权

行政裁量权由于其可能导致肆意和专断,因而成为腐败的重灾区。因此,反腐的关键在于规制行政裁量权,保证行政裁量权在法治的轨道上运行。行政裁量权的规制属于复合规制模式,包括立法规制、行政规制、司法规制以及权利规制四种规制路径。然而规制模式有其内在的局限性,公众参与作为民主理论在行政过程的投射,其所具有的民意表达、利益协商、程序正义等功能和优势,可以实现对行政裁量权的有效规制。建立起公众参与的配套制度,并完善公众参与的程序设计,可以实现对行政裁量权的有效规制,促进反腐倡廉建设的健康发展。     

Authoritarian responsiveness: Online consultation with “issue publics” in China

In recent years, public consultation has become a standard feature of policymaking in authoritarian regimes. While previous studies found evidence of government responsiveness to citizens' demands, they did not measure responsiveness in terms of real policy change. This article presents the first systematic analysis of Chinese central government policy responsiveness to consultative input. In 2008, the Chinese government unveiled a blueprint for health‐care reform, inviting the public to post their opinions online. Having collected 27,899 online comments, the government subsequently published a revised draft. This article analyzes a random sample of 2% of this corpus of comments, assessing the effect of comments on revisions while controlling for both media content and bureaucratic preferences. The findings demonstrate that public comments have an impact upon policy revisions and suggest that the Chinese government is more responsive to street‐level implementers than to other social groups.     

Testing responsive regulation in regulatory enforcement

The policy ideals of responsive regulation have been developed on the basis of substantial empirical evidence. The overall formulation of responsive regulation theory itself, however, has rarely been empirically tested. This article sets out the theoretical concept of responsive regulation in the context of business regulation enforcement and discusses how we might operationalize and empirically measure it. We develop two alternative theoretical interpretations of responsive regulatory enforcement: “tit for tat” responsive regulation and “restorative justice” responsive regulation. We then measure business firms' perceptions of the reactions and counter‐reactions of a regulatory enforcement agency throughout the investigation and enforcement process. We find little evidence of tit for tat responsiveness actually occurring in practice. To the extent that tit for tat responsiveness does exist, we find a small amount of evidence that it has the hypothesized effects on behavior but not on attitudes. We find clearer evidence of restorative justice responsiveness having the hypothesized effects on attitudes but not on behavior.     

A “third way” in welfare reform? Evidence from the United Kingdom

U.S. welfare reforms, whether promoting work first or human capital development, have had in common an emphasis on employment as the key to improving the life chances of children living in single‐mother families. We describe in this article a different type of reform—a “third way” in welfare reform. The welfare reforms carried out in the United Kingdom since the “New Labour” government of Tony Blair was elected in 1997 have included promotion of paid work, but alongside two other components—an explicit commitment to reduce and eventually eliminate child poverty, and a campaign against long‐term disadvantage under the label of tackling “social exclusion.” Welfare‐to‐work reforms promoting employment for single mothers have been active but not as punitive as in the United States. At the same time, the tax credit and cash benefit system has been radically overhauled, benefiting low‐income families with children, whether or not parents are working. Early indications suggest a more rapid fall in child poverty in the United Kingdom since its reforms began than in the United States since its reforms, and a faster rise in single‐mother employment. © 2004 by the Association for Public Policy Analysis and Management.     

“The Information Gap?”

While the “achievement gap” generally and appropriately focuses upon gaps in test scores and other outcome measures, there may also be an “information gap” between higher and lower income parents that creates a disadvantage for lower income families in choosing good schools. In this article, we examine the extent to which there is such a gap, with a focus on data from a new survey of low‐ and moderate‐income parents who have made school choices. We find that, at least in relatively mature school choice environments like Milwaukee, Wisconsin, and Washington, DC, most low‐ and moderate‐income parents report being quite well informed and they engage in a variety of different activities to become informed. Thus, the information gap between lower and higher income parents may not be as large as scholars and policymakers had assumed. We do find that parents at the very lowest end of the income spectrum, especially those earning less than $10,000 per year, do feel less well‐informed and gather less information, but even here the differences are not enormous, relative to higher income parents.     

“Civic discovery” as a rhetorical strategy

Much research in the field of public management is distinguished by its rejection of the politics-administration dichotomy and its emphasis on the public manager's responsibility for political management. By rejecting the dichotomy, however, scholars in public management have reopened debate over an old question: Why is it right for public managers to exercise political power in the policymaking process? It is argued that the dichotomy served as a rhetorical strategy for allaying public concern about bureaucratic power, and that public management scholars must now invent a new strategy to take its place. This article evaluates one strategy, proposed by Moore and Reich, which is premised on the idea that managers may legitimize the exercise of discretion by showing it to be consistent with a mandate that is produced through a fair process of deliberation. It is argued that the new strategy may overestimate the ability to build mandates, the ability to build deliberative processes that are manifestly fair, and the willingness of dissentient citizens to defer to such mandates. The new strategy will also bind public managers to a demonstration of neutrality not unlike that imposed by the politics-administration dichotomy.     

“The Big Society,” Public Expenditure,and Volunteering

The debate on volunteering has paid insufficient attention to the relationship between public spending and volunteering. The importance of this relationship is highlighted by the British government's “Big Society” plan, which asserts that an increase in volunteering will compensate for the withdrawal of public agencies and spending. This idea is based on the widely held belief that a high degree of government intervention decreases voluntary activities. This article uses a multidisciplinary approach to improve understanding of how public spending affects the decision to volunteer. A theoretical model conceptualizes this relationship in terms of time donation by employed individuals. The model is tested empirically through an econometric analysis of two survey data sets and interpretative analysis of narratives of local volunteers and public professionals. The results suggest that volunteering is likely to decline when government intervention decreases and that a collaborative approach to sustaining volunteering is needed.     

Elite behaviour and citizen mobilisation

This article studies the relation between self-serving elite behaviour and citizen political participation. It uses a fixed effects approach to analyse the association between portfolio investment in tax havens and voter turnout, using data from 213 parliamentary elections in 65 countries for the period 1998–2014. For well-functioning democracies a positive relation between the use of tax havens and voter turnout is found, suggesting that self-serving elite behaviour is associated with citizen political mobilisation rather than voter apathy. The estimated relationship is stronger in the period after the 2008 economic crisis, when elite behaviour was a particularly salient issue.     

Subnational Responses to Fracking in Canada: Explaining Saskatchewan's “Wild West” Regulatory Approach

This article assesses the regulatory response to fracking by Saskatchewan, Canada's second largest oil‐producing province. Public officials and industry representatives claim fracking regulations are “comprehensive” and “robust”; however, there has been no comparative assessment of this claim. To address this gap, we outline the dominant regulatory pathways of U.S. states and Canadian provinces, ranging from applying existing regulations with minimal revisions, to enacting broader revisions or bans. We account for this variation using a framework from Davis ( 2012 ) emphasizing governments’ dependence on the oil sector, the level of support for fracking among elected officials and policy makers, and the influence of key “constituencies.” The article then traces the growth and impact of fracking in Saskatchewan and analyzes new trends in the province's regulation of fracking. Given the province's application of existing regulations with minimal revisions and active weakening of enforcement, we identify Saskatchewan as taking Rabe and Borick's ( 2013 ) “conventional” regulatory approach, typical of Davis's “energy dominant” states.     

“Adversarial legalism” in the German system of industrial relations?

The US has a distinctive legal style, which Robert Kagan has called “adversarial legalism.” It is marked by a pattern of political decisionmaking and conflict resolution in which the courtrooms and the law are systematically exploited as political arenas for making and implementing political settlements and policy outlines. In this article it is argued that a “German way” of adversarial legalism is about to emerge in the German industrial relations system. Economic liberalization, the fragmentation and decentralization of lawmaking authority in the political sphere, and the common‐law‐like nature of German labor law have contributed to the appearance of a judicialized pattern of governance. Nonetheless, Germany is not converging on the “American way of law” and major differences are expected to persist in the years to come.     

The redistributive impact of hypocrisy in international taxation

Why do tax havens, whose attractiveness for foreign investors depends upon financial secrecy, agree to automatically report account data to foreign governments? From a contractualist perspective, their cooperation should be motivated by the expectation of joint gains. Prior to such agreement, however, tax havens expected outflows of foreign capital and reductions in economic activity as likely outcomes. We show that the United States (US) imposed automatic information exchange on these countries without itself participating. The result is a strongly redistributive regime that worsens the economic situation of tax havens. By means of a difference‐in‐differences analysis, we ascertain a substantial and statistically significant negative effect of a US sanction threat on the value of assets held by foreigners in tax havens relative to non‐havens. The effect becomes stronger when the US is included in the non‐haven group. The analysis confirms the US's ability to redistribute financial wealth internationally through organized hypocrisy.     

A GOODS AND SERVICES TAX (GST) AND THE SMALL BUSINESS SECTOR: SOME CANADIAN REFLECTIONS

Abstract: In recent years, several Pacific Rim nations have introduced a goods and services tax (GST), similar (in some respects) to European value-added tax (VAT). Countries with GST include New Zealand, Western Samoa and Canada. In the 1993 Australian federal elections, a major issue was whether or not to introduce GST.
New taxes are seldom popular, but particularly in Canada the introduction of GST caused extraordinary concern in the small business sector which was faced with compliance costs exceeding $1 billion. This article is a case study of the Canadian experience, with some comparisons made with some features of other systems. Findings suggest that, in Canada, the smaller businesses which are registered for GST are burdened by an unproportional share of the burden. Managerial time of entrepreneurs is being used for increased accounting and paperwork requirements.
An understanding of GST and its difficulties may assist the small business sector in Australia and elsewhere in the Pacific Rim to be better prepared for GST-type taxation. It may also assist the sector in voicing its concerns to government, such that the policy-makers responsible for taxation matters may be responsive to the needs of the small business sector.