共查询到20条相似文献,搜索用时 31 毫秒
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Sagit Leviner 《Regulation & Governance》2008,2(3):360-380
Recent developments in regulation and tax administration in Australia inspired this article on tax compliance and responsive regulation. This article analyzes the economics of crime and compliance as the dominant approach to tax enforcement of the past three and a half decades. It evaluates the key advantages and disadvantages of the economic approach as well as its application to tax. The article then explores responsive regulation as an alternative method that draws on the economic paradigm but also supplements this approach with other theories, particularly those involving identity, conflict escalation, and procedural justice. Building on this analysis and a case study of Australian investors in mass marketed tax schemes, the article suggests that the broader, more balanced, and closely tailored method of regulating responsively may enable regulators to draw on the advantages of the economic model while alleviating some of its drawbacks. Responsive regulation may therefore constitute a superior method for regulating compliance. 相似文献
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Immanuel Wallerstein 《Scandinavian political studies》1997,20(4):317-330
The modern world-system has created considerable confusion about what we can mean by integration and marginalization into our societies/states. One of the principles of most sovereign states in the last two centuries is that they are composed of “citizens.” Once there were citizens, there were non-citizens as well. Citizenship became something very valuable, and consequently not something one was very willing to share with others. Despite the fact that citizenship is a cherished good, which gives rise to “protectionist” sentiment, migration is a constantly recurring phenomenon in the modern world, which leads to the issue of national integration. The world revolution of 1968 put into question, for the first time since the French Revolution, the concept of citizenship. What was different about me world revolution of 1968 was that it was an expression of disillusionment in the possibilities of state-level reformism. The post-1968 movements added something new. They insisted that racism and sexism were not merely matters of individual prejudice and discrimination but that they took on “institutional” forms as well. What these movements seemed to be talking about was not overt juridical discrimination but the covert forms that were hidden within the concept of “citizen” The concept of citizenship is, in its essence, always simultaneously inclusionary and exclusionary. We should begin to conceive whether we can go beyond or dispense with the concept of citizen, and if so, to replace it with what? 相似文献
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Asmus Leth Olsen 《Public administration review》2015,75(2):325-326
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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. 相似文献
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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. 相似文献
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Research on public management reform has taken a decidedly disciplinary turn. Since the late 1990s, analytical issues are less often framed in terms of the New Public Management. As part of the disciplinary turn, much recent research on public management reform is highly influenced by the three new institutionalisms. However, these studies have implicitly been challenged by a competing research program on public management reform that is emphatically processual in its theoretical foundations. This article develops the challenge in a more explicit fashion. It provides a theoretical restatement of the competing “institutional processualist” research program and compares its substantive findings with those drawn from the neoinstitutionalisms. The implications of this debate about public management reform for comparative historical analysis and neoinstitutional theories are discussed. 相似文献
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David S. Arnold 《Public administration review》2010,70(2):336-336
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This paper asks why an officially unregulated market in pharmaceuticals in a least developed country, Djibouti, behaves as if it were strictly regulated, with limited access to a small number of high‐cost drugs. We use Actor‐Network Theory (ANT) to show that the explanation is more complex than critics of the international pharmaceutical industry have supposed. Regulation and property rights generated in developed countries have become embedded in the drugs and “black boxed” to the point of invisibility. This has allowed them to travel to Djibouti with the drugs, while maintaining their effects in action. This case study develops our understanding of the way in which materials that are not designated as regulatory agents may still have regulatory impacts through their ability to enrol complex networks of actors, rules, values, and practices. Finally, it argues against the notion of law as a fixed and distinctive space for action, as opposed to the ANT vision of a fluid and contingent order, where law is part of a socio‐technico‐legal alliance that happens to achieve certain effects. 相似文献
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Douglas J. Besharov 《Journal of policy analysis and management》2009,28(2):199-220
In the 1960s, various social programs were started (like Head Start) or dramatically expanded (like AFDC). Loosely, this period of expansion is called the Great Society. Too many Great Society social programs, unfortunately, have been disappointments—at least when compared to the high hopes of the '60s. Even if they “work,” most of us wish that they worked much better. Some people take such statements to mean that the Great Society's social programs should be defunded. Most Great Society programs, however, are surely here to stay, for they serve important social functions. How many of us really think there could be an America without a social safety net? It is now time to do the difficult and unglamorous work of systematic program improvement. Instead of testing program efficacy over and over again, we should engage in ongoing and evidence‐based efforts to increase program effectiveness (in both large and small ways). © 2009 by the Association for Public Policy Analysis and Management. 相似文献
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