State Taxation of Interstate Sales: Enforcement Problems and Prospects

In their search for additional revenues, state governments in recent years have turned greater attention to collection of use taxes. Growth in interstate mail order sales has vastly increased the potential yield from use taxes, but Supreme Court decisions have limited the ability of states to effectively collect the tax. States have attempted to overcome enforcement barriers by joining in interstate use tax compliance compacts, and promoting congressional legislation to overcome constitutional prohibitions.     

Funding the Welfare State: Globalization and the Taxation of Business in Advanced Market Economies

Theorists assert that international capital mobility creates substantial pressure for all democratically elected governments to decrease tax burdens on business. I explicate and critique the general version of this theory and offer an alternative view. Empirically, I explore whether or not the globalization of capital markets has resulted in decreases in business social security, payroll, and profit taxes. I also investigate whether or not capital mobility has intensified government responsiveness to domestic investment and profitability. Evidence suggests that business tax burdens have not been reduced in the face of rises in capital mobility nor is tax responsiveness to profitability and domestic investment intensified by more open capital markets. To the contrary, analyses indicate that business taxation has become subject to new 'market conforming' policy rules that developed in tandem with liberalization of markets. These new policy orientations reduce the economic management roles of business taxation while leaving the revenue-generating roles intact. In conclusion, I discuss the implications of the findings for questions concerning the structural power of internationally mobile capital, redistributive policies, and the autonomy of democratically elected governments in a global economy.     

Counter-Reform in the American Welfare State: Ideas,Institutions, and Progressive Taxation

The Nixon/Ford years were a pivotal period when severe fiscal problems emerged whose resolutions constrained the ambit of social policy afterward. A shared diagnosis of economic challenges produced divergent effects in the electoral fortunes of the major political parties and set the stage for an upward redistribution of wealth. Horizontal equity became synonymous with overall tax equity. This article examines how economic ideas acquire political traction.     

State Capacity,Bureaucratic Politicization,and Corruption in the Brazilian State

Responding to recent articles in Governance highlighting the need for improved measurement of bureaucratic characteristics, this article describes efforts to map Brazil's federal agencies on three dimensions—capacity, autonomy, and partisan dominance—derived from data on more than 326,000 civil servants. The article provides a “proof of concept” about the utility of agency‐level measures of these variables, demonstrating how they relate to an output common to all agencies: corruption. The article provides a first step in the direction of building a comparative research program that offers objective evaluation of bureaucracies within nation‐states, with the intent of better disentangling their impact on governance outcomes.     

Conceptualising State Capacity: Comparing Kazakhstan and Kyrgyzstan

Strengthening the state is central to the post-communist reform agenda. Here, state capacity combines organisational, material and social resources and is conceptualised along four dimensions: ideational, political, technical and implementational. This conceptualisation is applied to a comparative, survey-based analysis in 2002 of 125 medium-ranking officials in two post- communist Central Asian countries, Kazakhstan and Kyrgyzstan. The findings reveal that although Kazakhstan's controlled economic reform programme and natural resources have placed it in a stronger position to develop its state capacity, important ideational, political and implementational problems pose long-term obstacles for reform. In turn, Kyrgyzstan's early liberalisation in the absence of economic and social resources may be serving to undermine its state capacity.     

Disconnect in the Hollow State: The Pivotal Role of Organizational Capacity in Community-Based Development Organizations

Partnerships between government and community-based development organizations (CBDOs) have proven to be central to long-term neighborhood revitalization in many settings. These successes, coupled with the political popularity of community-driven projects, have stimulated further reliance on this approach. Unfortunately, scant research has been done on the organizational capacity of local community-based development organizations to administer these projects. It may be that many of them do not have the capacity to do the job.
This article examines elements of organizational capacity in CBDOs developing affordable housing in a United States-Mexico border community. Evidence of capacity was limited, raising serious questions about the implementation of public policy in the hollow state. In their haste to contract with not-for-profits to create affordable housing, government officials may not be considering the serious possibility that CBDOs do not have the capacity to deliver services or effectively administer projects over time.     

Democracy and State Capacity: Exploring a J‐Shaped Relationship

In this article we probe the effect of democratization on the state's administrative capacity. Using time‐series cross‐section data, we find a curvilinear (J‐shaped) relationship between the two traits. The effect of democracy on state capacity is negative at low values of democracy, nonexistent at median values, and strongly positive at high democracy levels. This is confirmed under demanding statistical tests. The curvilinear relationship is due, we argue, to the combined effect of two forms of steering and control; one exercised from above, the other from below. In strongly authoritarian states, a satisfactory measure of control from above can at times be accomplished. Control from below is best achieved when democratic institutions are fully installed and are accompanied by a broad array of societal resources. Looking at two resource measures, press circulation and electoral participation, we find that these, combined with democracy, enhance state administrative capacity.     

Enforcement or Ethical Capacity: Considering the Role of State Ethics Commissions at the Millennium

Looking back on the twentieth century, the American public has witnessed numerous incidents of unethical behavior by a variety of federal, state, and local government officials. Ongoing cases of political and bureaucratic corruption raise questions about what governments are doing to prevent these "ethical lapses." Most state governments have comprehensive ethics laws and ethics commissions to enforce these laws. Very few studies have examined the role of ethics commissions in state government. This article stems from research conducted during 1997–98 involving more than 60 anonymous interviews with ethics officials and stakeholders in Connecticut, Florida, and New York. This analysis reveals that ethics commissions are instruments and symbols, policemen and consultants, politicians and neutral technicians, and interpreters of and prisoners to the ethics laws. The article concludes with 10 recommendations to improve ethics enforcement and the ethics-building capacity of state governments as society enters the next millennium.     

How State Capacity Varies within Frontier States: A Multicountry Subnational Analysis

While there is a growing literature on state formation and the rise of state capacity over time, this literature typically deals with differences between countries, neglecting the fact that state formation also occurs differentially within a country over time. This article examines legacies of state formation spatially, by looking at variation within “frontier” states—countries that in recent centuries have extended rule over new territories adjacent to their core regions. Frontier zones are found to have ongoing lower levels of public order and deficient public goods provision. Several theories are examined to explain this discrepancy, including internal resettlement, costs of monitoring and enforcement, and the relationship between settlers and the indigenous population. It is argued that the formation of strong social institutions among settlers leads to resistance to attempts to impose governance over frontier regions, and to “select for” lower fiscal capacity and lower provision of public goods.     

Local Taxation in the Netherlands

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.     

Unequal Pay: The Role of Gender

Pay disparities between men and women persist in the U.S. workforce despite comparable pay legislation, advocacy, and social change. This article discusses theories of gender pay disparities, such as the glass ceiling, position segregation, agency segregation, and human capital. Using an online national survey, 1,600 responses were collected for four groups of public procurement professionals. The gender wage gap ranged from $5,035 to $9,577. Multiple regression of the data show that gender continues to play a major role in predicting the salaries of public officials in similar positions. Gender and human capital variables predicted between 36.5 percent and 53.9 percent of the variance in pay.     

努力提高党的执政能力

我们党从经济全球化、国家现代化及党的建设的现实出发 ,认识到在新世纪提高党的执政能力的重要性和迫切性 ,从“三个代表”重要思想高度 ,提出了培养、选拔一大批跨世纪担当重任的优秀年轻干部的任务。这是对党的执政思想和干部队伍建设理论的继承和发展 ,具有鲜明的时代特征     

Unequal access to human rights: the categories of noncitizenship

Abstract

International human rights law consists of a body of basic rights and principles that States are to enforce with respect to every person within their borders. The unfortunate reality, however, is that many States are incapable of ensuring the rights of everyone, and in some instances simply do not wish to do so. Accordingly, citizenship serves as an acknowledgment by a State that the status holder is entitled to a higher degree of protection. Conversely, noncitizens may enjoy less rights than citizens, and certain categories of noncitizens frequently find themselves outside of the State’s protection entirely. This article outlines many of the rights that international law directs should be enjoyed by every human being, the factors that contribute to unequal enjoyment of these rights, and the categories of noncitizen associated with the mediated allocation of basic human rights.     

Electoral colorism: Candidate skin color and list placement in Ecuador

To what extent does candidate skin color influence party list placement in proportional representation systems? While candidate skin color is increasingly understood to play an important role in politics, the extent to which it shapes electoral opportunities and outcomes remains unclear. In this paper, we investigate whether party elites in list proportional representation systems place darker-skinned candidates in lower, less advantageous list positions than their lighter-skinned copartisans. Drawing on party lists from Ecuador’s 2021 National Assembly elections and an original measure of candidate skin color, we find evidence that candidate skin color is a significant determinant of list placement. This finding indicates that party lists reinforce color-based inequalities in political representation and reveals that a candidate’s skin color shapes their chances of winning elected office.