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131.
132.
Some numbers in the political sphere seem to be chosen rather arbitrarily. One example might be the rule set out by the Second Senate of the German Federal Constitutional Court in 1995 that the overall tax load on assets must be limited to 50% of the yield on those assets. This rule was understood by many as a general principle for taxation. The article first sketches the socio-political climate under which the rule originated: a rise of neo-liberal thought met with the inability of the political institutions to reform the German welfare state with its ever-growing expenses. The Constitutional Court’s intervention is interpreted as a reaction to this stagnation in politics. An analysis from the perspective of Constitutional Law, however, reveals that the 50% rule cannot be convincingly based on the German Basic Law, and instead must be seen as a political move of the Court. But this move did not follow an economic rationality, either; for an optimal government’s share can only be determined in relation to the economic performance of a country and not by fixing it generally at a maximum of 50% of GDP. The demise of the 50% rule already began four years later. In 2006, finally, the Senate moved away from the individual rights-based approach of 1995 to a more general assessment, taking also into account an increasingly globalized tax competition. The reason for this clear-cut change in the Court’s jurisprudence can be found in a change of the socio-political and institutional parameters, thus witnessing to the effect of the political climate on court decisions. The analysis also shows that the rule was created and abandoned only on the basis of an “introverted” legal discussion, economic arguments hardly playing any role in the process. The new line of the Senate, however, might guarantee for a better integration of economic science into tax policy by exchanging fixed limits for a “discursive” model, demanding from the tax legislator better reasons for higher taxes. 相似文献
133.
Klaus Brummer 《German politics》2013,22(4):501-518
The Bureaucratic Politics Model (BPM) is usually employed to explain crisis decision-making in US foreign policy. Proponents of the model argue, however, that its explanatory scope also encompasses non-crisis decision-making in domestic political issues in parliamentary systems. This paper takes up this claim and applies the BPM to the reform of the German Federal Criminal Police Office. In line with the BPM's predictions, the paper finds that the policy preferences of the key actors were indeed strongly influenced by their bureaucratic position and the outcome of the decision-making process was a compromise solution. However, the model cannot account for the impact of two non-executive institutions, that is, the Federal Constitutional Court and the Bundesrat, on the executive bargaining process. This finding suggests that the BPM could be an even better analytical tool if it were expanded to systematically incorporate the influence of non-bureaucratic actors into its framework. 相似文献
134.
This article introduces a specially commissioned issue of West European Politics marking the journal's 30th anniversary. It highlights profound changes in the European political landscape over the last three decades, including the fall of Communism; progressive European integration; territorial restructuring; public sector reforms at European, national, regional and local levels; changes in democratic participation, protest, elections, political communication, political parties and party competition; and challenges to the welfare state. The special issue also discusses how political science has responded to these changes in terms of its substantive focus, concepts, methods and theories. Many of the 17 contributions included in the special issue identify important challenges for the future, including those challenges stemming from EU integration, the reduced electoral accountability of politicians, the problematic legitimation of party government and the sharpening of the edges of the state. 相似文献
135.
A 78-year-old hunter was found dead beside his raised hide with a gunshot wound to his chest. In the present case, the reconstruction of the shooting event revealed an accident. Disregarding all safety rules, the hunter had placed his superposed rifle-shotgun on the chair and pulled the barrels of the cocked gun towards his body. One of the triggers interlocked with the button of a camping chair's cushion and a shot was fired. Furthermore the morphology of wounds from shotgun slugs is discussed on the basis of the autopsy findngs. 相似文献
136.
Tsokos M Byard RW Püschel K 《The American journal of forensic medicine and pathology》2007,28(2):131-136
Four cases of fatal dog attacks are reported in 3 children aged 6, 10, and 11 years and in an infant aged 3 weeks. The cases were all characterized by extensive and mutilative stripping of soft tissues from the face and scalp, progressing to decapitation in the infant. The attacks were highly focused, involving 2 dogs in all but 1 case, with the area of trauma localized to the craniofacial region. The injuries resembled those found after postmortem animal depredation. The involvement of more than 1 dog may account for the severity of the injuries due to "pack" behavior. Deaths were due to exsanguination, air embolism, and decapitation. Necropsy examination of the attacking dogs revealed tissues from the victims in 2 of the animals' stomachs. These cases demonstrate the vulnerability of infants and young children to fatal dog attacks, with an unusual concentration of severe injuries to the head regions. Necropsy of the canine assailant, with collaboration between pathologists and veterinarians, is an important part of such investigations as it may provide information helping to establish the identity and ownership of the animal, along with trace evidence confirming that the dog was involved in the attack. 相似文献
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139.
Enth?lt ein nach früherer Rechtslage (§ 12 SGG) ergangenes Urteil keine Feststellungen zum Reinheitsgrad der seinerzeit manipulierten
Suchtgiftmenge, bedarf es zur abschlie?enden Beurteilung der Qualifikation des § 28a Abs 2 Z 1 SMG origin?rer, die damalige
Aktenlage würdigender Tatsachenfeststellungen. 相似文献
140.