Economic Freedom and Taxation: Is There a Trade-off in the Locational Competition Between Countries?

This paper investigates the relationshipbetween economic freedomand taxation. We argue that an economicallyfree environment improvesthe attractiveness of a location, which, inturn, enables governmentsto levy higher business taxes. To test thishypothesis empirically, weestimate the impact of economic freedom onthe national tax policy,where the latter is measured by thecorporate tax revenue related toGNP (corporate tax ratio). We utilize adata set of 46 developed and lessdeveloped countries between 1980 and 1997and find a clear confirmationof our hypothesis. Further, a simulationanalysis reveals that the observedchange in economic freedom has equalizedthe international distributionof corporate tax ratios.     

Book reviews

Journal of Chinese Political Science -     

Vielsprachigkeit, Öffentlichkeit und Politische Integration: Schweizerische Erfahrungen und Europäische Perspektiven

Der Beitrag geht der Frage nach, unter welchen Bedingungen die Integration von Staaten mit unterschiedlichen Sprachen in eine suprastaatliche Organisation möglich ist. Diesbezüglich haben die Schweiz und die Europäische Union mit ähnlichen Problemen zu kämpfen. Beide Gebilde mussten und müssen in einem konfliktreichen Prozess vielsprachige, einzelstaatlich organisierte Minderheiten in ein suprastaatliches Ganzes integrieren und dabei stabile Muster der Konfliktlösung aufbauen. Die Analyse des schweizerischen Staats- und Nationsbildungsprozesses ermöglicht neue Einblicke in den Europäischen Integrationsprozess. Dabei wird die Struktur der Öffentlichkeit als zentrales Element für den Erfolg oder das Scheitern “Europas” betrachtet.     

Chief executive officers and voluntary environmental performance: Costa Rica's certification for sustainable tourism

This study evaluates whether the education, environmental expertise, and nationality of firms' chief executive officers (CEOs) are associated with greater participation and environmental performance in a voluntary environmental program implemented in a developing nation. Specifically, we collected data from the Certification for Sustainable Tourism (CST) program, a voluntary initiative aimed at promoting beyond-compliance environmental performance by hotels operating in Costa Rica. Our findings suggest that CEOs' level of formal education and environmental expertise appear to be significantly associated with higher corporate participation in voluntary programs and also with higher beyond-compliance environmental performance ratings. Contrary to conventional expectations, CEOs from industrialized countries (as opposed to developing countries) do not appear to show a statistically significant association with participation in the CST program and with higher beyond-compliance environmental performance.     

Anyone for higher speed limits? – Self-interested and adaptive political preferences

Swedish survey-evidence indicates that variables reflecting self-interest are important in explaining people’s preferred speed limits, and that political preferences adapt to technological development. Drivers who believe they drive better than the average driver as well as drivers of cars that are newer (and hence safer), bigger, and with better highspeed characteristics, prefer higher speed limits. In contrast, elderly people prefer lower speed limits. Furthermore, people report that they themselves vote more sociotropically than they believe others vote on average, indicating that we may vote less sociotropically than we believe ourselves. One possible reason for such self-serving biases is that people desire to see themselves as socially responsible.     

Zur statistischen Analyse von Vollerhebungen

When analyzing superpopulation data, inferential statistical methods should be used. Empirical tests of hypotheses are subject to a variety of stochastic processes, or “errors”, even if the data involved in those tests are not the product of random sampling. Assumptions about the nature of these processes have to be an explicit part of the analysis and need to be justified. Using several examples of published research, we make transparent that all substantive conclusions are conditional on the assumptions about the nature of the stochastic processes that are at work in generating superpopulation data.     

Concepts of Fascism in Contemporary Russia and the West

During the 1990s, Western comparative fascist studies underwent a process of consolidation. A growing number of scholars agreed to and now use various forms of a more or less consensual definition of fascism as an extremely nationalistic and revolutionary ideology. In contrast, the conceptualisations and applications of 'fascism' in post-Soviet Russia are contradictory continuing Soviet misuse of the term. Increasing anti-democratic tendencies in Russian politics and society suggest closer attention by Western scholars to putative post-Soviet fascisms.