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AbstractOver the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning. 相似文献
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Klaus-Gert Lutterbeck Armin Schäfer Andreas Heyer Christian Kaiser Helga Haftendorn Sandra Seubert Christian Bala Ralf J. Leiteritz Frank Dietrich Christian Brütt Christian Reisinger Alexander Warkotsch Mandana Biegi Burkhard Conrad Christian Stecker 《Politische Vierteljahresschrift》2009,50(2):327-363
Ohne Zusammenfassung 相似文献
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Alexander Thumfart Grit Straßenberger Steffen Ganghof Beate Rosenzweig Oliver Eberl Raimund Ottow Peter Niesen Uwe Wagschal Dirk Jacobi Wolfram Lamping Alf Mintzel Kai-Uwe Schnapp Anna Geis Hanna Kaspar Otmar Jung Ulrich Sieberer Philipp Klages Alexander Warkotsch Christian Lammert Susanne Frölich-Steffen Ralf J. Leiteritz Klaus Schlichte Siegfried Weichlein Claudia Ritter Marcus Höreth Alexander Siedschlag Kolja Raube Wolfgang Muno Helga Haftendorn Armin Pfahl-Traughber Wilhelm Bleek Ralf Zwengel 《Politische Vierteljahresschrift》2006,47(3):475-543
Ohne Zusammenfassung 相似文献
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The article summarises three fatalities after attacks by wild animals. The first case describes a 90-year-old woman who died as a result of pneumonia after a bear fell on her and caused multiple chest fractures. The second case deals with a 76-year-old woman who was hit in the middle face by the hoof of a camel and, thereafter, died of myocardial infarction. The third case describes a 27-year-old biologist who died from severe blunt trauma after an attack of a wild living elephant. The article gives a summary of typical injury patterns of selected wild animals and outlines potential reasons of death as a result of the injuries. 相似文献
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European Law Beyond ‘Ever Closer Union’ Repositioning the Concept,its Thrust and the ECJ's Comparative Methodology 下载免费PDF全文
Armin von Bogdandy 《European Law Journal》2016,22(4):519-538
The article investigates competing understandings of European law. It supports, against the prevailing EU‐centred understanding, an ecumenical concept that embraces EU law, supplementing international instruments, the European Convention on Human Rights and, importantly, various domestic laws enacting or responding to such transnational law, as well as European comparative law. To keep the concept in sync with European politics, it posits a new idea that binds the parts together: to provide for a European legal space rather than further European integration (the ever closer union). This idea can also serve as European law's functional equivalent to forming one legal order. European law thus conceived grasps the puzzling complex of interdependent legal orders, sets a common frame for corresponding reconstructions (European composite constructions, legal pluralism, network theories, federalism or intergovernmentalism) and allows forces with diverging outlooks to meet in one legal field, on one more neutral disciplinary platform. Within this framework, European comparative law finds a new mission as well as a sound legal basis. 相似文献
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Armin Mertens Christine Trampusch Florian Fastenrath Rebecca Wangemann 《Regulation & Governance》2021,15(2):370-387
By analyzing why English local governments have made extensive use of long-term market loans with embedded derivatives, this paper seeks to contribute to the growing literature on local government financialization. Using an original, large-N panel dataset for the period from 1998 to 2014, we show that the configuration of the local political economy is an important driver of financialization processes: a Labour Party majority as well as fiscal and economic stress make it more likely that councils adopt risky financial instruments. As the use of financial innovations has also diffused geographically, policy diffusion impacts local governments as well. Highlighting the conditional effect of finance sector power, which only increases the use of financial innovations in very large councils, as well as the temporal dimension of fiscal and economic stress, we create ample avenues for further research. 相似文献
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Eastern Germans are often stereotyped as racist, and some empirical data as well as periodic incidences of violent hate crime seem to confirm the stereotype. This article offers a partial explanation of geographic concentrations of discrimination in Germany that centres on processes of boundary drawing in real contexts between small groups of youths. This is a meso-level approach that contrasts with macro- and micro-level sociological explanations of discrimination. We consider it more correct to say that conditions in much of eastern Germany – as well as in many parts of western Germany – are such that discrimination is more likely to occur within small groups in those places. Data are presented from 29 cities participating in an anti-racism programme that provide some insight into how boundaries are drawn and how some cities are currently attempting to reduce discriminatory behaviour within small groups. Knowledge about how group dynamics leads to discriminatory behaviour is particularly useful for those trying to prevent racism at the local level; intervention is more feasible at the small-group level due to their inherent visibility and accessibility for youth guidance counsellors. 相似文献