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The value-added tax (VAT) requires considerable sophistication on the part of both the taxpayers and the tax authorities in order to function effectively; not all countries meet this criteria. After Niger implemented the VAT in 1986, instead of realizing an increase in tax revenue it witnessed a decline, creating a major budget crisis. This article discusses why the VAT was an inappropriate choice for Niger, analyzes the reasons for the decline in tax revenue, and proposes alternative policies consistent with the administrative capacity of the Niger government and the existing socioeconomic environment. 相似文献
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Robert S. Snyder 《国际研究季刊》1999,43(2):265-290
Although scholars focused on Soviet–American relations during the Cold War, the greatest number of conflicts for the U.S. occurred in the Third World, and most of these were with revolutionary states. Could U.S. policies toward the new revolutionary states have prevented the almost universal collapse in relations? Two dominant explanations for this breakdown are (1) American hostility toward revolutionary change and (2) Stephen Walt's variant of the spiral model. Using the comparative case approach and selecting "hard cases," this article disputes these explanations and offers a new theory based on the externalization of domestic conflict in the revolutionary states. Given their ideological goals, the radicals externalized their domestic conflicts with the moderates, who had transnational ties with the U.S., by fomenting tensions with Washington. To demonstrate that this theory can be generalized, this article varies the dependent variable and shows through a critical case that its lack of conflict can best be explained by the absence of the conditions that lead to externalization. The foreign policies of both the U.S. and revolutionary states are explained by classical realism as opposed to Walt's structural realism, which fails to account for the foreign policies of Third World states. 相似文献
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Howard N. Snyder 《犯罪学与公共政策》2011,10(2):207-215
This address argues that some members of the criminology community must take upon themselves the responsibility of communicating the knowledge developed by the field to practitioners and decision makers. It is reasoned that only with such targeted dissemination will the full potential benefits from our work be realized. 相似文献
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Behavior in social-dilemma (mixed-motive) situations has been of great interest to economists, psychologists, and negotiation scholars. In this study, we used a threshold social-dilemma game to examine factors that have not yet been investigated and that may have an impact on behavior in these settings: gender and group identity. We found that, for women, interacting with members of a naturally occurring group increased coordination and efficiency, while for men, interacting with members of a naturally occurring group decreased coordination and efficiency. Psychological literature on gender differences and group interdependence explains these differences. We conclude by discussing the implications of these results for gender differences in negotiation behavior. 相似文献
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