The Contribution of the “Dutch School” in Public Finance to the Theory of Personal Income Taxation (1870–1920)

Hansen's dissertation (1996) is an impressive, highly valuable, and thorough study on the problems of income taxation in Germany. These problems were also extensively discussed in Dutch economic literature around 1900. Several authors took part in the discussion, and some were also involved as politicians. They are referred to as the Dutch School in public finance. The discussions in the Netherlands were of a distinctive character as far as the tax rate (progression) is concerned. With regard to the tax base (the concept of income) there is in the case of the reform of the income tax in 1915, via in particular Treub, close affinity to that thinking in Germany, that is so eminently analyzed by Hansen.     

Reflections on the Iraq War: Implications for U.S. Foreign Policy

Our foreign policy elites, the press, our elected representatives and the general public internalize “lessons” from each war, although the lessons may be wrong or misapplied. How we arrive at such consensus lessons is a mystery. It is too early to predict what lessons from Iraq will guide future U.S. decision-making. But on the situation as it now stands, it is possible to make some broad generalizations concerning what went right in Iraq and what went wrong.     

U.S. Engagement in East Asia: A Case for ‘Track Two’ Diplomacy

As the Bush presidency draws to a close, the foreign policy community is taking stock of contemporary U.S.-Northeast Asian relations, assessing the challenges and opportunities that are likely to confront the next administration. China presents both in abundance, as reflected in ongoing tensions and misunderstandings in the Sino-American bilateral relationship. This article assesses the prospects for Washington to improve its relations with China through the mechanism of “track two” diplomacy. First, we expand on the track two concept by examining its main components and functions with illustrative examples. We extend the existing conceptualization of track two beyond its traditional conflict resolution functions and develop an account of it as a mechanism for policy coordination and the reorientation of regional dynamics from conflict to cooperation. Second, we identify major areas of U.S. interest in Northeast Asia and show how track two diplomacy might usefully be pursued within these contexts. Our analysis culminates with recommendations on how the Unites States should apply track two strategies in its relations with China.     

How Will We Fight?

In considering the question “How will we fight?”, this article begins by examining the threats we face from conventional, insurgent, and hybrid enemies as well as terrorists and super-empowered individuals. It then outlines how America can fight effectively against each threat—as well as identifying the deficiencies in our current force structure that will hinder that response. The analysis argues that America needs a well-balanced, medium-weight joint force. It then provides recommendations for each of the services, as well as special operations forces, to achieve that goal. It concludes by describing what is needed to insure our force is capable of the rapid innovation in wartime required of successful nations.     

The United States and the Promotion of Democracy in Latin America: Then, Now and Tomorrow

The United States has been deeply involved in Latin American affairs for over a century, but promoting democracy has only recently become a priority. The end of the Cold War presented a unique opportunity to provide greater support for democracy in the Western Hemisphere. This article examines the main multilateral and bilateral actions undertaken by the United States to promote democracy in Latin America in recent decades. It makes use of a newly available dataset that specifies the investment made on democracy in different countries and sectors between 1990 and 2005. It also addresses the challenges that the United States confronts in promoting democracy in the region at the current time and the possible scenarios for the near future.     

Leveraging Strength: The Pillars of American Grand Strategy in World War II

This article argues that U.S. leaders navigated their way through World War II challenges in several important ways. These included: sustaining a functional civil-military relationship; mobilizing inside a democratic, capitalist paradigm; leveraging the moral high ground ceded to them by their enemies; cultivating their ongoing relationship with the British, and embracing a kind of adaptability and resiliency that facilitated their ability to learn from mistakes and take advantage of their enemies’ mistakes.     

Strategic Latency and World Order

This article examines “strategic latency,” a condition in which technologies that could provide military (or economic) advantage remain untapped. As difficult as it is to explain why certain ideas and technologies flourish and find rapid acceptance, it is equally hard to understand why some good ideas languish, only to be rediscovered and exploited under other circumstances. Why is latent capacity so often dormant? What are the indicators that latent capacity is on the verge of being weaponized?

History is merely a list of surprises. . . . It can only prepare us to be surprised yet again.Kurt Vonnegut, Slapstick