Key Issues in China’s Tax Reform

正TAX reform is one of the most widely discussed issues in China.In this respect,it is far from being unique!In the U.S.,disputes over health care payments and taxation of better-off citizens underlined last year’s government shutdown.The question of who will pay the tax increases that are inevitable in China as it begins to build more comprehensive health care and social security systems will be key not only to its economic development,but also to its     

The effect of COVID-19 lockdowns on political support: Some good news for democracy?

Major crises can act as critical junctures or reinforce the political status quo, depending on how citizens view the performance of central institutions. We use an interrupted time series to study the political effect of the enforcement of a strict confinement policy in response to the COVID-19 pandemic. Specifically, we take advantage of a unique representative web-based survey that was fielded in March and April 2020 in Western Europe to compare the political support of those who took the survey right before and right after the start of the lockdown in their country. We find that lockdowns have increased vote intentions for the party of the Prime Minister/President, trust in government and satisfaction with democracy. Furthermore, we find that, while rallying individuals around current leaders and institutions, they have had no effect on traditional left–right attitudes.     

Revenue Estimation/Scoring by States: An Overview of Experience and Current Practices with Particular Attention to the Role of Dynamic Methods

Revenue estimates or scores identify the expected impact of a change in a tax law or a change in how existing tax laws are administered. The processes used by states to produce these estimates have been given considerably less attention than have those used to create the revenue baseline or forecast, although both are important to creation of fiscally sustainable budgets. A review of state processes shows that estimating responsibility most often is in a legislative agency, that states usually employ microdynamic estimating methods, generally make their work available on the Internet although infrequently showing the methodology used for an estimate, and rarely have formal quality control procedures for the estimates. Macrodynamic estimates are very rare and some states once requiring this approach no longer do so.     

From Multiculturalism to Cultural Voluntarism: A Family‐based Approach

In the context of the current debate on multiculturalism, this article draws on three models of state policies towards families to propose a reframing of multiculturalist policies. They are the ‘authorisation’ model, wherein the state authorises families to define and enforce family obligations as law; the ‘delegation’ model, wherein the state prescribes the norms families are to follow and delegates to families the role of enforcing them; and the ‘purposive abstention’ model, wherein the state uses the voluntary performance family norms as a tool of policy, giving them limited legal recognition within the continued application of the general law. The article considers how these models might guide policy towards communities, which can be seen, substantially, as collections of families. It favours the ‘purposive abstention’ model, which, in the context of cultural groups, could be termed ‘cultural voluntarism’.