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131.
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. 相似文献
132.
Walter Euchner 《Politische Vierteljahresschrift》2004,45(1):116-124
Ohne Zusammenfassung
Der nachstehende Text ist eine überarbeitere Fassung der Laudatio für Malachi Haim Hacohen anl?sslich der überreichung des Victor-Adler-Staatspreises in Wien am 25. April 2003. Hacohen erhielt diesen Preis für sein Werk „Karl Popper — the Formative Years, 1902–1945. Politics and Philosophy in Interwar Vienna“,
Cambridge: University Press 2000. 相似文献
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James L. Gibson 《Political Behavior》2005,27(4):313-323
The purpose of this article is to reconsider the claim made recently by Mondak and Sanders that political tolerance ought
to be thought to be a dichotomous rather than continuous variable. Using data from both Russia and the United States, I demonstrate
that those Mondak and Sanders regard as uniquely tolerant are most likely no more than people who were given insufficient
opportunity to express their intolerance. Even if such a phenomenon of “absolute tolerance” exists (all ideas expressed in
all ways are to be tolerated), it is sufficiently rare that few practical implications are indicated for those doing empirical
work on political tolerance and intolerance.
* I appreciate the valuable comments of Jeffcry Mondak on an earlier version of this paper. 相似文献
138.
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. 相似文献
139.
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. 相似文献
140.