The Political Rationale of Administrative Reforms: Parliamentary Support of Output Control in Switzerland

Sufficient political support is a sine qua non of comprehensive administrative reforms. However, while the pros and cons of administrative reform measures have been extensively discussed in theory and research, only little is known about the political process which determines whether or not administrative reforms are implemented at all. Against this background, the article aims at throwing light on the politicians' backgrounds and mindsets which account for their attitude towards administrative reforms. Referring to the theories of voting behaviour, socio-structural, socio-psychological, and rational choice factors by Swiss members of parliament are tested for their impact on the attitude towards new output control policies as part of wider administrative reforms. Findings help us understand the different fates of administrative reforms in the legislative process, and they make it possible to draw some essential conclusions for the design and implementation of future administrative reforms. In consequence of this, the article's findings are a significant contribution for the study of the political rationale of administrative reforms as well as the characteristics of political rationale in general.     

The redistributive impact of hypocrisy in international taxation

Why do tax havens, whose attractiveness for foreign investors depends upon financial secrecy, agree to automatically report account data to foreign governments? From a contractualist perspective, their cooperation should be motivated by the expectation of joint gains. Prior to such agreement, however, tax havens expected outflows of foreign capital and reductions in economic activity as likely outcomes. We show that the United States (US) imposed automatic information exchange on these countries without itself participating. The result is a strongly redistributive regime that worsens the economic situation of tax havens. By means of a difference‐in‐differences analysis, we ascertain a substantial and statistically significant negative effect of a US sanction threat on the value of assets held by foreigners in tax havens relative to non‐havens. The effect becomes stronger when the US is included in the non‐haven group. The analysis confirms the US's ability to redistribute financial wealth internationally through organized hypocrisy.     

Immediate Effect of Community Law in the New Member States: Is there a Place for a Consistent Doctrine?

Abstract: Extension of the acquis to the new Member States raises a number of questions relating to the temporal reach of Community rules. This paper examines a general doctrine underlying the solutions. It presents a classic intertemporal doctrine, which has influenced early jurisprudence of the European Court of Justice. Then, it comments upon the cases brought before the Court in the context of the 1995 enlargement, the entry into force of the EEA Agreement and also the Europe Agreements. These cases evidence substantial differences in the attitudes taken by the national courts, the Advocates General and the Court. One reason for divergence is that the line of reasoning adopted by the Court carries several interpretative difficulties characteristic of the classic doctrine. Secondly, controversies arise in the instances where the Court takes a proactive attitude, which is difficult to reconcile with the traditional scheme. It is argued that greater attention to the structure underlying the reasoning would help to strengthen justification of the Court's solutions and enhance their predictability. This is the more important, as the forthcoming accessions are likely to bring new disputes relating to the effects of Community law in time.