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.     

National identity and Taiwan's Mainland China policy

Taiwan is a mildly divided society—divided essentially along the lines of national identity. Indeed, there is no doubt that national identity is the dominant factor affecting Taiwan's mainland China policy. Other factors such as business interests and security concerns may enter the picture from time to time, but they often get bogged down in the national identity controversies. As a matter of fact, there is high correlation between people's attitudes toward business and security concerns and their positions on the national identity issue. The key to understanding Taiwan's mainland China policy is thus the distribution of voters on the national identity issue and how it is translated into the political fortunes of various political parties in the electoral game.     

Book reviews

Journal of Chinese Political Science -     

North American first peoples: slipping up into market citizenship?

This article explores the nature of Aboriginal demands for a citizenship regime grounded in a substantive recognition of cultural difference and inherent rights in Mexico and Canada. It provides an overview of the different evolution of Aboriginal citizenship in each country but focuses on two recent development projects, the Puebla Panama Plan in Mexico and the Mackenzie Valley pipeline in Canada. These cases demonstrate the ways in which neo‐liberal globalism is reshaping the substantive recognition of Aboriginal cultural difference and inherent rights. While contemporary neo‐liberal rhetoric recognizes cultural difference, the models of development employed effectively separate territory from the ideas of self‐government, culture and identity. The article concludes that the neo‐liberal turn in the construction of Aboriginal citizenship undercuts potentially much richer conceptions of Indigenous citizenship offered by the First Peoples of North America.     

Decentralisation of service delivery as adopted by the Central District Council in Botswana

The Central District Council (CDC) in Botswana expanded service delivery to five sub‐districts in January 2000 using a model adapted from the South Somerset District Council, UK. As little data were available on the effectiveness of decentralised service delivery, officials and councillors throughout CDC were interviewed regarding their perception of the process. They not only provided recommendations for enhanced implementation but also identified some of the tensions resulting from it. Copyright © 2004 John Wiley & Sons, Ltd.     

Palestinian state‐building: police and citizens as test of democracy

This article explores police‐society relations by assessing the impact of current state‐building efforts by the Palestinian National Authority (PNA) in the Gaza Strip and part of the West Bank. The article presents an outline of the emerging civilian policing model and its wider implications for citizens’ rights and the dominant political order. The specific focus of the paper rests on an examination of the potential tensions associated with the perceived need for strong coercive security structures (including the civil police) as part of state‐building efforts and the desire by the population for increased freedom and pluralism. This issue is further complicated by the ambiguous nature of the current experiment in limited autonomy underway in those areas of the West Bank and Gaza Strip where Israeli redeployment has taken place.     

The Shi'a of Saudi Arabia: a minority in search of cultural authenticity

This article focuses on the transformation of Saudi Shi'a resistance from one which centred on military confrontation in the 1980s to one which invokes searching for cultural authenticity (al‐asala al‐shi'iyya) in the 1990s. Today the struggle of the Shi'a for equal status among the Sunni majority draws attention to the attempts of Shi'a intellectuals to write their own regional history. Shi'a intellectuals and opposition leaders deconstruct official representations of themselves and provide alternative historical narratives which anchor their community in Saudi history and society, thus dismissing suggestions that they are a non‐indigenous community. This article examines Shi'a historical narratives in an attempt to understand the transformation in their struggle against discrimination in Saudi Arabia.     

Chief executive officers and voluntary environmental performance: Costa Rica's certification for sustainable tourism

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.