Local Taxation in the Netherlands

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.     

STUDYING FEDERALISM: PERSPECTIVES AND PROSPECTS

Governing Federations: Constitution, Politics Resources , edited by MICHAEL WOOD, CHRISXIPHER WILLIAMS, CAMPBELL SHARMAN (Sydney: Hale & Iremonger in association with the Royal Australian Institute of Public Administration, 1989, 281 pp).
Federalism in Canada t Australia: Historical Perspectives 192088 , edited by BRUCE W. HODGINS, JOHN J. EDDY, SHELAGH D. GRANT, JAMES STRUTHERS (Peterborough: Frost Centre for Canadian Heritage and Development Studies, Trent University, 1989, 511 PP).
Australian Federalism , edited by BRIAN GALLIGAN (Melbourne: Longman Cheshire, 1989, 278 pp).     

The World Bank's (post-)conflict agenda: the challenge of integrating development and security

Linkages between security and development, and the need for national and international organizations to integrate these areas and concerns in policy, are widely recognized. It is, however, less clear how to practically accomplish this. Different policies will address different security and development concepts and aspects, and choices on focus and priority need to be made. This can generate tensions and resistance within organizations, resulting in limited integration. A case study of the World Bank's attempt to be more ‘conflict-sensitive’ demonstrates this dynamic. This attempt has had various positive aspects, but the integration of conflict concerns in its programmes and policies remains uneven and somewhat limited. While there is certainly room for improved integration, this should not be pursued beyond the point where the Bank's comparative advantage is undermined and resources from its core mission of combating human poverty diverted.     

Newspaper juries

This article reports on a field experiment on the effect of media information on people’s attitudes towards the justice system. For the duration of a year a Dutch local newspaper took small groups of readers, called ‘newspaper jurors’, to court sessions of criminal cases and subsequently reported on their experiences and perceptions. Using a quasi-experimental design, we examined whether an attitude change in the general reader population of this particular local newspaper occurred as a result of the jury’s newspaper reports. Findings show that, after the treatment interval of 1 year, no attitude change in the general reader population could be identified that was absent in the control group.     

A Reasonable Balance of Law and Sentiment: Social Order in Democratic Taiwan from the Policeman's Point of View

Taiwan's political democratization has engendered a contradiction in its legal regime: consolidation of rule of law at the macro-institutional level is matched by the persistent marginalization of legal authority in ground-level social practices. This article uses an ethnographic study of neighborhood police to explore certain practical and structural elements involved in maintaining this contradictory sociopolitical order. I examine some of the processes through which state authority is invoked and applied to the policing of public space, focusing on the ideals of legitimacy that animate these processes. The argument of the article is that historical and cultural factors embodied in contemporary Taiwan's "idea of police"—exemplified in the trope of a balance between reason, law, and sentiment—are crucial to understanding how solidification of the rule of law within state institutions is kept within the boundaries of a social sensibility that does not take law as the last word.     

香港的海事审判管辖权

根据香港高等法院法令第12条的规定,介绍了香港海事法院的管辖事项的范围、管辖权的行使方式、提出管辖权异议的理由,以及香港海事法院的收费标准等。