How responsive are democratic governments to business demands for tax cuts? We research this question in comparative case studies of cuts in corporate taxes and inheritance taxes in Austria and Sweden. We find that governments, regardless of partisan composition, are responsive to business demands, but that fiscal and electoral goals attenuate responsiveness. In both countries, the limited revenues generated by inheritance taxation and greater alignment of business demands with middle‐class voter interests resulted in governments heading business demands for an abolition of this tax. Goal conflict were larger for corporate tax cuts. In both countries, governments tried to minimize these goal conflict by adopting compensatory policy measures, specifically measures to broaden the tax base and simultaneous tax cuts for low‐income groups. The findings suggest that the policy output of business‐friendly tax cuts reflect a balancing of conflicting goals, rather than outright business dominance. 相似文献
Whistleblower research is understandably focused around the protagonists of the practice. We still know surprisingly little about how whistleblowing is perceived in the wider population. Drawing on a representative survey of Danish employees (N = 1,709), this paper analyses how whistleblower public support is distributed along variables such as political preference, political interest and job type, and tests whether it is conditional on whistleblower motivation and type of wrongdoing. The paper finds that public support is strong but also ambivalent. It shows that support is evenly distributed along party preference. It also demonstrates that support is not uniform but conditional on the characteristics of the whistleblower situation. These insights are important for both social and political reasons in the present situation where whistleblowing seems to be on the rise. From a policy perspective, it offers policymakers an important evidence‐based navigation tool in devising whistleblower legislation. 相似文献
In the present studies, we aimed to show that the perceived procedural fairness of societal actors’ multicultural decisions promotes ethnic minority members’ societal identification. These enhanced identification levels, in turn, contribute to better psychological health and well-being. Firstly, a vignette study in a sample of African Americans explored the effect of procedural fairness climate on identification. The second and third studies used self-report questionnaires. Study 2 consisted of a sample of sojourners in a university context, Study 3 analyzed online data through an African American sample. The studies provided evidence for the effect of procedural fairness climate on increased societal identification, which in turn mediates the fairness effect on increased well-being and psychological health. Societal actors can use procedural fairness to increase well-being when making decisions that involve ethnic minorities.
A heated debate developed in South Africa as to the meaning of ‘deliberative democracy’. This debate is fanned by the claims of ‘traditional leaders’ that their ways of village-level deliberation and consensus-oriented decision-making are not only a superior process for the African continent as it evolves from pre-colonial tradition, but that it represents a form of democracy that is more authentic than the Western version. Proponents suggest that traditional ways of deliberation are making a come-back because imported Western models of democracy that focus on the state and state institutions miss the fact that in African societies state institutions are often seen as illegitimate or simply absent from people's daily lives. In other words, traditional leadership structures are more appropriate to African contexts than their Western rivals. Critics suggest that traditional leaders, far from being authentic democrats, are power-hungry patriarchs and authoritarians attempting to both re-invent their political, social and economic power (frequently acquired under colonial and apartheid rule) and re-assert their control over local-level resources at the expense of the larger community. In this view, the concept of deliberative democracy is being misused as a legitimating device for a politics of patriarchy and hierarchy, which is the opposite of the meaning of the term in the European and US sense. This article attempts to contextualise this debate and show how the efforts by traditional leaders to capture an intermediary position between rural populations and the state is fraught with conflicts and contradictions when it comes to forming a democratic state and society in post-apartheid South Africa. 相似文献
I analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or tax exemptions, given the constraint that politicians want to raise a certain amount of revenue. Using data on sales taxes, I develop a model predicting a positive relationship between the number of exemptions and the sales tax rate. The estimation results provide support for this prediction. Each additional exemption is associated with an increase of between 0.10 and 0.25 percentage points in the tax rate.
Research has linked the role of education to delinquency, but much of the focus has been on general population samples and
with little attention to demographic differences. Employing a cumulative disadvantage framework that integrates elements of
informal social control and labeling theories, this article examines whether academic achievement serves as a positive turning
point and re-directs juvenile delinquents away from subsequent offending. Attention is also given to race/sex contingencies.
Using a sample of 4,147 delinquents released from Florida correctional institutions (86% male, 57% non-White, average age
at release = 16.8 years), propensity score analysis yielded two findings: youth with above average academic achievement while
incarcerated were significantly more likely to return to school post-release, and youth with above average attendance in public
school were significantly less likely to be re-arrested in the 1-year post-release period. While the academic gains were pronounced
among African-American males, the preventive effects of school attendance are similar across race and sex, suggesting that
education can be a part of a larger prevention effort that assists juvenile delinquents in successful community re-entry. 相似文献
Russia’s challenge to the post-cold war order, and the rise of Islamic State have resulted in a call for increased military spending among NATO members. Despite the increased demand for UN peace operations, any expansion is unlikely to benefit the world organisation. Instead we see an increasing reliance upon regional organisations like the African Union, European Union and NATO, in particular, for robust peace operations. An analysis of Western states (France, Germany and the USA) suggests that future investments in weaponry, technology and staff will primarily benefit NATO and the EU, but not the United Nations. 相似文献
Dual-credit courses expose high school students to college-level content and provide the opportunity to earn college credits, in part to smooth the transition to college. With the Tennessee Department of Education, we conduct the first randomized controlled trial of the effects of dual-credit math coursework on a range of high school and college outcomes. We find that the dual-credit advanced algebra course alters students’ subsequent high school math course-taking, reducing enrollment in remedial math and boosting enrollment in precalculus and Advanced Placement math courses. We fail to detect an effect of the dual-credit math course on overall rates of college enrollment. However, the course induces some students to choose four-year universities instead of two-year colleges, particularly for those in the middle of the math achievement distribution and those first exposed to the opportunity to take the course in eleventh rather than twelfth grade. We see limited evidence of improvements in early math performance during college. 相似文献