Starker Steuerwettbewerb – starke Reformen? Ein neuer Blick auf Unternehmenssteuerreformen in 15 EU‐Staaten (1998‐2011)

Although many EU‐countries have reduced corporate taxes in the recent years, there is still a substantial variance between the 12 oldest EU‐member states. This contribution revisits this variation and analyses the determinants of corporate tax reforms and their magnitude from a perspective which is new in two respects: First, we combine logistic panel regression and fsQCA analysis allowing for an integration of qualitative assessments of tax reforms in the QCA analysis. This adds to the existing studies on tax reform which almost exclusively rely on regression techniques. Second, we focus on the time period 1998‐2011 where we expect tax competition to be especially intense. The results of our analyses confirm the major impact of tax competition on national corporate tax policies. This relationship dominates the regression analyses as well as the fsQCA. Furthermore, our findings allow nuancing the existing results on the influence of institutional constraints and partisan politics.     

A European “Equivalent” to United States Export Controls: European Law on the Control of International Trade in Dual-Use Space Technologies

This article analyzes the system developed within Europe, more precisely within the European Union through European Community law, to address the security-sensitive issues involved in the export of hardware, software, and knowledge for the purpose of space activities and major space applications. The subject is introduced with reference to the far better known export control developments within the United States, such as those concerning International Traffic in Arms Regulations, and the international understandings under the Missile Technology Control Regime and Wassenaar Arrangement. European Community Regulations for export controls provide for a complex system of balances between national sovereignty and Europe-wide harmonization. This European Community regime, though ultimately still dependent upon individual state's sovereign controls, establishes an interesting measure of international harmonization in security-sensitive export controls. Although the European Community regime is fraught with many complexities, it manages to avoid some of the pitfalls evident in the United States and international regimes, notably the confusing discussions on discerning weaponry proper from other space items with dual-use potential. This is the result mainly of an approach characterized by a primary intention to harmonize, rather than to apply strict controls per se, resulting in a transparency and consistency that are not only valuable to commercial entrepreneurs, but also to those concerned primarily with the security risks posed by the international space industry. As for the space industry in particular, it is helpful that the European Community regime specifically carves out civil space activities, for example if conducted within the context of the European Space Agency or national space agency activities.     

Do Critical Citizens Foster Better Governance? A Comparative Study

Both critical citizens and governance are attracting increasing interest in political science. Strangely enough, however, the two strands of research are rarely combined. This article sheds light on the relation between governance and political criticism by focusing on Europe. The article discusses and examines whether the level of political criticism expressed by a state's citizenry correlates with or even affects the quality of governance. In contrast to the conventional ‘translation’ of criticism as discontentment, this article scrutinises ‘normative critical attentiveness’, which is explained in detail (data: International Social Survey Program 2004, module: Citizenship). Legitimate and effective governance, as measured by the World Bank indices, correlates positively with critical attentiveness: states with citizenries that regard attentiveness as a civic duty provide more legitimate and effective governance than states with less attentive citizenries. These correlations remain significant when controlled for economic development. The cause of direction is not uniform, but must be differentiated for different characteristics.     

Are democratic sanctions really counterproductive?

Previous research has shown that sanctions have a negative impact on the level of democracy in targeted authoritarian countries. This runs counter to substantive comparative literature on democratization which finds that economic stress is connected with regime collapse and democratic liberalization. To solve this puzzle, we focus on the effects of “democratic sanctions” (those that explicitly aim to promote democracy) which have become the most common type of sanction issued against authoritarian states. We introduce a new data set of imposed sanctions in the period 1990–2010 that clearly separates sanctions according to the explicit goal of the sender. Our cross-sectional time-series analysis demonstrates that although sanctions as a whole do not generally increase the level of democracy, there is in fact a significant correlation between democratic sanctions and increased levels of democracy in targeted authoritarian countries. A fundamental mechanism leading to this outcome is the increased instability of authoritarian rule as democratic sanctions are significantly associated with a higher probability of regime and leadership change.     

Paving the path: drivers of standardization participation at ISO

The Journal of Technology Transfer - Several studies investigating the trade effects of standardization have found a positive impact of the number of international standards in a country on its...     

Regulating the retirement age—Lessons from Nordic pension policy approaches

The likelihood that longevity will continue to increase has generated a search for regulation that make people work longer as they live longer, and thus not just containing pension expenditure but also enlarging labor supply, economic growth, and tax revenue. In public pension policy, Nordic countries have led the world with three types of approaches aimed at making people retire later. The first came when Sweden, followed by Finland and Norway, installed life expectancy coefficients in benefit calculation formulas. The second followed as Finland introduced age-related accrual rates and the third when Denmark indexed the pensionable age to developments in life expectancy. Since economic incentive-based regulations failed to raise exit ages sufficiently, Finland and Sweden subsequently linked pensionable ages to life expectancy like Denmark. While this policy brings out inequalities in health and workability, the fact that countries found it necessary to index the pensionable age to longevity instead of just relying on economic incentives in regulating retirement behavior may hold lessons for other countries.