Measuring the quality of election administration

How do we distinguish between a ‘genuine’, ‘free and fair’, or ‘legitimate’ election and an election that is something less? In this article, we offer an answer to this vexing question: the Election Administration Systems Index (EASI). EASI is a practical, transparent, and sustainable tool for measuring the quality of elections in the developing world. The following pages describe the current limitations in measuring election quality, detail the EASI approach, and provide a comparative analysis of the results of its pilot implementation. EASI scores are drawn from a survey of experts on elections in the target country following a recent nationwide election. The analytical framework is comprised of three electoral dimensions: participation, competition, and integrity of the process. We also divide these dimensions temporally according to the electoral cycle: either pre-election, during the election, or post-election. The final product is a set of six primary scores displayed across dimension and time. By aggregating the survey data in this fashion, we provide for a nuanced assessment of an election by each dimension and across the cycle. As our pilot results demonstrate, EASI is a diagnostic tool for identifying electoral strengths and weaknesses and serves well for comparative assessments.     

Introduction: The OECD and Policy Transfer: Comparative Case Studies

Abstract

The six articles in this issue examine the role of the OECD in policy transfer. Two articles (Kudrle on international tax agreements, and Legrand and Vas on Australia’s vocational and educational training policy) conclude that the OECD has been influential, albeit in a grinding and lengthy way. Two others (Clifton on the OECD’s “enhanced engagement” policy with five G-20 countries, and Eccleston and Woodward on tax transparency) find the OECD’s influence either patchier or even dysfunctional. Carroll’s article provides a novel analysis of policy transfer through accession processes, while Alasuutari explores transfer in terms of a comparative analysis of policy rationalizations that refer to the OECD as a “standard.” A common theme of all six articles is the way in which policy transfer is driven by exogenous pressures and crises, and how international governmental organizations like the OECD exploit these pressures to protect and expand their global relevance.     

Value-Added Tax (VAT) Development and Reform History—A Study of VAT Evolution Around the World and in China

Value-added Tax (VAT), a turnover tax levied on the value appreciated in commodities production, circulation and sale, has been widely practiced by economies worldwide for its neutrality. From the international perspective, European Union VAT and New Zealand VAT stand out as characteristic models of VAT development and reform history. With changing economic development models and the growth of e-commerce businesses, VAT systems have been upgraded to meet taxation challenges brought about by the digital economy. Recently, VAT policies and measures have been introduced particularly to combat the COVID-19 impact. In China, the VAT system has been reformed constantly over the past 40 years and has been converging with international practice. China now needs to address emerging VAT issues through legislation, tax incentives, and tax-rate grades so as to meet challenges in VAT collection and management and to suit the “new normal” of economic development.     

浅析俄罗斯新税制——石油行业发展的十字路口

石油行业在俄罗斯产业结构中占重要地位。石油行业的税收收入是俄联邦财政预算收入的重要组成部分。俄联邦政府相关部门、石油企业经过多次博弈,对原油、成品油中轻油和重油税率进行了修改,旨在寻求国家财政预算收入与石油企业的投资收益之间的最佳平衡,在国家整个宏观经济调控与石油行业健康发展之间找到最好办法。进行海外油气合作、实施海外并购,一国的财税制度甚为重要。对"走出去"的中国油气公司、企业而言,了解和掌握俄罗斯新税制的通过、实施及其将产生何种影响甚为关键。     

In the Wake of 'Good Governance': Impact Assessments and the Politicisation of Statutory Interpretation

For some time 'regulatory reform' has been a government watchword, and the streamlining and improved quality of regulation its professed ambition. Impact assessments (formerly known as regulatory impact assessments) are a significant ingredient in these governmental initiatives, now promoted by the newly created Department for Business, Enterprise and Regulatory Reform. Just as they have come to refer rather freely to the Explanatory Notes that now accompany all public Acts of Parliament, judges have also begun to invoke impact assessments when construing legislation. This paper investigates the extent of this practice and the manner in which judges employ impact assessments. It warns of the potential consequences if the judiciary avails itself too readily of these highly politicised, and sometimes deceptive, documents.
'The aim of good prose words is to mean what they say.'
G. K. Chesterton, Daily News 22 April 1905     

论我国个人所得税法改革的功能定位与模式选择

为解决收入分配格局中劳动报酬比例过低和居民收入比例过低的突出问题，需要高度重视税收调节在实现分配正义中的积极作用。为此，我国个人所得税法改革的目标应当是在逐步提高个人所得税收入规模的基础上，侧重于强化其调节收入分配的功能，选择综合与分类相结合的课税模式。     

Crisis intervention team officer dispatch, assessment, and disposition: Interactions with individuals with severe mental illness

The Crisis Intervention Team (CIT) model is a specialized police response program for people in a mental illness crisis. We analyzed 2174 CIT officers' reports from one community, which were completed during a five year period. These officers' reports described interactions with people presumed to be in a mental illness crisis. We used hierarchical logistic and multinomial regression analyses to compare transport to treatment to either transport to jail or no transport by how the calls were dispatched. The results revealed that both dispatch codes and officers' on-scene assessments influenced transport decisions. Specifically, calls dispatched as suspected suicide were more likely to be transported to treatment than calls dispatched as mental disturbance. Furthermore, calls dispatched as calls for assistance, disturbance, suspicious person, assault, suspicion of a crime, and to meet a citizen were all less likely than mental disturbance calls to result in transportation to treatment. Officer assessments of the use of substances, being off medications, signs and symptoms of mental or physical illness, and violence to self or others were associated with the likelihood of being transported to treatment. These results build on previous work that demonstrated differences in transport decisions between CIT trained and non-CIT trained officers.     

《刑法修正案(七)》对偷税犯罪影响之探析

《刑法修正案(七)》对现行刑法第二百零一条关于偷税犯罪的规定作了重大改动,给目前公安机关、检察机关、人民法院以及税务机关对具体案件的操作带来了重大的影响,如罪名问题、豁免条款问题等。     

抑制投机性房地产交易的经济杠杆——浅论“托宾税”在房地产交易市场中的运用

按照房地产市场"有保有压、结构优化"的原则,提高房地产市场调控政策的针对性和有效性。"托宾税"的精髓在于打击金融投机和调节贫富差距,符合以上原则。对房地产交易开征"托宾税"既能打击投机行为,又能筹集保障性住房建设的资金,有利于房地产市场的健康发展。     

欧美碳关税制度分析

欧美发达国家为了所谓的保护竞争力、避免碳泄漏提出了碳关税制度,但有关碳关税的概念在国际范围内还存在不一致。在界定碳关税概念的基础上,剖析欧美碳关税制度的实施基础,分析欧美碳关税制度的效果,对认清欧美发达国家的背后目的,提早做好应对之策尤为重要。