144 results on '"GENSCHEL, PHILIPP"'
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2. Alles ganz normal! Eine institutionelle Analyse der Euro-Krise
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Genschel, Philipp and Jachtenfuchs, Markus
- Published
- 2013
3. Political Institutions and Income Taxes
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Genschel, Philipp, Seelkopf, Laura, Andersson, Per F., Genschel, Philipp, Seelkopf, Laura, and Andersson, Per F.
- Abstract
The chapter analyses the link between political institutions and the adoption of income taxes. The main claim is that this link differs across different types of income tax. The personal income tax represents primarily an investment in fiscal capacity. Hence, its introduction depends crucially on political institutions that constrain executive power. The corporate income tax, by contrast, falls more heavily on the rich. As a consequence, its adoption depends critically on democratic institutions that allow for broad political participation. The chapter explores these predictions for a global sample of countries. The results support the contention that executive constraints facilitate personal income tax adoption, while corporate income taxes are more likely to be adopted by countries with broad suffrage rights., The chapter analyses the link between political institutions and the adoption of income taxes. The main claim is that this link differs across different types of income tax. The personal income tax represents primarily an investment in fiscal capacity. Hence, its introduction depends crucially on political institutions that constrain executive power. The corporate income tax, by contrast, falls more heavily on the rich. As a consequence, its adoption depends critically on democratic institutions that allow for broad political participation. The chapter explores these predictions for a global sample of countries. The results support the contention that executive constraints facilitate personal income tax adoption, while corporate income taxes are more likely to be adopted by countries with broad suffrage rights.
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- 2022
4. L'État et l'exercice de l'autorité politique Dénationalisation et administration
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GENSCHEL, Philipp and ZANGL, Bernhard
- Published
- 2011
5. Report on the expansion of the EUDIFF 1 dataset
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JACHTENFUCHS, Markus, GENSCHEL, Philipp, and MIGLIORATI, Marta
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Differentiated integration ,European Union ,Core state powers - Abstract
The present report makes an overview of the progresses made so far in Work Package 5. At this initial stage, the main aim was to develop a new coding for core state powers in EU legislation. Such coding serves the purpose of expanding EUDIFF1 through new information on core state powers integration. The report is structured as follows: after a brief introduction, Section I presents a tripartite categorization of core state powers modes of integration. Section II tests the plausibility of the proposed categorisations through an empirical analysis that explores primary legislation from 1952 to 2016. Section III discusses the possibility of a more fine-grained distinction.
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- 2022
6. Differentiated integration and core state powers : the EU budget and Justice and Home Affairs
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JACHTENFUCHS, Markus, GENSCHEL, Philipp, MIGLIORATI, Marta, and LOSCHERT, Franziska
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Justice and Home Affairs ,EU budget ,Differentiated integration ,European Union ,Core state powers - Abstract
This paper studies two areas of Core State Powers (CSP), i.e. the EU budget and Justice and Home Affairs. The two cases have the aim to reconstruct how Differentiated Integration (DI) has developed over time in these two specific domains. While the aim is the same for both cases, the way the cases are structured is substantially different. This is due to various reasons. First, the politics of the EU budget go back to the early days of the EU, while JHA is a post-Maastricht feature. This implies that the budget case study concentrates on a much longer time span. Second, DI in the budget interests several member states, while in JHA it is a phenomenon circumscribed to fewer members. Finally, the politics of the budget are decided through intergovernmental negotiations, while JHA is a rather supranationalised policy that relies a lot on secondary legislation and EU executive bodies such as EU agencies. This project received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement number 822304. The content of this document represents only the views of the InDivEU consortium and is its sole responsibility. The European Commission does not accept any responsibility for use that may be made of the information it contains
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- 2022
7. Report on the expanded EUDIFF 1 dataset
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JACHTENFUCHS, Markus, GENSCHEL, Philipp, and MIGLIORATI, Marta
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Differentiated integration ,European Union ,Core state powers ,Dataset - Abstract
This report provides a general overview of the dataset under construction for WP5, EUDIFF-RES, focusing on differentiated integration in core state powers (CSP) in the European Union (EU). The report explains the rationale behind the data collection and provides an outline of the information gathered so far. The aim of the report is to make the dataset easily accessible to anyone who wishes to utlise it for further research.
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- 2022
8. Report on patterns of variation in DI across areas of core state power and instruments of integration
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JACHTENFUCHS, Markus, GENSCHEL, Philipp, and MIGLIORATI, Marta
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Instruments of integration ,Differentiated integration ,European Union ,Core state powers - Abstract
The paper summarises different patterns of differentiation and reintegration in core state powers during the post-Maastricht period, based on the EUDIFF-RES dataset. Moreover, it offers a theoretical framework able to explain the observed variation. The framework is further tested by means of short empirical illustrations taken from different policy areas. Overall, the EUDIFF-RES dataset substantially contributes to our understanding of CSP differentiated integration by revealing that the behaviour of states vis-a-vis core state powers varies greatly according to the kind of resource, as well as the costs and opportunities attached to it.
- Published
- 2022
9. European solidarity : silver linings through dark clouds
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HEMERIJCK, Anton, RUSSO, Luís, and GENSCHEL, Philipp
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Published online: 6th June 2022 It is striking how vocal and proactive the European Commission and other European Union institutions (such as the European Central Bank) have become on issues of European solidarity in recent years. The European Pillar of Social Rights of 2017 reflected a genuine commitment to enhance the social dimension of the single market and economic and monetary union. Since 2020, NextGenerationEU has promoted fiscal solidarity to overcome the aftershocks of the Great Recession and the pandemic, with quite assertive country-specific recovery-and-resilience plans. This year has seen an even stronger resurgence of geopolitical solidarity in confronting Vladimir Putin’s war on Ukraine. Support for a more robust EU has also shone through the citizens’ panels of the Conference on the Future of Europe and the favourable political reaction to their recommendations. European solidarity has always been in high demand—but today, at long last, there is also fairly strong supply.
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- 2022
10. Metamorphosen des Staates – vom Herrschaftsmonopolisten zum Herrschaftsmanager
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Genschel, Philipp and Zangl, Bernhard
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- 2008
11. Der Wohlfahrtsstaat im Steuerwettbewerb
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Genschel, Philipp
- Published
- 2000
12. How did the COVID-19 pandemic change citizens’ attitudes towards the EU, towards national governments and towards each other?
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GENSCHEL, Philipp and GENSCHEL, Philipp
- Abstract
This presentation will report on the results of the April 2021 wave of the EUI-YouGov European Solidarity Survey and compare them to previous years. Did COVID-19 enhance or erode trust in national governments? Did it boost or undermine public support for the EU and for European integration? How did it affect the willingness to share resources – money, medical equipment, intensive-care beds, or vaccines – across European borders? How did the pandemic change citizens’ perceptions of policy priorities and challenges? European averages will be explained, as well as variation across member states, social classes, and political preferences (left-right; cosmopolitan – nationalist). Areas of continuity and change will be identified and compared to 2020 and 2019.
- Published
- 2021
13. Global tax coordination : is there hope?
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GENSCHEL, Philipp and GENSCHEL, Philipp
- Abstract
Taxation might be a national prerogative, but it is an international headache, with various international organizations working over time on improving international tax coordination. From an initial focus on double taxation and tax evasion, concerns about tax competition and tax havens have increased in salience in the 1990s, with the globalization of markets and the shift towards the knowledge economy. More recently, climate change, digitization, and wealth inequalities within and between nations entered the agenda. Is better international coordination for corporate taxation in this context a way to check rising global income and wealth inequalities? What is the impact of the shift to digital on tax bases? Which role could the EU play in addressing global tax coordination issues?
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- 2021
14. Wenn Kriege chronisch werden: Der Bürgerkrieg
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Genschel, Philipp and Schlichte, Klaus
- Published
- 1997
15. Wenn Reden Silber und Handeln Gold ist. Kooperation und Kommunikation in der internationalen Bankenregulierung
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Genschel, Philipp and Plümper, Thomas
- Published
- 1996
16. Supranational agents as de-commitment devices : the ECB during the Eurozone crisis
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GENSCHEL, Philipp and TESCHE, Tobias
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Values and rights ,CoFoE - Abstract
Date written: February 21, 2020 We argue that the independent agency of EU institutions can serve not only to tie the member states to previous policy commitments, as argued in the extant literature, but also to untie member states from commitments that have become outdated and harmful. The European Central Bank saved the Euro in 2012 not by enforcing the monetary financing prohibition or the no-bail-out clause of the Treaty more strictly but by flouting them. We develop our de-commitment account of supranational agency theoretically, show its workings empirically by a case study of the Eurozone crisis, and discuss its scope conditions. We surmise that supranational de-commitment is a common feature of EU politics.
- Published
- 2020
17. EU-Solidarität in Zeiten von Covid-19
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Cicchi, Lorenzo, primary, Genschel, Philipp, additional, Hemerijck, Anton, additional, and Nasr, Mohamed, additional
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- 2020
- Full Text
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18. How fragmentation can improve co-ordination: setting standards in international telecommunications
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Genschel, Philipp
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Standards committees -- Planning ,Telecommunications equipment industry -- Standards ,Telecommunications equipment industry -- Planning ,Bureaucracy -- Research ,Telecommunications equipment industry ,Company business planning ,Business ,Business, general ,United Nations. Telecommunication Standardization Sector -- History - Abstract
Abstract There is a stark contrast between the way industrial economics asks us to think about standard setting in telecommunications and the way standard-setting is actually organized. On the one [...]
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- 1997
19. The governor's dilemma: Competence versus control in indirect governance
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Abbott, Kenneth W., Genschel, Philipp, Snidal, Duncan, and Zangl, Bernhard
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governance ,Regieren ,ddc:320 ,competence ,Kontrolle ,Prinzipal-Agenten Theorie ,agent-principle theory ,control ,Kompetenz - Abstract
No governor has sufficient capabilities to govern single-handedly; all governors rely on agents, and thus become principals. The "governor's dilemma" results from the tradeoff between agent competence and principal control. Competent agents are difficult to control because their policy contributions give them leverage over the principal; principal control impedes agent competence by constraining the development and exercise of agent capabilities. If a principal emphasizes control, it limits agent competence and risks policy failure; if it emphasizes competence, it provides opportunistic agents freedom to maneuver and risks control failure. This competence-control tradeoff applies in all governance domains: democratic or autocratic, domestic or international, public or private. We extend principal-agent theory by identifying four modes of indirect governance based on ex ante and ex post control relations: delegation, trusteeship, cooptation and orchestration. We then theorize the principal's choice among these modes as it seeks to balance competence and control. Finally, we analyze how the competence-control tradeoff contributes to dynamic instability within and across the modes of indirect governance. Kein Regierungschef hat ausreichend Fähigkeiten, um alleine zu regieren zu können. Daher vertrauen alle Regierenden auf Agenten (Beauftragte) und werden so zum Prinzipal (Auftraggeber). Das "Dilemma der Regierenden" resultiert aus dem Trade-off zwischen der Kompetenz der Agenten und den Kontrollmöglichkeiten des Prinzipals. Kompetente Agenten sind schwierig zu kontrollieren, da sie durch ihre Policy-Expertise eine Hebelwirkung besitzen. Eine Kontrolle durch den Prinzipal verhindert die Entfaltung der Kompetenz des Agenten, indem die Entwicklung sowie die Umsetzung der Fähigkeiten des Agenten eingeschränkt werden. Setzt der Prinzipal also auf Kontrolle, limitiert er die Kompetenz des Agenten und riskiert das Scheitern von Policies. Setzt er hingegen auf die Kompetenz, riskiert der Prinzipal die Kontrolle zu verlieren, da opportunistische Agenten zu viel Bewegungsfreiheit besitzen. Dieser Trade-off zwischen Kompetenz und Kontrolle existiert in allen Regierungsbereichen, egal ob demokratisch oder autokratisch, innen- oder außenpolitisch, öffentlich oder privat. Wir erweitern die Prinzipal-Agenten-Theorie, indem wir vier Modi des indirekten Regierens identifizieren, die auf ex ante- und ex post-Aspekten der Kontrollmöglichkeiten basieren: Delegation, Treuhandschaft, Kooptation und Orchestrierung. Anschließend befassen wir uns mit den daraus entstehenden Möglichkeiten des Prinzipals, Kompetenz und Kontrolle gleichermaßen auszubalancieren. Abschließend analysieren wir, wie der Trade-off zwischen Kompetenz und Kontrolle zu einer dynamischen Instabilität innerhalb und zwischen den Modi des indirekten Regierens beiträgt.
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- 2018
20. Schöne Aussichten: Europa hat die Wahl
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Genschel, Philipp, primary
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- 2019
- Full Text
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21. From market integration to core state powers : the Eurozone crisis, the refugee crisis and integration theory
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GENSCHEL, Philipp and JACHTENFUCHS, Markus
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Eurozone crisis ,Neofunctionalism ,Liberal intergovernmentalism ,Refugee crisis ,Core state powers - Abstract
The Eurozone crisis and the refugee crisis are showcases of the problems associated with the EU’s shift from market integration to the integration of core state powers. The integration of core state powers responds to similar functional demand factors as market integration (interdependence, externalities and spill-over) but its supply is more tightly constrained by a high propensity for zero-sum conflict, a functional requirement for centralized fiscal, coercive and administrative capacities, and high political salience. We show how these constraints structured the initial design of EMU and Schengen, made them vulnerable to crisis, and shaped policy options during the crises: they made horizontal differentiation unattractive, re-regulation ineffective, centralized risk and burden sharing unfeasible and the externalization of adjustment burden to non-EU actors necessary by default. In conclusion, we explore possible escape routes from the trap.
- Published
- 2017
22. More integration, less federation : the European integration of core state powers
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GENSCHEL, Philipp and JACHTENFUCHS, Markus
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Differentiated integration ,Core state powers ,Integration theory ,Politicization ,New intergovernmentalism - Abstract
We map the pattern and extent of the European integration of core state powers (coercive force, public finance, and public administration) and analyze causes and consequences. We highlight two findings: First, in contrast to historical examples of federal state building, where the nationalization of core state powers precipitated the institutional, territorial and political consolidation of the emerging state, the European integration of core state powers is associated with the institutional, territorial and political fragmentation of the EU. Second, in contrast to European market integration, state elites and mass publics, not organized business interests, are the prime drivers of integration.
- Published
- 2015
23. The Fiscal Anatomy of a Regulatory Polity : Tax Policy and Multilevel Governance in the EU
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Genschel, Philipp and Jachtenfuchs, Markus
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Rechtsprechung ,Steuerpolitik ,EU-Steuerrecht ,Governance-Ansatz ,ddc:330 ,EU-Staaten - Abstract
The paper analyzes the common assumption that the EU has little power over taxation. We find that the EU’s own taxing power is indeed narrowly circumscribed: Its revenues have evolved from rather supranational beginnings in the 1950s towards an increasingly intergovernmental system. Based on a comprehe nsive analysis of EU tax legislation and ECJ tax jurisprudence from 1958 to 2007, we show that at the same time, the EU exerts considerable regulatory control over the member states’ taxing power and imposes tighter constraints on member state taxes than the US federal government imposes on state taxation. These findings contradict the standard account of the EU as a regulatory polity which specializes in apolitical issues of market creation and leaves political issues to the member states: Despite strong safeguards, the EU massively regulates the highly salient issue of member state taxation.
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- 2014
24. International organizations as orchestrators
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ABBOTT, Kenneth W., GENSCHEL, Philipp, SNIDAL, Duncan, ZANGL, Bernhard, ABBOTT, Kenneth W., GENSCHEL, Philipp, SNIDAL, Duncan, and ZANGL, Bernhard
- Abstract
International Organizations as Orchestrators reveals how IOs leverage their limited authority and resources to increase their effectiveness, power, and autonomy from states. By 'orchestrating' intermediaries - including NGOs - IOs can shape and steer global governance without engaging in hard, direct regulation. This volume is organized around a theoretical model that emphasizes voluntary collaboration and support. An outstanding group of scholars investigate the significance of orchestration across key issue areas, including trade, finance, environment and labor, and in leading organizations, including the GEF, G20, WTO, EU, Kimberley Process, UNEP and ILO. The empirical studies find that orchestration is pervasive. They broadly confirm the theoretical hypotheses while providing important new insights, especially that states often welcome IO orchestration as achieving governance without creating strong institutions. This volume changes our understanding of the relationships among IOs, nonstate actors and states in global governance, using a theoretical framework applicable to domestic governance.
- Published
- 2015
25. Tax competition and fiscal democracy
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Genschel, Philipp and Schwarz, Peter
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How does international tax competition affect fiscal democracy? To what extent does it constrain the autonomy of democratic governments in choosing the level and structure of national taxation? While tax competition has not reduced the level of total taxation in OECD-22 countries, it has revenue effects at the level of selected taxes, especially taxes falling on mobile tax bases such as the corporate tax or taxes on private capital income. The nominal tax burden has shifted from capital to labor and consumption (domestic redistribution). While this result suggests that tax competition has a negative effect on national tax autonomy, because all competing countries see their ability to tax mobile capital constrained, small countries see their capacity to raise revenue from mobile capital increased at the expense of large countries (international redistribution). Because of these countervailing effects, the overall effect on small countries is ambiguous. By contrast, the tax autonomy of large countries has unambiguously declined because international and domestic pressures work in the same direction. Given that governments have to meet mandatory spending requirements on the expenditure side this may have contributed to higher fiscal deficits in large countries.
- Published
- 2012
26. Beyond the regulatory polity? : the European integration of core state power
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GENSCHEL, Philipp, JACHTENFUCHS, Markus, GENSCHEL, Philipp, and JACHTENFUCHS, Markus
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Most EU-scholars conceive of the EU as a multilevel polity with strong powers to regulate economic policy externalities among the member states but little power to intervene in, let alone assume, core functions of sovereign government ('core state powers') such as foreign and defense policy, public finance, public administration, and the maintenance of law and order. This book challenges this view. Based on a systematic comparison of integration processes in military security, fiscal policy, and public administration, it finds steady progress in the integration of core state powers although with substantial sectoral variation. But the EU is not heading towards state-building. In contrast to the historical experience of national federations, the European integration of core state powers proceeds mostly by regulating national capacities, not by creating European ones, and leads to territorial fragmentation rather than increased cohesiveness.
- Published
- 2014
27. Mehr Globalisierung, weniger Wohlfahrtsstaat?
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Genschel, Philipp and Deters, Henning
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unemployment ,lcsh:History (General) and history of Europe ,lcsh:D ,taxation ,macroeconomic policy ,globalization ,welfare state ,social policy - Abstract
There are basically three stories about the globalisation-welfare state nexus. The first story argues that globalisation is the cause of the chronic crisis of the welfare state (globalization theory). The second maintains that whatever the cause of the welfare state crisis, globalisation is not part of it (globalization sceptics). The third story holds that globalisation, far from causing the welfare state’s troubles, is a consequence of these troubles and part of their solution (revisionism). The paper reviews each of these stories and traces their intellectual origins., Österreichische Zeitschrift für Geschichtswissenschaften, Bd. 20 Nr. 1 (2009): Fortschritt
- Published
- 2009
28. Speeding up, down the hill: how the EU shapes corporate tax competition in the single market
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Genschel, Philipp, Kemmerling, Achim, and Seils, Eric
- Abstract
We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU tax competition, 3) tax coordination, by restricting the range of competitive instruments at the disposal of governments, and 4) supranational judicial review by limiting the scope of unilateral defences against tax competition (judicialization). As a consequence, tax competition is significantly stronger in the EU, and the race to the bottom in corporate tax rates more pronounced than in the rest of the world.
- Published
- 2008
29. Transformations of the State
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Genschel, Philipp and Zangl, Bernhard
- Abstract
Since the second half of the twentieth century, the gradual nationalization of political authority that was typical for much of the State’s history since the seventeenth century has come to a standstill and given way to the denationalization of political authority. Non-state actors acquire political authority, thus giving rise to a complex network of political authorities, in which the State is only one authority among others. Yet, the denationalization of political authority remains fragmentary and incomplete. No non-state authority, be it an international institution, a private business or transnational organization, has the capacity to supplant the State. In fact, they all remain reliant on the State because only the State can provide the complementary resources that non-state actors lack to exercise political authority effectively and legitimately. For this reason, the State remains the key body of authority despite denationalization and the accretion of political authority by non-state entities. Its role has changed, however. The State no longer exercises authority always directly and exclusively through its own powers and resources, but more and more indirectly, by providing and complementing the powers and resources of non-state actors. The state remains the central authority but its role is transforming: once monopolist, the state is now becoming a manager of political authority.
- Published
- 2008
- Full Text
- View/download PDF
30. Die Zerfaserung von Staatlichkeit und die Zentralität des Staates
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Genschel, Philipp and Zangl, Bernhard
- Abstract
Staatlichkeit zerfasert. Der seit dem 15. Jahrhundert verlaufende Prozess der Aneignung von Herrschaftsbefugnissen durch den Staat hat sich in der zweiten Hälfte des 20. Jahrhunderts umgekehrt. Der Staat übt Herrschaft oft nicht mehr alleine aus, sondern koordiniert, integriert, initiiert und ergänzt die Herrschaftsausübung anderer nicht-staatlicher Herrschaftsträger. Er wandelt sich vom Herrschaftsmonopolisten zum Herrschaftsmanager.
- Published
- 2007
31. Zerfaserung und Selbsttransformation: das Forschungsprogramm Staatlichkeit im Wandel
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Zangl, Bernhard, Leibfried, Stephan, and Genschel, Philipp
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Im Sonderforschungsbereich 597 (TranState) wird seit 2003 der Wandel von Staatlichkeit in der OECD-Welt des ausgehenden 20. und beginnenden 21. Jahrhunderts untersucht. Ausgangspunkt und Vergleichsmaßstab ist dabei der demokratische Rechts- und Interventionsstaat – im Folgenden DRIS – der 1960er und 1970er Jahre. Der DRIS war durch eine hohe Konzentration von Verantwortung für die Erbringung eines breiten Portfolios normativer Güter gekennzeichnet. Der DRIS war Gewaltmonopolist und Rechtsgarant, zentrale Legitimationsinstanz und universelle Wohlfahrtsversicherung. Jenseits des DRIS gab es keine Institution, die wesentlich an der Erbringung dieser normativen Güter beteiligt gewesen wäre. Deshalb sprechen viele im Rückblick auf diese beiden Jahrzehnte vom „Goldenen Zeitalter des Staates“. Der Sonderforschungsbereich (Sfb) untersucht, wie sich Staatlichkeit seit diesem vermeintlich Goldenen Zeitalter gewandelt hat, analysiert die Ursachen des Wandels und fragt nach dessen Auswirkungen.
- Published
- 2006
32. Globale Strukturen und deren Steuerung: Auswertung der Ergebnisse eines Förderprogramms der VolkswagenStiftung
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Mayntz, Renate, Bogdandy, Armin von, Genschel, Philipp, and Lütz, Susanne
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ddc:300 - Abstract
Einleitung und Zusammenfassung Renate Mayntz 1 Auftrag und Ablauf 2 Zum Instrument der Ergebnissynthese 3 Zum wissenschaftlichen Ertrag 4 Zur Evaluation der Förderinitiative Auswertung der rechtswissenschaftlichen Projekte Armin von Bogdandy Vorbemerkungen 1 Globalisierung: rechtswissenschaftliche Phänomenbeschreibungen 1.1 Beschreibungsperspektive „Recht als Regelungsinstrument“ 1.2 Beschreibungsperspektive „Recht als Kulturerscheinung“ 1.3 Beschreibungsperspektive „Staatendämmerung“ 2 Die Problematik der Globalisierung: Steuerungsverlust des Rechts? 3 Governance 3.1 Institutionen der Governance 3.1.1 Governance durch ein fortentwickeltes UN-System 3.1.2 Andere Institutionen der Governance und Kompetenzfragen 3.2 Steuerungsziele 3.2.1 Menschenrechte 3.2.2 Andere Ziele, insbesondere „reflexive Selbststeuerung“ 3.3 Völkerrecht als Globalisierungssteuerungsrecht 3.3.1 Zur Leistungsfähigkeit des Völkerrechts 3.3.2 Institutionen und Akteure 3.3.3 Instrumente und Verfahren rechtlicher Steuerung 3.3.4 Verantwortlichkeit und Legitimität 3.4 Andere Regulierungsinstanzen und -instrumente 3.4.1 Neue staatliche Regulierungstechniken 3.4.2 Akte privater Akteure zur Regelung und Steuerung der Globalisierung 4 Evaluierung Literatur und ausgewertete Projekte Auswertung der wirtschaftswissenschaftlichen Projekte Philipp Genschel unter Mitarbeit von Thomas Rixen und Ingo Rohlfing Einleitung und Methode 1 Globalisierung: Beschreibungsformen des Phänomens 1.1 Art und Stärke grenzüberschreitender Austauschprozesse 1.2 Welche Rolle haben neue Technologien, Organisationen, Institutionen bei der Entwicklung dieser Ströme gespielt? 2 Globalisierungsprobleme 2.1 Was ist das Problem? 2.2 Welche sachliche und räumliche Reichweite hat das Problem? 2.3 Wer ist vom Problem betroffen? 2.4 Wie sieht die Konfliktstruktur aus? 3 Governance 3.1 Normative Kriterien für eine optimale Problemlösung 3.2 Empirische Ansätze zu einer internationalen Problemlösung 3.3 Welche Verteilungswirkung hat die Lösung? 3.4 Räumliche Reichweite der Lösung 3.5 Sachliche Reichweite der Lösung 4 Schlussbemerkung Literatur und ausgewertete Projekte Auswertung der sozialwissenschaftlichen Projekte Susanne Lütz unter Mitarbeit von Thomas R. Eimer Vorbemerkungen 1 Was ist Globalisierung? 1.1 Ökonomische Dimensionen von Globalisierung 1.2 Ursachen von Globalisierung 1.3 Probleme von Globalisierung 2 Probleme 2.1 Voraussetzungen und Folgen von Globalisierung 2.2 Ende des Ost-West-Konfliktes und die Folgen 2.3 Steuerungstheoretische Fragestellungen 3 Konflikttypen 3.1 Verteilungskonflikte 3.2 Kognitive Konflikte 3.3 Machtkonflikte 4 Steuerungsstrukturen 4.1 Internationale Organisationen 4.1.1 UNO-Netzwerke 4.1.2 Internationaler Gerichtshof (IGH) 4.1.3 International Labour Organization (ILO) 4.1.4 Weltbank 4.1.5 Internationaler Währungsfonds (IWF) 4.1.6 Welthandelsorganisation (WTO) 4.2 Regionale Kooperationsverbünde 4.2.1 NATO und OSZE 4.2.2 EU 4.2.3 Regionale Kooperationen in Mittel- und Südamerika 4.2.4 Interregionale Kooperationen 4.3 Hegemonie 4.4 Zwischenstaatliche Regime 4.5 Private Akteurnetzwerke 4.6 Öffentlich-private Akteurnetzwerke 5 Steuerungs- und Koordinationsformen 5.1 Steuerungsinstrumente 5.1.1 Zwang 5.1.2 Militärische Gewalt 5.1.3 Klagen / Gerichtsverfahren 5.1.4 Konfliktschlichtungsverfahren 5.1.5 Finanzielle Anreize 5.1.6 Prozedurale Vorgaben 5.1.7 Naming und Shaming 5.1.8 Expertise 5.1.9 Leitbilder und Feindbilder 5.1.10 Symbolische Politik 5.2 Koordinationsmechanismen 5.2.1 Verhandlung / Bargaining 5.2.2 Diskurse / Arguing 5.2.3 Rhetorische Sprechakte 5.2.4 Private Selbstregulierung 5.2.5 Markt 5.3 Koordination in Mehrebenenstrukturen 5.3.1 Zweiebenenspiele 5.3.2. Ebenenübergreifende Diffusionsprozesse 6 Implementation 6.1 Erfolgsbedingungen 6.2 Probleme Literatur und ausgewertete Projekte Abkürzungen
- Published
- 2005
33. Globalisation and the transformation of the tax state
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Genschel, Philipp
- Abstract
How does globalisation affect taxation? The academic wisdom is split on this question. Some argue that globalisation spells the beginning of the end of the national tax state while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds no indication that globalisation will fatally undermine the national tax state, but still maintains that national tax policy is affected in a major way. The effect is not so much to force change upon the tax state as to reduce its freedom for change. Comparing the first three decades of the twentieth century to the last three decades, it is remarkable how much change and innovation there was then and how much incrementalism and stasis there is today.
- Published
- 2005
34. Globalisation and the welfare state: A retrospective
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Genschel, Philipp
- Abstract
There are basically three stories about the globalisation-welfare state nexus. The first story argues that globalisation is the cause of the chronic crisis of the welfare state. As national economies open to the international market, governments are forced to adapt to the imperatives of global competition, and this means cutting cost-intensive welfare programs (globalisation theory). The second story argues that whatever the cause of the welfare state crisis, globalisation is not part of it. There is neither theoretical reason nor empirical evidence to believe that national policy autonomy has decreased due to increasing economic interdependencies (globalisation sceptics). The third story holds that globalisation, far from causing the welfare state´s troubles, is a consequence of these troubles, and part of their solution (revisionism). The paper reviews each of these stories, and counterposes them to simple descriptive statistics on OECD countries.
- Published
- 2004
35. Die Globalisierung und der Wohlfahrtsstaat: Ein Literaturrückblick
- Author
-
Genschel, Philipp
- Abstract
In der Politikwissenschaft gibt es drei verschiedene Thesen zum Zusammenhang von Globalisierung und Wohlfahrtsstaat. Die erste behauptet, die Globalisierung sei schuld an der chronischen Krise des Wohlfahrtsstaates. Der Prozess der außenwirtschaftlichen Öffnung und internationalen Integration setze die Regierungen unter Druck, sich marktgerecht zu verhalten und zwinge sie dadurch, sich von kostenintensiven Sozialprogrammen zu verabschieden (Globalisierungstheorie). Die zweite These ist genau entgegengesetzt. Was immer die Gründe der chronischen Krise des Wohlfahrtsstaates sein mögen, der Prozess der außenwirtschaftlichen Öffnung habe damit nichts zu tun (Globalisierungsskepsis). Die dritte These schließlich lautet, dass die Globalisierung nicht nur an der Krise des Wohlfahrtsstaates unschuldig sei, sondern selbst als Produkt dieser Krise und Teil ihrer Lösung verstanden werden müsse (Revisionismus). Das Papier stellt alle drei Thesen ausführlich vor und zeichnet ihre intellektuellen Entwicklungslinien nach.
- Published
- 2003
36. Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union
- Author
-
Genschel, Philipp
- Subjects
ddc:330 - Abstract
Warum macht die Harmonisierung der Unternehmens- und Kapitalertragsbesteuerung in der Europäischen Union kaum Fortschritte, obwohl sie im Binnenmarkt heftigem Steuerwettbewerb ausgesetzt ist, und warum ist die Umsatzbesteuerung weitgehend harmonisiert worden, obwohl sie gegen Steuerwettbewerb ziemlich immun ist? Das Buch forscht nach der politischen Logik der europäischen Steuerpolitik. Es rekonstruiert die Entwicklung des Politikfeldes seit den fünfziger Jahren, untersucht, warum der Integrationsgrad insgesamt bisher so gering geblieben ist, und analysiert die Bedingungen, unter denen partielle Harmonisierungserfolge dennoch möglich waren. Am Ende steht die Frage, was sich aus alldem für die Zukunft lernen lässt. Kapitel 1 Die europäische Steuerpolitik als Untersuchungsproblem 1.1 Ein Fall von Integrationsresistenz 1.2 Untersuchungsmethode und Plan für das Buch Kapitel 2 Integrationstheoretische Perspektiven 2.1 Neofunktionalismus 2.2 Intergouvernementalismus 2.3 Mehrebenensystem Kapitel 3 Zur Vorgeschichte der europäischen Steuerpolitik 3.1 Nationale Steuern und internationale Märkte 3.2 Die Anfänge der europäischen Integration und ihre steuerpolitischen Folgen Kapitel 4 Die Harmonisierung der Umsatzsteuer 4.1 Die Harmonisierung des Steuersystems 4.2 Die Harmonisierung der Steuerbemessungsgrundlage 4.3 Der Abbau der Steuergrenzen 4.4 Warten auf das endgültige Mehrwertsteuersystem Kapitel 5 Die Harmonisierung der Kapitalbesteuerung 5.1 Die Harmonisierung der Kapitaleinkommensbesteuerung 5.2 Die Harmonisierung der Unternehmensbesteuerung Kapitel 6 Umsatz- und Kapitalsteuerharmonisierung im Vergleich 6.1 Zielsetzungen 6.2 Intergouvernementale Konflikte 6.3 Supranationale Einflüsse 6.4 Allgemeine Muster und steuerspezifische Unterschiede Kapitel 7 Warum ist die Steuerpolitik so integrationsresistent? 7.1 Die intergouvernementalistische Perspektive 7.2 Die neofunktionalistische Perspektive 7.3 Die Mehrebenenperspektive 7.4 Fazit
- Published
- 2002
37. Globalization, Tax Competition, and the Fiscal Viability of the Welfare State
- Author
-
Genschel, Philipp and Max-Planck-Institut für Gesellschaftsforschung
- Subjects
National Economy ,Volkswirtschaftstheorie ,Economics ,Körperschaftsteuer ,value added tax ,Systems of governments & states ,Wohlfahrtsstaat ,Globalisierung ,empirisch-quantitativ ,ddc:330 ,OECD member country ,OECD-Staat ,Lohnsteuer ,Mehrwertsteuer ,quantitative empirical ,empirisch ,Ökosteuer ,Wirtschaft ,Besteuerung ,corporate tax ,Staatsformen und Regierungssysteme ,Öffentliche Finanzen und Finanzwissenschaft ,environment tax ,Political System, Constitution, Government ,Public Finance ,OECD ,ddc:300 ,ddc:321 ,trade tax ,Gewerbesteuer ,taxation ,withholding tax ,Staat, staatliche Organisationsformen ,empirical ,globalization ,welfare state - Abstract
Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders cause tax competition, which in turn leads to a race to the bottom in capital taxation. However, the data show that revenues from capital taxation are fairly stable in OECD countries. Some observers conclude from this that globalization does not pose much of a challenge to the welfare state. This conclusion is unwarranted because it overlooks that tax competition was not the only challenge facing welfare states during the 1980s and 1990s. There was also slow growth, rampant unemployment, and high levels of precommitted spending. These problems exerted countervailing pressures that prevented a race to the bottom in taxation. Yet, this does not mean that national autonomy has not been diminished. The welfare state is trapped in between external pressures to reduce the tax burden on capital and internal pressures to maintain revenue levels and relieve the tax burden on labor. The conventional wisdom and its critics 2 Did tax competition change the structure of taxation? 3 Would total taxation be higher without tax competition? 4 Would capital tax revenues be higher without tax competition? 4.1 Corporate taxes 4.2 Taxes on financial income 5 Would taxes on labor and consumption be lower without tax competition? 5.1 Labor taxes 5.2 Consumption taxes 5.3 Green taxes
- Published
- 2001
38. Alles ganz normal!
- Author
-
Genschel, Philipp and Jachtenfuchs, Markus
- Subjects
EUROPEAN Sovereign Debt Crisis, 2009-2018 ,CRISIS management ,DECISION making ,GROUP decision making ,PROBLEM solving ,DECISION making in political science - Abstract
Copyright of Zeitschrift für Internationale Beziehungen (ZIB) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2013
39. Globale Strukturen und deren Steuerung : Auswertung der Ergebnisse eines Förderprogramms der VolkswagenStiftung
- Author
-
Max-Planck-Institut für Gesellschaftsforschung, Mayntz, Renate, Bogdandy, Armin von, Genschel, Philipp, Lütz, Susanne, Max-Planck-Institut für Gesellschaftsforschung, Mayntz, Renate, Bogdandy, Armin von, Genschel, Philipp, and Lütz, Susanne
- Abstract
"Das Vorhaben, über das hier zu berichten ist, geht auf eine Anregung des Max-Planck-Instituts für Gesellschaftsforschung (MPIfG) im Frühjahr 2003 zurück, die von der VolkswagenStiftung aufgegriffen und als Projekt finanziell gefördert wurde. Ausgangspunkt war die Beobachtung, dass in den Projekten des damals schon einige Zeit laufenden Förderschwerpunkts „Globale Strukturen und ihre Steuerung“ viele Einzelaspekte dieses Themas behandelt werden, dass sich daraus jedoch nicht ohne weiteres erkennen lässt, was sich auf einer höheren Abstraktionsebene, gewissermaßen in der Zusammenschau der Einzelergebnisse, über die sich entwickelnden globalen Strukturen und ihre Steuerung sagen lässt. Dass die an einem breit angelegten Förderprogramm beteiligten Forscher selbst das Bedürfnis haben, ihre eigenen Ergebnisse in einen größeren theoretischen Zusammenhang einzufügen, wurde sehr deutlich in den Diskussionen des von der Stiftung im Rahmen der Evangelischen Akademie in Loccum veranstalteten Kolloquiums, bei dem Anfang 2004 Ergebnisse aus dem Schwerpunkt präsentiert wurden. Eine Zusammenschau – oder Synthese – von Einzelergebnissen ist etwas anderes als eine deskriptive Zusammenfassung dessen, was in einem Förderschwerpunkt tatsächlich untersucht wurde. Es geht vielmehr darum, die Projektergebnisse aus der Perspektive einiger übergreifender Fragen zu betrachten und zu sehen, was sie zu ihrer Beantwortung beitragen können." [Autorenreferat]
- Published
- 2008
40. Taxation and democracy in the EU
- Author
-
Max-Planck-Institut für Gesellschaftsforschung, Ganghof, Steffen, Genschel, Philipp, Max-Planck-Institut für Gesellschaftsforschung, Ganghof, Steffen, and Genschel, Philipp
- Abstract
"Wie bedrohlich ist der Unternehmenssteuerwettbewerb für die Demokratie in der Europäischen Union? Die Antwort hängt in entscheidendem Maße von einer empirischen Analyse der Effekte des Steuerwettbewerbs auf die nationale Gesetzgebungsautonomie ab. Bisher sind in der vergleichenden Forschung fast nur die direkten Effekte des Steuerwettbewerbs auf Unternehmenssteuersätze und -einnahmen analysiert worden. Dieser Fokus ist zu eng. So wird systematisch übersehen, dass der Unternehmenssteuerwettbewerb auch wichtige indirekte Effekte auf die Progressivität und das Aufkommenspotenzial der persönlichen Einkommensteuer hat. Diese indirekten Effekte werden theoretisch und empirisch nachgewiesen und ihre Implikationen für die normative Debatte über das Demokratiedefi zit der EU erörtert. Die Analyse zeigt, dass die europäische Integration die Spielräume für eine eigenständige nationale Umverteilungspolitik erheblich beschränkt: Das demokratische Defi zit ist also durchaus real. Eine stärkere Politisierung der europäischen Politikagenda wäre wünschenswert, um dieses Defi zit zu mildern." [Autorenreferat], "Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It overlooks the fact that corporate tax competition also has important indirect effects on the progressivity and revenue-raising potential of personal income taxation. We elaborate on these indirect effects theoretically and empirically, and explore the implications for the normative debate on the EU’s democratic defi cit. Our fi ndings show that European integration can constrain national redistribution in a major way: the democratic defi cit is real. Greater political contestation over the EU’s policy agenda is desirable in order to mitigate this defi cit." [author's abstract]
- Published
- 2008
41. Globalization, tax competition, and the fiscal viability of the welfare state
- Author
-
Max-Planck-Institut für Gesellschaftsforschung, Genschel, Philipp, Max-Planck-Institut für Gesellschaftsforschung, and Genschel, Philipp
- Abstract
"Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders cause tax competition, which in turn leads to a race to the bottom in capital taxation. However, the data show that revenues from capital taxation are fairly stable in OECD countries. Some observers conclude from this that globalization does not pose much of a challenge to the welfare state. This conclusion is unwarranted because it overlooks that tax competition was not the only challenge facing welfare states during the 1980s and 1990s. There was also slow growth, rampant unemployment, and high levels of precommitted spending. These problems exerted countervailing pressures that prevented a race to the bottom in taxation. Yet, this does not mean that national autonomy has not been diminished. The welfare state is trapped in between external pressures to reduce the tax burden on capital and internal pressures to maintain revenue levels and relieve the tax burden on labor." [author's abstract]
- Published
- 2008
42. Der Wohlfahrtsstaat im Steuerwettbewerb
- Author
-
Max-Planck-Institut für Gesellschaftsforschung, Genschel, Philipp, Max-Planck-Institut für Gesellschaftsforschung, and Genschel, Philipp
- Abstract
"Untergräbt die Globalisierung die Finanzbasis des Wohlfahrtsstaates? In der öffentlichen Debatte klingt es oft so: Offene Grenzen provozieren eine steuerliche Unterbietungskonkurrenz und erodieren dadurch die Kapitalbesteuerung; die Gesamtsteuereinnahmen sinken. Für diese Befürchtung gibt es aber keine klaren empirischen Belege. Die Einnahmen aus der Kapitalbesteuerung sind stabil. Einige Politikwissenschaftler behaupten deshalb, die Handlungsfähigkeit des Wohlfahrtsstaates bleibe - trotz Globalisierung - erhalten. In diesem Artikel zeige ich, daß beide Positionen an derselben Schwäche leiden: Sie vernachlässigen, daß der Wohlfahrtsstaat neben der Globalisierung auch noch andere, damit nicht unmittelbar verbundene Herausforderungen zu bewältigen hatte: langsames Wirtschaftswachstum, große Arbeitslosigkeit, strukturell hohe Staatsausgaben. Während der achtziger und neunziger Jahre steckte er nicht in einer Unterbietungskonkurrenz, sondern in der Klemme zwischen dem externen Druck, die Kapitalbesteuerung zu senken einerseits und andererseits dem internen Druck, Arbeit steuerlich zu entlasten und das Niveau der Gesamtsteuereinnahmen zu verteidigen." [Autorenreferat], "Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital taxation are fairly stable in OECD countries. Some observers conclude that globalization is not much of a challenge to the welfare state. In this paper, I argue that both positions suffer from the same deficiency: They ignore that globalization was not the only challenge that the welfare state had to deal with in the 1980s and 1990s. There was also slow growth, rampant unemployment, and high levels of precommitted spending. These problems prevent a race to the bottom and trap the welfare state in a pincer movement between external pressures to reduce the tax burden on capital on the one hand, and internal pressures to defend revenue levels and relieve the tax burden on labor on the other." [author's abstract]
- Published
- 2008
43. Civil war as a chronic condition
- Author
-
GENSCHEL, Philipp and SCHLICHTE, Klaus
- Abstract
English version of 'Wenn Kriege chronisch werden : der Bürgerkrieg', (1997), in the journal 'Leviathan'
- Published
- 1998
44. Regulatory Competition and International Cooperation
- Author
-
Genschel, Philipp and Plümper, Thomas
- Subjects
genetic structures ,ddc:300 - Abstract
Recent research has shown that regulatory competition does not necessarily lead to downward pressures on regulation, but may at times also push the level of regulation upwards. Extending David Vogel's "California effect" argument, this paper shows that such upward pressure may not only result directly from the dynamics of the competitive process but also from international cooperation. Evidence from two case studies on international capital market regulation is used to identify the conditions under which cooperation in the shadow of regulatory competition is likely to succeed or fail. The successful multilateral standardisation of banking capital requirements in the BIS is compared to failed attempts to harmonise interest taxation across EC member states.
- Published
- 1997
45. The dynamics of inertia: Institutional persistence and institutional change in telecommunications and health care
- Author
-
Genschel, Philipp
- Abstract
There is a tendency in the new institutionalist literature to equate institutional inertia with stasis and 'no-change'. Using case studies from the international telecommunications regime and the German health care system, the paper tries to show that this equation is wrong. Inertia does not necessarily prevent institutional change. It can interfere with the replacement of old institutions, but it is compatible with other forms of institutional transformation. Inert structures can be patched up with new structures or transposed to new functions. The paper analyzes patching up and transposition as distinct modes of institutional change and assesses their potential for adapting institutional arrangements to new environmental conditions. It concludes that inertia should not be contrasted with institutional change per se because inertia allows for and may even be a prerequisite of change.
- Published
- 1995
46. Transformations of the state. From monopolist to manager of political authority
- Author
-
Genschel, Philipp, primary and Zangl, Bernhard, additional
- Published
- 2008
- Full Text
- View/download PDF
47. From National Hierarchies to International Standardization: Historical and Modal Changes in the Coordination of Telecommunications
- Author
-
Genschel, Philipp and Werle, Raymund
- Subjects
ddc:300 - Abstract
Die Konvergenz von Telekommunikation und Datenverarbeitung hat eine globale Expansion von Netzen und Diensten ausgelöst, die von einer Deregulierung des Sektors begleitet wurde. Eine Vielzahl heterogener Akteure auf dem Weltmarkt muß die jeweiligen Entwicklungs- und Produktionsaktivitäten ebenso wie das Angebot neuer Dienste koordinieren. Der alte Modus hierarchischer Koordination, der technische, ökonomische und politische Steuerung internalisierte und sich in der Ära souveräner Nationalstaaten früherer Jahrzehnte etablierte, ließ sich nicht in eine transnationale Hierarchie transformieren. Koordination beschränkt sich daher auf die Herstellung technischer Kompatibilität von Systemen der Telekommunikation. Es hat sich ein Netz internationaler und regionaler Standardisierungsgremien herausgebildet, das ständig größer wird. Diese Gremien erarbeiten die benötigten Empfehlungen, die eher optional und komplementär als substitutiv sind, was eine Arbeitsteilung anstelle von Konkurrenz begünstigt hat. The convergence of telecommunications and computer technology stimulated a global expansion of networks and services which was accompanied by a deregulation of this industry. In the liberalized worldmarket a great number of heterogeneous actors must coordinate the development and production of technology as well as the provision of new services. The old mode of hierarchical coordination internalizing technical, economic and political control, which originated from the sovereign state system of earlier decades, could not be transformed into transnational hierarchy. Thus coordination is widely restricted to achieving technical compatibility of telecommunications systems. A network of international and regional standardization committees, growing in number, has evolved. They issue the required technical recommendations, which are usually more complementary and optional than substitutive, so that division of labor instead of competition prevails. Abstract 1 Introduction 2 Large Technical Systems in National Containment: The Old Order in Telecommunications 3 From National Isolation to Minimal International Coordination 3.1 Modes of International Coordination: Some Theoretical Considerations 3.2 The Long Road to Little International Coordination 4 Trans-border Expansion of Telecommunications and the Erosion of the Old Order 5 Technical Systems' Compatibility Requirements and the Proliferation of International Standardization 5.1 Basic Problems of International Standardization Procedures 5.2 The Proliferation of International Standardization Organizations 6 Conclusion Bibliography
- Published
- 1992
48. From National Hierarchies to International Standardization: Modal Changes in the Governance of Telecommunications
- Author
-
Genschel, Philipp, primary and Werle, Raymund, additional
- Published
- 1993
- Full Text
- View/download PDF
49. Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy.
- Author
-
Barile, Lory, Grossi, Giulio, Lattarulo, Patrizia, and Pazienza, Maria Grazia
- Subjects
TAX evasion ,TAXPAYER compliance ,LATE payment ,MULTILEVEL models ,TAXATION - Abstract
This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings, and non-payment of vehicle ownership taxes, integrated with fiscal data, individual data, and municipal-level data. The empirical analysis examines individual, socio-economic, and institutional factors related to this issue. Drawing a rich dataset from the 2014 Tuscany car tax, we employ a multilevel logistic model for our empirical investigation. Our findings reveal that tax evasion poses an equity problem, as the inclination to evade vehicle ownership taxes is concentrated among specific demographic categories and types of vehicles. We also suggest that regional-level policies, such as friendly warnings, could be more effective if implemented with greater rigour. Lastly, our results indicate that reinforcing civic responsibility and enhancing institutional and political quality could prove particularly beneficial in enhancing tax compliance. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
50. Motivações dos Consumidores para Incluírem o NIF nas Faturas.
- Author
-
Pinto, Gabriel, Taborda, Daniel, and Cerqueira, Pedro
- Abstract
Copyright of Revista Brasileira de Políticas Públicas is the property of Revista Brasileira de Politicas Publicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
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