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The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation 自治权作为所得税实现原则的道德基础
PRN: Political Processes Pub Date : 2016-04-01 DOI: 10.1093/acprof:oso/9780198798439.003.0013
C. Delmotte
{"title":"The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation","authors":"C. Delmotte","doi":"10.1093/acprof:oso/9780198798439.003.0013","DOIUrl":"https://doi.org/10.1093/acprof:oso/9780198798439.003.0013","url":null,"abstract":"This chapter supplements the debate on the ideal capital gains tax through its examination of a suitable technique for assessing income. On the one hand, assets can be taxed according to the annual increase in market value (the mark-to-market approach). On the other hand, the taxation of capital can be imposed on the income that one realizes from one’ s assets-such as the monetary benefits received in exchange for a transfer of property (the realization approach). Importantly, tax scholars quasi-unanimously decry the former practice in terms of equity and efficiency. Theoretically, the (diminishing) acceptance of the taxation of realized gains is merely founded on pragmatic concerns. By delivering a deontological defense of the realization principle, this chapter establishes a possible normative foundation for this theoretically denounced practice, and supplements the debate on tax reform by suggesting the promotion of efficiency or financial redistribution in an autonomy-friendly fashion.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127906045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Econometric Evaluation of a Placement Coaching Program for Recipients of Disability Insurance Benefits in Switzerland 瑞士残障保险补助受助人安置辅导计划之计量经济评估
PRN: Political Processes Pub Date : 2016-03-24 DOI: 10.2139/ssrn.2742182
Tobias Hagen
{"title":"Econometric Evaluation of a Placement Coaching Program for Recipients of Disability Insurance Benefits in Switzerland","authors":"Tobias Hagen","doi":"10.2139/ssrn.2742182","DOIUrl":"https://doi.org/10.2139/ssrn.2742182","url":null,"abstract":"This paper evaluates a placement coaching program implemented in Zurich during 2009-2013 that focused on the reemployment of persons drawing disability insurance (DI) benefits. A private company was commissioned to implement the program. Kernel-based matching and radius matching with bias adjustment estimators combined with difference-in-differences are applied to administrative panel data. The estimates point to a successful project in terms of a reduction in DI benefits and an increase in income even in the medium-run. A simple cost-benefit analysis suggests that the project was a profitable investment for the social security system. Sensitivity analyses indicate that the results are robust to confounders and further specification issues. An interesting policy implication is that it seems possible to enhance the employment prospects of disabled persons with a relatively inexpensive intervention which does not include any explicit investments in human capital.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132580030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
What Pope Francis Brings to Latin America 教宗方济各给拉丁美洲带来了什么
PRN: Political Processes Pub Date : 2016-03-01 DOI: 10.2139/SSRN.2761467
D. Levine
{"title":"What Pope Francis Brings to Latin America","authors":"D. Levine","doi":"10.2139/SSRN.2761467","DOIUrl":"https://doi.org/10.2139/SSRN.2761467","url":null,"abstract":"Since his election in 2013, Pope Francis has embodied an approach centered on personal simplicity, with a stance that is open and welcoming to all, above all to the marginalized and vulnerable: the poor, ethnic minorities, migrants fleeing violence or persecution, or victims of violence or ecological degradation. This paper examines the resonance and possible impact of the Pope’s public stance on five issues: peacemaking and violence; ecology; migration and migrants (internal and international); inequality; and gender and sexuality. Each of these issues has a long history in Latin America (as elsewhere) of public debates, campaigns for changes in law (and resistance to those changes), and mobilization and lobbying by individuals and social movements. Francis’ role is, therefore, best understood less as initiation than as encouragement and promotion. This paper takes the Pope’s visits to the region as grounds for assessing his involvement with the issues and gauging his potential impact. His actual physical presence in the region — where he goes, who he sees, what he does, and how he does it — puts a sharper and more focused spotlight on the issues than is possible with documents alone.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125123566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Structural Roots of Changes in Polish Income Inequality: 1989-2012 波兰收入不平等变化的结构根源:1989-2012
PRN: Political Processes Pub Date : 2016-02-01 DOI: 10.2139/ssrn.2763337
Aleksandra Malinowska
{"title":"Structural Roots of Changes in Polish Income Inequality: 1989-2012","authors":"Aleksandra Malinowska","doi":"10.2139/ssrn.2763337","DOIUrl":"https://doi.org/10.2139/ssrn.2763337","url":null,"abstract":"This paper considers whether massive changes to Poland’s industrial structure and to economic institutions and policies can explain trends in its pay inequality. Using a rich, continuous data set on pay differences across economic sectors and regions, this paper investigates the role of the following structural shifts: a dramatic growth in private industry, accompanied by an expansion of the financial sector; expansion of the public sector (likely surrounding EU accession); growth in the education sector; rapid non-agricultural development in rural areas; and reduction in the supply of labor to agriculture. The analysis shows that trends in inequality between regions and industries are consistent with those predicted by these explanations. Given Poland’s conservative management of the financial sector, the sector’s contribution to inequality did not change significantly in the wake of the 2008/9 financial crisis. The implication is that inequality must be understood in the context of broader structural and institutional changes, and that a narrow focus on redistributive policy may be too limited to address it.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"65 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133488320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Specific Features of Russia’s Integration in Global and Regional Value Chains 俄罗斯融入全球和区域价值链的具体特征
PRN: Political Processes Pub Date : 2015-12-23 DOI: 10.2139/ssrn.2707740
V. Idrisova, Yulia Litvinova
{"title":"Specific Features of Russia’s Integration in Global and Regional Value Chains","authors":"V. Idrisova, Yulia Litvinova","doi":"10.2139/ssrn.2707740","DOIUrl":"https://doi.org/10.2139/ssrn.2707740","url":null,"abstract":"A study of international value chains implies both estimating the scale of involvement of each country in the global economy and analysing the factors that infl uence the integration of companies based in diff erent countries in value chains. The latter is of special interest due to the necessity to improve the instruments applied in industrial and trade policies in order to create adequate conditions for boosting companies’ competitiveness in the world market, so as to ensure growth based on manufactures exports and the development of industry and the services sector. As shown by the results of our analysis, protectionist policy (raised customs tariff , imposition of non-tariff barriers) will have a negative impact on the volume of value added exports. And, on the contrary, the measures conducive to production capacity expansion will promote a country’s involvement in the global production chains, which in its turn will boost the volume of value added exports, thus creating incentives for further economic growth.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120990585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Review of Meetings of the Government of the Russian Federation in November 2015 2015年11月俄罗斯联邦政府会议回顾
PRN: Political Processes Pub Date : 2015-12-23 DOI: 10.2139/ssrn.2707711
M. Goldin
{"title":"The Review of Meetings of the Government of the Russian Federation in November 2015","authors":"M. Goldin","doi":"10.2139/ssrn.2707711","DOIUrl":"https://doi.org/10.2139/ssrn.2707711","url":null,"abstract":"At the meeting of the Government of the Russian Federation held on 16 November 2015, the draft law providing for reduction from Rb 10bn to Rb 7bn of the aggregate tax amount paid for three calendar years preceding the year in which the taxpayer received the right to switch over to a simplified VAT refund procedure was considered.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120897753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Institutions and Visa Regimes 院校及签证制度
PRN: Political Processes Pub Date : 2015-12-10 DOI: 10.2139/ssrn.2701829
Camila Gracheva, L. Polishchuk, K. Schoors, A. Yarkin
{"title":"Institutions and Visa Regimes","authors":"Camila Gracheva, L. Polishchuk, K. Schoors, A. Yarkin","doi":"10.2139/ssrn.2701829","DOIUrl":"https://doi.org/10.2139/ssrn.2701829","url":null,"abstract":"We study the impact on visa restrictions of institutions and social norms in a sending country. To this purpose, we unbundle institutions into “institutions-services”, which complement productive activities and serve as public production inputs, and “institutions-rules”, which strengthen the rule of law and constrain unproductive behavior. We propose a theoretical model which incorporates spillover effects of domestic institutional changes and shows that while stronger institutions-services reduce visa barriers, stronger institutions-rules have the opposite effect. Furthermore, visa barriers are affected by norms and values, which complement formal institutions as factors of visa regimes. We use various empirical models to test and confirm the above conjectures","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131132023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Trips & Trims: General Principles 行程和修剪:一般原则
PRN: Political Processes Pub Date : 2015-10-30 DOI: 10.2139/SSRN.2779518
Sankalp Jain
{"title":"Trips & Trims: General Principles","authors":"Sankalp Jain","doi":"10.2139/SSRN.2779518","DOIUrl":"https://doi.org/10.2139/SSRN.2779518","url":null,"abstract":"The Agreement on Trade-Related Aspects of Intellectual Property Rights (“TRIPS Agreement”) is the first WTO agreement requiring Members to establish a relatively detailed set of substantive norms within their national legal systems, as well as requiring them to establish enforcement measures and procedures meeting minimum standards. The TRIPS Agreement is sometimes referred to as the first WTO agreement that prescribes “positive law”. This factor alone might account for a more than typical level of controversy as the Members deal, in many cases, with adopting rather far-reaching changes to their national legal systems. Prior to the Uruguay Round negotiations (1986-1994) that resulted in a well-rounded Agreement on Trade-Related Investment Measures (“TRIMs Agreement”), only a few international agreements provided disciplines for measures restricting foreign investment and provided limited guidance in terms of content and country coverage. The OECD Code on Liberalisation of Capital Movements, for example, requires Members to liberalize restrictions on direct investment in a broad range of areas. The OECD Code’s efficacy, however, is limited by the numerous reservations made by each of the Members.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129987060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cycles in Public Opinion and the Dynamics of Stable Party Systems 舆论周期和稳定政党制度的动态
PRN: Political Processes Pub Date : 2015-10-01 DOI: 10.2139/ssrn.2668257
Sandro Brusco, J. Roy
{"title":"Cycles in Public Opinion and the Dynamics of Stable Party Systems","authors":"Sandro Brusco, J. Roy","doi":"10.2139/ssrn.2668257","DOIUrl":"https://doi.org/10.2139/ssrn.2668257","url":null,"abstract":"We study a dynamic model of elections where many parties may enter or exit political competition. At each election a new political leadership arrives for each party. The leadership cannot choose the party's platform (ideological identities are fixed) but must decide whether or not to contest the election. Contesting elections is costly and this cost is higher if the party has recently been inactive. The distribution of voters' ideal policies, or public opinion, changes over time via a Markov process with a state independent persistence parameter. We characterise stable party systems where the set of contestants is invariant to the recent most observed opinion. We show that stable party systems exist only when public opinion is sufficiently volatile, while highly persistent moods lead to instability and change in the party system whenever public opinion changes.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121823648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Any Solution in Sight to Europe's Crisis? Some General Thoughts from a Conflict-Theoretical Perspective 欧洲危机有解决方案吗?冲突理论视角下的一些一般性思考
PRN: Political Processes Pub Date : 2015-08-06 DOI: 10.5771/9783845262482-27
Tim Krieger
{"title":"Any Solution in Sight to Europe's Crisis? Some General Thoughts from a Conflict-Theoretical Perspective","authors":"Tim Krieger","doi":"10.5771/9783845262482-27","DOIUrl":"https://doi.org/10.5771/9783845262482-27","url":null,"abstract":"Over six years after its outbreak, Europe’s crisis lingers on. The EU Member States still have not managed to work out how to return to a steady and sustainable growth path that helps to maximize welfare across the Community. While we have seen some steps towards a common response to the crisis, such as the introduction of the banking union and the European Stability Mechanism (ESM), it is undeniable that there are too few common, that is Europe-wide, measures to address this crisis with its truly European dimension.What we instead see all too often are unspecific complaints that times are bad, that fellow Member States are behaving selfishly, and that reforms – while inevitable if the crisis is to be resolved – need to be postponed until after the crisis. The dispute between the new Syriza government in Greece and the Eurogroup (in particular its German representative) is the most striking example of a large number of unresolved inner-European conflicts. Generally, the Member States’ response to the crisis has been disappointing. They have been, and still are, fighting the symptoms rather than the causes, while national interests remain the main drivers of policy measures, a situation that strongly calls into question the idea of European solidarity.The crisis has revealed that Europe’s institutions lack the framework required to deal with EU-internal conflict. This brief chapter sheds some light on Europe’s organizational structure from a conflict theoretical perspective and outlines future requirements to be placed on Europe’s institutions and its conflict-solving mechanisms.","PeriodicalId":175866,"journal":{"name":"PRN: Political Processes","volume":"9 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126990154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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