scholarly journals The entangled state: How state-business relations shaped the German corporate tax regime

2021 ◽  
pp. 102452942098517
Author(s):  
Inga Rademacher
Keyword(s):  
Radical Change ◽  
Entangled State ◽  
Corporate Tax ◽  
Tax Reforms ◽  
State Institutions ◽  
Business Taxes ◽  
Making Sense ◽  
Continuity Thesis ◽  
Archival Documents ◽  
Tax Research

Contemporary tax research is split into two camps: comparative approaches emphasize continuity and cross-country differences, while the globalization literature stresses similar changes across countries. Counter the continuity thesis, this paper finds that neoliberal dynamics were at play in a case considered largely resilient to such dynamics: German governments implemented a series of corporate tax reforms which radically curbed business taxes and added a short-term and cost-cutting component to investments and corporate finance. While these changes point towards neoliberal change, they were distinct from the trends we see in other economies: crucially, the German reforms did not follow the common trend of reducing taxes for individuals and entailed a particular emphasis on enhancing multinational’s access to international capital – but did not liberate financial incomes from tax in general. Based on archival documents from the Bundestagsarchiv, this paper traces the process of German tax reforms and finds that neoliberal dynamics were at play but received a local (export-oriented) colour through processes specific to the German polity. Because consensual institutions granted power to a specific business coalition, radical change was long blocked. Reforms could only be implemented once the state forged a new coalition. Making sense of the mediation of neoliberal dynamics through state institutions can contribute to a better understanding of the variegated nature of neoliberalism.

scholarly journals ARCHIVE DOCUMENTS ON THE HISTORY OF THE VORONEZH FOREST MANAGEMENT (XIX - THE BEGINNING OF THE XX CENTURY)

2020 ◽  
Vol 8 (1) ◽  
pp. 140-144
Author(s):  
Elena Semenova
Keyword(s):  
The State ◽  
State Archive ◽  
Forest Protection ◽  
State Institutions ◽  
Information Richness ◽  
Conflicting Information ◽  
Voronezh Region ◽  
Archival Documents ◽  
History Of ◽  
Provincial Administration

The article discusses the source base of the research on the history of forestry in the Voronezh province in the 19th - early 20th centuries. These are mainly archival materials stored in the State Archive of the Voronezh Region. A list of the main archival funds with a brief description of their contents is given. The analysis of the information richness of these materials and the possibility of their use in studying the history of forestry in the Voronezh province is given. The article also provides data on the history of state institutions engaged in forestry in the Voronezh province - the Voronezh chamber of state property, the provincial administration of state property, the provincial administration of agriculture and state property, the Forest Protection Committee. The characteristic of archival materials related to their history is given. The article also provides data on archival materials related to the activities of individual forestries of the Voronezh province, and their characteristics. A concrete example is given of how archival documents from central and local authorities provide conflicting information. Based on a review of the documents stored in the collections of the State Archive of the Voronezh Region, the author concludes about the richness and variety of archival materials on the history of forestry in the Voronezh province in the 19th and early 20th centuries.

scholarly journals Political Costs of Tax-Based Consolidations

2019 ◽  
Vol 19 (298) ◽  
Author(s):  
Chuling Chen ◽  
Era Dabla-Norris ◽  
Jay Rappaport ◽  
Aleksandra Zdzienicka
Keyword(s):  
Public Support ◽  
Economic Conditions ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Tax Reforms ◽  
Political Costs ◽  
Growth Prospects ◽  
The Government ◽  
The Impact

This paper studies the impact of tax-based consolidations on reelection outcomes. Using a granular database of tax-based consolidations for a panel of 10 OECD countries over the last 40 years, we find that tax reforms are politically costly but some reforms are costlier than others. Measures aimed primarily at reducing existing deficits and debt are costlier than tax consolidation policies for improving long-term growth prospects. Electoral costs are particularly high for broad-based indirect tax and corporate tax reforms. Voters tend to penalize governments less if tax consolidations are announced early in the government’s term or if the government has a strong political mandate. Favorable economic conditions increase public support for tax-based consolidations. Personal income tax reforms are electorally salient if the reforms are frontloaded, announced during recessions, and in less progressive tax systems.

Push, Pull, and Fusion

2017 ◽  
Author(s):  
Rachel L. Einwohner ◽  
Reid J. Leamaster ◽  
Benjamin Pratt
Keyword(s):  
Leadership Skills ◽  
Electoral Politics ◽  
Religious Movements ◽  
Religious Institutions ◽  
Women's Activism ◽  
Organizational Skills ◽  
State Institutions ◽  
Making Sense ◽  
Politics And Education ◽  
The Military

Women’s activism has focused not only on state institutions, such as the military, electoral politics, and education, but also on religious institutions. At the same time, participation in organized religion has helped women develop organizational and leadership skills that they can then draw on for their activism, both in movements directed toward religious institutions and in other, non-religious movements. Further, religion provides cultural frames that can be used in making sense of activism and in recruiting others for various causes. This chapter presents an overview of research on women’s activism and religious institutions, with a focus on U.S. activism. It discusses research on the ways in which participation in religious institutions provides resources for women’s activism, including organizational skills and resonant framings. Finally, it notes how women’s activism may exist in tension with religious institutions and identities, but that these tensions may be addressed by what the authors call “fusion.”

U.S Corporate Tax Research Note 3

2016 ◽  
Vol 22 (2) ◽  
pp. 509-564
Author(s):  
Chang Hee Lee
Keyword(s):  
Research Note ◽  
Corporate Tax ◽  
Tax Research
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