Institutional and Political Antecedents of Interjurisdictional Tax Harmonization: Lessons from Three States

2014 ◽  
Vol 14 (1) ◽  
pp. 1-33 ◽  
Author(s):  
Amy M. Hageman ◽  
Donna Bobek Schmitt
Keyword(s):  
Interest Groups ◽  
The United States ◽  
The European Union ◽  
Policy Changes ◽  
Tax Base ◽  
State Action ◽  
Institutional Entrepreneurs ◽  
Study Results ◽  
Use Tax

ABSTRACT: Within the United States, the current sales and use tax (SUT) system is riddled with complexity, in part because of the lack of coordination between jurisdictions. One vehicle of cooperative state action is the Streamlined Sales and Use Tax Agreement (SSUTA). This study employs an in-depth qualitative analysis of three states to examine the institutional and political influences on a state's decision to adopt legislation conforming to the provisions of this interjurisdictional tax agreement, and the political strategies and tactics used by supporting and opposing interest groups. Relying on interest group theory and institutional theory, case study results indicate that governmental interest groups, rather than businesses, play an important role in the adoption of inter-jurisdictional tax policy changes. The presence of strong institutional entrepreneurs and normative pressures to adopt are also critical. These findings have significant implications for jurisdictions that seek to adopt a consolidated tax base across member states, including the SSUTA, as well as potential harmonization attempts by the European Union.

scholarly journals Comparative Study of Functional Food Regulations in Japan and Globally

2019 ◽  
Vol 11 (6) ◽  
pp. 132
Author(s):  
Mohamed Farid ◽  
Kota Kodama ◽  
Teruyo Arato ◽  
Takashi Okazaki ◽  
Tetsuaki Oda ◽  
...  
Keyword(s):  
Functional Food ◽  
Wide Spectrum ◽  
Relevant Literature ◽  
The United States ◽  
Added Value ◽  
The European Union ◽  
Foreign Markets ◽  
Main Challenge ◽  
Study Results ◽  
Food Regulations

Since its inception in Japan, functional food has continued to deliver a true added value to a wide spectrum of customers, especially in aging subpopulations. Japanese companies have strong "R&D" capabilities and strong know-how in the field of functional foods. They have the opportunity to grow overseas by promoting and marketing their products. The main challenge is to understand the foreign markets and their regulations to be able to promote Japanese products overseas. To achieve this goal, the study reports a scientific review of the relevant literature and official legislative reports published by the authorized entities in several countries to create a comparison between the rules and regulations in different countries such as China, the European Union, South Korea, Singapore, Taiwan, and the United States. The study results provide suggestions for entry strategies to recommended foreign markets based on regulatory situations. The study also provides a comparison for the different functional food regulations in Japan (FOSHU, FNFC, FFC), along with an introduction for the new local government certification system.

Defending core values: Human rights and the extradition of fugitives

2020 ◽  
Vol 57 (4) ◽  
pp. 581-596
Author(s):  
Asif Efrat ◽  
Abraham L Newman
Keyword(s):  
European Union ◽  
Human Rights ◽  
The United States ◽  
Core Values ◽  
Political Resistance ◽  
Theoretical Expectation ◽  
The European Union ◽  
Human Rights Abuse ◽  
The Relationship

Are states willing to overlook human rights violations to reap the fruits of international cooperation? Existing research suggests that this is often the case: security, diplomatic, or commercial gains may trump human rights abuse by partners. We argue, however, that criminal-justice cooperation might be obstructed when it undermines core values of individual freedoms and human rights, since the breach of these values exposes the cooperating state to domestic political resistance and backlash. To test our argument, we examine extradition: a critical tool for enforcing criminal laws across borders, but one that potentially threatens the rights of surrendered persons, who could face physical abuse, unfair trial, or excessive punishment by the foreign legal system. We find support for our theoretical expectation through statistical analysis of the surrender of fugitives within the European Union as well as surrenders to the United States: greater respect for human rights correlates with the surrender of fewer persons. A case study of Britain confirms that human rights concerns may affect the willingness to extradite. Our findings have important implications for debates on the relationship between human rights and foreign policy as well as the fight against transnational crime.

Transit Migration and “Valve States”

2017 ◽  
Vol 41 (3) ◽  
pp. 302-332 ◽  
Author(s):  
Theodor Tudoroiu
Keyword(s):  
European Union ◽  
Decisive Role ◽  
The European Union ◽  
Policy Changes ◽  
Control Policies ◽  
Migration Control ◽  
Transit Migration ◽  
Geographical Position

This article introduces the concept of a “valve” state as an instrument in the study of transit migration. A “valve” state is defined as a transit state that, due to its geographical position, to a specific regional political and geopolitical configuration and to key changes in its migration control policies, can play a decisive role in significantly shaping regional transit migratory flows. The case study of the 2015 Balkan migratory wave is used to show that this phenomenon was triggered by policy changes in two “valve” states, Greece and Macedonia, that challenged the externalisation and securitisation policies of the European Union. Developments in the first part of 2016 are also taken into consideration in order to show the role of “valve” states in putting an end to the migratory wave. Critically, this was due to the creation of a new “valve” state, Turkey, as part of Brussels’ regime of influence.

scholarly journals The European Union and Image Resilience during Times of Crisis: The Role of Public Diplomacy

2017 ◽  
Vol 12 (4) ◽  
pp. 257-282 ◽  
Author(s):  
Mai’a K. Davis Cross ◽  
Teresa La Porte
Keyword(s):  
United States ◽  
European Union ◽  
Public Diplomacy ◽  
The United States ◽  
The European Union ◽  
Negative Perceptions ◽  
Exogenous Factors ◽  
Shed Light

A resilient actor is one with the capacity to recover from setbacks and obstacles, whether stemming from endogenous or exogenous factors. Beyond actual recovery, this article argues that there is also an important perceptional dimension. Image resilience is the capacity on the part of actors to overcome and deal with the widespread negative perceptions that often follow on the heels of these setbacks. The article argues that the ability to cultivate image resilience rests significantly on the power of public diplomacy. Through establishing a strong image for an actor over the longer term, public diplomacy enables that actor to be more resilient during times of crisis. The European Union is a particularly good case study to shed light on this. Using original interview evidence, this article examines a specific example of how the European Union was ultimately able to strengthen its image resilience in the United States through public diplomacy.

scholarly journals Dysphagia Management in Schools: A Survey of Speech-Language Pathologists

2020 ◽  
Vol 5 (2) ◽  
pp. 527-546
Author(s):  
Catherine Felicetti ◽  
Kelly Richardson ◽  
Angela Mansolillo
Keyword(s):  
Service Provision ◽  
Treatment Plan ◽  
The United States ◽  
Speech Language Pathologists ◽  
School Based ◽  
Study Results ◽  
Wide Range ◽  
Pediatric Feeding ◽  
Survey Responses

Purpose To date, few studies have examined school-based pediatric feeding and swallowing practices across the United States. This study aims to (a) identify barriers to feeding and swallowing service provision in an educational setting and (b) identify the types of service suggested by school-based speech-language pathologists in response to a fictional case study. Method School-based speech-language pathologists and clinical fellows were invited to participate in a 15-min web-based survey. The survey questions addressed demographic and vocational information and perceived barriers to service provision. Survey respondents were also asked to develop a treatment plan in response to a fictional case study. In total, 200 anonymous survey responses were coded and analyzed using qualitative analysis methods. Results A number of barriers to practice were identified, which include academic and/or clinical preparedness and concerns related to the educational relevance of service. Analysis of the case study results indicated a wide range of treatment plans. The most common type of direct intervention suggested was an oral motor exercise regime, followed by diet modifications, and the implementation of safe swallow strategies. Conclusions Information gained in this study may be used to support policies and protocols related to the assessment and treatment of pediatric feeding and swallowing impairment in school settings.

scholarly journals Raising compulsory automobile insurance minimum amounts: a case study from the United States

2019 ◽  
Vol 4 (2019/4) ◽  
Keyword(s):  
United States ◽  
European Union ◽  
Union Member ◽  
The United States ◽  
Automobile Insurance ◽  
The European Union ◽  
Automobile Accidents ◽  
Member States ◽  
European Union Member States

This article discusses a decision both European Union Member States and states in the United States must make: whether to raise their compulsory automobile insurance minimum amounts. The authors review a case study from the United States, the Commonwealth of Pennsylvania, and conclude a proposed increase in the compulsory minimum amounts should pass the legislator. The purpose of compulsory automobile insurance is to compensate victims of automobile accidents. Due to inflation, the minimum amounts in Pennsylvania no longer compensate adequately. Moreover, the data do not support the contention that an increase in the minimum amounts will cause large increases in premiums and uninsured rates. The authors conclude that compulsory minimum amounts should be periodically reviewed, as they are in the European Union, and that arguments about large increases in premiums and uninsured rates should be subjected to a careful review based on data.

Made in Sweden: The translation of a European evaluation approach

Evaluation ◽  
2018 ◽  
Vol 25 (2) ◽  
pp. 189-206
Author(s):  
Kettil Nordesjö
Keyword(s):  
Public Administration ◽  
Participatory Evaluation ◽  
The European Union ◽  
Institutional Entrepreneurs ◽  
Evaluation Approach ◽  
Evaluation Approaches ◽  
Ongoing Evaluation ◽  
Made In

To understand how evaluation approaches change between contexts, they need to be studied in relation to their social, cultural, organizational and political contexts. The aim of the article is to describe and analyse how the European Union evaluation approach, ongoing evaluation, was translated in Swedish public administration. A case study shows how institutional entrepreneurs promote their evaluation norms of participatory evaluation and attach evaluation to a less dominant governance logic in the Swedish evaluation field. This raises questions about the role of the evaluator, evaluation terminology, and the unclear and weak borders of the evaluation field where evaluation approaches can be launched and translated with relative ease.

Looming Threats to the Intimate Bond in Hospice Care? Economic and Organizational Pressures in the Case Study of a Hospice

2007 ◽  
Vol 54 (1) ◽  
pp. 1-18 ◽  
Author(s):  
Elijah G. Ward ◽  
Audrey K. Gordon
Keyword(s):  
United States ◽  
Hospice Care ◽  
The United States ◽  
Ethnographic Case Study ◽  
Policy Changes ◽  
Client Care ◽  
Client Relationship ◽  
Midwestern City

Hospice organizations are assailed by stiff competition, ever-rising costs, limited funding, and policy changes. Do such pressures stifle the high quality of care these organizations strive to provide? As a case-in-point, we draw from the mid-1990s accounts of caregivers at a nonprofit hospice in a Midwestern city in the United States. We maintain that economic pressures drive organizational restructuring, which then weakens working conditions and, thereby, weakens the staff-client relationship. We discuss effects upon worker behaviors, the worker-client relationship, and client care. This ethnographic case study signals the need to closely examine the threats that current economic and organizational pressures in the United States may pose to the quality of hospice care.

scholarly journals The Revenue Demands of Public Employee Pension Promises

2014 ◽  
Vol 6 (1) ◽  
pp. 193-229 ◽  
Author(s):  
Robert Novy-Marx ◽  
Joshua Rauh
Keyword(s):  
United States ◽  
Social Security ◽  
Local Governments ◽  
The United States ◽  
Policy Changes ◽  
Tax Base ◽  
Asset Return ◽  
Pension Systems ◽  
State And Local ◽  
The Cost

We calculate increases in contributions required to achieve full funding of state and local pension systems in the United States over 30 years. Without policy changes, contributions would have to increase by 2.5 times, reaching 14.1 percent of the total own revenue generated by state and local governments. This represents a tax increase of $1,385 per household per year, around half of which would go to pay down legacy liabilities while half would fund the cost of new promises. We examine sensitivity to asset return assumptions, wage correlations, the treatment of workers not currently in Social Security, and endogenous geographical shifts in the tax base. (JEL H55, H75, J26, J45)

Growing Innovation Policy: The Case of Organic Agriculture in Ontario, Canada

10.1068/c17r ◽  
2005 ◽  
Vol 23 (4) ◽  
pp. 557-581 ◽  
Author(s):  
Alison Blay-Palmer
Keyword(s):  
European Union ◽  
Organic Agriculture ◽  
Research Funding ◽  
Innovation Policy ◽  
Policy Recommendations ◽  
Policy Options ◽  
The European Union ◽  
Policy Changes ◽  
Local Networks

A case study of innovation in organic agriculture in Ontario, Canada, illustrates the merits of multiscaled analysis as a tool to identify relevant policy options for the European Union and North America. Policy recommendations that emerged from interviews included the need to: develop and reinforce local networks and associational capacity; address inequities that result from global subsidies; and develop national research funding and standards to support organics. These policy changes would provide production and marketing alternatives, making the sector more resilient. Theoretically, the research highlights the dynamic and interconnected facets of innovation and the need for multiscaled analysis to capture interscale linkages.

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