scholarly journals The Difficulties of Achieving Successful Tax Reform

Author(s):  
Simon James

This chapter sets out the issues that should be considered in developing successful tax reform. Economic theory makes an essential contribution to the development of tax reform, incorporating issues of both economic efficiency and equity. However, other theoretical considerations demonstrate that successful tax design may be considerably more difficult than seems to be widely thought. In addition, there are matters of tax administration and compliance that have to be taken into account. The changing socio-economic environment within which tax systems have to operate as well, as the political process of tax reform, are also important. Finally, the chapter shows how to develop a systematic approach which can incorporate the many important issues that should be included in developing successful tax reform.

1995 ◽  
Vol 89 (4) ◽  
pp. 856-866 ◽  
Author(s):  
Avinash Dixit ◽  
John Londregan

The political process often compensates the losers from technical change or international competition in an economically inefficient way, namely by subsidizing or protecting declining industries instead of encouraging the movement of resources to other more productive uses. We find that a dynamic inconsistency in the game of redistributive politics contributes to this outcome. To achieve economically efficient outcomes, it is necessary that those making economically inefficient choices not be given offsetting transfers. But the political process distributes income on the basis of political characteristics, which are in general different from the economic characteristics that are rewarded by the market. We identify circumstances in which the inefficient choosers have desirable political characteristics and are therefore immune from threats of having to face the economic consequences of their choices.


2020 ◽  
Vol 15 (5) ◽  
pp. 155-156
Author(s):  
O.G. SHCHENINA ◽  

The purpose of the article is to study the concept of a political person in the context of the anthropo-humanistic turn, which is carried out in social and humanitarian knowledge. The political science perspective of studying a person in the political space of a network society presupposes an analysis of the features of his political participation, political behavior, political activity in the context of a new social reality. The main content of the article is the study of a number of approaches of the concept under consideration in political science and the identification of the main characteristics of a political person in a network society. The author is based on the methods of content analysis, discourse analysis, a systematic approach, the results of opinion polls about the attitude of citizens to politics, their trust in socio-political institutions. The analysis showed that in a network society there are changes in the forms and types of former political practices, the participation of a modern political person in them, where, under the influence of information flows, their consciousness and worldview change. At the same time, in the context of informatization, digitalization, network, humanization of society, the role of a person in the political process will also change.


2018 ◽  
Vol 15 (1) ◽  
Author(s):  
John Komlos

Abstract Martin Feldstein argues “that ‘true’ real output is growing faster than the official estimates imply and that the corresponding ‘true’ GDP price index is rising more slowly than the official one – or is actually declining.” In contrast, we argue that there is no real reason for such optimism. There are many negative developments that Feldstein overlooks such as subjective evaluations of well-being, incarceration rates, suicide rates, and the opioid epidemic. Moreover, he neglects completely the skewed distributions of income and wealth which leaves many families with inadequate savings and scrapping to make ends meet even if the average incomes grow. Feldstein overlooks also the many bite-backs of innovation such as the way the internet enabled foreign governments to interfere in the political process. In short, Feldstein’s view is Panglossian. He sees only the positives in technological change but fails to acknowledge the many negatives including global warming. As Stiglitz et al., suggest, “one of the reasons that most people may perceive themselves as being worse off even though average GDP is increasing is because they are indeed worse off (2010).”


2019 ◽  
Vol 18 (03) ◽  
pp. A06 ◽  
Author(s):  
Franziska Oehmer ◽  
Otfried Jarren

Complex political decisions increasingly require scientific knowledge and expertise. But the exchange between actors from the political and the scientific systems is confronted by challenges. Science policy interfaces are needed in order to overcome the barriers to communication. This article analyses and discusses the importance of foundations as science policy interfaces. To this end, we will first present the salient features and functions of foundations as organisations in the framework of theoretical considerations and discuss their fundamental suitability as mediators of scientific knowledge in the political process. We will then identify the significance of foundations as science policy interfaces using a quantitative content analysis of references to foundations in the debates of the 18th German Bundestag.


Author(s):  
Ch. E. Merriam

The original outline of this article included a general overview and critique of the leading trends in the study of politics over the past 30 to 40 years. It was intended to compare the methods and results of different types of political thought-to consider in turn the historical school, the law school, researchers in the field of comparative analysis of forms of government, philosophers themselves, the approach of economists, the contribution of geographers and ethnologists, the work of statisticians, and finally to turn to psychological, sociological and biological interpretations of the political process. It would be an interesting and perhaps useful task to compare the subject and method of such thinkers as Jellinek, Gierke, Dugi, Dicey and Pound, the philosophies of Sorel and Dewey, Ritchie and Russell, Nietzsche and Tolstoy, to look at the methods of Durkheim and Simmel, Ward, Giddings and Small, Cooley and Ross, and to discuss the innovations found in the works of Wallace and Cole. It might be useful to expand the analysis to include important features of the environment in which these ideas flourished, and the many close connections between them. One could also discuss the impact of social and industrial development, class movements and class struggle or group conflicts in a broader sense, consider the impact of urbanism and industrialism, capitalism, socialism and syndicalism, militarism, pacifism, feminism, nationalism. It would be useful, perhaps, to present a critique of the methods and results described and to specifically assess the significance of logical, psychological, sociological, legal, philosophical and historical methodologies and the contribution of each of them to the study of the political. This task, however, was dropped and postponed for the next time, as it became apparent that no such review could be compressed to reasonable volumes. In order to achieve our common goal, it would seem that a different type of analysis would be more productive, aimed at reconstructing the methods of political research and obtaining more extensive results in both the theoretical and practical fields.


2017 ◽  
pp. 128-141
Author(s):  
N. Ranneva

The present article undertakes a critical review of the new book of Jean Tirole, the winner of the 2014 Nobel Prize in Economics, “The theory of cor- porate finance”, which has recently been published in Russian. The book makes a real contribution to the profession by summarizing the whole field of corporate finance and bringing together a big body of research developed over the last thirty years. By simplifying modeling, using unified analytical apparatus, undertaking reinterpretation of many previously received results, and structuring the material in original way Tirole achieves a necessary unity and simplicity in exposition of extremely heterogeneous theoretical and empirical material. The book integrates the new institutional economic theory into classical corporate finance theory and by doing so contributes to making a new type of textbook, which is quite on time and is likely to become essential reading for all graduate students in corporate finance and microeconomics and for everyone interested in these disciplines.


2019 ◽  
pp. 135-145
Author(s):  
Viktor A. Popov

Deep comprehension of the advanced economic theory, the talent of lecturer enforced by the outstanding working ability forwarded Vladimir Geleznoff scarcely at the end of his thirties to prepare the publication of “The essays of the political economy” (1898). The subsequent publishing success (8 editions in Russia, the 1918­-year edition in Germany) sufficiently demonstrates that Geleznoff well succeded in meeting the intellectual inquiry of the cross­road epoch of the Russian history and by that taking the worthful place in the history of economic thought in Russia. Being an acknowledged historian of science V. Geleznoff was the first and up to now one of the few to demonstrate the worldwide community of economists the theoretically saturated view of Russian economic thought in its most fruitful period (end of XIX — first quarter of XX century).


Sign in / Sign up

Export Citation Format

Share Document