225 research outputs found

    Partisanship and taxation: An exploratory study of crisis responses

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    With the outbreak of the financial crisis in 2008, European governments extensively intervened to avert a severe economic recession. Taxation is a crucial instrument to achieve such economic objectives, but it also represents a redistributive tool in democratic societies. Generally, left-wing parties are more supportive of progressive taxes and redistribution than right-wing governments. As a crisis response, one could assume that European governments, especially social-democrats, reinforced a redistributive stance to compensate for the substantial amounts of public money used to bail-out financial institutions. Yet, the internationalisation of capital markets has made it difficult to levy high income taxes as it might cause capital flights, less investments and growth. Based on the tax reforms introduced between 2008 and 2010, the paper explores how European governments mitigated the fiscal stress from the crisis. The findings show that fiscal pressures significantly restrained the policy choices available to governments. -- Mit dem Ausbruch der Wirtschafts- und Finanzkrise in 2008, verabschiedeten die Europäischen Regierungen vielfältige Maßnahmen, um eine langfristige Rezession zu verhindern. Steuern sind ein wichtiges Instrument, um solche wirtschaftspolitischen Zielen zu erreichen, jedoch stellen sie auch ein wichtiges Umverteilungsmittel in demokratischen Gesellschaften dar. Für gewöhnlich sind Parteien des linken Spektrums größere Befürworter von umverteilungspolitischen Maßnahmen und von progressiven Steuern als konservative und liberale Parteien. Als Antwort auf die Krise könnte man somit erwarten, dass Europäische Regierungen, vorzugsweise linke, umverteilungspolitische Maßnahmen verabschieden, besonders da große Mengen an Steuergeldern benötigt wurden, um für finanzielle Institutionen einen Rettungsschirm bereit zu stellen. Die Liberalisierung der Kapitalmärkte erschwert es jedoch, hohe Kapitalsteuern zu erheben, da befürchtet wird, dass dies eine Kapitalflucht, weniger Investitionen und Wachstum zur Folge haben könnte. Anhand der Steuerpolitik, die zwischen 2008 und 2010 eingeführt wurde, geht das Arbeitspapier der Frage nach, mit welchen Reformen Europäische Regierungen den Krisendruck bewältigt haben. Die empirischen Ergebnisse zeigen, dass fiskalpolitischer Druck den politischen Handlungsspielraum von Regierungen erheblich einschränkt.crisis,fiscal stress,economic growth,tax policy,political parties,European Union

    Dictators Don’t Compete: Autocracy, Democracy, and Tax Competition. CES Open Forum Series #22 2018-2019

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    It pays to be a tax haven. Ireland has become rich that way. Why do not all countries follow the Irish example, cut their capital taxes and get wealthy? One reason is structural. As the economic standard model of tax competition explains, small countries gain from competitive tax cuts while large countries suffer. Yet not all small (large) countries have low (high) capital taxes. Why? The reason, we argue, is political. While the economic standard model implicitly assumes competing governments to be democratic, more than a third of countries world-wide are non-democratic. We explain theoretically why autocracies are less likely to adjust to competitive constraints and test our argument empirically against data on the corporate tax policy of 99 countries from 1999 to 2011. Our findings shed light on how domestic institutions and global markets interact in economic policy making

    Partisanship and taxation : an exploratory study of crisis responses

    Get PDF
    With the outbreak of the financial crisis in 2008, European governments extensively intervened to avert a severe economic recession. Taxation is a crucial instrument to achieve such economic objectives, but it also represents a redistributive tool in democratic societies. Generally, left-wing parties are more supportive of progressive taxes and redistribution than right-wing governments. As a crisis response, one could assume that European governments, especially social-democrats, reinforced a redistributive stance to compensate for the substantial amounts of public money used to bail-out financial institutions. Yet, the internationalisation of capital markets has made it difficult to levy high income taxes as it might cause capital flights, less investments and growth. Based on the tax reforms introduced between 2008 and 2010, the paper explores how European governments mitigated the fiscal stress from the crisis. The findings show that fiscal pressures significantly restrained the policy choices available to governments

    Outstanding University Lecturers: Ambitious Altruists or Mavericks of the Academy?

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    The paper discusses the results of a research study to determine what characteristics outstanding university lecturers have in common. Academic staff and graduate students at an Australian university were invited to participate in a survey questionnaire followed by voluntary interviews. Lecturers who had been identified as outstanding were also interviewed. The five characteristics were expertise, holistic approach to learning, engaging the student, open door policy and ambitious altruists. This study found that outstanding lecturers were unconventional in their work practices and valued student learning often at the sacrifice of their own career paths. Outstanding university lecturers are ambitious altruists who are working in an increasingly bureaucratized system

    Closing a Private Music Studio: An Experiential Study

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    The private music studio plays a crucial role in the education of the musician. One-to-one music tuition is one of the most effective means of learning a musical instrument and students can learn throughout the life-span. The student teacher relationship is vital in not only the technical and musical development of the student, but also in shaping the student’s identity and personal growth. This relationship can be described a personal, professional and positive. In 2010, the author was running a private music studio full-time in Melbourne, Australia. The students ranged from four years old to retirement age and for many students, they had remained with the same teacher since their introduction to music. The instruments taught were flute, cello, double bass and theory which gave diversity to the clientale in regards to choice and musical taste. The author was offered a Senior Lecturing position in Asia which comprised lecturing, research and private lessons. This was on condition of moving countries. Due to the difference in semester dates, the across had to close the studio at short notice mid-semester to start a new appointment. The reaction of the students and their families was predictably mixed. The majority of families were first or second generation migrants thus there was a level of understanding for embracing opportunities overseas. There was much shock, sadness and a feeling of abandonment. Likewise, the author not only had to accept and embrace the forthcoming career and cultural change, but shed a former identity which had shaped the author’s persona. The proposed paper will be an experiential study on closing a private music studio. Musical and social issues will be explored as well as the impact of the teacher on the student and the power of music in ones life

    Eine Welt voller Möglichkeiten: Rezension zu "Der Triumph der Ungerechtigkeit: Steuern und Ungleichheit im 21. Jahrhundert" von Emmanuel Saez und Gabriel Zucman

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    Emmanuel Saez, Gabriel Zucman: Der Triumph der Ungerechtigkeit - Steuern und Ungleichheit im 21. Jahrhundert. Berlin: Suhrkamp 2020. 978-3-518-42935-

    Quantitative and Qualitative Analysis of Dynamic Cavernosographies in Erectile Dysfunction due to Venous Leakage

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    Of 521 patients with erectile dysfunction in whom a multidisciplinary approach was used, 145 (27.8%) showed venous leakage as (concomitant) etiology of the impotence in dynamic cavernosography. The rate of the maintenance flow corresponded well with the response to a standardized intracavernosal injection of vasoactive drugs (p < 0.05) in patients with venous leakage. The maintenance flow increased with the age in secondary impotent men. It was not statistically different in patients with or without concomitant arterial insufficiency (p = 0.19). Fifty-one of 145 patients (32.2%) presented a pathologic cavernosal drainage via a single venous system; 94/145 (64.8%) showed a combined venous leakage. The type of leakage corresponded neither to the maintenance flow nor to the response to intracavernosal injections. Our findings show that standardized intracavernosal testing and Doppler have a high predictive value for the status of the venous occlusive system. Exact evaluation of the type of leakage can be made by bidimensional cavernosography only

    The development of instrumental music programs in Victorian government secondary schools 1965 to 2000

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    The study investigated the historical development of instrumental music programs in Victorian government secondary schools from 1965 to the year 2000. There was a focus on educational developments, political influences and policy changes during that time and how these affected instrumental music programs. Issues of resource allocation, the place of instrumental music in the curriculum and the value of instrumental music in schools were also explored. From these, the factors that have influenced the development, management and further continuation of these programs were identified and discussed. The survey of the literature found that there was limited information on the study, therefore it was necessary to bring together information indirectly associated with the topic. The literature review discussed definitions and functions of instrumental music and provided an overview of instrumental music in Western civilisation. The teaching and learning of instrumental music was discussed in relation to education, schools, curriculum, State education, Commonwealth education and similar programs found interstate and overseas. The literature drew out issues relevant to the study of the development of instrumental music programs in Victorian government secondary schools. The methodology selected for the study was historical and was based on qualitative research. Information was gathered from primary and secondary sources including monographs, theses, government reports and journal articles. Interviews were also conducted in the study where twenty key individuals who have contributed to the development of these programs were selected to further enrich the study. A chronology of the development of instrumental music programs in Victorian government secondary schools was provided. The major social, cultural and political influences were discussed which occurred during that time were discussed. Supporting organisations and instrumental music programs offered in government schools interstate and overseas were also investigated in the study. They were researched to determine their influence on such programs in Victoria and also to provide a comparison. There were many supporting organisations that provided useful information and professional development opportunities for instrumental music teachers and students which were not made available by the Education Department. These organisations kept instrumental music teachers up-to-date with pedagogical developments and trends in instrumental music education. Interstate government schools that offered instrumental music programs were discussed and compared to programs in Victoria. Instrumental music programs offered in secondary schools in the United Kingdom and the United States of America were also discussed and compared. Thirty-five factors were identified in the study that influenced the development of instrumental music programs in Victorian government secondary schools. Much of the information was from the interviews conducted during the study. A model was developed for the future successful continuation of instrumental music programs based on the concept of Community Music Centres. Here the resource would be available for both secondary and primary government students as well as members of the community. The study concluded by drawing together the findings of the study, raising pertinent issues and discussing recommendations and ideas for further research
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