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The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise taxation with respect to cash flow concepts. Nevertheless a political economy view may explain that international tax avoidance and rent seeking made multinational enterprises reluctant to support an expenditure tax regime. ; Die weltweite Steuerreformdiskussion der achtziger Jahre gründet sich auf die theoretische und die empirische Evidenz r daß die bestehenden Einkommensteuersysteme gravierende allokative und administrative Mängel aufweisen. Die Hypothese, daß Steuerreformschritte in Richtung auf ein theoretisch überlegenes Ausgabensteuerszenario infolge internationaler Besteuerungsregelungen nicht gesetzt werden konnten, vermag jedoch nicht zu überzeugen. Zum einen läßt sich die Einführung einer Mehrwertsteuer vom Konsumtyp in etwa fünfzig Staaten als ein Schritt in Richtung auf ein ausgabenorientiertes Steuersystem deuten, zum anderen erfordern ausgabensteuerorientierte Neufestlegungen der nationalen Bemessungsgrundlagen von Einkommen- und Körperschaftsteuern nicht notwendigerweise eine Neuverhandlung der bilateralen Doppelbesteuerungsabkommen. Allerdings läßt sich aus der Sicht der ökonomischen Theorie der Steuerpolitik ein Begründungsmuster für die mangelnde politische Unterstützung einer ausgabensteuerorientierten Steuerreform gewinnen. Da insbesondere multinationale Unternehmen über internationale Steuerarbitrage Renten erzielen können, die ihnen in einem globalen Ausgabensteuerregime nicht mehr offenstünden, fällt eine einflußreiche politische Lobby für eine ausgabenorientierte Steuerreform aus.

The study of political institutions in general and international cooperation in particular has been beneficially influenced by the Prisoners' Dilemma (PD) game model, but there is a mistaken tendency to treat PD as representing the singular problem of collective action and cooperation. By relaxing the assumptions of 2 × 2 games and developing an alternate model of the coordination game, I show how some cooperation problems have very different properties from those found in PD. The analytical results of the two games are compared across several important dimensions: number of strategies available, number of iterations of the game, numbers of players, and the distribution of power among them. The discussion is illustrated with specific problems of international cooperation, and the implications of alternative cooperation problems for the formation and performance of international regimes are explored. The basic solutions for PD and coordination have divergent ramifications for the institutionalization, stability, and adaptability of regimes and for the role of hegemony in the international system. However, the coordination model does not replace the PD model but complements and supplements it as a way to understand the diversity of political institutions. These results are widely applicable to areas of politics beyond international relations.

By looking at the post-conflict international administrations in Bosnia and Herzegovina, Kosovo, and East Timor, the book examines how particular ideas about the state, and about the appropriate relationship between the state and its population have influenced the statebuilding efforts of the international community

Intro -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- Chapter 1 Introduction -- The Research Puzzle and Scope -- The Argument -- Why Explore China and Normative Change Within Institutions? -- Literature on China and International Order -- Liberal Institutionalists -- China's Rise Producing Conflict with the USA -- China Is Not Rising Significantly Enough to Challenge the International Order -- Approach and Scope of This Research -- Methods and Methodology -- Structure of the Book -- Part I Conceptual Tools -- Chapter 2 China as a Normative Power? -- What Is Power? -- What Makes a Normative Power? -- Recognising China as a Normative and Great Power? -- Chapter 3 Concepts of International Order -- What Is Order? -- How Is Order Created? -- Power -- Institutions -- The Role and Limits of Socialisation for Maintaining Order -- The Construction of Order and the Limitation of Change -- Conclusion -- Chapter 4 Norms, Order, and Social Change: Laying Out a Toolkit for Normative Change -- The Role of Institutions in Normative Change -- The Character of Norms -- Norms Are Socially Constructed 'Facts' -- Norms Are Inter-Subjective -- Norms Are Contextual -- The Strength of International Norms -- How Can Normative Change Be Measured? -- How Do Norms Change? -- The Role of Interpretation -- What Role Is There for States in Driving Normative Change? -- Tools for Challenging International Norms (Identifying Material Causes) -- Reframing Existing Debates -- New Issues -- New Populations -- New Institutions -- Facilitating Normative Change (Identifying Formal Causes) -- Legitimacy and Legitimate Action -- Changing Balance of Power -- Changing the Balance of Power Between Individual States -- Changing Balance of Power Between Regions -- External Shocks -- Failure of Previous Norms -- Analysing China's Challenge to International Order

Aim and Scope International Journal of Social Science, Innovation and Educational Technologies (Online) ISSN: 2717-7130 AIM & SCOPE Aim International Journal of Social Science, Innovation and Educational Technologies (Online); is a double peer-reviewed, indexed, open access, online journal which publishes original research papers, published quarterly. International Journal of Social Science, Innovation and Educational Technologies (Online) providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical and theoretical research papers, case studies, literature reviews and book reviews. International Journal of Social Science, Innovation and Educational Technologies (Online) welcomes and acknowledges high quality theoretical and empirical original research papers, case studies, review papers, literature reviews, book reviews, conceptual framework, analytical and simulation models, technical note from researchers, academicians, professional, practitioners and students from all over the world. Scope International Journal of Social Science, Innovation and Educational Technologies (Online) publishes research paper in the field of Business, Economics & Finance Management (General), Educational Administration, Innovation, Educational Technology Entrepreneurship, Human Resources & Organizations, Public Policy & Administration, Sociology, Social Welfare, Anthropology, Religious Studies, Visual Arts, Cultural Aspects of Development, Political Science, Tourism Management, Public Administration, Psychology, Philosophy, Political Science, History, Education, Women Studies, Economics, Linguistics, Law, Entrepreneurship Development, International Relations, Development Studies, Music, Genetics, Health Science, Applied Chemistry, Applied Mathematics, Chemistry, Life Sciences, Mathematics, Physics, Statistics, Biology, Engineering and Innovation, Environmental Studies, Climate Change, Rural Development, Urban ...

1980'li yıllardan sonra serbest dış ticaret politikaları, gelişmekte olan ülkelere sunulan en temel polika önerilerinden birisi olmuştur. Uluslararası kuruluşların bu önerisinin temelinde; serbest dış ticaret politikalarının gelişmekte olan ülkelerin iktisadi büyüme süreçleri için yararlı olduğu yaklaşımı bulunmaktadır. Dolayısıyla bu çalışmada, serbest dış ticaret politikalarının gelişmekte olan ülkelerin iktisadi büyüme süreçleri üzerindeki etkisini tespit etmek amacıyla söz konusu ilişkinin tarihsel olarak iktisat teorilerinde ele alınışı incelenmiş ve Türkiye verileri analiz edilmiştir. Teorilerde serbest dış ticaret politikaları ile iktisadi büyüme arasındaki ilişki birçok mekanizma yoluyla açıklanmış olsa da, söz konusu ilişkinin türü ile ilgili kesin bir yargı bulunmamaktadır. Çalışmada, Türkiye verileri üzerine yapılan analizin sonuçları da, teorilerle aynı doğrultuda, Türkiye'de serbest dış ticaret politikaları ile iktisadi büyüme arasında net bir ilişki bulunmadığını işaret etmektedir.ABSTRACTAfter 1980's, openness in international trade have been one of the major policy suggestions for developing countries. International Institutions' this policy suggestion was based on that the policy of openness in international trade was beneficial for developing countries' economic growth processes. Thus, to identify whether the policy of openness in international trade was beneficial for developing countries or not, this study attempted to analyze the relationship between the policy of openness in international trade and economic growth through a historical survey and a descriptive data analysis on Turkey. The results of the historical survey suggested that although there were many mechanisms, the kind of the relationship between the policy of openness in international trade and economic growth was ambiguous. The study's descriptive data analysis suggested that the kind of the relationship was ambiguous for Turkey too.

In the past years, research on military applications of neuroscience has grown in sophistication. We may expect that future neuroweapons will be advertised as resting on the most objective form of human cognition, leading to greater accuracy in targeting and better compliance with the law than traditional weapons. Are states using weapon systems that draw on neuroscience capable of applying IHL to that use? Only at the price of a decision review system so fundamental as to eradicate the temporal advantages neuroweapons are designed to create. I argue that the application of contemporary IHL presupposes that cognition is embodied in one single human being and coupled to language. Neuroweapons spread cognition across humans and machines combined, and largely eliminate the cognitive role of language. Both traits render the distinction between superior and subordinate unstable, therewith disrupting the premises of responsibility under IHL. By consequence, it is impossible to assess whether future uses of these weapons are lawful under IHL.