Search results

Assesses the accomplishments of a strike in Appalachian TN as the threatened closing of the Acme Boot Co plant presented an economic crisis for the town residents. The 1993 closing of the Acme plant, the capital flight of a profitable enterprise, devastated the community. The rural workers mobilized with the help of other unions, national leadership, & other labor leaders to fight capital mobility, & although they did not save the plant, they did expose & stop a corporate tax loophole that saved Americans millions of dollars & educated the community regarding globalization, political practice, trade, & tax policy. They also revealed the powerful forces against small union efforts -- the willingness of corporations to spend heavily in combating resistance, & the unwillingness of political leaders to defend workers & the unemployed. The grassroots effort operated from an internationalist, antiracist political subjectivity that helped the coalition to work on issues of economic development policy, free-trade politics, & global poverty. L. A. Hoffman

"Beschrieben wird die Entwicklung der britischen Kommunalfinanzen in den letzten Jahrzehnten und Überlegungen zu ihrer Zukunft werden angestellt. Die 80er Jahre werden als eine Zeit der Spannungen bewertet, die letztlich zum teilweisen Zusammenbruch des Systems und zum Verlust des Konsenses, der es zusammengehalten hatte, führten. 1989-90 war das Jahr der grundlegenden Reformen, in deren Mittelpunkt die Einführung der Poll Tax ('Kopfsteuer') stand. Es läßt sich bereits absehen, daß die Reform in vielerlei Hinsicht gescheitert ist. Die Wahrscheinlichkeit weiterer einschneidender Reformen ist hoch. Der Einfluß dieser Veränderungen auf die kommunale Finanzierung wird für Bristol und eine Reihe ähnlicher mittlerer Großstädte untersucht." (Autorenreferat)

The origins of the notion of social citizenship in the post-WWII era are traced, & the possibility for the realization of its ideals in the world of the 21st century is explored. Factors that distinguish contemporary welfare states from their liberal roots are identified, & ideological attacks on social citizenship are reviewed, highlighting the neoconservative positions of US President Ronald Reagan & GB Prime Minister Margaret Thatcher during the 1980s. It is concluded that there can be no return to the social sense of citizenship that came about in the 4 decades following WWII; nonetheless, there are ways to reverse the consequences of neoconservatism. Six key steps are outlined (1) politicians must provide ideological leadership, (2) citizens' rights must be related to responsibilities, (3) the increasing inequality in tax burdens must be reversed, (4) all citizens must continue to pay "high taxes" to ensure social rights & social peace, (5) more informed public debate is needed on the economic costs & benefits of the welfare state, & (6) the negative effects of globalization on citizenship must be addressed. K. Hyatt Stewart

"The text deals with F. K. Mann's approach of fiscal sociology. First, his biography is presented. Second, his book on tax policy ideals is discussed critically. Third, three conceptual elements of his fiscal approach are extracted from major writings of Mann. Fourth, the relationship between fiscal theory and sociology is analyzed. Finally it is asked which of his writings, ideas and concepts stand the test of time." (author's abstract)

Der Autor befasst sich mit der Entwicklung des amerikanischen Populismus von der sogenannten Jacksonian Revolution bis heute. Danach widmet er sich der Entstehung der Tea Party-Bewegung als einer populistischen Bewegung innerhalb der republikanischen Partei. Entstanden ist die Tea Party 2009 als Reaktion auf Obamas Hilfsmaßnahmen für ärmere Hausbesitzer. Es folgten Massenproteste am amerikanischen Steuertag gegen Obamas Steuer- und Ausgabenpolitik. Im Anschluss erfolgt eine Charakterisierung der Tea Party. Auf der Agenda der Tea Party finden sich konservative, libertäre und populistische Forderungen, die auf Immigrationspolitik, die Wiedereinführung des Goldstandards, eine Einkommens-Tax und eine Verfassungsänderung zu Gunsten eines ausgeglichenen Haushalts abzielen. Durch die Polarisierung der Eliten in den USA findet nach Meinung des Autors eine Polarisierung der Wähler statt, was dazu führt, dass immer konservativere Kandidaten bei den Wahlen aufgestellt werden. Daraus wächst für die Republikaner die Gefahr, ihre gesellschaftliche Hegemonie zu überdehnen. (ICB)

Investigates the fiscal impacts of immigrants on NJ, drawing on a microanalysis of 1990 US census household-level data. It is found that both immigrants & native-born residents in NJ receive more in government assistance than they pay in taxes. However, the relative burden of immigrants is greater than that of native-born residents, because they have larger household fiscal deficits. Much of this burden is placed on local governments rather than the state government. Directions for future microanalysis are briefly discussed. 6 Tables, 34 References. D. M. Smith

"In discussing the question: fiscal sociology: what for, I shall first give a short sketch of the history of thought of the field. Secondly, main issues are identified. First in discussing the concept of the tax state, we emphasize issues in constitutional public finance. Secondly, one of the fields in which fiscal sociology has been most important is the issue of taxation, and notably income taxation. Thirdly, in citing applications and issues, an entire alphabet of fiscal sociological issues is being identified. The third paragraph deals with the future of the field in both instruction and research." (author's abstract)

W. R. Scott (1987) declared the institutional paradigm to be in a contemplative phase of consolidation & careful reassessment. Urging more deliberative development of the paradigm's empirical applications, institutionalism's applicability to the imposition, authorization, inducement, acquisition, & incorporation of standardized financial reporting practices at 150 of the 1969 Fortune 200 companies 1962-1977 -- particularly in relation to financial statements & investment tax credits -- is demonstrated. How the results might be used to illuminate the relationship between institutionalist theory & two other theories that have made the same or similar predictions -- resource dependence theory & rational choice theory -- is also discussed. 6 Tables. M. Maguire

Vor dem Hintergrund der vergleichenden Analyse der einzelnen Wahlprogramme im Rahmen der US-amerikanischen Präsidentschaftswahlen zeigt der Verfasser, dass die von den Kommentatoren geäußerte "Befürchtung", dass eine demokratische Regierung von den Europäern mehr Verantwortung bei der Lösung von internationalen Krisen verlangen würde, eine Forderung nach mehr Multilateralismus ist, die eine solche internationale Verantwortung einschließt, die die EU und ihre Mitgliedstaaten in Afrika, Asien und anderswo bereits wahrnehmen. Sie können das mit zivilen oder militärischen Mitteln tun. Das Argument, so die These, dass die amerikanischen Wahlen keine außenpolitischen Veränderungen bringen können, ist demokratiepolitisch bedenklich und analytisch falsch. Gewissheit über die Politik eines künftigen Präsidenten kann es allerdings nicht geben. Präsidenten fühlen sich oft nicht an die Versprechungen im Wahlkampf gebunden. In Erinnerung sind die Worte von Bush Senior "Read my lips: No new taxes". Während seiner Amtszeit folgten mehrmals Steuererhöhungen. Bush Junior versprach eine "demütige Außenpolitik (humble foreign policy)" und lehnte "nation-building" ab. Es folgten eine unilaterale, arrogante Außenpolitik und ein demütiges Eingeständnis über die Notwendigkeit von "nation-building" im Irak und in Afghanistan. (ICF2)

Discusses the origins of neoliberal theory concerning the nature, scope, & role of the state. The nature of freedom, nature of social justice, & distributive justice, as viewed by neoliberals & social democrats, are contrasted. The impact of a distributive, or welfare, state on interest groups & bureaucracies is critiqued. The neoliberals' conception of the state's role in the protection of rights as freedom from coercion is explained with attention to their position on welfare rights. The neoliberal state, in respect to the market & market order, is considered a nomocratic state rather than a telocratic state, & the social democratic commitment to tax to fund public services is contested by neoliberals. L. Collins Leigh

The causes & effects of political corruption are studied; specific attention is dedicated to examining how corrupt behavior influences the composition of government expenditure. Several causes (eg, government subsidies, natural resource endowments, & sociological factors) & consequences (eg, a reduction in people's willingness to invest & losses in tax revenues) of political corruption are identified. Indices of corruption developed by two private firms illustrate the consequences of corruption for investment & for government expenditure. Analysis reveals that political corruption significantly affects investment & expenditure on public education & health. Despite the study's findings on the consequences of corruption, additional research is needed to understand the causality of corrupt behavior. 2 Tables, 23 References. J. W. Parker

The effects of information technology (IT) deployment on efficiency & reduction of corruption in municipal government is illustrated in this case of the Calcutta Municipal Corp in India, 1994/95. The five stages of implementation were setting a strategic agenda, launching the pilot, reconfirming the agenda, rolling out the project, & driving benefits & change. Automation & IT were introduced within a strategy to improve employee morale & gain confidence after institutional failure, to raise revenues, & to control expenditures. Employees & outsiders offered strong resistance to implementation of the new IT system. Besides its positive effects on general operations & management, the new IT system checked corruption in the areas of property tax assessment & collection, expenditures management, & solid waste management. M. Pflum

Investigates NJ public opinion toward immigrants & their perceived impacts, drawing on 1994 telephone interview data from 1,201 randomly selected residents. Approximately 50% indicated that they were satisfied by the immigrant level, while 40% believed measures should be taken to reduce the number. Respondents expressed anxiety about jobs for residents as a primary reason for wanting to reduce the number of immigrants, followed by concerns about higher taxes & overcrowding. Older, less educated, urban, & Catholic residents were less likely to be tolerant of immigrants, while individuals who were younger, married, &/or members of minority groups were likely to be more tolerant. 4 Tables, 2 Figures, 59 References. D. M. Smith

The main characteristics of Washington's ideas about religion & government, as well as his differences with Madison are revisited. Washington, while a lifelong member of the Anglican Church, did not attend religious services often nor express detailed tenets of his faith besides the belief in a good & providential God. In contrast to Madison, Washington consistently sought to use governmental authority to encourage religion, by such means as use of taxes to support religion, appointment of military chaplains, religious presidential proclamations, & inclusion of sacred language in public ceremonies. His approach was two-fold: government non-interference grounded on right regarding matters not affecting the common good & discretionary toleration for matters involving the duties of citizenship & the essential interests of the nation. D. Miller

The relationship between the World Trade Organization (WTO) & existing multilateral environmental agreements, especially the Kyoto Protocol, is investigated. An overview of the WTO Committee on Trade & Environment's predominant attitudes toward multilateral environmental agreements is presented. The question of whether current WTO law conflicts with the environmental objectives of such international agreements is then considered. National measures that facilitate the reduction of greenhouse-gas emissions on a global level & adhere to WTO law are then identified. Several issues that require further attention from the WTO are noted, eg, whether indirect taxes should be placed on domestic products. The need for WTO law to be further scrutinized to determine how it will affect the international climate-control regime is stressed. J. W. Parker