Suchergebnisse

AbstractBy critically reviewing different strands of literature on institutional change and development, this essay argues that, in order to fully understand subnational economic development, we need to move away from 'good governance' explanations in which geography‐specific analyses of power structures and elite interests are largely absent. Using findings for Colombia and insights from economic geography and heterodox political economy theories, this essay gives theoretical and conceptual guidelines and approximations for future studies on regional economic development. The contribution provides a place‐based discussion of how the historically evolved distribution of power balances, context‐specific elite interests, and the interaction between place‐bound actors and place‐less dynamics affect subnational institutional arrangements shaping policies and development outcomes. The conclusions drawn are not limited to Colombia and will prove beneficial to researchers studying regional economic development in subnational contexts elsewhere in the world.

Many of the academic analyses calling Medellín's development an "urban miracle" fall short with regard to discussion of the political economic implications of institutional shifts. An emerging transnational capitalist class promoted 'good governance' reforms and the embedding of neoliberalism in the urban context. Medellín's neoliberal development agenda is not only a market-led strategy but also a particular form of hierarchic rule and distribution of power. Increased economic activities in the tertiary sector, the promotion of flexible labor markets, and the incorporation of the city into the global economy at the lower end of the value chain have not served as sustainable growth escalators for Medellín's economy. The city continues to have high rates of un- and underemployment and is still the country's most unequal city. These developments can by no means be described as miraculous.Muchos de los análisis académicos que describen el desarrollo de Medellín como un "milagro urbano" se quedan cortos en cuanto a la discusión de las implicaciones político-económicas de los cambios institucionales. Una nueva clase capitalista transnacional promovió las reformas de buena gobernanza y la incorporación del neoliberalismo en el contexto urbano. El plan de desarrollo neoliberal de Medellín no es sólo una estrategia orientada al mercado sino que también es una forma jerárquica de gobierno y distribución del poder. El aumento de las actividades económicas en el sector sectario, la promoción de un mercado laboral flexible y la incorporación de la ciudad en la economía global en el nivel más bajo de la cadena de valor no han servido como palancas para el crecimiento económico sustentable de Medellín. La ciudad sigue teniendo las tasas de desempleo y subempleo más altas de Colombia y todavía es la ciudad más desigual del país. Estos desarrollos no pueden ser descritos en modo alguno como milagrosos.

Die Bekämpfung von Steuerumgehung steht spätestens seit der Finanzkrise im Fokus der Öffentlichkeit. In Deutschland wurde § 42 AO zuletzt 2007 geändert und in Großbritannien 2013 erstmals eine General Anti-Abuse Rule (GAAR) eingeführt. Diese Entwicklungen geben Anlass, die Möglichkeiten der Missbrauchsbekämpfung durch Auslegung und Rechtsfortbildung sowie die GAARs in den beiden Jurisdiktionen zu vergleichen. Dabei werden zur Untersuchung möglicher Gründe für Unterschiede auch Methoden der Statistik und der empirischen Sozialforschung genutzt. -- Nach Überzeugung des Verfassers ist die Missbrauchsbekämpfung mittels allgemeiner Regeln in Deutschland aus mehreren Gründen in dem Sinne effektiver als in Großbritannien, als sie die Gleichmäßigkeit der Besteuerung weitgehender sicherstellt. Dies liegt u.a. daran, dass in Großbritannien vielen Umgehungsfällen auf andere Weise begegnet wird. Außerdem sind die britischen Steuergesetze detaillierter und haben britische Gerichte eine andere Rolle gegenüber dem Parlament. / »General Rules for Counteracting Tax Avoidance in Germany and the United Kingdom« -- Counteracting tax avoidance has become topical since the financial crises. While the German legislator amended the statutory General Anti-Abuse Rule (GAAR) lastly in 2007, British Parliament introduced a statutory GAAR as a novelty in 2013. This comparative study discusses the possibilities of interpretation and further development of tax law by judges as well as the GAARs in Germany and the United Kingdom. It includes an exploration into possible reasons for differences inter alia by methods of statistics and empirical social research.

The Colombian government's proposal for the Tribugá Port project puts in evidence the juxtaposition of dominant approaches to development and place-based well-being strategies of local communities. The extension of the national maritime infrastructure network follows mainstream development narratives centered around the spatial reorganization and expansion of capitalism to cater to the needs of industrial and commercial accumulation. Ethno-development plans and interviews indicate that local well-being initiatives rooted in local livelihoods, identity, culture, and environmental conservation form the basis for resisting the Tribugá Port project. Such well-being perspectives not only provide a different understanding of development but also are likely to lead to a different outcome because they foster inclusive and sustainable processes and a sense of solidarity, self-determination, and self-management of resources.La propuesta del gobierno colombiano para el proyecto del Puerto de Tribugá pone en evidencia la yuxtaposición de enfoques dominantes para el desarrollo y las estrategias de bienestar implementadas en los sitios de comunidades locales. La extensión de la red nacional de infraestructura marítima sigue las narrativas principales de desarrollo centradas en la reorganización espacial y la expansión del capitalismo para satisfacer las necesidades de la acumulación industrial y comercial. Los planes de etnodesarrollo y las entrevistas indican que las iniciativas locales de bienestar arraigadas en medios de vida locales, la identidad, la cultura y la conservación del medio ambiente forman la base para resistir el proyecto del Puerto de Tribugá. Tales perspectivas de bienestar no solo proporcionan una comprensión diferente del desarrollo, sino que también es probable que conduzcan a un resultado diferente porque fomentan procesos inclusivos y sustentables, así como un sentido de solidaridad, autodeterminación y autogestión de los recursos.

The COVID-19 pandemic has exposed multiple structural flaws of global capitalism. These have been reproduced through the intensification of inequalities and reinforced through policy responses that have failed to protect the most vulnerable from the health and socio-economic impacts of COVID-19. The COVID-19 pandemic has also revealed the materiality of human activity and complex geographies of inequality. It has highlighted how inequalities embedded in relations of production, reproduction and global finance continue to perpetuate the divide between the Global North and South. Using an interdisciplinary political economy lens with a focus on the Global South, this Special Issue brings together contributions that explore the dynamics underpinning the intensification of inequalities during the pandemic and that analyse the initial policy responses to the COVID-19 crisis.