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作者：Alm, James; Gerbrands, Peter; Kirchler, Erich
作者单位：Tulane University; Utrecht University; University of Vienna
摘要：How can governments get individuals and firms to pay taxes, especially given increasing tax base erosion via tax evasion, tax avoidance, and money laundering? In this paper we discuss the many different perspectives to explain why people pay - and do not pay - their taxes, especially perspectives based on responsive regulation, and we use then these perspectives to suggest policies that governments may use to improve tax collections. We first describe an approach that is based on asingle indiv...
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作者：Kosta, Eleni
作者单位：Tilburg University
摘要：This paper explores the extent to which current interpretations of the notion of agency, as traditionally perceived under human rights law, pose challenges to human rights protection in light of algorithmic surveillance. After examining the notion of agency under the European Convention on Human Rights as a criterion for applications' admissibility, the paper looks into the safeguards of notification and of redress - crucial safeguards developed by the Court in secret surveillance cases - whic...
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作者：Quaglia, Lucia
作者单位：University of Bologna
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作者：Erikson, Josefina; Larsson, Oscar L.
作者单位：Uppsala University; Swedish University of Agricultural Sciences
摘要：Sweden is well known as the first country in the world to adopt client criminalization in an effort to control and eventually eliminate prostitution. Less attention has been paid to the emergence of extensive collaborative governance arrangements that serve as complements to the legal framework. The aim of this article is to provide new knowledge as it investigates the multifaceted ways in which governance arrangements have developed in Sweden, employing collaborative governance theories and t...
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作者：Dudley, Susan E.; Xie, Zhoudan
作者单位：George Washington University
摘要：Behavioral research has shown that individuals do not always behave in ways that match textbook definitions of rationality but are subject to cognitive biases that may lead to systematic errors in judgments and decisions. Recognizing that regulators are not immune from these cognitive irrationalities, this article explores how the institutional framework or choice architecture in which they operate interacts with those biases. By examining five cognitive biases that may be prevalent among regu...
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作者：Cao, Xun; Deng, Qing; Li, Xiaojun; Shao, Zijie
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; University of British Columbia; Communication University of China
摘要：Why do some firms face more environmental regulatory actions than others? We present a theory focusing on firm-fixed asset intensity. High fixed asset intensity makes a firm less mobile. A less mobile firm cannot present a credible exit threat, making it more susceptible to stringent enforcement. Analysis of key-monitored firms in Jiangsu province, China of 2012-2014 shows that higher fixed asset intensity is associated with more pollution levies and a higher chance of receiving a punitive act...
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作者：Knill, Christoph; Steinebach, Yves
作者单位：University of Munich
摘要：While there is broad scholarly agreement on the pattern of ever-growing policy stocks in modern democracies, research on the drivers of policy accumulation is still in its infancy. This holds in particular for the role of crises and external shocks. While the relationship between crisis events and the change of individual policies is fairly uncontested, we lack systematic knowledge on the extent to which crises trigger policy accumulation. To address this research gap, we analyze if and to wha...
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作者：Dewey, Matias; Di Carlo, Donato
作者单位：University of St Gallen; Max Planck Society; European University Institute
摘要：Political economy scholarship generally assumes that governments are interested in enforcing economic regulations. Cases of non-enforcement are predominantly studied in the context of developing countries and are chiefly associated with states' deficient institutional capacity. This article casts doubts on these assumptions by showing how governments in advanced democracies manipulate the regulatory regime and generate selective non-enforcement of economic regulations to shape markets at their...
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作者：Cohen, Amy J.; Jackson, Jason
作者单位：University System of Ohio; Ohio State University; Massachusetts Institute of Technology (MIT)
摘要：This article highlights a counterintuitive dynamic of neoliberal globalization. India has controversially liberalized foreign investment rules in the politically sensitive food retail sector. Critics argue that India bowed to pressure from multinational corporations, consistent with a common view that under neoliberalism markets eclipse state power. We suggest by contrast that policymakers seek multinational firms to strengthen their capacity to govern food markets that for centuries have been...
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作者：van Wijk, Eelco; Mascini, Peter
作者单位：Vrije Universiteit Amsterdam; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC
摘要：By way of a case study on the regulatory role of owners and managers of brothels and rented rooms for prostitution, this study focuses on the strategies deployed by a municipality to govern these intermediaries. The analysis is based on a typology of responsibilization distinguishing between who the responsible should govern (themselves or others) and forms of power (repressive or facilitative). The regulator concomitantly renders these entrepreneurs responsible for their own possible criminal...
