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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：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：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：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...
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作者：Picciotto, Sol
摘要：The international tax system developed as a form of technocratic governance, aimed at facilitating international investment, neglecting provisions for cooperation between national governments for tax enforcement. Its endogenous flaws resulted in its politicization in the 1970s, and again in the 1990s, leading to an increasingly technicized form of global governance. The great financial crisis was even more disruptive and accelerated a shift toward increasingly volatile interactions between the...
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作者：Hinterleitner, Markus; Kaufmann, David; Thomann, Eva
作者单位：Brown University; Swiss Federal Institutes of Technology Domain; ETH Zurich; University of Exeter
摘要：This article adopts a novel regulatory perspective on the conditions that facilitate and obstruct economic equality between migrants and natives. Regulation scholars have long emphasized that regulatory interventions need to be geared toward the needs of regulatory targets. We contribute to this research by examining the fit between regulatory instruments and targets' human capital skills. We develop a theoretical framework that captures how economic integration regulations (EIRs) influence ec...
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作者：Euchner, Eva-Maria
作者单位：University of Munich
摘要：A key to understanding regulation through private intermediaries is how third-party actors are selected and controlled. This paper examines the question in prostitution policy, a value-loaded policy field that stimulates regulators to carefully select private intermediaries to avoid regulatory capture. By means of a novel data set on prostitution policy in 25 OECD countries (1960-2010) as well as with a comparative case study on two German states, the paper discovers that the responsibilizatio...
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作者：van der Heijden, Jeroen
作者单位：Victoria University Wellington; Australian National University
摘要：Scholars of regulation have long engaged with behavioral oriented research to assess its value for regulatory theory and practice. This book review discusses two recent publications in this area: Nudge: The Final Edition by Richard Thaler and Cas Sunstein (2021) and The Behavioral Code: The Hidden Ways the Law Makes Us Better or Worse by Benjamin van Rooij and Adam Fine (2021).
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作者：Jansky, Petr; Meinzer, Markus; Palansky, Miroslav
作者单位：Charles University Prague
摘要：Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their identities. In this paper we quantify which jurisdictions supply secrecy to which countries and assess how successful countries are in targeting that secrecy with their policies. To that objective, we develop the Bilateral Financial Secrecy Index (BFSI) which maps the financial secrecy faced by 82 countries and supplied to them by 131 jurisdicti...
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作者：Killian, Sheila; O'Regan, Philip; Lynch, Ruth; Laheen, Martin; Karavidas, Dionysios
作者单位：University of Limerick
摘要：International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under-researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governan...
