‘Politicals’, Tribes and Musahibans: The Indian Political Service and Anglo-Afghan Relations 1929–39

This article examines the way in which the tribal areas of the North-West Frontier came to constitute a recurrent point of contention and dispute in Anglo-Afghan relations during the period under examination. It argues that while much attention has been paid to the way in which the activities of autonomous tribes of the frontier impacted upon British interests, much of the existing historiography has tended to focus upon the physical confrontation between tribe and state and has hitherto ignored perhaps the most complex aspect of the ‘tribal problem’ during this period; its impact upon the Government of India's diplomatic relations with Afghanistan. The article proposes that the period 1929–39 constituted a particularly challenging context for British policy-makers wrestling with the requirement to formulate a cost-effective tribal policy that would suit the interests of British India without undermining the newly emerged, pro-British but inherently weak Musahiban regime. It argues that while the Government of India avoided any fatal breach in relations with the Afghan leadership, the process of frontier policy-making illustrated some fundamental weaknesses in perspective on the part of that government department most closely associated with the formulation of such policy: the Indian Political Service.     

The gradual transformation of a weak but enduring regime: contemporary French prostitution policy in transition (1946–2016)

Historically, states have tended to opt for one of three prostitution policy regimes: prohibition, regulation or the abolition of state regulation with a view to providing social support to the individuals involved. This is the approach France has espoused since 1960. Nevertheless, while the state has remained committed to abolitionism, the policies and laws adopted in the name of French abolitionism have varied considerably. This coexistence of stability and change challenges current assumptions of how policy regimes behave and evolve. This is because internal policy change suggests that the regime is weak, and weak regimes that experience strong political challenges are assumed to wither away or collapse. Consequently, this article presents the historical case study of contemporary French prostitution policy, and seeks to explain how and why this policy regime has changed the way it has since World War II. It describes the three phases that have contributed to the evolution of policy in this area, from sex workers’ rights protests in the mid 1970s, to the introduction of a demand-side ban on prostitution in 2016. In doing so, it explains how strong commitment to policy ideas can help sustain an otherwise weak or ineffective policy regime.     

Policy Change and Policy Stasis: Comparing Swiss Foreign Policy toward South Africa (1968–94) and Iraq (1990–91)

This article investigates how concepts from the field of public policy, in particular the Advocacy Coalition Framework (ACF) initially introduced by Sabatier and Jenkins‐Smith, can be applied to the study of foreign policy analysis. Using a most similar comparative case studies design, we examine Switzerland's foreign policy toward South Africa under apartheid for the period from 1968 to 1994 and compare it with the Swiss position toward Iraq after the Iraqi invasion of Kuwait in 1990, when the Swiss government imposed—for the first time—comprehensive economic sanctions against another state. The application of the ACF shows that a dominant advocacy coalition in Swiss foreign policy toward South Africa prevented a major policy change in Swiss–South African relations despite external pressure from the international and national political levels. Actually, quite the opposite could be observed: Swiss foreign policy increased its persistence in not taking economic sanctions against the racist regime in South Africa during the 1980s and early 1990s. The ACF, with its analytical focus on policy subsystems and the role of external shocks as potential triggers for change, provided a useful framework for analyzing the factors for policy change and stasis in Swiss foreign relations toward the selected two countries.     

Killing the goose that laid the golden egg? Australia's resource policy regime in comparative perspective

A common criticism of the minerals resource rent tax (MRRT) was that it would ‘kill the goose that laid the golden egg’ for the Australian economy. Mining companies, their industry associations, and the Liberal–National Coalition all argued the MRRT would reduce Australia's attractiveness for mining investment, and lead to ‘capital flight’ as resource firms shifted towards lower-taxing competitors. To evaluate this claim, it is necessary to compare Australia's resource policy regime – including, but not limited to, its taxation elements – against those of its principal competitors. This article undertakes such an evaluation by comparing Australian resource policies with those of nine of its major mineral and energy competitor countries. This survey reveals that Australia's comparatively high mining tax rates are partially offset by its ‘non-interventionist’ approach to resource policy, and that it has retained good rankings on international political risk surveys. There is some evidence of short-term market response to the mining tax, but there is little evidence of sustained capital flight occurring due to the MRRT. These data collectively suggest that the MRRT did not significantly undermine Australia's attractiveness for international mining investment, despite widespread perceptions to the contrary.     

The Politics of Superannuation in Australasia: Saving the New Zealand Standard of Living

Support for retired individuals is one of the key policy issues facing governments throughout the OECD. The need for a long-term approach to the issue of retirement saving is well established. New Zealand and Australia have adopted different approaches to retirement saving. Two primary differences exist in retirement saving policy – New Zealand offers little in the way of incentives and there is no compulsion; conversely, Australia provides highly concessionary tax incentives and a mandatory occupational retirement savings scheme exists. This paper offers suggestions on how and why two countries that typically approach policy issues from a similar direction have adopted such different attitudes to the topic of retirement saving.     

LEADERS,FOLLOWERS, AND ASYMMETRIC LOCAL TAX POLICY DIFFUSION

Complementing recent theoretical models of tax competition with endogenous leadership, we empirically model local policy diffusion as a dynamic asymmetric process. Using a setting where local option sales taxes rapidly transitioned from nonexistence to ubiquity, we construct a policy leadership index to classify jurisdictions as leaders or followers. Using models that control for vertical tax competition effects, we show how asymmetric leader–follower dynamics characterize horizontal tax competition over the three decades that follow. A placebo test further supports our main conclusions. This methodological approach could be adapted to other settings where policies exhibit both extensive and intensive margins.     

THE LONG-RUN ECONOMIC IMPACTS OF FEDERAL,STATE, AND LOCAL FISCAL POLICIES IN METROPOLITAN AREAS*

ABSTRACT. This paper uses new estimates of metropolitan factor demand and output supply functions to study how federal, state, and local fiscal policies affect metropolitan economies. We illustrate our work with findings for ten metropolitan areas in five states for changes in state corporate income taxes, local property taxes, the federal corporate income tax, an investment tax credit, interest rates, public capital stocks, output prices, and tax and regulatory policies affecting gross wages. It is clear from these simulations that a policy that is nominally the same everywhere will have repercussions that vary widely across regions and cities.     

‘The Problem with the Locals’: Partnership and Participation in Ethiopia

This article examines the proliferation of development discourses about participation and partnership, focusing on natural resources management policy in Ethiopia. It argues that relationships between the state and donors and between donors themselves are contested and negotiated. The generation of policy is a value–laden process. However, because these institutions are not monolithic, the agency and positioning of those individuals charged with implementing participatory policy influence both practice and interpretation. This may go some way towards explaining the frequent gaps between policy and practice.     

THE IMPACT OF MARGINAL BUSINESS TAXES ON STATE MANUFACTURING

We estimate the impact of manufacturer business taxes on value added during the 1990s for 15 manufacturing sectors in 20 U.S. states. When the tax climate is properly measured as the potential liability arising from new investment in a state, we estimate that a 10 percent reduction in the effective tax liability is associated with a 3.5 to 5.3 percent increase in value added for the state's targeted manufacturing industry. When we isolate the value of industrial incentives from the basic tax system in our theoretically preferred marginal tax measure, we find that a 10 percent reduction in liability achieved by way of lowering taxes is associated with a 4.5 percent increase in value added while an equivalent reduction achieved by way of increasing incentives is associated with only 1.2 percent industrial growth, the latter elasticity not statistically different from zero.     

1894—1914年俄国酒销售垄断的初衷及效果

俄国一直面临着既要保证税收又要减少酗酒的艰巨任务。俄国预算中酒税收入举足轻重;而俄国人酗酒成风,成为严重的社会问题。俄国为了保证稳定的酒税收入,交替运用国家垄断、包税制和消费税形式,其中酒垄断因简单易行和效果明显而历时最长。政府热衷于酒税收入的同时,也助长了酗酒。1894年财政大臣维特实施的酒销售垄断,名为解决酗酒问题和恢复良好民风,实为增加国家岁入。税收目标和社会目标实难两全,这是认识和评价此次酒销售垄断的关键所在;而数百年来俄罗斯人沿袭下来的饮酒习俗则是滋生酗酒的土壤,解决酗酒问题绝非一朝一夕之事。     

The Perpetuation of Regime Security in Gulf Cooperation Council States: A Multi‐Lens Approach

Gulf Cooperation Council (GCC) states have been engaging in diversification efforts, yet the types of efforts suggest that the primary interest is regime security. Regional foreign policy is complex; hence we propose a multi‐lens approach to analyze overlapping and complementary political, economic, and social forces. The international political economy of hydrocarbons demonstrates the similarities among GCC states, regional dynamics illustrate interstate relations and similar patterns, while economic diversification suggests individual state trajectories and comparative and competitive patterns. By outlining the contemporary context for GCC states, we argue that low oil prices, regional dependence on hydrocarbons, and trends in economic diversification efforts signal GCC states' preference to reinforce their rentier systems with alternative state revenue streams. GCC states' diversification into new markets and sectors and use of state‐owned enterprises in microcompetitions indicate a new search for alternative revenue streams and prestige, which in turn are used to assure the perpetuation of regime security. This finding sets trajectories and implications for the region, specifically economic stagnation and supplementary diversification processes.     

元代云南赋税征银考

历史上云南是我国白银主要产地之一,元世祖平大理后,云南与内地间的经济联系进一步加强,蒙元政府结合云南实际,采取了为当地各族民众接受的赋税征银政策,通过差发征银、税粮折银、银矿课税、土司贡赋纳银等等途径,取得了相当数量的白银。蒙元政府进而通过出钞收银、以贝易银等途径,将所取得的白银转输内地。元代云南赋税征银,仍属于实物税,与内地的货币税有较大差别。但对云南白银矿企业的发展和内地白银货币化起到了积极的推动作用。     

Not My Taxes! Explaining Tax Resistance and its Implications for Australia's Welfare State

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a ‘burden’ and that ‘the link between taxation and citizenship has been broken’. This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe how two Australian fiscal institutions—a residual welfare system and visible income taxes—promote tax resistance among voters. Second, I draw on these insights to develop several explanations for tax resistance: voter self-interest, voter hostility to minorities, voter disengagement (low trust and lack of interest in politics), and individualistic attitudes. The main conclusion is that tax resistance in Australia is institutionalised, making it easier to mobilise interests around low taxes, and harder to advocate for alternatives. Results of multivariate analysis using AES 2004 data indicate that an ‘anti-tax coalition’ can build on three diverse publics; one of higher and middle-income earners attuned to self-interest, another hostile to welfare beneficiaries, and another ‘tuned out’ of politics and willing to support any call for tax cuts. Inevitably, the debate about the welfare state is shadowed by a debate about voter willingness to pay taxes that finance it.     

From liberal to conservative: shifting cultural policy regimes in post-Soviet Russia

In this paper, we analyze the evolution of Russian cultural policy from the end of the Soviet era through the current against the framework of welfare state regimes. The end of the Soviet Union 25 years ago ushered in a decade of liberalization marked by a withdrawal of the state from cultural responsibility and hopes that market demand and private support would emerge to fill in the void. With the latter hampered by the economic hardships of the transition and the loss of philanthropic traditions after more than 70 years of communism, a liberal policy regime did not take firmly hold and has gradually been replaced by a new cultural policy consensus more akin to a conservative welfare regime, marked by a return of the state to a more dominant role with the support of core cultural policy constituencies.     

Attenuated Governance: How Policymakers Insulate Private School Choice from Legal Challenge

Indirect or delegated governance engages private organizations, tax expenditures, or service users to deliver programs that would otherwise be provided by the government directly. This paper explains the rise of indirect governance in terms of policymakers’ strategic use of “attenuation” to avoid political and legal challenge. Attenuation is the process by which a government obscures its role in promoting a particular policy goal, through communication strategies (attenuating rhetoric), or by utilizing private third parties and the tax system to deliver a benefit (attenuated design). Deploying policy‐maker interviews and an original historical database of private school choice programs and their legal and political defense, 1953–2017, I argue that pursuing both attenuated design and attenuating rhetoric at once helps policies pass and spread by publicly dissociating the government from legally contentious policy outputs.     

The Eurasian Economic Union: the geopolitics of authoritarian cooperation

Understanding cooperation among authoritarian regimes remains a puzzle for researchers; in particular, those working in post-Soviet Eurasia. Research suggests that autocrats are becoming increasingly coordinated in their efforts to thwart democracy, with authoritarian-led regional organizations offering an effective vehicle to extend autocrat time horizons. In contrast, older studies, including insights from failed regional integration among former Soviet states, suggest that the absence of democracy limits cooperation, although in both cases there is a lack of detail on the mechanisms enabling or constraining relations between autocrats. This article addresses this shortcoming by developing a theoretical framework based around autocrat survivability or “regime security” and applying it to the important case of the newly formed Eurasian Economic Union (EAEU), drawing on original interview data with experts and stake-holders in Belarus, Kazakhstan, and Russia. The argument forwarded in this article is that concerns over regime security create antagonistic cooperation drivers. In the case of the EAEU, regime security provides a strong explanation for the inability of member states to coordinate policy. The implication is that future studies should pay close attention to the way the material and ideational aspects of authoritarian rule combine to drive, but also limit relations between autocrats.     

Direct Taxation and State–Society Relations in Lagos,Nigeria

Existing research suggests that external sources of finance, such as foreign aid and natural resource rents, allow states to generate revenue independently of their societies, disincentivizing them from forming close links with their citizens and severely problematizing the notion of a social contract. In Lagos, Nigeria's commercial capital, a series of personal income tax reforms have seen an increase in taxpayer compliance. Considering Lagosians’ perceptions of their relation with the state government, this study examines whether the state had to ‘earn’ its revenue by developing a closer relationship with its citizens, and whether citizens responded through a greater willingness to pay tax. It explores how citizens understand this relationship, what role they perceive themselves to fulfil, and what their expectations are for the future of state–society relations. The study shows how, through efforts to visibly link tax to service delivery, a social contract is emerging between Lagos State and its citizens — but that this relationship differs among groups, in that it is shaped by pre‐existing concepts of public organization and modes of political engagement.     

Issue Definition in State Economic Development Policy

This paper examines whether an "issue definition" perspective developed by Baumgartner and Jones (1993) can account for the dynamics of state economic development policy. The analysis centers on a case study of Louisiana, and shows that efforts to redefine tax exemptions as a threat to the environment were only partially successful in leading to policy change. I speculate on the reasons for this failure, concluding with the fact that special conditions made it harder to redefine the economic development issue there. I argue further that the dynamics of issue redefinition differ by issue type and according to the level of government responsible for a particular policy.     

Apparatus of capture: Fiscal state formation in the republic of Georgia

How did the rate of central government tax revenue more than triple in the (post-Soviet) Republic of Georgia over 2004–2007? This paper investigates fiscal state formation in Georgia using ethnographic fieldwork to document how the reformist government brought to power by the 2003 “Rose Revolution” impelled tax compliance using a set of tactics of anti-corruption, anti-tax evasion, individual accountability, and compromising information collected through extra-legal surveillance. The use of ethnographic methods to examine the recent and rapid process of state formation in Georgia is a departure from much of the extant literature on state formation, which is dominated by historical scholarship that examines relatively long-term processes of political and economic change culminating in the present state. In contrast, the approach taken here uses the Deleuzian concept of assemblage to examine how the state is a process of continuous formation. The fast emergence of a historically unprecedented scale of tax compliance in Georgia was the result of the application of particular techniques of government that assembled micro-subjective dispositions into a macro-institutional process of revenue capture.     

The Changing Regime: Forest Property and Reformasi in Indonesia

This article explores the dominant explanations of the failure of forest management in Indonesia within the public discourse of the late New Order period. Drawing on a review of salient literature and relevant case studies, the major part of the article discusses the underlying historical, institutional and political causes of the failure of the state property regime. By taking a narrow view of the issues, public discourse during the New Order (1966–98) avoided discussion of the structure of property relations and the power relations that supported them. However, the forest fires of 1997–8 and the ensuing ecological crisis have revealed that the forest policy that allocated property rights over vast areas of the nation’s forests to well-connected conglomerates and politico-business families was inequitable and lacked legitimacy. While new legislative initiatives open up possibilities for co-management, the reforms so far barely engage with the underlying structure of property rights. These issues will need to be more thoroughly addressed if Indonesia is to tackle the bitter legacy of the Suharto period.