Canada and the United States—Trading Partners and Transfer Pricing Opponents?

Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.     

The politics of discretion: Authority and influence in asylum dispersal

This paper considers how discretion, understood as both a capacity to make decisions and a form of influence that is often hidden, operates within the accommodation and support of asylum seekers. Combining critical discussions of discretion with accounts of a ‘local turn’ in migration policy, I argue that discretion plays a key role in shaping how policy is implemented and offers insight into the changing governance of asylum at national and local levels. Drawing on empirical material examining the development of the UK's asylum dispersal system, the paper extends accounts of discretion beyond ‘street-level’ to argue for a focus on how discretion reflects different claims to institutional authority. Addressing four accounts of discretion in dispersal, I argue that tracing discretion can offer insights into how ‘implementation gaps’ in asylum policy are negotiated and how tensions between national and local governments are contained. Tracing discretion in this way may advance critical interrogations of power relations in welfare bureaucracies and develop understandings of institutional agency and influence within liberal democracies.     

‘Turning Sex into a Game’: Gogodala Men's Response to the AIDS Epidemic and Condom Promotion in Rural Papua New Guinea

ABSTRACT Rugby league is the national sport of Papua New Guinea and the game's huge popularity and international profile has been used in recent condom promotion campaigns in the nation's fight against the HIV/AIDS epidemic. In this paper, I argue that the promotion of condom use through rugby league requires a national campaign strategy that includes understandings of condom use and masculinity at the rural level. I demonstrate this through a study of Gogodala men's understandings of the epidemic and condom use in Western Province. The Gogodala are a Christian‐based society and many blame the national condom promotion strategy for an increase in promiscuity and for ‘turning sex into a game’. Condom availability in this rural area continues to be restricted to a family planning program that promotes Christian values and excludes unmarried men. I explore the male condom dilemma where young men are more concerned with avoiding accusations that their sexual behaviour puts them at risk of contracting HIV despite acknowledging the preventative value of using condoms. In this context young men disassociate themselves from the disease and condom use through a process of calculated risk or risk minimisation.     

When Nazi dreams come true: The third Reich's internal struggle over the future of Europe after a German victory

In the present article it is argued that Pieter de la Court's Political Maxims of the State of Holland presented a remarkably consistent grand strategy for Holland in relation to its Dutch allies and the European powers. I present an outline of this strategy, which was built around the accomplishment and defence of commercial goals; I sketch a historical context that takes into account the general historical shift from tribute-taking agrarian societies towards commercial wealth-generating polities, and also the violent contemporary military and ideological background against which De la Court's strategy stands out; I argue that his strategy can be understood by his use of three basic game theoretic concepts (prisoner's dilemma, assurance game and free-riding); and I stress the distinctive character of De la Court's work, by comparing the practical and strategic use of these concepts in the Maxims with the function of the same concepts in the philosophical contract theories of Thomas Hobbes and Benedict de Spinoza.     

Who should pay for pollution? The OECD,the European Communities and the emergence of environmental policy in the early 1970s

Abstract

Environmental policy emerged as a new European and global policy field within a very brief period of time during the early 1970s. Notably in Europe, international organizations played a central role in defining core principles for this new policy domain. This article argues that inter-organizational connections were crucial in this context: the exchange and transfer of policy ideas facilitated the rise of environmental policy across different international organizations. Focusing on the co-evolution of the polluter-pays principle enshrined almost simultaneously both at the OECD and the European Communities, the article assesses the multiple routes along which policy ideas travelled, the role inter-organizational competition played and the selective nature of transfers. While expertise played a key role in determining which policy concepts were selected, institutional conditions and the politics of the recipient institution determined how they were adapted to the respective new context.     

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.     

Pricing the revolution: Financial analysts respond to the Egyptian uprising (Respond to this article at http://www.therai.org.uk/at/debate)

On 25 January 2011, thousands of Egyptians gathered to raise their voices against their country's long‐standing president, Hosni Mubarak. I received the news as I was conducting fieldwork in a research department of an international bank based in Zurich. Here, I document how Egypt's revolution was perceived, discussed and interpreted within this research department. I argue that the process of ‘pricing the revolution’ that took place may be understood as an ongoing interaction among participants in financial markets and that, given this, it should be understood as a social process, rather than an economic one.     

The Turnbull government’s ‘Post-multiculturalism’ multicultural policy

ABSTRACT

The Turnbull government presented Australia’s fifth national multicultural policy statement in March 2017. This article analyses the policy statement and argues that it represents the most significant change to Australian multicultural policy in four decades. Among other things, it abandons the language of government responsiveness to cultural diversity that previously defined Australian multiculturalism. The 2017 policy amounts to a new form of post-multiculturalism—different from earlier conservative, neoliberal and centre-left versions—in that it seeks to ‘mainstream’ multicultural policy on the grounds that Australian multiculturalism has succeeded in its intended task. While a mainstreaming strategy of this sort is, I argue, theoretically consistent with Australia’s liberal nationalist approach to cultural diversity, the institutional and attitudinal conditions that it presupposes are yet to be fully realised in Australia. More multicultural work needs to be done before this kind of post-multiculturalist approach is practicable.     

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.     

Controlling Forum Choice and Controlling Policy: Congress,Courts and the IRS

Considerable scholarly attention has been paid to litigation and its influence on social and bureaucratic policy. One area of research has focused on interest group litigation. Another area of scholarship has shown that Congress encourages individual use of the courts to monitor and control bureaucratic behavior. In several areas of law, litigants have a choice of forum by deliberate legislative design, which is sometimes derided as “forum shopping.” Little attention has been paid to the dominant national political coalition's ability to encourage forum shopping through legislation and the appointment process. One area of law that the coalition can encourage forum shopping is in challenging tax audits. It can do so through implict legislative signals and the appointment process to influence litigants to sue the Internal Revenue Service in the forum that offers the litigant the greatest chance of success. Given the prominent role of courts in setting and determining policy and given the particular prominence of taxes and tax policy over the past three decades, whether and where tax litigants choose to sue is critically important to understanding the dynamics of both tax policy and tax enforcement, as well as public policy creation and change. To demonstrate the influence of political forces on tax forum choice, I compare tax and district court filings from 1994 through to 2000. I find that as the Tax Court and national political coalition become more conservative, more taxpayers sue in the Tax Court and this “forum shopping” choice is supported by the national political coalition.     

The National Flood Insurance Program: A Case Study in Policy Failure,Reform, and Retrenchment

In this paper, I present an intensive case study of the development of the National Flood Insurance Program to advance two key arguments. First, the conventional model of adoption of general interest reform neglects an important aspect of political context: whether the relevant policy domain is one with or without “publics.” I argue that in domains without publics the politics of reform will differ substantially from the accepted model. Second, I argue that the type of learning necessary to address a given policy failure matters in reform politics. Instrumental learning is necessary but may not be sufficient for successful general interest reforms. When the social construction of a policy failure is such that many people misconceive of the fundamental purpose of a policy, social learning must take place before instrumental learning can be effective.     

World Heritage listing and changes of political values: a case study in West Lake Cultural Landscape in Hongzhou,China

World Heritage themes and frameworks, as well as the criteria for assessing the ‘outstanding universal values’ (OUV) of World Heritage sites, have been extensively criticised for being Eurocentric. Asia is a region of extraordinary levels of cultural, religious and ethnic diversity, which often comes into conflict with UNESCO understandings of heritage. Due to the influence of UNESCO, and the persuasiveness of the heritage discourses it authorises, Asian nations tend to utilise assessments and management ideologies that derive from a European viewpoint. This paper explores the changes in the political role of heritage during the process of World Heritage listing of a Chinese cultural heritage site, West Lake Cultural Landscape of Hangzhou. The study is based on three and a half months of fieldwork in Beijing, Shanghai and Hangzhou. Firstly, I examine how the government officials and experts formulated the nomination dossier, and explore their purposes in seeking World Heritage listing and their understanding of heritage. In addition, tensions between governments’ understanding of the values of the site and those of UNESCO and ICOMOS will be mapped. Secondly, I examine how the Chinese government used the World Heritage ‘brand’ and policies to construct national and local narratives during and after the World Heritage listing. In this paper, I argue that both national and local governments are quite cynical about the listing process, in that they not only recognise they are playing a game, but that the game is ‘played’ under Eurocentric rules and terms. They know some Chinese values do not fit into UNESCO’s conception of ‘outstanding universal value’ (OUV), and they have ‘edited out’ those Chinese values, which could not be explained to Western experts, and utilised the discourses of international policy and expertise. Ultimately, these values and ‘rules’ frame the management of the sites to some extent, as the Chinese government must not, in order to maintain the WH listing, deviate too much from the rules of the game.     

USES OF GAME THEORY TO EXPLAIN THE SALT PROCESS

Negotiations in international relations must be analyzed not only in terms of the substance of policy which is of relevance to the negotiating process, but also with regard to the negotiating process itself. This paper focuses on the negotiating process leading up to the SALT I agreements of 1972. Through the insights of game theory we can better understand the difficulties inherent in reaching accords in nuclear arms negotiations.     

UNIFORM SPATIAL PRICING

ABSTRACT Uniform spatial pricing means that a firm delivers its product to any customer at a fixed price, independent of location. Economic theory explains the use of uniform pricing by the added profit generated by absorbing freight charges of distant customers. I extend this insight by demonstrating that when demand elasticity and transportation cost are positively enough correlated, uniform pricing generates higher profits than mill pricing. I show that this result can better explain observed patterns of price policy choice by mail order and web firms. A second result is application of this idea to firms with many shipping facilities.     

The Conditioning Effects of Policy Salience and Complexity on American Political Institutions

Years ago, Bill Gormley introduced public policy scholars to a new and innovative salience- complexity typology for regulatory policies. This typology not only helps scholars catalog numerous policies into distinct categories, but also helps explain variation in political processes. Specifically, different policies provide different incentives for political actors to be involved in policymaking. Salience encourages activity on the part of elected officials; complexity often requires policymaking outside of the public sphere. In this article, I extend Gormley's salience-complexity typology to more than just regulatory policies and confirm that levels of institutional activity vary across this range of public policies. I also expand on Gormley's contribution by differentiating the distinct impacts that policy type has on the policy activities of Congress and the presidency, and propose that institutional activity differs according to the dynamics of a policy's salience.     

Advocating the rules-based order in an era of multipolarity

Faced with eroding United States hegemony and the rise of a more multipolar distribution of global power, Australia has embraced a new foreign policy platform built around advocacy for a ‘rules-based global order’. In this essay I first argue that the emerging characterisation of multipolarity overemphasises the centrality of the United States and overlooks the legacies of Asian colonisation, decolonisation, state-building and local norm development. I then consider the reasons for the embrace of the rules-based global order construct, locating it as an instinctive reaction to issues arising from the South China Sea dispute, the raw use of power, and the inclination to share the ideas of a close ally. I note, however, that linking Australia closely with the United States approach to global rules has drawbacks, given the United States’ explicit attempts to reserve a right to use force outside the UN Charter. I suggest that Australia would be better served by clearly delineating a separation between its military alliance with a United States, a policy for worst-case scenarios, from its support for international law and institutions, which should form the mainstay and leading edge of its foreign policy.     

Drugs, Sex, Rock, and Roll: A Theory of Morality Politics

I assume that (a) the demand for sin is characterized by heterogeneous preferences and (b) private behavior diverges from public statements. From these assumptions, in the first section of this article I derive a series of propositions about morality policy. Rational politicians will perceive that demand for restrictive policies will be greater than it actually is and thus compete to produce more extreme policies. Bureaucracies will lack expertise and thus will not provide a check on political excesses. This "politics of sin" can be translated into a contemporary form of redistributive morality policy politics if the issue can be refrained by political actors to legitimate an opposition position. In the second portion of the article, I argue formally that sin policies in general will fail because they operate on subsets of the population that are more and more resistant to the policy instruments available to government. I conclude with potential expansions of this theory, including how it might be generalized to other types of public policy.     

What do we know about the punctuated equilibrium theory in China? A systematic review and research priorities

The punctuated equilibrium theory (PET) shows that government policy is mostly stable with occasional drastic change, which scholars attribute to institutional friction and limited information processing capacity. Although the existing PET literature predominantly focuses on democracies, scholars have started to apply the theory to authoritarian countries. Autocracies are a fertile testing ground for the theory's underlying mechanisms because they appear to experience less institutional friction but more informational restrictions than democracies. However, PET studies on autocracies are still rare. To deepen our understanding of the PET and the policy process beyond democracies, we conduct a systematic review of 88 Chinese language PET journal articles. We show that Chinese language PET research is increasing. Contrary to the English language PET literature, most Chinese studies are qualitative, while a key similarity is the weak operationalization of PET core concepts. The reviewed studies confirm a punctuated equilibrium pattern of policymaking in China but provide only limited evidence for more intense punctuations compared with democracies. Future PET research on China ought to use long-term data sets and examine institutional friction and information processing by policymakers. We also argue for more international exchange and comparative research to advance our understanding of the policy process in China and other autocracies.     

Why development requires less nuance and more class: a response to Patrick Kilby

The authors review critically an article by Patrick Kilby in Vol. 61(1) of the AJIA on Australian development policy. They claim that the difference between the Government's program and the alternatives suggested by Kilby is one of degree as his objections retain the same neoliberal limitations as AusAID and the Washington Consensus. The authors argue that reducing poverty in a globalized world means going further than institutional changes and considering the key issue of class. They instead suggest a focus on the effect of domestic international politics and the globally constituted nature of poverty.     

Symbolic recognition,multicultural citizens,and acknowledgement: Negotiating the Christmas Wars

In recent times, December has come to mark a new tradition—an annual public debate over the degree to which Christmas should be publicly recognised and celebrated in a multicultural society. Curiously, political theorists of multiculturalism have had little to say on this controversy. In this article, I argue that there is a genuine issue at stake in the so-called ‘December dilemma’, but that the public debate—which construes the matter in terms of offending non-Christians—fails to identify and address it. Differentiating three distinct areas of contention (public holiday, public square, and state schools), I suggest that the core issue is one of ‘acknowledging a “generalised other”’, and sketch what this might mean for each of these public aspects of Christmas celebration.