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The hidden homeownership welfare state: an international long-term perspective on the tax treatment of homeowners 隐藏的自有住房福利国家:对自有住房者税收待遇的国际长期视角
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-09-01 DOI: 10.1017/S0143814X2200023X
K. Kholodilin, Sebastian Kohl, A. Korzhenevych, Linus Pfeiffer
Abstract Welfare is traditionally understood as social security decommodifying labour markets or as social investment policies. In the domain of housing, however, welfare for homeowners is largely hidden in the tax codes’ fiscal exemptions. Based on a content analysis of legislation, this article introduces a novel yearly database of 37 countries between 1901 and 2020 to uncover the “hidden welfare state” of taxes on imputed rent, deductibility of mortgage payments, housing capital gains tax, and value-added tax on newly built dwellings. Summary indices of homeownership attractiveness and neutrality of the tax code show that fiscal homeownership policies have been in decline until the 1980s and risen ever since. They are in place where finance is liberally and labour restrictively regulated. Contrary to the classical welfare state, they are not associated with an economic logic of industrialism or left-wing governments. They rather are an alternative to rent regulation used by Common-law jurisdictions or smaller countries. As welfare for property owners, the logic of fiscal homeownership welfare diverges from the classical welfare for the labouring classes.
摘要福利传统上被理解为社会保障解除劳动力市场的管制或社会投资政策。然而,在住房领域,房主的福利在很大程度上隐藏在税法的财政豁免中。在对立法内容分析的基础上,本文介绍了一个新的1901年至2020年间37个国家的年度数据库,以揭示估算租金税、抵押贷款付款可抵扣性、住房资本利得税和新建住房增值税的“隐性福利状态”。住房吸引力和税法中性的汇总指数显示,财政住房政策在20世纪80年代之前一直在下降,此后一直在上升。在这些地方,金融受到自由监管,劳动力受到限制。与传统的福利国家相反,它们与工业化或左翼政府的经济逻辑无关。相反,它们是普通法管辖区或较小国家使用的租金监管的替代方案。作为财产所有者的福利,财政住房所有权福利的逻辑与劳动阶级的经典福利不同。
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引用次数: 3
PUP volume 41 issue 3 Cover and Back matter PUP第41卷第3期封面和封底
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-09-01 DOI: 10.1017/s0143814x21000118
R. Wagner
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引用次数: 0
Good riddance to bad government? Institutional performance voting in Swedish municipalities 摆脱糟糕的政府?瑞典市政当局的机构绩效投票
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-08-27 DOI: 10.1017/S0143814X21000076
R. Broms
Abstract Electoral accountability is widely considered to be an essential component for maintaining the quality of a polity’s institutions. Nevertheless, a growing body of research has found weak or limited support for the notion that voters punish political corruption, a central but partial aspect of institutional quality. In order to capture the full range of institutional dysfunction an electorate should be incentivised to punish, I further the concept of institutional performance voting, that is, voting on institutional quality as a whole. Using a novel data set on performance audit reports in Swedish municipalities between 2003 and 2014, I find that audit critique is associated with a statistically significant but substantively moderate electoral loss of about a percentage point for mayoral parties, while simultaneously associated with a 14 percentage point decrease in their probability of reelection.
摘要选举问责制被广泛认为是保持政体质量的重要组成部分。尽管如此,越来越多的研究发现,选民惩罚政治腐败这一制度质量的核心但部分方面的观点得到了微弱或有限的支持。为了捕捉到选民应该受到激励来惩罚的所有制度功能障碍,我进一步提出了制度绩效投票的概念,即对整个制度质量进行投票。使用一组关于2003年至2014年间瑞典市政当局绩效审计报告的新数据,我发现审计批评与市长政党在统计上显著但实质上温和的选举损失有关,约为一个百分点,同时与他们连任的可能性下降14个百分点有关。
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引用次数: 1
The messenger matters: environmental nonprofit organisations’ public faces, information recipients’ worldviews, and the credibility of ENPOs’ disclosed policy information 信使很重要:环保非营利组织的公众形象、信息接收者的世界观以及ENPO披露的政策信息的可信度
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-07-15 DOI: 10.1017/S0143814X2100009X
Li-Yin Liu, Rikki E Morris
Abstract Environmental nonprofit organisations (ENPOs) have become crucial policy actors who have undertaken information campaigns to attract public attention and to gain public support for policies. However, the credibility of policy information released by ENPOs is understudied. To fill the gap, this study utilised Douglas and Wildavsky’s cultural theory (CT), to seek answers to two questions: 1) how do ENPOs’ public faces affect public perception of the credibility of the policy information released by their organisations? 2) how do the public’s worldviews affect trust in information released by ENPOs with different types of public faces? The evidence from an online survey confirms what CT predicted: Hierarchs tend to believe information released by policy actors with proper authority; individualists tend to believe information released by policy actors who favour economic growth over environmental protection; egalitarians favour all pro-environmental policy information even if the information is released by noncredible policy actors.
环境非营利组织(Environmental nonprofit organizations, ENPOs)已经成为重要的政策参与者,它们通过开展信息宣传活动来吸引公众的关注和获得公众对政策的支持。然而,enpo发布的政策信息的可信度尚未得到充分研究。为了填补这一空白,本研究利用Douglas和Wildavsky的文化理论(CT)来寻求两个问题的答案:1)ENPOs的公众形象如何影响公众对其组织发布的政策信息可信度的看法?2)公众世界观如何影响对不同公众面孔的enpo所发布信息的信任?一项在线调查的证据证实了CT的预测:上级倾向于相信具有适当权威的政策参与者发布的信息;个人主义者倾向于相信倾向于经济增长而非环境保护的政策制定者发布的信息;平等主义者青睐所有有利于环境的政策信息,即使这些信息是由不可信的政策行为者发布的。
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引用次数: 2
Are policymakers responsive to public demand in climate politics? 政策制定者是否对气候政治中的公众需求做出了回应?
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-07-08 DOI: 10.1017/S0143814X21000088
L. Schaffer, Bianca Oehl, T. Bernauer
Abstract Normative theories of democracy agree that public demand should be the main guide in policymaking. But positive theories and related empirical research disagree about the extent to which this holds true in reality. We address this debate with an empirical focus on climate change policy. Specifically, we are interested in whether observable variation in public demand for climate change mitigation can help explain variation in adopted national climate policies. Using our own data to approximate public demand, we estimate the responsiveness of policymakers to changes in public demand in six OECD countries from 1995 to 2010. We find that policymakers are responsive and react in predicted ways to variation in our opinion component of measured public demand, rather than to the mere salience of the climate issue. The effect of issue salience is strongest in combination with our opinion measure as this creates a scope for action. The results underscore the importance and usefulness of our concept and empirical measures for public demand, as well as of our disaggregated analysis of climate policy outputs in this area.
民主的规范理论认为,公共需求应该是政策制定的主要指导。但实证理论和相关的实证研究对这在多大程度上在现实中成立持不同意见。我们通过对气候变化政策的实证关注来解决这一争论。具体而言,我们感兴趣的是,公众对减缓气候变化需求的可观察到的变化是否有助于解释所采取的国家气候政策的变化。利用我们自己的数据来估计公共需求,我们估计了1995年至2010年六个经合组织国家政策制定者对公共需求变化的反应。我们发现,政策制定者会对公众需求的变化做出反应,并以可预测的方式做出反应,而不仅仅是对气候问题的突出性做出反应。问题突出性与我们的意见测量相结合的效果最强,因为这创造了行动范围。结果强调了我们对公众需求的概念和经验措施的重要性和实用性,以及我们对该领域气候政策产出的分类分析。
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引用次数: 20
PUP volume 41 issue 2 Cover and Front matter PUP第41卷第2期封面和封面
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-06-01 DOI: 10.1017/s0143814x21000052
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引用次数: 0
PUP volume 41 issue 2 Cover and Back matter PUP第41卷第2期封面和封底
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-06-01 DOI: 10.1017/s0143814x21000064
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引用次数: 0
Pass the buck or the buck stops here? The public costs of claiming and deflecting blame in managing crises 推卸责任还是责任到此为止?在危机管理中追究和推卸责任的公共成本
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-05-17 DOI: 10.1017/S0143814X21000039
David R. Miller, Andrew Reeves
Abstract When things go wrong, and the government may be to blame, the public support enjoyed by elected executives is vulnerable. Because attribution of responsibility is often not straightforward, elected executives can influence citizens’ evaluations of their performance through presentational strategies, or explanatory frames which describe their roles in the management of the crisis. We examine the effectiveness of two ubiquitous presentational strategies: blame claiming, where the executive accepts responsibility, and blame deflecting, where the executive shifts blame to others. Using survey experiments incorporating stylised and real-world stimuli, we find that blame claiming is more effective than blame deflecting at managing public support in the aftermath of crises. In investigating the underlying mechanism, we find that blame claiming creates more favourable views of an executive’s leadership valence. While elected executives are better off avoiding crises, we find that when they occur, “stopping the buck” is a superior strategy to deflecting blame.
摘要当事情出了问题,政府可能会受到指责时,民选高管所享有的公众支持是脆弱的。由于责任归属往往不简单,当选高管可以通过表述策略或描述其在危机管理中角色的解释框架来影响公民对其表现的评估。我们研究了两种普遍存在的表象策略的有效性:指责声称,高管接受责任;指责转移,高管将责任转移给他人。通过结合风格化和现实世界刺激的调查实验,我们发现,在危机后管理公众支持方面,指责声称比指责转移更有效。在调查潜在机制时,我们发现,指责会对高管的领导力产生更有利的看法。虽然民选高管最好避免危机,但我们发现,当危机发生时,“停止责任”是转移指责的最佳策略。
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引用次数: 5
Tax compliance and social desirability bias of taxpayers: experimental evidence from Indonesia 纳税人的纳税遵从性和社会期望偏差:来自印度尼西亚的实验证据
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-05-17 DOI: 10.1017/S0143814X21000040
Endra Iraman, Yoshikuni Ono, M. Kakinaka
Abstract Identifying taxpayers who engage in noncompliant behaviour is crucial for tax authorities to determine appropriate taxation schemes. However, because taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behaviour (social desirability bias). Our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who engage in tax evasion. Using a dataset obtained from a tax office in Jakarta, Indonesia, we conducted a computer-assisted telephone interviewing survey in 2019. Our results revealed that 13% of the taxpayers, old, male, corporate employees, and members of a certain ethnic group had reported lower income than their true income on their tax returns. These findings suggest that our research design can be a useful tool for understanding tax evasion and for developing effective taxation schemes that promote tax compliance.
摘要识别从事违规行为的纳税人对于税务机关确定适当的税收方案至关重要。然而,由于纳税人有隐瞒真实收入的动机,税务机关很难发现这种行为(社会可取性偏见)。我们的研究通过采用列表实验技术来缓解在回答敏感问题时的偏见,这使我们能够识别逃税纳税人的特征。2019年,我们使用从印度尼西亚雅加达税务局获得的数据集进行了一项计算机辅助电话访谈调查。我们的结果显示,13%的纳税人,包括老年人、男性、企业员工和某个种族的成员,在纳税申报表上报告的收入低于他们的真实收入。这些发现表明,我们的研究设计可以成为了解逃税行为和制定促进税收合规的有效税收计划的有用工具。
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引用次数: 4
Accountability through public participation? Experiences from the ten-thousand-citizen review in Nanjing, China 通过公众参与问责?南京万人评论的经验
IF 2.4 2区 社会学 Q2 Social Sciences Pub Date : 2021-04-19 DOI: 10.1017/S0143814X21000027
Yanwei Li, Xiaolei Qin, J. Koppenjan
Abstract In this contribution, we report on an in-depth case study of the ten-thousand-citizen review in Nanjing, an initiative to deal with the accountability deficit with which many Chinese governments have to cope. Nanjing Municipality invited citizens to evaluate officials’ performance, and their reviews influenced the scores of officials’ remunerations and even their careers. On the basis of theory, in this study, we develop a typology that is used to analyse how the introduction of this new horizontal practice of “letting citizens judge” influenced the existing accountability relations and how these relationships evolved over time. Our findings show that citizens’ involvement initially resulted in a practice in which types of accountability were mixed and resulted in a situation of multiple accountabilities disorder. Only gradually were accountability characteristics aligned and the accountability deficit and overload reduced. This demonstrates the difficulties and challenges of introducing horizontal accountability arrangements in existing accountability systems.
摘要在这篇文章中,我们报道了南京万人审查的深入案例研究,这是一项旨在解决许多中国政府不得不应对的问责赤字的举措。南京市邀请市民对官员的表现进行评价,他们的评价影响了官员的薪酬得分,甚至影响了他们的职业生涯。在理论的基础上,在本研究中,我们开发了一种类型学,用于分析这种“让公民评判”的新横向实践的引入如何影响现有的问责关系,以及这些关系如何随着时间的推移而演变。我们的研究结果表明,公民的参与最初导致了一种责任类型混杂的做法,并导致了多重责任混乱的局面。问责制的特点才逐渐一致,问责制赤字和超负荷现象才得以减少。这表明在现有问责制中引入横向问责安排的困难和挑战。
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引用次数: 1
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Journal of Public Policy
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