CONTESTING FAIRNESS AND FRAGMENTING GROUPS: CULTURAL NARRATIVES OF TAXATION AND CITIZENSHIP IN GLOBALISING AUSTRALIA

This paper explores the relationship between culturally mediated narratives of fairness, conceptions of the state, group and individual identities, citizenship and debates about globalisation in Australian perspectives on tax administration. It is based on a qualitative analysis of 2374 responses to a survey of attitudes to the Australian tax system. This paper emphasises that taxpayer's statements can be read as cultural acts that enrich our understanding of how people give meaning and significance to their lives. The majority of respondents reported that taxation should be levied fairly across social groups. However, this sense of fairness is being eroded by the widespread perception that the wealthy are avoiding their “fair share” of taxes. However, although citizens view tax administration as increasingly unfair, there is no evidence of wholesale disengagement from the system. The majority of people believe that the tax system has legitimacy and that it can be reformed. There is still scope for policy innovation that reinstates a sense of fairness, equity and balance to the tax system.     

Australian Muslim Responses to the Discourse on Terrorism in the Australian Popular Media

The media is often referred to as a social institution in that it is a major element of contemporary Western society. Through the media, social processes create narratives or stories within interpretative frameworks that are embedded in the cultural and political assumptions of the wider society. Since the terrorist attacks on the World Trade Centre in September 2001, the media has played a crucial role in the developing discourse on contemporary terrorism. In the Australian context, this discourse has emerged as one which implicates Australian Muslims, constructing them as a homogenous monolith with an underlying implication that Islam, and by association Australian Muslims, is secular resistant and at odds with the values of the liberal democratic state. Several textual analyses attest to the bias against Muslims in the popular Australian media discourse. However, there have been no studies into how Australian Muslims are interpreting and responding to this discourse. Based on research into the attitudes and perceptions of the media among Australian Muslims, this paper argues that the interpretation of the media discourse as defiantly anti‐Muslim and the perception of the media as a powerful purveyor of public opinion has impacted on the construction of Australian Muslim identity. In responding to this discourse, Australian Muslims are creating new narratives of belonging which either reinforce or reject the underlying messages that situate them outside mainstream Australia.     

Job satisfaction in Cascadia: A comparison of British Columbia,Oregon, and Washington civil servants

Canada and the USA share a common cultural source in the British Empire, yet within shared democratic traditions, very different political structures, policy processes, and values have been identified. Canada is seen as having a more deferential culture more supportive of government while Americans have been argued to be more individualistic and cynical about the role of government in society. Using a political culture framework, this study examines the degree to which Canadian and U.S. civil servants perceive societal respect for their public sector jobs, and the impact of those perceptions on individual job satisfaction. It is argued that if civil servants feel more valued by society, they are more likely to have higher levels of public service motivation, which then contributes to higher levels of individual job satisfaction. This study employs surveys of Oregon, Washington and British Columbian civil servants conducted in 2011 and 2012 to investigate this relationship. Findings suggest that British Columbian civil servants feel more valued by society when compared to Oregon and Washington civil servants, and these perceptions of positive societal support are associated with higher levels of individual job satisfaction.     

以人为本：服务型政府的价值基石

在现代民主社会,政府的权力来自于人民,政府的运行需要依靠纳税人缴纳的税收维持,因此政府理应坚持以人为本。服务型政府以公民为本位,以满足公共需求为基本取向,以向公民提供高效优质服务为宗旨,因此公共服务型政府是政府坚持以人为本的直接体现。随着改革的深入,市场经济体制逐步建立,在中国贯彻以人为本的理念,建构公共服务型政府已经成为当代中国政府转型的客观要求。     

PUBLIC WEALTH,PUBLIC HEALTH,AND PRIVATE STEALTH: EXAMINING THE BLACK MARKET IN CIGARETTES IN AUSTRALIA

Taxes on tobacco provide a significant income for the Australian government — $5.1 billion in 2001. At the same time, health officials are making strenuous efforts to reduce smoking, particularly among teenagers. Some economists suggest that raising taxes on tobacco will produce more revenue while at the same time lowering smoking rates, particularly among youths who have less discretionary spending power than adults. But a by‐product of excise tax in Australia has been the emerging market in “chop‐chop,” tobacco diverted from legal channels by growers who receive considerably higher prices for a part of their yield than they can obtain from legal manufacturers. The article details this situation and suggests that only bold solutions may be able to reduce tensions in tax policies, smoking rates and the “chop‐chop” black market.     

Corporate Responsibility and Australian Business: Identifying the Issue

This paper responds to a 2004 paper by Warburton et al. The paper acknowledges their exploration of the corporate responsibilities of Australian business, and the importance of such research given the social impact business has in contemporary Australian society. However, while their paper was concerned with the situation at one specific Australian business and its view of corporate responsibility, this paper attempts to utilise their findings to make a normative argument as to the possibilities for overall corporate responsibility in Australian business. In particular it considers their omission of two primary stakeholder groups, the owners and the workers, in conducting their stakeholder analysis. This paper queries whether if it is not possible to include all stakeholders, it makes sense to omit the other stakeholders too; and rather to agitate for more judicious ownership rights in pursuing the concept of corporate responsibility.     

TAXES AND SOCIAL SPENDING: THE SHIFTING DEMANDS OF THE AUSTRALIAN PUBLIC

This paper uses data from the Australian Election Studies (1987–2001) to investigate the preference for lower taxes or higher social spending among Australian voters. We offer some explanations for the increased support for higher social spending, especially after the election of the Howard Government in 1996. Regression models allow us to distinguish various factors that predict support for higher social spending. The main conclusions of the paper are that support for social spending is higher among voters with ‘social‐democratic’ attitudes and voting preferences but significantly, is also higher among voters who think health and Medicare services have declined since 1998. These findings are discussed in the context of various possible explanations for declining support for tax cuts.     

Rhetoric to action: a study of stakeholder perceptions of aging well in two local communities

This qualitative study of local perceptions of policy goals and action in relation to aging reports 31 stakeholder interviews within 2 Australian communities exploring (a) the meaning of aging well; and (b) preferred policy actions to achieve positive aging outcomes. Findings suggest that community perceptions of aging well are broadly consistent with the goals of national and international policy frameworks in focusing on 3 dimensions--health, social engagement, and security. Further, participants believe that achievement of positive aging outcomes requires a mix of self-help, community action, and government intervention--particularly government support and encouragement for aging well initiatives.     

Analysis of state general sales tax policy: A complementary approach to the effects of causes and the causes of effects

Previous research and theory on state general sales tax policy provide the major factors and components of the sales tax base that affect revenue reliance and tax burden. However, previous research on general sales tax policy has concentrated on individual factors and components of the sales tax base without considering the interdependent and interrelated causes of revenue reliance and tax burden. In addition, regression-based analyses are limited in analyzing the causal conjunctures that affect revenue reliance and tax burden. Thus, this research focused on a complementary approach to the effects of causes and the causes of effects, thereby empirically examining the combined causes of revenue reliance and tax burden through a (fs) QCA analysis of U.S. state data spanning from 2007 to 2010. This study reveals that the combined causes of revenue reliance and tax burden vary as ideal types compared with the effects of real types observed in the panel data analysis. This study contributes to the current literature by examining interrelated and interdependent causal relationships with regard to revenue reliance and tax burden in a complementary manner. State governments must consider the combined effects of causal conjunctures that affect revenue reliance and tax burden.     

Determinants of public support for tax and expenditure initiatives: An Oregon and Washington case study

This article examines the determinants of public support for state tax and expenditure initiatives in Washington and Oregon during the 1993 elections. Both states had initiatives on their November ballots dealing with taxes and expenditures—Measure 1 in Oregon, which would have introduced a state sales tax, and two initiatives in Washington (I-601 and I-602) concerning state government revenue and expenditure limitations. Using statewide mail and telephone surveys conducted among voting age residents of Oregon and Washington several weeks prior to the election, this study examines the determinants of public support for each of the initiatives. The determinants of support examined include various sociodemographic factors such as age cohort, gender, education, level of income, and occupational sector (public v. private); the level of informedness concerning each initiative; perceptions of self interest; and various political indicators, including partisan identification, ideology, degree of cynicism concerning state politics, and perceptions of state budget waste. Findings suggest similar patterns of support and opposition among citizens in both states, with perceptions of high state waste and political cynicism strongly associated with support for tax and expenditure limitation in Washington and opposition to the adoption of a sales tax in Oregon.     

Rhetoric to Action: A Study of Stakeholder Perceptions of Aging Well in Two Local Communities

This qualitative study of local perceptions of policy goals and action in relation to aging reports 31 stakeholder interviews within 2 Australian communities exploring (a) the meaning of aging well; and (b) preferred policy actions to achieve positive aging outcomes. Findings suggest that community perceptions of aging well are broadly consistent with the goals of national and international policy frameworks in focusing on 3 dimensions—health, social engagement, and security. Further, participants believe that achievement of positive aging outcomes requires a mix of self-help, community action, and government intervention—particularly government support and encouragement for aging well initiatives.     

完善依法治税新探

依法治税作为依法治国的组成部分,是社会主义民主政治的产物,其实质是实现税收的制度化和法律化。因此,依法治税的核心思想是税收法治,这是我们理解和认识依法治税的理论基础。目前我国税收分配的现实状况,离依法治税的要求还有一定差距,在税收法律制度、税收执法、法治观念、税收司法保障体系、地方税务以及税务干部队伍建设等方面尚存在一些问题。为完善我国依法治税,应当科学的实施税收征管、建立司法保障体系、强化税务代理、加强税收法律监督、尊重纳税人的权利。以推进和完善我国税收法制的进程。     

THE POLITICAL FOUNDATIONS OF AUSTRALIA'S PLURALIST SOCIETY

This article examines the political foundations of Australia as a multicultural nation in the context of the republican debate and the prospect of constitutional reform. In establishing a constitutional basis for the pluralism inherent in Australian society as it has evolved over lime demographically and normatively, there are symbolic and functional considerations which need to be addressed. It is argued that the key to restructuring the political foundations lies in a postmodern concept of citizenship based on a rights-based society which gives formal recognition to differences within a liberal democratic framework.     

税收质量的界定、制度比较与借鉴

税收质量是指税收效率、税收公平及两者均衡的状态,主要体现在税收结构、税收分权体制以及税收征收管理机制三个方面上。不同经济发展水平国家的税收质量存在着较大差异性。税收质量要注重长远利益与现实利益的兼顾,在利益导向和控制导向基础上平衡各级政府的税权划分,不断强化以税收服务和监督保障为核心的税收征收管理运行机制。从短期看,我国税收质量仍旧要以税收效率作为主要目标,兼顾税收公平作用的发挥;随着生产力水平的不断提高,要逐步强化税收公平,以税收公平促进税收效率。     

Crowding Out or Welfare Promotion? How Foreign Aid Affects Social Expenditures in Latin American Welfare Systems

Foreign assistance constitutes a significant share of government revenue in many low‐ and middle‐income economies and is targeted at poverty reduction and the promotion of social and economic well‐being. This study therefore examines fiscal responses by Latin American welfare states to the inflow of such aid. As a form of external non‐tax revenue, aid can function as a substitution for public welfare expenditure, with a crowding out effect being the likely outcome. This article investigates whether overall aid and aid that is particularly targeted at the social sector substitutes public welfare provision and, if so, whether it also substitutes its function. A time‐series cross‐section analysis of 19 Latin American countries for the period 1980–2008 provides limited support for the assumption that foreign aid payments influence the welfare budget. It is only the health care sector in middle‐income countries which experiences a small decrease in expenditures. Social security and education expenditures are not affected.     

论加强与完善重点税源监控管理

南宁市国家税务局从1997年起开展重点税源监管工作,按照上级确定的重点税源企业标准和指标体系建立重点税源数据库,为税收分析、纳税评估和税务稽查积累了有价值的数据信息;在实际工作中仍存在监控数据质量不高、监控标准单一等问题,需加强对重点税源企业的集中专业化管理、加强监控数据的分析与运用,不断提高税源监控管理的科学化、精细化水平。     

Tax structure and state economic growth during the Great Recession

Concern about the effect of taxes on economic growth and development in the United States is longstanding. While most studies are concerned with the growth impacts of tax burden, marginal rates, or the impact of a particular tax, there are few works that examine the impact of tax structure in the way it is defined in this work. Here, tax structure is defined as the shares of revenue collected by various taxes. Using a pool of data on the 50 states between 2004 and 2010, this paper explores the relationship between state and local tax structure and growth of real per-capita GDP through the Great Recession centered in 2008. The results are used to generate estimates of the growth impacts of revenue neutral changes in tax shares.     

税收宣传存在的问题与对策

当前的税收宣传工作,从宣传目的到形式,从宣传的内容到方法都存在一定误区;实施税收宣传的主体和客体也有待于进一步明确.因此,要树立大税收宣传观念,做到内部和外部宣传有机结合;增强针对性,做到宣传形式与内容的有机结合;营造全民税收文化,做到继承与创新有机结合.     

Estimating the fiscal costs of long‐term jobless families in Australia

Despite substantial costs to society associated with the adverse consequences of joblessness, studies estimating actual costs are rare. This paper identifies the main costs to the Government of long‐term jobless families in Australia. The costs were split into three groups: immediate support costs, immediate opportunity costs, and indirect/intergenerational costs. Using a microsimulation model, the paper estimates the fiscal costs, which include immediate support costs such as the welfare system, and the immediate opportunity costs such as potential revenue from the tax system. We estimate that welfare payments and lost taxation revenue from long‐term joblessness cost the Government AU$5.55 billion per year.     

Fitting in: Group effects and the evolution of fundamentalism

We provide an evolutionary model of conflict based on dyadic interactions within and between individuals drawn from a society containing fundamentalists and “others.” Thus, the paper presents an asymmetric game representation of group effects. Fundamentalist control of society is inversely related to the degree of social stratification, and fundamentalists’ intolerance of others. If, however, fundamentalism can be feigned (by displaying certain traits), then fundamentalists must balance their intolerance and insularity to take power. The model provides a novel means for distinguishing democratic versus open societies. This leads to a central result characterizing how fair and open societies can peacefully contravene fundamentalism.