Legalism and creativity: tax non-compliance in the eyes of the economic elite

This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers’ subjectivities. Drawing from the case of Chile and using a qualitative approach based on 32 interviews conducted with members of the economic elite, it is argued that forms of non-compliance -such as evasion and avoidance- are grounded in different ‘repertoires of evaluation’ while denoting a plurality of distinctions and criteria of evaluation which relate to the legal culture in which the tax system operates. Findings show that legalism -a literal conception of the rules- does not always favor tax compliance and that it may even go against the purpose of tax collection when a creative use of the law prevails. Furthermore, legalism and creativity allow for the main justifications for challenging tax payment as well as the perceptions and beliefs that underlie the everyday relationship between taxpayers and the state to be understood.     

Neoliberal co-optation and authoritarian renewal: social entrepreneurship networks in Jordan and Morocco

ABSTRACT

This paper analyzes social entrepreneurship networks (SENs) – composed of social entrepreneurs, business and political elites, and international actors – in Jordan and Morocco and how they foster processes of authoritarian renewal through neoliberal forms of co-optation. I argue that these new neoliberal networks and pre-existing patterns of social interaction complement each other, fostering linkages between well-established elites and hand-picked social entrepreneurs as well as societal groups. The two case studies illustrate different trajectories of the development of SENs and their embeddedness in the respective political, social and economic contexts. Importantly, such trajectories indicate a similar direction of travel: social entrepreneurship, rather than acting as a driver of progressive change, has been aligned with the authoritarian regimes and cements neoliberalism as a mode of governance. This mutation of neoliberal tactics towards more inclusionary and consensual patterns seeks to ensure the survival of both neoliberalism and of authoritarian governance. Thus, the article brings to light repertoires of authoritarian neoliberalism that have hitherto been under-studied. Moreover, it offers a critical perspective on social entrepreneurship as an increasingly popular phenomenon that, in academia and beyond, has all too often been approached from an uncritical and apolitical perspective.     

清代北京会馆的政治属性与士商交融

清代是北京会馆迅速发展的时期,既有众多的士人会馆,也有不可小视的工商会馆。北京士 人会馆的出现与发展始终都与官僚政治体制有着密切的关系,表现出鲜明的政治属性。而无论是士人会馆还 是工商会馆,其作为以地域为纽带联络同乡同籍的公益机构,在修睦、敦谊、敬神庥的过程中,也为士商两个阶 层、两种文化提供了一个相互交融的空间环境。     

Rethinking the policy influence of experts: From general characterizations to analysis of variation

This paper first surveys the four principal positions in the debate about the policy influence of professional experts — technocracy, extensive mandates, limited mandates, and servants of power — and finds none entirely satisfactory. While the limited mandates position is the best general characterization of the policy influence of experts, many instances reveal more extensive influence. The papers argues for shifting the discussion from general characterizations to the systematic analysis of variation in the extent and significance of professional influence. A framework for analyzing this variation is proposed. The framework highlights the importance of depoliticization, the framing of issues as narrowly technical or involving the protection of a central cultural value, political situations that encourage the informal capture of power by professional experts or the delegation of power to experts, and the differing level of legitimacy enjoyed by professional occupations, based on their centrality in social regulation.     

Motives of corporate political donations: industry regulation,subjective judgement and the origins of pragmatic and ideological corporations

What motivates corporate political action? Are corporations motivated by their own narrow economic self‐interest; are they committed to pursuing larger class interests; or are corporations instruments for status groups to pursue their own agendas? Sociologists have been divided over this question for much of the last century. This paper introduces a novel case – that of Australia – and an extensive dataset of over 1,500 corporations and 7,500 directors. The paper attempts to understand the motives of corporate political action by examining patterns of corporate political donations. Using statistical modelling, supported by qualitative evidence, the paper argues that, in the Australian case, corporate political action is largely motivated by the narrow economic self‐interest of individual corporations. Firms’ interests are, consistent with regulatory environment theory, defined by the nature of government regulation in their industry: those in highly regulated industries (such as banking) and those dependent on government support (such as defence) tend to adopt a strategy of hedging their political support, and make bipartisan donations (to both major parties). In contrast, firms facing hostile regulation (such as timber or mining), and those without strong dependence on state support (such as small companies) tend to adopt a strategy of conservative partisanship, and make conservative‐only donations. This paper argues that regulatory environment theory needs to be modified to incorporate greater emphasis on the subjective political judgements of corporations facing hostile regulation: a corporation's adoption of conservative partisanship or hedging is not just a product of the objective regulation they face, but also whether corporate leaders judge such regulation as politically inevitable or something that can be resisted. Such a judgement is highly subjective, introducing a dynamic and unpredictable dimension to corporate political action.     

大众化教育时代地方高校“精英人才”培养思考

在高等教育日益大众化的当代,中国各院校培养的本科生人数急剧攀升。整个社会呈现了高端“精英人才”和低端“蓝领人才”紧缺、中端白领人才过剩的局面。当前,针对地方高等学校“精英人才”培养的现状,首次在战略规划、学风建设、师资建设、后勤保障等方面总结出了存在的不足;通过剖析存在问题的原因,建议在责任意识、分层教学、研究型、体验型“精英人才”培养方案设计、配套保障、人文教育等方面加以完善。     

Enabling,structuring and creating elite transnational lifestyles: intermediaries of the super-rich and the elite mobilities industry

ABSTRACT

This article considers how the migration industries lens can be usefully employed in understanding how professional intermediaries enable, structure, and create transnational migration lifestyles of the super-rich. In particular, we examine how intermediaries and their services (1) enable the continued sustenance of transnational migration lifestyles for this group of elites; and (2) structure and create elite transnational lifestyles. This article primarily draws on interviews with professional intermediaries who service the super-rich, and content analysis of their websites and brochures. Inspired by insights from the new mobilities paradigm (and in particular the politics of mobility), we argue for an expanded conceptualisation of the migration industries beyond the literature’s current focus on labour recruitment and migration management. Specifically, we suggest thinking of the migration industries as a collection of actors and services that enable, structure, and create different types of ‘migrants’, their spaces and their highly uneven transnational mobilities – including that of the super-rich and their elite transnational lifestyles. We conclude with suggestions for a research agenda that may help to better understand the role of intermediaries in the creation of differentiated mobilities.     

评“第二代民族政策”说的理论与实践误区

文章针对"第二代民族政策"说中有关改变中国民族政策的若干依据,就中国民族政策的核心原则、少数民族地区经济社会发展水平、反恐反分裂斗争的基本原则、民族区域自治制度的法律地位等方面,评析了以"去政治化"为内涵的"第二代民族政策"设计。指出了其中的一系列理论和实践误区,同时对该文存在的思想方法、学风等方面的问题予以质疑和批评,认为"第二代民族政策"的所谓"国际经验教训"基本不符合事实。     

The struggle for hegemony: the emergence of a counter-public sphere in post-1997 Hong Kong

The present study examines the struggle for hegemony in the public sphere by two different systems, following Hong Kong’s handover to China in 1997. It has been postulated that the new media, particularly social media, has become an important public sphere for the citizens of Hong Kong to engage in an anti-hegemonic struggle against China’s discursive encroachment into Hong Kong since 1997. Given that the public platform provided by legacy media has been bought out or coopted by China, new media has begun to serve as a subaltern public sphere to enable resisting the hegemony imposed by China. This was analyzed through a survey conducted as part of this study, which showed that people who are young, read the Apple Daily, have high expectations of local autonomy, and a high regard for press freedom are prone to using social media to obtain their social and political information. This article analyzes the implications of the emergence of a counter-China hegemonic public sphere.