In the field of international tax law, only a handful of scholars have had what it takes to actually affect policy. In recent decades, Sven-Olof Lodin is clearly among that distinct group. The influence of his work in the academic and business worlds has echoed far beyond his native Sweden (where he is honoured as one of the principal architects of the major tax reform of 1990) to the global context, where his great contribution has been signally recognized by his election in 1998 as the first Nordic president of the International Fiscal Association. He was a founding member of the Nordic Tax Research Council, which has done so much to ensure co-operation in tax matters between the Nordic countries. As a delegate of the Federation of Swedish Industries, he has participated in working groups at the European level and presented models of corporate taxation that are visible in EU tax policy. His colleagues and friends respect him not only for his achievements but also for the strong of justice that characterizes his radical proposals for reorientation of the tax system. In this festschrift, 25 tax law scholars from all over the world confront some of the problems that have preoccupied Lodin - cross-border income flows, tax treaties versus national codes, EC law versus national law, VAT, e-commerce income, and much more.

The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.

In addition to winning the 2009 Nobel Prize in Economic Sciences for her path-breaking research on "economic governance, especially the commons," Elinor (Lin) Ostrom also made important contributions to other fields of political economy and public policy. This four-volume compendium of papers written by Lin (often with coauthors, most notably her husband, Vincent), along with papers by others expanding on her work, brings together the strands of her entire empirical, analytical, theoretical, and methodological research program. Together with Vincent's important theoretical contributions, they defined a distinctive "Bloomington School" of political-economic thought. Volume 3 collects explores the historical development of the Institutional Analysis and Development (IAD) framework, illustrates its application to a wide range of specific policy problems, and highlights recent extensions that ensure it will remain a vibrant focus of research for years to come. The IAD framework emerged from a long series of interdisciplinary collaborative research projects, but the guiding figure in its development was Elinor Ostrom. Anyone familiar with the full range of her research will recognize common presuppositions and themes for which she used the IAD framework as an organizing device. This book collects examples of policy-relevant applications of IAD to a wide range of policy sectors. In a fundamental sense, the IAD framework helps us understand how Ostrom's mind worked when she approached a particular problem of policy, and it highlights those factors that she asserted needed to be considered in any complete analysis. Unfortunately, she did not leave us a complete or definitive guidebook on how to apply this framework. This volume collects important components of such a guidebook from a wide range of sources, including previously unpublished papers, and as such it should help anyone seeking to use this framework to analyze a variety of policy areas.

In addition to winning the 2009 Nobel Prize in Economic Sciences for her path-breaking research on "economic governance, especially the commons," Elinor (Lin) Ostrom also made important contributions to other fields of political economy and public policy. This four-volume compendium of papers written by Lin (often with coauthors, most notably her husband, Vincent), along with papers by others expanding on her work, brings together the strands of her entire empirical, analytical, theoretical, and methodological research program. Together with Vincent's important theoretical contributions, they defined a distinctive "Bloomington School" of political-economic thought. Volume 3 explores the historical development of the Institutional Analysis and Development (IAD) framework, illustrates its application to a wide range of specific policy problems, and highlights recent extensions that ensure it will remain a vibrant focus of research for years to come. The IAD framework emerged from a long series of interdisciplinary collaborative research projects, but the guiding figure in its development was Elinor Ostrom. Anyone familiar with the full range of her research will recognize common presuppositions and themes for which she used the IAD framework as an organizing device. This book collects examples of policy-relevant applications of IAD to a wide range of policy sectors. In a fundamental sense, the IAD framework helps us understand how Ostrom's mind worked when she approached a particular problem of policy, and it highlights those factors that she asserted needed to be considered in any complete analysis. Unfortunately, she did not leave us a complete or definitive guidebook on how to apply this framework. This volume collects important components of such a guidebook from a wide range of sources, including previously unpublished papers, and as such it should help anyone seeking to use this framework to analyze a variety of policy areas.

The questions and issues raised by Tocqueville in his monumental studies of France and America are just as crucial for understanding the evolution of democracy in the West and the development of democracy in the non-western world. They clearly show the breadth of Tocqueville's contributions to the development of modern social sciences. Among the questions addressed by Tocqueville were: How does the weight of the past affect the evolution of political institutions and political behavior? What impact do differences in physical environment have on the organization of society? What are the relationships between social equality, freedom, and democracy? To what extent does centralization destroy the capacity for local initiative and self-governance? What conditions are needed to nurture the flourishing of self-governing communities? What safeguards are needed to preserve freedom and to prevent incipient democracies from becoming dictatorships? Why has democracy had such a problem taking hold in many parts of the non-western world? How should one study democracy in non-western settings? Tocquevillian analytics can help us provide answers. Addressed to a wider audience than Tocqueville scholars, the book argues that Tocquevillian analytics can be used to understand developments in non-western as well as western societies and be updated to address such issues as globalization, ethnicity, New World-Old World comparisons, and East-West dynamics. The first part of the book examines the basic components of Tocquevillian analytics, outlining its stepwise, interdisciplinary approach to understanding societies and nations. The second part applies the Tocquevillian conceptual framework to the contemporary world and contains individual chapters on various regions of the world North America, Russia, Western Europe, Asia, Africa, and Latin America. Unlike previous collective works on Tocqueville, Conversations with Tocqueville does not offer a survey of the authors' views, but instead focuses on presenting a cohesive"

The questions and issues raised by Tocqueville in his monumental studies of France and America are just as crucial for understanding the evolution of democracy in the West and the development of democracy in the non-western world. They clearly show the breadth of Tocqueville's contributions to the development of modern social sciences. Among the questions addressed by Tocqueville were: How does the weight of the past affect the evolution of political institutions and political behavior? What impact do differences in physical environment have on the organization of society? What are the relationships between social equality, freedom, and democracy? To what extent does centralization destroy the capacity for local initiative and self-governance? What conditions are needed to nurture the flourishing of self-governing communities? What safeguards are needed to preserve freedom and to prevent incipient democracies from becoming dictatorships? Why has democracy had such a problem taking hold in many parts of the non-western world? How should one study democracy in non-western settings? Tocquevillian analytics can help us provide answers. Addressed to a wider audience than Tocqueville scholars, the book argues that Tocquevillian analytics can be used to understand developments in non-western as well as western societies and be updated to address such issues as globalization, ethnicity, New World-Old World comparisons, and East-West dynamics. The first part of the book examines the basic components of Tocquevillian analytics, outlining its stepwise, interdisciplinary approach to understanding societies and nations. The second part applies the Tocquevillian conceptual framework to the contemporary world and contains individual chapters on various regions of the worldDNorth America, Russia, Western Europe, Asia, Africa, and Latin America. Unlike previous collective works on Tocqueville, Conversations with Tocqueville does not offer a survey of the authors' views, but instead focuses on presenting a cohesive theoretical framework of analysis that can then be applied and adjusted to fit a multitude of settings.

First published as a special issue of Policy & Politics, this critical and practical volume challenges policy theory scholars to change the way they produce and communicate research. Leading academics propose eight ways to synthesise and translate state of the art knowledge to equip scholars to communicate their insights with each other and a wider audience. Chapters consider topics such as narratives as tools for influencing policy change, essential habits of successful policy entrepreneurs, and applying cultural theory to navigate the policy process. Providing theoretical clarity and accumulated knowledge, this text highlights the vital importance of translating policy research in practical and understandable ways. The articles on which Chapters 2, 3 and 5 are based are available Open Access under CC-BY-NC licence.

The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It focuses on the possibilities Member States have and the limits they face, such as the need to finance the welfare state or limits of European and International Law. The research question is looked at from different angles. Economic as well as legal aspects are included.

Sustainability is a global imperative and a scientific challenge like no other. This concise guide provides students and practitioners with a strategic framework for linking knowledge with action in the pursuit of sustainable development, and serves as an invaluable companion to more narrowly focused courses dealing with sustainability in particular sectors such as energy, food, water, and housing, or in particular regions of the world. Written by leading experts, Pursuing Sustainability shows how more inclusive and interdisciplinary approaches and systems perspectives can help you achieve your sustainability objectives. It stresses the need for understanding how capital assets are linked to sustainability goals through the complex adaptive dynamics of social-environmental systems, how committed people can use governance processes to alter those dynamics, and how successful interventions can be shaped through collaborations among researchers and practitioners on the ground. The ideal textbook for undergraduate and graduate students and an invaluable resource for anyone working in this fast-growing field, Pursuing Sustainability also features case studies, a glossary, and suggestions for further reading. * Provides a strategic framework for linking knowledge with action* Draws on the latest cutting-edge science and practices* Serves as the ideal companion text to more narrowly focused courses* Utilizes interdisciplinary approaches and systems perspectives* Illustrates concepts with a core set of case studies used throughout the book* Written by world authorities on sustainability* An online illustration package is available to professors

What's wrong with foreign aid? Many policymakers, aid practitioners, and scholars have called into question its ability to increase economic growth, alleviate poverty, or promote social development. At the macro level, only tenuous links between development aid and improved living conditions have been found. At the micro level, only a few programs outlast donor support and even fewer appear to achieve lasting improvements. The authors of this book argue that much of aid's failure is related to the institutions that structure its delivery. These institutions govern the complex relationships between the main actors in the aid delivery system and often generate a series of perverse incentives that promote inefficient and unsustainable outcomes. In their analysis, the authors apply the theoretical insights of the new institutional economics to several settings. First, they investigate the institutions of Sida, the Swedish aid agency, to analyze how that aid agency's institutions can produce incentives inimical to desired outcomes, contrary to the desires of its own staff. Second, the authors use cases from India, a country with low aid dependence, and Zambia, a country with high aid dependence, to explore how institutions on the ground in recipient countries also mediate the effectiveness of aid. Throughout the book, the authors offer suggestions about how to improve aid's effectiveness. These suggestions include how to structure evaluations in order to improve outcomes, how to employ agency staff to gain from their on-the-ground experience, and how to engage stakeholders as "owners" in the design, resource mobilization, learning, and evaluation processes of development assistance programs.

What's wrong with foreign aid? Many policymakers, aid practitioners, and scholars have called into question its ability to increase economic growth, alleviate poverty, or promote social development. At the macro level, only tenuous links between development aid and improved living conditions have been found. At the micro level, only a few programs outlast donor support and even fewer appear to achieve lasting improvements. The authors of this book argue that much of aid's failure is related to the institutions that structure its delivery. These institutions govern the complex relationships between the main actors in the aid delivery system and often generate a series of perverse incentives that promote inefficient and unsustainable outcomes. In their analysis, the authors apply the theoretical insights of the new institutional economics to several settings. First, they investigate the institutions of Sida, the Swedish aid agency, to analyze how that aid agency's institutions can produce incentives inimical to desired outcomes, contrary to the desires of its own staff. Second, the authors use cases from India, a country with low aid dependence, and Zambia, a country with high aid dependence, to explore how institutions on the ground in recipient countries also mediate the effectiveness of aid. Throughout the book, the authors offer suggestions about how to improve aid's effectiveness. These suggestions include how to structure evaluations in order to improve outcomes, how to employ agency staff to gain from their on-the-ground experience, and how to engage stakeholders as "owners" in the design, resource mobilization, learning, and evaluation processes of development assistance programs.