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Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within the letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes.
Large companies are increasingly on trial. Over the last decade, many of the world’s biggest firms have been embroiled in legal disputes over corruption charges, financial fraud, environmental damage, taxation issues or sanction violations, ending in convictions or settlements of record-breaking fines, well above the billion-dollar mark. For critics of globalization, this turn towards corporate accountability is a welcome sea-change showing that multinational companies are no longer above the law. For legal experts, the trend is noteworthy because of the extraterritorial dimensions of law enforcement, as companies are increasingly held accountable for activities independent of their nationality or the place of the activities. Indeed, the global trend required understanding the evolution of corporate criminal law enforcement in the United States in particular, where authorities have skillfully expanded its effective jurisdiction beyond its territory. This paper traces the evolution of corporate prosecutions in the United States. Analyzing federal prosecution data, it then shows that foreign firms are more likely to pay a fine, which is on average 6,6 times larger.
Diese Masterarbeit fragt nach Anschlussmöglichkeiten der Schriften Bruno Latours an die Postwachstumsdiskussion an der Friedrich-Schiller-Universität Jena. Im ersten Schritt wird die Jenaer Debatte um Degrowth in der Tradition der kritischen Theorie verortet und inhaltlich anhand der Begriffe der »Wachstumskritik« und der »sozial-ökologischen Transformation« rekonstruiert. Zweitens folgt die Rekonstruktion Latours anhand dreier Werkphasen seit Anfang der 90ger Jahre. Im dritten Schritt geht es darum, Latour mit der Jenaer Debatte ins Gespräch zu bringen. Dabei stößt der Autor auf einen sozial-theoretischen Graben zwischen beiden Denkschulen. Das darf allerdings nicht darüber hinwegtäuschen, dass Latours Werke viele praktische Anknüpfungspunkte bereithalten, wie eine sozial-ökologische Transformation im Sinne der Postwachstumsdebatte gelingen kann.
"Es scheint normal, dass Frauen Opfer und Männer Täter sind" (Schwithal 2004:1). Permanent wird der akute Schutzbedarf von Frauen breitflächig thematisiert. Die Medien liefern täglich erschütterndes Material von Frauen, die Gewalt erfahren. In diesem Fall sind Hilfs- und Beratungsangebote leicht zu finden, Frauenhäuser sind in der breiten Masse der Bevölkerung bekannt und sensible Handlungsleitfäden für Betroffene und Angehörige liegen in Arztpraxen oder Supermärkten aus. Gegenstand ist überwiegend häusliche Gewalt1 - die Gewalt welche hinter verschlossenen Türen und von der Öffentlichkeit abgeschnitten geschieht und der Frauen hilflos ausgeliefert sind. TV-Spots, die Opfer dazu aufrufen nicht länger in der missbräuchlichen Situation zu verharren, richten sich ausschließlich an Frauen. Der quälende, schreiende und schmerzverursachende Mann – oft nur als dunkler Schatten, geballte Faust oder bedrohliche Stimme dargestellt – verharrt in der Täterrolle. ...
China’s law to control international non-governmental organisations (INGOs) has sent shockwaves through international non-governmental organisations (NGOs), civil society and expert communities as the epitome of a worldwide trend of closing civic spaces. Since the Overseas NGO Management Law was enacted in January 2017, its implementation has seen mixed effects and diverging patterns of adaptation among Chinese party-state actors at the central and local levels and among domestic NGOs and INGOs. To capture the formal and informal dynamics underlying their mutual interactions in the longer term, this article employs a theory of institutional change inspired by Elinor Ostrom’s distinction between rules-in-form versus rules-in-use and identifies four scenarios for international civil society in China – “no change,” “restraining,” “recalibrating” and “reorienting.” Based on interviews, participant observation and Chinese policy documents and secondary literature, the respective driving forces, plausibility, likelihood and longer-term implications of each scenario are assessed. It is found that INGOs’ activities are increasingly affected by the international ambitions of the Chinese party-state, which enmeshes both domestic NGOs and INGOs as agents in its diplomatic efforts to redefine civil society participation on a global scale.
Gender and attitudes toward welfare state reform: Are women really social investment promoters?
(2021)
This article contributes to the study of the demand side of welfare politics by investigating gender differences in social investment preferences systematically. Building on the different functions of social investment policies in creating, preserving, or mobilizing skills, we argue that women do not support social investment policies generally more strongly than men. Rather, women demand, in particular, policies to preserve their skills during career interruptions and help to mobilize their skills on the labour market. In a second analytical step, we examine women’s policy priorities if skill preservation and mobilization come at the expense of social compensation. We test our arguments for eight Western European countries with data from the INVEDUC survey. The confirmation of our arguments challenges a core assumption of the literatures on the social investment turn and women’s political realignment. We discuss the implication of our findings in the conclusion.
Allen Buchanan argues that a particular set of false factual beliefs, especially when part of a comprehensive ideology, can lead persons to develop ‘morally conservative’ convictions that stand in the way of realising justice even though these persons have a ‘firm grasp of correct principles of justice and a robust commitment to their realisation’. In my remarks, I raise some questions concerning the core argument: How ‘firm’ can a grasp of principles of justice be if a person is blind to the realities of injustice? And how ‘sincerely committed’ to justice can such an injustice-insensitive person be? Alternatively: How firm is that grasp or commitment if one has a radically pessimistic view about human nature so that one does not believe that (egalitarian) justice can or could ever be realised? Secondly, I ask: If such ideologies or false beliefs are in play in reproducing injustice, do they not also ‘mask’ existing injustices?