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Why the Japanese Taxpayer Always Loses
Ramseyer, J. Mark; Rasmusen, Eric - EconWPA - 1999
The tax office wins most cases in Japan. We think about why this might be. We find that although judges who rule in favor of the taxpayer do not suffer in their future careers, if the loser-- whether governemnt or taxpayer--appeals and wins, the reversed judge's career does take a turn for the...
Persistent link: https://www.econbiz.de/10005076631
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Governance Redux: The Empirircal Challenge
Kaufmann, Daniel - EconWPA - 2004
This paper is based on the governance chapter contribution to the 2003/04 Global Competitiveness Report (GCR). Building from the 2002/03 contribution to the GCR, it argues that governance continues to be at a crossroad, its underperformance being evident worldwide in most regions and across many...
Persistent link: https://www.econbiz.de/10005126032
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Relationship between Income and Emergence of Democracy Reexamined, 1820-2000: A non-parametric approach
Milanovic, Branko - EconWPA - 2005
The paper contrasts Lipset’s modernization hypothesis and Przeworski- Limongi hypothesis that entries into democracy … are random with respect to income. We use data on income and democracy going back to 1820, multiple definitions of … democracy, and non-parametric testing focusing on the distribution of entrants’ incomes. We find that income matters for entry …
Persistent link: https://www.econbiz.de/10005076629