世界経済・社会統計 = World development indicators

What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

legitimacy一词多义,应根据术语单义化的原则分别翻译,而放弃“百分之百对应冶“涵盖其所有意义冶的称名预期.作为政治学核心术语,legitimacy有“合法性冶“正当性冶等多种译名.但应避免使用“合法性冶之译,以免与legality混淆;应慎重使用“正当性冶之译,以免与justness混淆.legitimacy本义为主权或政权为人民肯定、认可、接受,故可用“肯认性冶或“认受性冶,并根据语境灵活处理.

Legitimacy：多义、本义及汉译

Technological Forecasting and Social Change : 抄録雑誌の概要

The fifth edition of this book has been revised and updated to reflect changes brought about by the 1986 Tax Reform Act, and other major changes in tax laws since 1983. It emphasizes such issues as comprehesive income taxation, inflation adjustments to income taxation, graduated income taxes versus expenditure taxes, the effects of taxation on economic incentives, and fiscal relations between federal, state and local governments. The author presents and evaluates contrasting views on most forms of taxation - personal and corporation income, general and selective consumption, payroll, estate and gift, property, and state and local - and analyzes the process of tax legislation and the role of taxation in fiscal policy. This is a non-technical book for general readers and students interested in taxation as an instrument of social policy.

Federal Tax Policy

Since the Global Financial Crisis, corporate tax minimization strategies have come under increasing public scrutiny. While the legitimacy of ‘aggressive’ practices has been challenged, corporate tax minimization largely remains unquestioned and manifests in corporate tax strategies. To appreciate how the institutionalized practice of tax minimization is maintained, despite threats to its legitimacy, this paper examines the influence of field dynamics on the enactment of corporate tax strategies. To map the field, we interviewed a cross section of actors involved in influencing the enactment of corporate taxation in Australia, including external advisors, CFOs, tax regulators and policy makers, unions, civil society groups and academics. By adopting Bourdieu's work as a lens, we find that a lack of practical means for implementing a moral view on tax prevents a radical departure from corporate tax minimization strategies. Changing the status quo failed due to critics lacking to propose a practical alternative to the law, which remained the sole guide for tax minimization practices. Despite the presence of heavy critiques, an analysis of the interdependence between the power structure of the field, actors' capitals and their habitus reveal a reinforcement of the view that tax minimization is the only viable strategy. These insights advance field-level studies in accounting by extending the scope of actors included, further demonstrating the influence of marginal actors on field-wide perceptions of legitimacy and potential routes for institutional change.

The legitimation of corporate tax minimization

A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Tax Expenditure Management: A Critical Assessment

Reflecting on the legal consequences of globalisation in the 21st century, Twining predicted that societies in the West would have to 'wrestle with the extent to which the state should recognise, make concessions to, or even enforce norms and values embedded in different religions, cultures or traditions'. This is borne out as the direction across the common law world moves towards entrenching legal pluralism. The concessions each nation has made to minorities with different religions, cultures and traditions have varied. The special character of Islam, as a comprehensive blueprint for life in which law and religion unite, has meant that the negotiations for a special place for Muslims within each common law jurisdiction has been at the forefront of new legal ordering possibilities. This is the crux of the pluralism debate. Cautiously, Australians have watched the, at times histrionic, discourse in Canada and Great Britain on official recognition for Islamic law.

Good and bad Sharia : Australia's mixed response to Islamic law

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Good and Bad Sharia: Australia's Mixed Response to Islamic Law

The fourth industrial revolution has arrived; however, this industrial revolution is unlike those witnessed in the past. Equal opportunity and growth have been replaced by the 21st century trend of rising inequality, in which advancement through digitisation and automation brings fortune to the few and hardship to the many, as income and property stratification grows. As a result, current tax systems are under pressure with displaced workers requiring support, and the fiscal purse, which has historically been funded by income taxes, being eroded due to a decreasing number of workers to tax. Conceivably, it is up to governments to address this ‘double negative effect’, but it is unclear how this could be achieved and what theoretical basis should be leveraged to do so. This article provides a discussion of three important normative philosophies of distributive justice, utilitarianism, libertarianism and John Rawls’ theory of justice, to determine a theoretical basis on which the redistribution of income via a tax on automation is justified. The pertinent theory is then operationalised with the proposal of three alternate models of taxation: a Pigouvian tax, a tax on economic rents and an appreciation tax. Each of these models is evaluated alongside a discussion on the shift in global tax policy from taxing income to taxing capital. This article argues that this shift is necessary to reduce income inequality and to ensure even the lowest common denominator is provided for, for we are the 99%. JEL Classification: H23, H25, K34, O23.

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Kerrie Sadiq

Papers

The legitimation of corporate tax minimization

Tax Expenditure Management: A Critical Assessment

Good and bad Sharia : Australia's mixed response to Islamic law

Good and Bad Sharia: Australia's Mixed Response to Islamic Law

Navigating the fourth industrial revolution: Taxing automation for fiscal sustainability: