Corporate direct taxation in the European Union: explaining the policy process

Article Abstract:

The direct corporate taxation policy process in the European Union is studied. Three public policy literatures focusing on the politics of tax reform, policy change and the political role of knowledge, and European integration are analyzed to derive three hypotheses on tax reform. These include the hypotheses that tax reform feasibility is influenced by the frame selected by policy initiators, and that direct tax harmonization in Europe can be considered regulatory policies.

Taxation, Corporate taxes, European Union, Corporations, Tax policy

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School accountability, an elusive policy solution: the Israeli experience in comparative perspective

Article Abstract:

This article compares the Israeli school system, which has not adopted external accountability policies, with countries which have. The author asserts that symbolic potency depends on school performances perceived as problematic, the degree to which stakeholders are affected, as well as other political and administrative factors.

Israel, Statistical Data Included, Management, Social policy, Education and state, Education policy, Schools, Comparative government

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Valuing agriculture: Balancing competing objectives in the policy process

Article Abstract:

Agricultural policies are the results of government's objectives, which at times could be governed by non-economic factors. Values influencing agricultural policy are studied and a policy map is prepared.

Agricultural Programs, Regulation of Agricultural Marketing and Commodities, Agricultural Programs-Total Govt, Economic aspects, Agricultural policy

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