Offentlige tjenester og offentlig sektor

Einkommensteuertarife sind überwiegend direkt progressiv ausgestaltet. Gleichwohl sind progressive Einkommensteuertarife nicht unumstritten. Nachdem frühe Begründungen mithilfe so genannter Opfertheorien kritisiert wurden und infolgedessen heute kaum akzeptiert sind, werden progressive Tarife in den Steuerwissenschaften lediglich aus der Perspektive des gesellschaftlichen Ziels der Umverteilung als begründet angesehen. In dem vorliegenden Buch wird deshalb untersucht, ob sich progressive Einkommensteuertarife aus Perspektive des Ziels Gleichmäßigkeit der Besteuerung ökonomisch begründen lassen. Dabei wird auf eine politisch-kulturelle Markttheorie zurückgegriffen.

This Compendium was conceived as a ¿pocket compass¿, a practical guide that may help readers to orientate themselves while they explore global affairs and attempt to make sense of the highly interconnected, multidimensional challenges of contemporary human development. The book is intended to be an accessible, concise, yet comprehensive reference for anyone who hopes to better understand today¿s world and its dramatic complexity. The aim is to highlight a relevant selection of the demographic, socio-economic, geo-political, and environmental macro-dynamics that define our time, and to explore in a practical way the indicators that can be used to monitor their evolution over time.  In general, this project stems from the need to apply ¿systemic thinking¿ to the study of the world and to develop a holistic perspective that can bridge the gap that for too long has existed across academic disciplines and their respective focuses. The macro-trends featured in the book shed light, in particular, on the change that has been occurring over time in the vast Global South ¿ a portion of the globe that accounts for over 80% of the world¿s total population. The book¿s ultimate ¿ although not exclusive ¿ target audience is undoubtedly composed of undergraduate students of subjects such as political science, international affairs, international development, human geography and the like. In addition, the Compendium may benefit professionals in both public and private organisations as well as members of the general public seeking to acquire "global development literacy" in manners that are academically sound, but also accessible and concise.

This book is novel in that it reveals significant issues of economics, management and business fields currently observed in network industries such as public utilities and transportation, and provides empirical evidence of their mechanisms and policy implications from various perspectives. This is a holistic collection of literature on public utilities economics and management, since the industries discussed include a wide range such as electricity, water supply, sewerage, transport, and postal service, which compound social infrastructure as public benefit service, and the issues examined contain not only economics topics such as cost, efficiency, and productivity, but also management topics such as governance, strategy and organizational restructuring. The book also investigates general private companies to derive future implications for policy and governance of public utilities, and covers multiple countries such as Japan, the US, and Vietnam. It demonstrates various empirical approaches and methodologies for public utility analysis through 17 chapters by experts in each field, which contributes to further cultivation of empirical studies in public utilities.

This book presents case studies to analyse the relationship between sustainability - environmental, social, institutional and economic - and digital innovation.  The respective contributions offer a contextualisation of the main present and future trends concerning these two elements, and present analyses from economic, technical, managerial, and social perspectives alike. The individual sections of the book focus on interactions between sustainability and digital innovation in existing organisations and highlight the new opportunities, challenges and threats that may emerge as a result. The contributions are mainly based on case studies and research conducted in Europe and Africa, with a few focusing on Southeast Asia and Central America, and were prepared by experts in the fields of Information Systems, Computer Science, Social Development, and Economics.

Based on over 15 years¿ experience in the design and delivery of successful first-year courses, this book equips undergraduates with the mathematical skills required for degree courses in economics, finance, management, and business studies. The book starts with a summary of basic skills and takes its readers as far as constrained optimisation helping them to become confident and competent in the use of mathematical tools and techniques that can be applied to a range of problems in economics and finance.Designed as both a course text and a handbook, the book assumes little prior mathematical knowledge beyond elementary algebra and is therefore suitable for students returning to mathematics after a long break. The fundamental ideas are described in the simplest mathematical terms, highlighting threads of common mathematical theory in the various topics.Features of the book include:a systematic approach: ideas are touched upon, introduced gradually and thenconsolidated through the use of illustrative examples;several entry points to accommodate differing mathematical backgrounds; numerous problems, with full solutions, and exercises to illustrate the theory and applications; key learning objectives and self-assessment questions provided for each chapter; full solutions to exercises, available to lecturers via the Springer Nature Extramaterial - Lecturer Material website. Vass Mavron is Emeritus Professor of Mathematics at Aberystwyth University. Tim Phillips is Professor of Applied Mathematics in the School of Mathematics at Cardiff University.

This book proposes digitalization as a promising direction for green growth and sustainable development of the economy of Central Asia. It reveals the advanced and unique hands-on and case-based experience of Central Asia in ESG management with the involvement of digital technologies and provides practical recommendations on the extension of the use of digital technologies in ESG management of the development of the green economy in Central Asia.

This book is Volume II of a two-volume set on antitrust policy, analyzing the economic efficiency and moral desirability of various kinds of antitrust-policy-coverable conduct and various possible government responses to such conduct, including US and EU antitrust law. The overall study consists of three parts. Part I (Chapters 1-8) introduces readers to the economic, moral, and legal concepts that play important roles in antitrust-policy analysis. Part II (Chapters 9-16) analyzes the impacts of eight types of conduct covered by antitrust policy and various possible government responses to such conduct in terms of their economic efficiency, their impact on liberal moral rights, and their instantiation of various utilitarian and other egalitarian conceptions of the moral good. Part III (Chapters 17-18) provides detailed information on US antitrust law and EU competition law and compares the extent to which¿when correctly interpreted and applied¿these two bodies of law could increase economic efficiency, protect liberal moral rights, and instantiate various morally defensible conceptions of the moral good. This second volume contains the last 6 chapters of Part II, which focus respectively on horizontal (M&A)s, conglomerate (M&A)s, surrogates for vertical integration, vertical (M&A)s, joint ventures, and internal growth and Part III, which focuses on US antitrust law and EU competition law. The book will appeal to undergraduate and graduate students of economics and law who are interested in welfare economics, antitrust policy, and The General Theory of Second Best.

This practice-oriented book is a unique guide to the implementation of usable, privacy-compliant and secure online services in the area of e-government. Beginning with a clarification of basic concepts of usability, data privacy, and cybersecurity, the book provides lucid explanations of different methods (quantitative, qualitative, and mixed methods) that can be applied in the practice of designing, developing, and evaluating online public services in light of both usability criteria and data privacy and IT security compliance. A number of examples and exercises are included as well as awareness-raising measures that can serve as orientation both for practitioners and for teaching purposes. There is also a concise glossary of terms along with recommendations for further reading.This book provides comprehensive coverage of usability, data privacy and information security topics. At the time of going to press, it is also up to date with respect to the implementation of the EUSingle Digital Gateway regulation. It is therefore aimed at anyone interested in understanding the principles of usable privacy and information security and in ways of contributing to the design, development, and evaluation of online public services that satisfy the needs of the public. The book¿s audience thus includes not only students in the areas of e-government or public administration but also professionals developing online services or e-government applications.

This book examines the connections between poverty and innovation in Africa. Through case studies and theorizations from a distinctly African perspective, it stands in contrast to current theoretical works in the field, which remain very much rooted in Western-orientated thinking. The book investigates the application of methodologies which explain numerous African contexts in connection with issues of poverty and inequality. It reflects on comparative practices and praxes on the African continent, including commonplace traditions and practices in alleviating poverty, taken against a background of the failure of current prescriptions for poverty alleviation, such as the Structural Adjustment Programmes (SAPs) and the Poverty Reduction Strategy Papers (PRSP). There is a dire need for new practical perspectives which move Africa forward using its indigenous knowledge. Owing to a general lack of recorded African theories and methodologies on poverty, inequality and innovation, this book represents a pioneering corpus of African knowledge addressing poverty and inequality through local innovations. Adopting a transdisciplinary approach, it is relevant to students and scholars in development studies and economics, African studies, social studies, political history and political economy, climate studies, anthropology and geography.

Classical liberalism has typically sought to maintain as much room as possible for the exercise of personal initiative in the face of the encroachment of states. This book explores these questions of coercion and authority in the context of the size and scope of the state and argues that the state and its agents should be held to the same moral rules as are the individuals it rules over. The book considers how a distinct feature of the state is its police or coercive power, about which one may ask how the state acquires it and what if anything would justify its use. It considers the implication that there is nothing inherent about state agents that entitles one to behave in ways that we would not accept from a private actor, and how once that argument is made, the state's claim to authority is weakened. The author also discusses the extent to which democracy has been thought to provide any sort of justification for coercion or authority.  This book will be of interest to academics and students of political philosophy, especially classical liberalism, and legal philosophy.  

This book examines social inequalities in Europe, especially those caused by economic factors. It starts with the paradox of European inequality, where on the one hand, even total income inequality in Europe is significantly lower than in most parts of the world; but on the other, Europe is also characterised by profound and durable inequalities within the continent. It discusses inequalities caused by the exclusion of marginalised groups from the labour market, with considerable and sometimes increasing differences between central and peripheral regions, pronounced wealth and labour market inequalities, and significant rates of persistent poverty, deprivation, educational poverty, low wages and unemployment. The book also discusses broader territorial inequalities, which are the basis for divisions between Northern and Southern Europe, East and West, between qualified and unqualified employees, younger and older people, men and women, and migrants and non-migrants. The book raises questions about the winners and losers of the social transformations linked to the introduction of the Euro, the Eastern enlargement of the EU, and the financial and Eurozone crises. It is based on a comprehensive analysis of a European-wide microdata set on income and living conditions (EU-SILC). The empirical research material, which is the first to deploy this data in a comprehensive manner, consists of detailed empirical analyses of social divisions and Europeanisation processes in 30 European countries. It analyses and explains the transformation of the previously dominant national spaces into a European social space.This topical book is of interest to academics and students in the fields of sociology and comparative social sciences, along with those studying European regional geography, anthropology, international relations, and international politics.

The ebook edition of this title is Open Access and freely available to read online.Complex coordination across time, space, and cultures involves a great deal of uncertainty. This uncertainty may be accepted and handled with judgment and pragmatism, but more often in contemporary modern society, it is treated as a technical problem to be 'solved'. This is a book about the paradoxical implications of the quest for certainty in interorganizational relations in the complex field of development aid.Authors Alexius and Vähämäki scrutinize questions related to the concept Obsessive Measurement Disorder, i.e. what causes an increase in control mechanisms, and how and when can this prove counterproductive? They further investigate the question on why performance management - and measurement requirements seem in some instances to hinder, and in others to support the implementation of aid projects and programs.Drawing on 80 original interviews with aid bureaucrats working at different levels and in different organizations, including public agencies, companies, non-government organisations, and universities all involved in development aid projects financed fully, or in part, by the Swedish taxpayer, they identify coping mechanisms and responses that may help to prevent the extremes of obsessive measurement disorder, and foster instead pragmatic, constructive organizing and learning that benefits not only aid organizations and their employees, but also - and more fundamentally - the societies in need.

This book presents to the reader the economic, fiscal and financial crises in world history that have had a great impact on the entire world and the fiscal measures taken by governments to combat each crisis since the 1600s in chronological order. Such events are often described as Black Swans, a concept introduced by economist and risk analyst Nassim Nicholas Taleb in the book Fooled By Randomness in 2001, in reference to events that were thought to be impossible but had a huge impact when they did happen.The first part of the book discusses the crisis models in order to allow the reader to better understand the financial, fiscal and economic crises that are detailed in the following chapters. Each chapter starts with an overview of the crisis in question followed by an analysis of the impact on the affected countries. They go on to highlight the causes of the crisis in question, the fiscal and financial measures employed to recover from it and ends on a description of the post-crisis period.Given the profusion of black swan events that the 21st century has already witnessed, this book would be a valuable read for academics and students of economics as well as practitioners and policy makers. 

Aktuelle zentrale Fragen der Sozialwirtschaft und des Sozialmanagements werden auch 2022 und 2023 auf Tagungen der in Deutschland Ton angebenden wissenschaftlichen Gesellschaft, der ¿Bundesarbeitsgemeinschaft Sozialmanagement / Sozialwirtschaft BAG SMSW¿ diskutiert.Die vorliegende Publikation dokumentiert die Beiträge der Tagungen:· Sozialunternehmen im internationalen Vergleich (In Zusammenarbeit mit der Hochschule XXX)· Gender und Sozialwirtschaft (In Zusammenarbeit mit der Hochschule XXX)· Digitalisierung in der Sozialwirtschaft (In Zusammenarbeit mit der Hochschule XXX)Die Zielgruppen· Studierende und Lehrende der Sozialen Arbeit/der Sozialwirtschaft/des Sozialmanagements· Fach- und Führungskräfte aus dem Bereich der Sozialen Arbeit/der Sozialwirtschaft/des Sozialmanagements

This book examines the emerging trends in vanishing borders of urban local government finance due to uncertain local tax and expenditure regimes. It analyzes the global developments with illustrations from state budgetary operations of the Indian federation. This trend has gained momentum due to concentration of population in cities and big towns as a consequence of globalization, leading to enhanced environmental vulnerability due to climate change. Expanding expenditure needs have not been corresponded by revenue regimes and transfers. Moreover, involving corporate sector in local area preference initiatives through mandatory corporate social responsibility (CSR) is an interesting development. It is expected to work as a local fiscal additionality to supplement locally provided civic and infrastructure services. This additionality may also evolve into public private partnerships at the local level. Such development however has the potential of displacing local government operations.The focus of the book hinges around critically examining setbacks to fiscal decentralization and challenges in improving the status of urban local finances to enhance fiscal autonomy of these governments, particularly in Indian scenario. The book also explores the possibility of an expanded role of local fiscal policy in the context of globalization and climate change, besides addressing the conventional responsibilities with respect to quality of civic services.

This book discusses the role of the property market cycle in real estate valuation. Challenging traditional property valuation methods that rely on current market conditions and economic trends, this book argues for a re-evaluation of the relationship between property valuation and cycles in property markets. The book is divided into two parts. The first part gathers research on property market cycle analysis and the delicate problems dealing with property market information including the development of the real estate market index, appraisal bias, and the use of time series in plotting the market cycle. The second part proposes several possible modifications to the traditional income approach methodologies, including cyclical capitalization and the hedonic price method. Furthermore, this part also addresses the need for amendments to current s property valuation standards and institutional regulations. Written by an international cross-section of expert voices in market cycles and property valuation, the book is a comprehensive resource for any researcher or upper-level student studying economic volatility.

This volume describes the thinking on sustainable development and a variety of initiatives across Europe, illustrating regional efforts to foster sustainable communities and ecological and social innovation. It contains various contributions which showcase examples of thinking, economic and social structures and in consumption and production patterns needed, to implement the SDGs.This book is part of the "100 papers to accelerate the implementation of the UN Sustainable Development Goals initiative".

Sustainable Public Management explores key issues in public sector sustainable management that span from Nation/State to local government. It highlights state-of-the art articulations of public-private partnerships, public engagement, inter-organizational networks, sustainability policy, strategy, standard setting, and reporting. Sustainable management is an important topic across organizational forms in the private, not-for-profit, and public sectors because of the its practice is tied to some of the most pressing environmental and social problems that exist in the world. The public sector is especially important due to its scale and scope across the globe, the tangible impacts that public service delivery can make in resource efficiency and effectiveness, and in directly tackling critical sustainable development goals.This book will be of great value to scholars, students, and policymakers interested in Public Administration and Management, Sustainable Management and Development.The chapters in this book were originally published as a special issue of the Public Management Review.

This book, the second of the two volumes, continues to chart the ways in which psychoanalytic psychotherapy has been implemented, developed and researched within the public sectors of six different countries around the world. It discusses psychoanalytic practitioners locally have responded to the challenge of evidence-based practice.

This book charts the ways in which psychoanalytic psychotherapy has been implemented, developed and researched within the public sectors of twelve different countries around the world. It discusses how psychoanalytic practitioners locally have responded to the challenge of evidence-based practice.