Initiatives, referendums, and the tax state (Record no. 34458)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01498naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 0062110234037 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211172904.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100621s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | FREITAG, Markus |
| 9 (RLIN) | 38762 |
| 245 10 - TITLE STATEMENT | |
| Title | Initiatives, referendums, and the tax state |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxfordhire : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | January 2006 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | This article examines the impact of different forms of direct democracy on the tax state in the Swiss cantons in economically difficult times, i.e. between 1990 and 2000. The analysis distinguishes between the fiscal referendum and the popular initiative, since theoretical arguments suggest that these two instruments of direct citizen participation have contrary effects on the tax state. Specifically, the fiscal referendum is expected to act as a brake on tax interventionism, the popular initiative rather as an accelerator. However, pooled time-series analyses show that the initiative has no bearing on the tax state. What counts is the extent to which citizens are granted the right of fiscal referendum. More precisely, of all the different features of direct citizen participation in fiscal matters, the mandatory referendum turns out to be the most essential. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | VATTER, Adrian |
| 9 (RLIN) | 41212 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Journal of European Public Policy |
| Related parts | 13, 1, p. 89-112 |
| Place, publisher, and date of publication | Oxfordhire : Routledge, January 2006 |
| International Standard Serial Number | ISSN 13501763 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100621 |
| Operator's initials, OID (RLIN) | 1023^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100623 |
| Operator's initials, OID (RLIN) | 1743^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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