Dysfunctional policy transfer in national tax blacklists (Record no. 38707)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01629naa a2200217uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1031109503241 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211174616.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110311s2010 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 | SHARMAN, J. C |
| 9 (RLIN) | 38760 |
| 245 10 - TITLE STATEMENT | |
| Title | Dysfunctional policy transfer in national tax blacklists |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Malden : |
| Name of publisher, distributor, etc. | Wiley-Blackwell, |
| Date of publication, distribution, etc. | oct. 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Common sense and much of the policy transfer literature suggests that learning from abroad delivers better policy at lower cost. In contrast, this article argues that policy transfer in tax blacklists has been a dysfunctional process tending to replicate errors. Rather than reflecting learning, normative mimicry, or market pressures, over-committed policymakers have responded to complexity and crisis by unreflectively cutting and pasting from foreign models. Facing a short-term political imperative to do something about tax evasion in an environment of fiscal crisis, many policy makers have compiled blacklists of tax havens by copying lists of the usual suspects from abroad. Evidence for both the process of transfer and the dysfunctional nature of resulting policy is provided by tracking recurring errors in these lists that are unlikely to have arisen independently |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tributo |
| 9 (RLIN) | 13098 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Política Fiscal |
| 9 (RLIN) | 12001 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Meio Ambiente |
| 9 (RLIN) | 12995 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Governance: An International Journal of Policy, Administration, and Institutions |
| Related parts | 23, 4, p. 623-639 |
| Place, publisher, and date of publication | Malden : Wiley-Blackwell, oct. 2010 |
| International Standard Serial Number | ISSN 09521895 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110311 |
| Operator's initials, OID (RLIN) | 0950^b |
| Cataloger's initials, CIN (RLIN) | Jaqueline |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110325 |
| Operator's initials, OID (RLIN) | 1546^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
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