000			01498naa a2200193uu 4500
001			0062110234037
003			OSt
005			20190211172904.0
008			100621s2006 xx ||||gr |0|| 0 eng d
100	1		_aFREITAG, Markus _938762
245	1	0	_aInitiatives, referendums, and the tax state
260			_aOxfordhire : _bRoutledge, _cJanuary 2006
520	3		_aThis 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		_aVATTER, Adrian _941212
773	0	8	_tJournal of European Public Policy _g13, 1, p. 89-112 _dOxfordhire : Routledge, January 2006 _xISSN 13501763 _w
942			_cS
998			_a20100621 _b1023^b _cDaiane
998			_a20100623 _b1743^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c34458 _d34458
041			_aeng