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Bringing the bureaucrats back in: neo-liberal tax reform in New Zealand

机译:带回官僚:新西兰的新自由税制改革

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摘要

New Zealand moved further in neo-liberal tax reform than most other advanced economies over the last three decades. The article investigates this extreme case to address the question of what explains major neo-liberal economic reform. Comparing tax policy-making in two periods, the 1980s and 2008—10, we argue that neo-liberal tax reform in New Zealand is best understood as the product of "autonomous bureaucratic action". That is, bureaucratic organisations within the state independently formulated the goals and ideas for reform, took an activist role in policy-making and strongly influenced the policy preferences of ministers. Moreover, responding to a criticism often raised against state-centred theories, we offer an explicit explanation of bureaucratic preferences. We argue that bureaucratic goals and ideas were a product of how particular structural features of the bureaucracy - organisation and training - made ministries more or less receptive to new ideas within the economics discipline.
机译:在过去的三十年中,新西兰在新自由主义税制改革方面的进展超过了其他大多数发达经济体。本文研究了这种极端情况,以解决由什么解释新自由主义重大经济改革的问题。比较1980年代和2008-10这两个时期的税收政策制定,我们认为,新西兰的新自由主义税制改革最好理解为“自主官僚行动”的产物。就是说,国家内部的官僚机构独立地制定了改革的目标和思想,在决策中起了积极作用,并强烈影响了部长的政策偏好。此外,针对通常针对国家中心理论的批评,我们对官僚偏好进行了明确的解释。我们认为,官僚主义的目标和思想是官僚主义的特殊结构特征(组织和培训)如何使各部委或多或少地接受经济学学科内的新思想的产物。

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