Search Results

1 - 2 of 2 items :

  • Keyword: History x
  • Public Finance and Fiscal Theory x
Clear All Modify Search
The Emergence of Denmark’s Tax Treaty Network — A Historical View

Abstract

This contribution analyzes the origin and creation of Denmark’s tax treaty network in a historical perspective. The development of the Danish treaty network is studied through an international perspective and by discussing a number of milestone events. It is concluded that the general tendency has pointed toward a continuously growing Danish treaty network and also that the question on abuse of the treaties has become of greater concern during the past decades. Moreover, it is argued that the growing number and importance of Denmark’s tax treaties over time created a need for the Danish parliament to be more directly involved in the conclusion of new tax treaties.

Open access
Czech Study of Public Policy in the Perspective of Three Dominant Approaches

Abstract

The Velvet Revolution in 1989 did not represent only a fundamental change of the political regime, but also the beginnings of contemporary Czech study of public policy and policy expertise. This article aims to present its significant institutional aspects on the basis of a systematic analysis drawing on deLeon, Trent and Stein’s models of (sub)discipline development. It assumes that the development of a field of study is driven by the interaction between its inner dynamics and the surrounding environment (society, state and international academic community). The article identifies three dominant approaches in the configuration of the Czech field - Prague public policy, Brno political science and Brno social policy - and it focuses on their supporting infrastructure, frames of reference and contacts with the international academic community. Finally, it outlines the study’s development stages, revealing that Czech study of public has been quickly catching up with its Western counterparts.

Open access