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18 results on '"Queralt, Didac"'

10. The Making of a Fiscal-Military State in Post-Revolutionary France.

Author

Queralt, Didac

Subjects
*TAX administration & procedure, *PROGRESSIVE taxation, *INDIRECT taxation, *FISCAL policy, *INVESTORS, *FAIRNESS
Abstract

"The Making of a Fiscal-Military State in Post-Revolutionary France" by Jerome Greenfield challenges the commonly held belief that post-revolutionary France was a highly centralized state. The book argues that French regions and municipalities continued to play a significant role in tax administration, and fiscal policy primarily benefited the wealthy. The author also highlights the persistence of indirect taxation and the failure of attempts to implement progressive taxation. Greenfield suggests that both the landed aristocracy and financiers were responsible for the resistance to tax fairness and centralization. Overall, the book provides a comprehensive and nuanced examination of fiscal policy in nineteenth-century France, calling for a reevaluation of the extent of centralization during this period. [Extracted from the article]

Published
2023
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18. Learning the mechanical effect of electoral systems under PR and Mixed representation.

Author

Queralt, Didac

Subjects
*DECENTRALIZATION in government, *VOTERS, *ELECTIONS, *COGNITIVE ability, *POSTCOMMUNIST societies
Abstract

In this study I claim that the electoral processes following legislative decentralization to regional and local tiers of government can enhance the opportunities voters face to learn the magnitude of the mechanical effects of electoral systems. Concretely, by voting at subnational elections ruled by similar electoral systems to the national ones, voters are expected to learn earlier the mechanical effects of electoral systems. Consequently, wasted vote at the national level should decrease at a faster path under such institutional arrangements. Theory is tested for a 17-country sample of post-communist countries. The evidence provided in this exercise digs into the cognitive abilities of individuals to recognize an electoral system and behave accordingly. This mechanism, indeed, underlies the whole literature on strategic voting behavior. ..PAT.-Unpublished Manuscript [ABSTRACT FROM AUTHOR]

Published
2009

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