@article{FruhstorferHudson2022, author = {Fruhstorfer, Anna and Hudson, Alexander}, title = {Costs and benefits of accepting presidential term limits}, series = {Democratization}, volume = {29}, journal = {Democratization}, number = {1}, publisher = {Routledge, Taylor \& Francis Group}, address = {Abingdon}, issn = {1351-0347}, doi = {10.1080/13510347.2021.1960314}, pages = {93 -- 112}, year = {2022}, abstract = {As presidents approach the end of their constitutionally defined term in office, they face a number of difficulties, most importantly the deprivation of sources of power, personal enrichment, and protection from prosecution. This leads many of them to attempt to circumvent their term limits. Recent studies explain both the reasons for the extension or full abolition of term limits, and failed attempts to do so. Key explanations include electoral competition and the post-term fate of previous post holders. What we do not know yet is how compliance with term limits may be tied to the current president's expectations for their post-term fate. In particular, we do not know whether leaders who attempt to remove term limits and fail to do so jeopardize their post-term career as a result, and conversely, whether leaders who comply will have better outcomes in terms of security, prestige, and economic gain. Hence, we ask how the decision of a leader to comply or not comply with term limits is conditioned by the expectation of their post-term fate. To address this question, this article introduces new data on the career trajectories of term-limited presidents and its systematic effect on term limit compliance.}, language = {en} } @phdthesis{Drescher2024, author = {Drescher, Cedric}, title = {Die Bek{\"a}mpfung transnationaler Kriminalit{\"a}t im Kontext fragiler Staatlichkeit}, doi = {10.25932/publishup-62854}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-628542}, school = {Universit{\"a}t Potsdam}, pages = {XIII, 541, LVIII}, year = {2024}, abstract = {Die Arbeit „Die Bek{\"a}mpfung transnationaler Kriminalit{\"a}t im Kontext fragiler Staatlichkeit" widmet sich dem Ph{\"a}nomen grenz{\"u}berschreitend t{\"a}tiger Akteure der organisierten Kriminalit{\"a}t die den Umstand ausnutzen, dass einige international anerkannte Regierungen nur eine unzureichende Kontrolle {\"u}ber Teile ihres Staatsgebietes aus{\"u}ben. Es wird untersucht, weshalb der durch die internationale Staatengemeinschaft geschaffene Rechtsrahmen, zur Bek{\"a}mpfung transnationaler Kriminalit{\"a}tsph{\"a}nomene im Kontext dieser fragilen Staaten, nicht oder nur defizit{\"a}r dazu beitr{\"a}gt die Kriminalit{\"a}tsph{\"a}nomene zu bek{\"a}mpfen. Nachdem zun{\"a}chst er{\"o}rtert wird, was im Rahmen der Untersuchung unter dem Begriff der transnationalen Kriminalit{\"a}t verstanden wird, wird der internationale Rechtsrahmen zur Bek{\"a}mpfung anhand von f{\"u}nf beispielhaft ausgew{\"a}hlten transnationalen Kriminalit{\"a}tsph{\"a}nomenen beschrieben. Im darauffolgenden Hauptteil der Untersuchung wird der Frage nachgegangen, weshalb dieser durch die internationale Staatengemeinschaft geschaffene Rechtsrahmen, gerade in fragilen Staaten, kaum einen Beitrag dazu leistet solchen Kriminalit{\"a}tsph{\"a}nomenen effektiv zu begegnen. Dabei wird festgestellt, dass die Genese des internationalen Rechtsrahmens zu einem Legitimit{\"a}tsdefizit desselbigen f{\"u}hrt. Auch die mangelhafte Ber{\"u}cksichtigung der speziellen Lebensrealit{\"a}ten, die in vielen fragilen Staaten vorzufinden sind, wirkt sich negativ auf die Durchsetzbarkeit des internationalen Rechtsrahmens aus. Es wird dargelegt, dass unterschiedlich hohe menschenrechtliche Schutzstandards zu Normenkollisionen bei der internationalen Zusammenarbeit der Staaten f{\"u}hren, insbesondere im Rahmen der internationalen Rechtshilfe. Da gerade fragile Staaten h{\"a}ufig durch eine defizit{\"a}re menschenrechtliche Situation gekennzeichnet sind, stellt dies konsolidierte Staaten im Rahmen der Zusammenarbeit mit fragilen Staaten {\"o}fters vor Herausforderungen. Schließlich wird aufgezeigt, dass auch die extraterritoriale Jurisdiktion und somit die strafrechtliche Verfolgung transnationaler Straftaten durch Drittstaaten mit rechtlichen und praktischen Problemen einhergeht. In einem letzten Kapitel der Arbeit wird der Frage nachgegangen, ob nicht ein alternativer Strafverfolgungsmechanismus geschaffen werden sollte, um transnationale Kriminalit{\"a}tsph{\"a}nomene zu verfolgen, die aus fragilen Staaten heraus begangen werden und wie ein solch alternativer Strafverfolgungsmechanismus konkret ausgestaltet sein sollte.}, language = {de} } @phdthesis{Feil, author = {Feil, Hauke}, title = {God, bad, or ugly: Does it really matter?}, address = {Potsdam}, school = {Universit{\"a}t Potsdam}, pages = {XII, 224}, abstract = {Each year, donor countries spend billions of Euros on development cooperation. Not surprisingly, a large strand of research has emerged which examines the impact of development cooperation. A sub-discipline within this strand of the literature deals with the question of whether the impact or effectiveness of development cooperation depends on the quality of the recipient country's policy and institutional environment. Over hundreds of studies have assessed this question at the macro level. In so doing, most of these studies test whether a potential effect of aid on the growth of a recipient country's gross domestic product (GDP) is conditional on the country's policy and institutional environment. However, even after decades of research and hundreds of studies, no conclusive result has been found. One of the main reasons for the inconclusive state of the literature is that most macro-level studies have to deal with a high risk of endogeneity, treat aid as nothing but a pure income transfer, and rely on low-quality GDP data. To solve these three methodical issues, some authors have started to change the analytical focus from the macro to the micro level. Thus, these authors assess the determinants for the performance of individual development projects instead of the determinants for an effect of aid on GDP. Yet, even though the number of studies focusing on the micro level has increased steadily over the last few years, the state of the literature on the determinants for the performance of development projects still contains multiple highly relevant research gaps. The present thesis seeks to address three of these research gaps. The first research gap addressed by this thesis is related to the specific type of development cooperation. So far, nearly all existing studies focus on projects by Multilateral Development Banks. Research on the determinants for the performance of bilateral development projects is still rare. Thus, even though donors pledge to implement effective development projects, there are hardly any micro-level studies on bilateral projects. So far, only three studies use a sample which includes bilateral projects. Yet, none of the three studies assess the determinants for the performance of bilateral technical development projects. The first paper in the present thesis (GIZ paper) seeks to address this research gap by assessing the determinants for the performance of projects by the Deutsche Gesellschaft f{\"u}r Internationale Zusammenarbeit (GIZ), a bilateral state-owned aid agency active in the area of technical cooperation. The results of the paper indicate that some but not all of the existing theoretical arguments can be extended to bilateral technical projects as well.. For example, the level of market interventions in the recipient county only affects the performance of financial development projects, while the recipient country's government capacity affects both technical and financial development projects. The paper also indicates that effects of determinants may vary among project sectors. The paper also highlights a dilemma of technical development cooperation. The countries with low government capacity are usually the ones most in need of technical cooperation projects. But, at the same time, they are also the countries in which these projects have the poorest performance The second research gap addressed by this thesis is related to one specific factor in the policy and institutional environment of recipient countries, namely corruption. This determinant is often cited as essential for project performance but has gained surprisingly little coverage in empirical studies. The few existing studies on the effect of corruption on project performance are inconclusive. Some find a statistically significant correlation, while others do not. Furthermore, so far, all existing studies use corruption perception indices as a measurement for corruption, despite the fact that these indices have well-known deficits when it comes to this research topic. One of these deficits is that such indices do not distinguish between different forms of corruption, even though it is likely that the effect of corruption will vary depending on the type of development project and form of corruption. The second paper in this thesis (Corruption paper) seeks to address this inconclusive state of the research while focusing on one specific form of corruption, namely bribery between private firms and public officials. The paper finds a small but statistically significant correlation between the corruption level and the performance of World Bank projects. The systematic effect of corruption on project performance confirms the need to consider the risk of corruption in the design and during the implementation of projects. Nonetheless, the relatively small effect of corruption and the low pseudo R-squareds advise not to overestimate the relevance of corruption for project performance. At least for the project level, the paper finds no indication that corruption is a primary obstacle to aid effectiveness. The third research gap addressed by this thesis is related to one specific sample, namely recipient countries of the International Development Association (IDA). The question of whether the policy and institutional environment affects project performance is of particular relevance for these countries, given that the World Bank's ratings on a country's policy and institutional environment decide how much IDA resources it receives. One core justification of such an allocation system is that it helps to steer more resources to places where they are most effective. However, so far, there is no conclusive empirical evidence for this statement. The only study specifically focusing on this topic, a study by the Independent Evaluation Group of the World Bank from 2010, has essential methodological limitations. The third paper of this thesis (CPR paper) seeks to address this research gap by testing whether a more refined analysis confirms the assumption of previous studies that the policy and institutional environment of IDA-recipient countries, measured by the Country Policy and Institutional Assessment ratings, has an effect on the performance of World Bank projects. Overall, neither the main regression models nor any of the robustness tests indicate a substantial correlation between the policy and institutional environment and project performance. Only for Investments Loans is the coefficient large enough to assume some effect. The overall results not only contradict the results of previous studies, but also raise strong doubts around one of the core justifications for the allocation system of the IDA. All three papers rely on a statistical large-N analysis of the performance ratings of individual development projects. These ratings are usually assigned based on the final evaluation of a project and indicate the merit or worth of an activity. The merit or worth of an activity itself is measured by criteria like relevance, effectiveness, and efficiency. In the case of the two papers on World Bank projects, the needed data stem from different databases of the World Bank. The relevant data for the GIZ paper are gathered from internal evaluation reports of the GIZ. Logistic regressions are applied as the main analytical tool. Overall, the three papers show that the policy and institutional environment of recipient countries matters for project performance, but only to a small degree and under certain circumstances. This result highlights that many researchers and practitioners tend to overestimate the role that the policy and institutional environment of recipient countries plays in project performance. Furthermore, the thesis shows that authors of future studies should consider possible interactions between project- and country-level determinants whenever possible, both in their theoretical arguments and statistical models. Otherwise, the debate on the determinants for project performance is at risk of degenerating into a statistics tournament without any connection to reality.}, language = {en} } @techreport{OPUS4-4236, type = {Working Paper}, title = {Tax systems and tax harmonisation in the East African Community (EAC)}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {60}, editor = {Petersen, Hans-Georg}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44693}, pages = {128}, year = {2010}, abstract = {In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers' rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.}, language = {en} } @article{Feil2021, author = {Feil, Hauke}, title = {The cancer of corruption and World Bank project performance}, series = {Development policy review / publ. for the Overseas Development Institute}, volume = {39}, journal = {Development policy review / publ. for the Overseas Development Institute}, number = {3}, publisher = {Blackwell Publ.}, address = {Oxford}, issn = {1467-7679}, doi = {10.1111/dpr.12503}, pages = {381 -- 397}, year = {2021}, abstract = {Motivation: Corruption is often cited as a central reason why development projects fail. The article tests this claim by assessing whether World Bank projects perform worse in implementation environments with a higher corruption level. The article focuses specifically on bribery between public officials and firms during the procurement of needed goods and services. Approach and Methods: I use data from the World Bank's Enterprise Surveys to avoid the often-criticized corruption perception indices and to allow for an assessment of effects at the subnational level. The analysis builds on an assessment of the performance ratings of 1,228 World Bank projects and covers 87 different countries. Finding: Overall, the article finds a small but statistically significant correlation between the corruption level and project performance. This result indicates that the corruption level of recipient countries should be considered during the design and implementation of projects. Policy Implications: Nonetheless, the relatively small correlation and the low pseudo R-squareds advise not overestimating the relevance of corruption for project performance. At least for the project level, the article finds no indication that corruption is a primary obstacle to aid effectiveness.}, language = {en} } @misc{Feil2020, author = {Feil, Hauke}, title = {The cancer of corruption and World Bank project performance: Is there a connection?}, series = {Postprints der Universit{\"a}t Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe}, journal = {Postprints der Universit{\"a}t Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe}, number = {3}, issn = {1867-5808}, doi = {10.25932/publishup-52468}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-524687}, pages = {19}, year = {2020}, abstract = {Motivation: Corruption is often cited as a central reason why development projects fail. The article tests this claim by assessing whether World Bank projects perform worse in implementation environments with a higher corruption level. The article focuses specifically on bribery between public officials and firms during the procurement of needed goods and services. Approach and Methods: I use data from the World Bank's Enterprise Surveys to avoid the often-criticized corruption perception indices and to allow for an assessment of effects at the subnational level. The analysis builds on an assessment of the performance ratings of 1,228 World Bank projects and covers 87 different countries. Finding: Overall, the article finds a small but statistically significant correlation between the corruption level and project performance. This result indicates that the corruption level of recipient countries should be considered during the design and implementation of projects. Policy Implications: Nonetheless, the relatively small correlation and the low pseudo R-squareds advise not overestimating the relevance of corruption for project performance. At least for the project level, the article finds no indication that corruption is a primary obstacle to aid effectiveness.}, language = {en} } @article{CarlaUhink2024, author = {Carl{\`a}-Uhink, Filippo}, title = {'He had thoughtlessly accepted certain gifts'}, series = {Cultural History}, volume = {13}, journal = {Cultural History}, number = {1}, publisher = {Edinburgh University Press}, address = {Edinburgh}, issn = {2045-290X}, pages = {52 -- 70}, year = {2024}, abstract = {It has been highlighted many times how difficult it is to draw a boundary between gift and bribe, and how the same transfer can be interpreted in different ways according to the position of the observer and the narrative frame into which it is inserted. This also applied of course to Ancient Rome; in both the Republic and Principate lawgivers tried to define the limits of acceptable transfers and thus also to identify what we might call 'corruption'. Yet, such definitions remained to a large extent blurred, and what was constructed was mostly a 'code of conduct', allowing Roman politicians to perform their own 'honesty' in public duty - while being aware at all times that their involvement in different kinds of transfer might be used by their opponents against them and presented as a case of 'corrupt' behaviour.}, language = {en} }