Suchergebnisse

Albrecht Pius Luttenberger ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- Z 58.285-20

Eine ökonomische und rechtliche Analyse der derzeitigen Besteuerung sowie der Entwurf von Reformvorschlägen erfordern ein Leitbild für die optimale Struktur des Steuersystems. In der aktuellen Diskussion haben sich die Gewichte zugunsten einer Besteuerung des Konsums verschoben. Der Konsum ist in einer marktwirtschaftlichen Ordnung unter Effizienz- und Gerechtigkeitsaspekten eine ideale Steuerbemessungsgrundlage. Erstmals erscheint damit im Weltmaßstab eine Harmonisierung von Besteuerungsidealen möglich. Im vorliegenden Band werden die Vor- und Nachteile einer konsumorientierten Neuordnung des Steuersystems von führenden Wissenschaftlern des In- und Auslandes diskutiert

Abstract
This article interrogates the concept of polycrisis through a case-study of Somali perceptions of and responses to the COVID-19 pandemic, introducing the notion of situated polycrises. Inspired by Heidegger's thinking on thrownness and Haraway's on situated knowledges, the term 'situated polycrises' underscores the importance of localized perspectives in understanding global crises, challenging universal narratives about their nature and effect. Based on a collective multi-sited methodology with insights from 14 locations in east African and western countries, we examine how Somalis navigated the pandemic amid ongoing emergencies, highlighting the interplay of social, political and cultural factors that influence crisis perceptions and responses. We show that for Somalis drought constitutes a crisis baseline, and that family-related support intensified while collective crisis response occurred at a low level except in the UK, putting claims that COVID-19 was an unprecedented crisis into perspective. We further argue against understanding polycrisis as a novel phenomenon, suggesting that in regions like Somali-inhabited east Africa, where multiple emergencies have intertwined and reinforced one another for decades, the pandemic occurred in an overall context of a long-term polycrisis. We thereby contribute to the nascent literature on polycrisis, both as perceived and confronted from below and in a transnational social field perspective.

Hybridity on the Ground in Peacebuilding and Development engages with the possibilities and pitfalls of the increasingly popular notion of hybridity. The hybridity concept has been embraced by scholars and practitioners in response to the social and institutional complexities of peacebuilding and development practice. In particular, the concept appears well-suited to making sense of the mutually constitutive outcomes of processes of interaction between diverse norms, institutions, actors and discourses in the context of contemporary peacebuilding and development engagements. At the same time, it has been criticised from a variety of perspectives for overlooking critical questions of history, power and scale. The authors in this interdisciplinary collection draw on their in‑depth knowledge of peacebuilding and development contexts in different parts of Asia, the Pacific and Africa to examine the messy and dynamic realities of hybridity 'on the ground'. By critically exploring the power dynamics, and the diverse actors, ideas, practices and sites that shape hybrid peacebuilding and development across time and space, this book offers fresh insights to hybridity debates that will be of interest to both scholars and practitioners.