Este trabalho tem por objetivo analisar o federalismo brasileiro e a Guerra Fiscal como produto de sua dinâmica. Contribui com a discussão dos aspectos políticos e territoriais presentes no federalismo brasileiro que tenham rebatimento imediato na Guerra Fiscal, em contraposição à idéia corrente de enfraquecimento dos Estados, fim das fronteiras e desregulamentação da economia, em grande medida propagada pelo pensamento Neoliberal. Sistematiza, em meio a uma diversidade de arranjos de governos sob este regime, um modelo mínimo comum de características a todas as federações, incluindo os problemas gerados pela sobrerrepresentação das unidades federadas e o princípio da autonomia e governo descentralizado. Traça um panorama do federalismo político brasileiro e suas etapas, desde sua formação à atualidade: da formação do federalismo brasileiro até o Estado Novo, o curto período que vai do Estado Novo até o início da Ditadura Militar, entre 1945-64, do declínio do regime autoritário até a Constituição de 1988, e o federalismo, a partir da Constituição de 1988. Concomitantemente ao desenvolvimento do enfoque político do federalismo, é feita a análise do federalismo fiscal desde a Constituição de 1891 até o reforma tributária de 1966, desta reforma até a Constituição de 1988 e deste período à atualidade, passando pela descentralização de receitas e a abordagem do papel do ICMS na Guerra Fiscal. Esboça um panorama do quadro histórico e político em que a Guerra Fiscal está inserida no mundo atual que, sob a égide da Globalização e do Neoliberalismo, propõe a diminuição progressiva da atuação dos Estados na economia - dando importância à presença dos IEDs (Investimentos Externos Diretos) ao redor do mundo e particularmente seu comportamento em território nacional; e, finalmente, entender mais plenamente a importância dos elementos territoriais para a existência e reprodução da Guerra Fiscal. Esse estudo integrado, que leva em conta os aspectos políticos, econômicos, históricos e geográficos, é fundamental para determinar a importância dos incentivos territoriais para as disputas por investimentos por parte das unidades federativas, haja vista a importância exagerada que a literatura corrente, que trata do federalismo e da Guerra Fiscal, imputa aos incentivos fiscais, à gênese e à reprodução das disputas por plantas industriais pelas unidades federadas. / The goal to this paper is to analyze Brazilian federalism and the fiscal war as the product of its dynamics. It contributes to the discussion of political and territorial aspects which are present in the Brazilian federalism and that have immediate reflection in the fiscal war, opposite to the current idea of weakening of the federal States, end of boundaries, and deregulation of the economy, in great extend diffused by the Neoliberal ideas. It systematizes, amongst diverse patterns of governments under that regimen, a minimum common model of characteristics to all federations, including the problems generated by the overrepresentation of the federal units and the premise of autonomy and decentralized government. It elaborates an overview of Brazilian political federalism and its stages, from its beginning to current days: from the beginning of Brazilian federalism to Estado Novo, the short period of time that goes from Estado Novo up to the beginning of the military dictatorship, between 1945 and 1964, from the decay of the authoritarian regimen up to the 1988 Constitution, and the federalism, from the 1988 Constitution on. Parallel to the development of federalisms political focus, the analyses of fiscal federalism is made, from the 1891 Constitution up to the tributary reform in 1966, from that reform up to the 1988 Constitution, and form that time up to current days, going through income decentralization and the approach to the role of ICMS (Imposto sobre Circulação de Mercadorias e Serviços Products and Services Circulation Tax) in fiscal war. It elaborates an overview of the historical and political picture in which fiscal war is inserted in our present world that, under the protection of globalization and Neoliberalism, proposes the progressive decrease of the States interference in economy weighing importance to the presence of IEDs (Investimentos Externos Diretos Direct Foreign Investment) around the world and specially its behavior in the national territory; and, finally, to understand more fully the importance of the territorial elements to the existence and reproduction of fiscal war. That integrated study, that takes into account the political, economic, historical and geographical aspects, is essential to determine the importance of territorial incentives for the investment disputes by the federal units, taking into account the overestimated importance that the current literature, that deals with federalism and fiscal war, gives to fiscal incentives, the genesis and reproduction of disputes for industrial plants by federal units.

Made available in DSpace on 2016-03-15T19:34:28Z (GMT). No. of bitstreams: 1 Gabriela Fonseca Prada Cassiolato.pdf: 1337668 bytes, checksum: c2cadc3574b2ab1fa37da3bdc52be96c (MD5) Previous issue date: 2015-12-08 / This Master s thesis has the scope to deepen the knowledge on state tax incentives regarding ICMS and its misuse as an instrument to accomplish the constitutional objectives considering the Brazilian federalism characteristics. It aims to identify the peculiarities that forged a distorted model in the federative balance that allowed (and even reinforced) the birth and encouragement of what is known as tax harmful competition ; pointing out the various critiques that refute the theoretical notion that ICMS tax incentives represent unquestionably useful instruments in order to foster economic / social development and reduce the regional inequality that subsists in Brazil. / A presente dissertação tem por objetivo aprofundar o entendimento sobre os incentivos fiscais estaduais e a inadequação de seu manejo como instrumento de concretização dos objetivos constitucionais tendo em vista as características do federalismo brasileiro. Busca-se identificar as particularidades que forjaram um modelo com distorções no equilíbrio federativo que permitiram (e mesmo motivaram) a instalação e fortalecimento da guerra fiscal, com apontamento das críticas - sob diversas vertentes que refutam a concepção teórica de que os incentivos fiscais de ICMS consistem em mecanismos inegavelmente úteis para a promoção do desenvolvimento nacional e diminuição das desigualdades regionais.

Asymmetry and executive federalism are two unique features that dominate the Canadian political landscape. As a result, federal and provincial governments are in direct negotiations over many current public policy issues, immigration policy notwithstanding. In order to understand the current immigration debate and to evaluate the benefits of greater provincial involvement, it is first necessary to comprehend what motivates provinces to be active in immigration policy-making. Ontario presents an interesting example of a province that used to be quite content with leaving the federal government dominant in the immigration arena but that has recently changed its attitude completely: Ontario is now much more assertive in presenting its demands. Through a comprehensive literature review and a series of interviews of key immigration policy figures, this study analyzes the main motives of Ontario with respect to immigration policy. It finds that they were primarily of economic, demographic, and political nature and that they were mainly connected to the relative decline of Ontario's position within Canada.

This habilitation thesis consists of seven published journal articles and one published book chapter. Part I, consisting of chapter 1, introduces the overarching theme of environmental policy instruments and discusses the current use of and prospects for economic instruments in conservation policies. A number of research gaps are identified which are addressed in the subsequent chapters. Part II, consisting of chapters 2–5, encompasses four papers focused on a single type of policy instrument: intergovernmental fiscal transfers. Although well documented in public finance literature, intergovernmental fiscal transfers remain a somewhat neglected instrument in environmental policy. Despite being well suited to address the spillover benefits that often accrue with conservation policies, there is scant research literature on ecological fiscal transfers compared to other economic instruments such as environmental taxes or tradable permits. In fact, very few countries make practical use of them to achieve conservation objectives. Thus intergovernmental fiscal transfers are an innovative instrument in conservation policies in particular, so that advances in both theory and applied research may prove especially beneficial here. Part III, consisting of chapters 6–9, combines a number of articles in integrative biodiversity research and applied biodiversity governance, themes that are often neglected in the economic analysis of environmental policy instruments. However, when implementing policy instruments in societal settings, interdisciplinary research bridging the natural and social sciences is as much a prerequisite as policy-relevant research that responds to the needs of decision makers and other stakeholders. Both policy design and policy evaluation yield the best outcomes when they involve ecologists, economists, legal and other social scientists, as this ensures that consideration is given to ecological effectiveness, economic efficiency, administrative feasibility, social acceptance, and perception by stakeholders. Policy-relevant research also responds to current societal developments and prospective changes in legislation which may provide windows of opportunity to propose new instruments. Meanwhile, sound empirical research and case study design are indispensable in making concrete policy recommendations, taking into account existing formal and informal institutions.

Thesis (MA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The Kurds, numbering somewhat 40 million, are the largest stateless nation worldwide. As smaller minorities, they are mainly spread in Iran, Iraq, Syria and Turkey in the Middle East. The Kurdish claims for self-determination have been a century-long struggle, and at the moment only the Kurds in north-Iraq have achieved the establishment of the semi-autonomous territory of Kurdistan, and the Kurds in Syria have autonomous control over the Kurdish region. Iran and Turkey with their significant Kurdish communities have not been successful in addressing the Kurdish claims of selfdetermination in an efficient and structural manner. This thesis assessed the possibilities of a successful implementation of a federal model in Iran and Turkey in order to address the Kurdish claims for self-determination. The main finding of this thesis is that the current political atmosphere in each country is not ready to make the necessary accommodations, as the transition to a federal system requires, and consequently will not be successful in addressing the Kurdish claims of self-determination. In Iran, it is found that the union between religion and politics, and consequently, the controlled nature of the theocratic system, will not accommodate for a society along federalist principles in which rule is divided amongst groups in society. In Turkey, it is found that while the political rule in Turkey is different from that in Iran, it is however believed that not even a possible transition to a direct Presidential system will change the governments fears of separatism, or the constitutional constraints which further hinders a federal transition. As seen from the assessment of the case studies, a federal implementation is not foreseen in Iran and Turkey within the nearest future, and will subsequently fail in addressing the Kurdish claims of self-determination. A transition of this manner requires dedication and willingness, and this research presents recommendations for the road towards a federalist political arrangement and greater Kurdish self-determination in order to reach a peaceful solution to the century-long Kurdish issue. / AFRIKAANSE OPSOMMING: Die Koerde wat 40 miljoen lede het is die grootste staatlose nasie in die wêreld. Hulle word hoofsaaklik in Iran, Irak, Sirië en Turkye in die Midde-Ooste aangetref. Die Koerde se aanspraak vir selfbeskikking is ‘n eeue-lange stryd: op die oomblik het slegs die Koerde in Noord-Irak die vestiging van die semi-outonome gebied van Kurdistan terwyl die Koerde in Sirië outonome beheer het oor die Koerdiese gebied. Beide Iran en Turkye het aansienlike Koerdiese gemeenskappe, maar was onsuksesvol om die Koerdiese se aanspraak op selfbeskikking aan te spreek. Hierdie tesis assesseer die moontlikheid vir die suksesvolle implimentering van ‘n federale model in Iran en Irak om die Koerdiese aanspraak vir selfbeskikking aan te spreek. Die hoof bevinding van hierdie tesis is dat die huidige politieke klimaat in elkeen van hierdie lande ongunstig is: hierdie lande is nie gereed om die oorgang tot ‘n federale sisteem te maak nie, en sal gevolglik onsuksesvol wees in die aanspreek van Koerdiese aanspraak op selfbeskikking. In Iran is daar geen onderskeid tussen godsdiens en politiek nie: die streng beheerde teokratiese sisteem sal nie die ontwikkeling van ‘n samelewing langs federale beginsels toelaat waar mag tussen verskillende groepe in die samelewing verdeel is nie. In Turkye waar die politieke sisteem verskil van dié van Iran, sal ‘n moontlike oorgang na ‘n Presidensiële sisteem nie die vrese van separatisme verander of die grondwetlike beperkings verander wat ‘n federale oorgang verhinder nie. Soos uit die gevallestudies blyk kan ‘n federale sisteem nie in die nabye toekoms in Turkye en Iran voorsien word nie en sal hierdie lande gevolglik misluk in die aanspreek van die Koerdiese aanspraak op selfbeskikking. ‘n Politieke oorgang van hierdie soort benodig toewyding en bereidwilligheid, en hierdie navorsing stel aanbevelings voor vir die pad na ‘n federale politiese ooreenkoms en groter Koerdiese selfbeskikking. Dit is nodig indien ‘n vreedsame oplossing vir die eeuelange Koerdiese kwessie gevind moet word.

This thesis aims at furthering our understanding of the constitutional structures and processes of sui generic associations such as the European Union. The thesis argues that the problematical constitutionalisation of the European Union has highlighted the limitations of the political thought that has served as the basis of political associationalism since the Treaty ofWestphalia (1648) and the publication of Thomas Hobbes' Leviathan (1651). These limitations have resulted in the European Union being described, for want of a better expression, as sui generis. The thesis advances the argument that in order to be in a position to understand constitutional relations in a 'non-statal' setting, what is needed is an alternative variant of political thought that is not based in or dependent on the societas canon that originates with Hobbes. One source of such political thought can be located in the work of Johannes Althusius (1557-1638) who, writing in the city of Emden in the Holy Roman Empire in the early 17th Century, described a constitutional structure of a political association that differs in significant features to the centralised state theories of the societas canon. The thesis also argues that the traditional concepts of constitutionalism and political association applied to sui generic constitutionalism are hampered by the inherent weaknesses of modem political and legal vocabulary. Despite being used ad infinitum in the constitutional discussions on the European Union, there is not a precise definition of either the term 'constitution' or treaty' in political or legal theory. Althusius' work avoids this weakness, due to the fact that the centralised state does not enjoy the same position it does in the societas canon, and so the need to classify 'intra' or 'inter' state relationships does not exist to the same degree. While taking the European Union as a workable model of a sui generic association, this thesis does not aim at solving the European Union's constitutional problems or offering a more suitable term to describe its nature. Rather, based on an analysis of Althusius' work, the thesis aims to offer an alternative understanding of the problems that result from the constitutionalisation of sui generic associations.

Cette thèse analyse un processus de changement institutionnel graduel défini comme la fédéralisation de la gouvernance de l’immigration et de l’intégration. Ce processus s’est déroulé au Canada entre 1990 et 2010. Il a comme caractéristique centrale la croissance des activités en immigration et en intégration de tous les gouvernements provinciaux ainsi que le maintien parallèle d’activités du gouvernement fédéral. L’argument central défendu est que les provinces ont joué un rôle de déclencheur et de mainteneurs dans ce processus, qui ne peut donc pas s’expliquer uniquement par une volonté fédérale de décentraliser la gouvernance de l’immigration. L’analyse démontre que la fédéralisation est le résultat de l’interaction, dans le temps, de deux mécanismes : la construction provinciale et la décentralisation. Centrale à cette démonstration est la mise en lumière de l’existence d’une variation structurée dans les politiques, programmes et discours provinciaux en matière d’immigration et d’intégration. En effet, la thèse s’ancre dans la démonstration empirique de quatre modes d’intervention en immigration et en intégration : 1) holistique (Québec et Manitoba), 2) réactif (Ontario et Colombie-Britannique), 3) passerelle (Alberta et Saskatchewan) ainsi que 4) attraction-rétention (provinces atlantiques). Malgré ces différences, l’analyse montre qu’une similarité est partagée par les dix provinces : une conception de l’immigration comme ressource pour la société provinciale. Le retraçage du processus de fédéralisation s’effectue par le biais d’études de cas des trajectoires provinciales, au sein desquelles il est possible d’observer le fonctionnement et les interactions des deux mécanismes. L’analyse montre que le positionnement temporel des provinces dans le processus de fédéralisation explique en partie les différences dans les modes d’interventions en immigration et en intégration qu’elles ont développés. Plus largement, l’analyse met en lumière l’importance de tenir compte de l’évolution du contexte fédéral pour comprendre la mise en mouvement du mécanisme de construction provinciale en immigration dans les dix provinces canadiennes entre 1990 et 2010. Les contributions de cette thèse sont les suivantes. Premièrement, nous montrons l’efficacité d’une analyse institutionnelle historique centrée sur les processus de changements institutionnels graduels pour l’étude du fédéralisme et des politiques publiques au Canada. Deuxièmement, nous effectuons une contribution empirique en retraçant et comparant les trajectoires contemporaines des 10 provinces en ce qui a trait au développement de politiques et d’institutions liées à l’immigration et à l’intégration, à l’aide d’entretiens, de l’analyse de documents officiels et de documents d’archives. Troisièmement, notre analyse démontre qu’une analyse mécanistique permet de revitaliser la notion de construction provinciale en augmentant sa portabilité et sa portée explicative. / This dissertation analyzes a process of gradual institutional change defined as a federalization of the governance of Canada’s immigration and integration regime. This process of change unfolded gradually between 1990 and 2010. Its central feature was the growth of the activities of the ten provincial governments in the domains of immigration and integration, coupled with the maintenance of federal activities in these same policy areas. The central argument defended in this dissertation is that provinces acted both as central triggering agents of this process of institutional change, as well as the maintainers of this process Thus, federalization cannot be understood solely as the result of federal decisions to decentralize Canada’s immigration and integration regime. Instead, the analysis shows that this change is the result of the interaction – in time – of two mechanisms: province building and decentralization. Central to this argument is the existence of a structured variation in provincial policy responses, which hints at provincial agency within a specific institutional regime. Indeed, the dissertation’s central argument is rooted in the empirical demonstration of four contemporary modes of intervention in immigration and integration: 1) holistic (Quebec and Manitoba), 2) reactive (Ontario and British Columbia), 3) bridging (Alberta and Saskatchewan), 4) attraction-retention (Atlantic Provinces). Despite this structured variation, one similarity is shared by all of the provinces: a conception of immigration as a resource for provincial societies. Process-tracing methodologies are used to follow the unfolding of the federalization process, focusing on ten provincial trajectories. This method makes it possible to document the activities and interactions of the two mechanisms in time. The analysis demonstrates that the timing of each province’s engagement in the federalization process partially explains the specificities of their mode of intervention in immigration and integration. More broadly, the analysis highlights important connections between the evolution of Canadian federalism and the activation of a province building mechanism centered on immigration in Canada between 1990 and 2010. The dissertation makes three contributions. First, it demonstrates the relevance of the historical institutionalist approach, particularly of work focused on gradual processes of institutional change, for the study of Canadian federalism and public policy. Second, the dissertation makes an empirical contribution by comparing ten provincial trajectories of policy development over a twenty-year period, using interviews, official documents and archival materials. Third, the dissertation contributes to a revitalization of the concept of province building by showing that recasting it as a social mechanism can increase both its portability and its explanatory power.

This thesis provides a contextualised exegesis and re-evaluation of the anarchist Pierre- Joseph Proudhon's writings on war and peace. The thesis has two claims to originality. The first lies in shedding new light on Proudhon's voluminous writings on international politics. These texts have been relatively marginalised in the broader secondary literature on Proudhon's thinking, and the thesis seeks to correct this important lacuna. In International Relations (IR), the academic discipline to which this thesis will make its most obvious original contribution, Proudhon's writings on war and peace have been almost completely ignored. By providing an anarchist approach to world politics, the thesis will also contribute to IR's historiographical and critical theoretical literature. The second claim to originality lies in using these writings and the context from which they emerged to tell a story about the evolution of the nineteenth century, the origins of the twentieth century and provide possible ways of thinking beyond the twenty first. The thesis employs a contextualist methodology that works in four ways. First, I have contextualised Proudhon's thought geo-politically, in relation to the dynamics of the balance of power in nineteenth-century Europe. Secondly, I have sought to understand Proudhon's ideas against the backdrop of the evolution of the French nation state in the mid to late nineteenth century. Third, I have shown how Proudhon's thought emerges out of the dominant intellectual currents of his day – ideas that range from the inspiration for the activism of Fourierist and Saint-Simonian feminists, to the epochal influence of Rousseau and Kant. Finally, I argue that Proudhon's thinking on world politics needs to be understood in relation to the evolution of his own thinking after Napoleon III's coup d'état of the 2nd of December 1851. I will show that Proudhon's mature anarchism, his mutualist federalism, was an engaged response to each of these social and intellectual contexts. I will argue that his critiques of these processes, and their intellectual champions, have been given an added poignancy given that he campaigned in large part against those very processes that culminated in two world wars.

This thesis is motivated by uncertainty in the academic literature surrounding the meaning of federalism and the appropriate usage of the concept to describe political systems. In particular, its use in characterising systems of regional integration which have moved beyond a strictly inter-governmental character, but not yet reached Statehood, is today highly contested, as in the case of the European Union. The established consensus that this entity constitutes a wholly novel ‘sui generis’ form, neither federal nor confederal in character, has been tempered in recent years by a growing willingness among scholars to deploy the lens of comparative federalism to analyse the polity. However, the precise relevance of the concept in this new context remains unsettled. Can political science achieve any more definite understanding that removes such doubt? I consider this question through the perspective of the history of ideas, by examining the evolution of federalism from inception to the present day. I argue that the history of the federal idea in the United States reveals that the heart of the problem lies in confusion over the nature of sovereignty. Ever since Philadelphia federalism has been thought to mean ‘a division of sovereignty’. However, the subsequent Civil War did appear to demonstrate that the notion of sovereignty shared between two levels of government was a false construction: either the whole or the parts could be sovereign, but not both simultaneously. This point, it seems - the indivisibility of sovereignty - was not fully taken on board afterwards in the United States and elsewhere. The thesis seeks to put this right and to systematically relate the evolving concept of federalism with the evolving and contested nature of sovereignty. On this ground, I suggest that we clarify the definition of federalism as ‘a division of the powers flowing from sovereignty’. This in turn yields two specific varieties of ‘compound polity’ where before only one was known: the single State and multi-State federal forms. The latter has to date been an unobserved species, which, it would seem, the fact of the EU’s existence now forces us to recognize.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.