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Attitudes towards paying taxes in Austria: An empirical analysis

Springer New York LLC
Publication Date
  • 140000 Economics
  • 140200 Applied Economics
  • Tax Morale
  • Social Norms
  • Austria
  • Design
  • Economics
  • Law
  • Political Science


JSC-BookSection20090727-1 ECONOMIC ISSUES IN FUNDING AND SUPPLYING PUBLIC SECTOR INFORMATION John S Cook © 2009 Spatial Information Systems Limited, as trustee for Participants under the Collaborative Research Centre – Spatial Information (CRC-SI) This work is licensed under a Creative Commons Attribution-Non Commercial 2.5 Licence. INTRODUCTION In May 2005, a research team began to investigate whether designing and implementing a whole-of-government information licensing framework was possible. This framework was needed to administer copyright in relation to information produced by the government and to deal properly with privately-owned copyright on which government works often rely. The outcome so far is the design of the Government Information Licensing Framework (GILF) and its gradual uptake within a number of Commonwealth and State government agencies.1 However, licensing is part of a larger issue in managing public sector information (PSI); and it has important parallels with the management of libraries and public archives. Among other things, managing the retention and supply of PSI requires an ability to search and locate information, ability to give public access to the information legally, and an ability to administer charges for supplying information wherever it is required by law. The aim here is to provide a summary overview of pricing principles as they relate to the supply of PSI. OVERVIEW OF MAJOR INFLUENCES ON INFORMATION POLICY In the 1990s, three particular historical developments of considerable socioeconomic significance converged to create a need to rethink many issues related to PSI. The first was that the World Wide Web was made freely available as open source software on 30 April 1993. It was a catalyst for substantial investment in web technology and a number of ideas emerged about e-government, e-democracy, e-commerce, information superhighways, information infrastructure and the like. The second was a new

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