Previous research highlighted that the desire for neighborhood improvement is an antecedent of the citizens’ involvement in green urban areas maintenance. Nevertheless, the topic of civic participation in the maintenance of green areas is not yet well developed in the literature and a link with local legislation is missing. We investigate the intention of participation in such maintenance through a web-based experiment. We hypothesize that stimuli of poor maintenance will be associated with a higher intention of contributing to the (...) upkeep of green areas following the administrative barter law. The administrative barter is a law approved in Italy, which gives citizens the possibility of a reduction of local taxes in exchange for their involvement in the improvement of the territory. One hundred ninety-six participants were assigned randomly to good maintenance condition or poor maintenance condition. The level of maintenance was manipulated through photographs of a neighborhood depicting good or poor maintenance of the urban green ornamentation. Results pointed out that people showed a greater willingness to engage in the improvement of green urban areas in the poor condition as compared to the good condition, according to the administrative barter law. This study suggests that local legislation may provide an incentive fostering citizens’ involvement in green urban areas maintenance. (shrink)

This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax (...) avoidance activities engaged by firms headquartered in high-social-capital counties tend to be less value-increasing, indicating that potential social sanctions in these areas may reduce the benefits of tax avoidance activities accrue to firms. However, the negative impact of tax avoidance on firm value in high-social-capital counties tends to be lower for firms with strong corporate governance, which suggests that managers in well-governed firms can better exploit tax avoidance opportunities. Overall, our evidence is consistent with our conjecture that although the local social environments have a significant influence on corporate tax behavior, this influence is fragile in the presence of excessive earnings pressure, financial constraints, and equity risk incentives. (shrink)

This Article discusses, compares, and analyzes the transplanted General Anti-Avoidance Rule in China and the GAAR in Canada. It demonstrates the similarity between the GAARs on paper and the divergence between the GAARs in action. It argues that the divergence is largely attributable to the differences between Canada and China in the general legal system, legal institutions, judicial and taxpayer attitudes towards tax avoidance, and the ideology of tax avoidance.

The Umayyad State is widely criticized in the West as well as in its own region. Actually, this is normal situation. Because Hijaz Arabs who had no state experience, built a multinational state in short period of time. Yet, this caused serious matters. The fundamental point of the criticism is the payment of tax, also called jizya, which is taken from residents (mawālī) of Khorasan and Transoxania. However, in most studies on this subject, it is understood that the jizya taken (...) from mawālī is combined jizya and kharja, which is different type of tax. Although mawālī was tested for whether it passes religious criteria in critic periods or not, this situation did not last throughout the entire Umayyad history. It was continued for fifteen and twenty years. In this period, it was understood that the jizya tax taken from the mawālī, was caused by the unlawful practices of some regional governors, most of them were non-Muslim local tax officials and all their purpose was to collect the amount of combined jizya. It cannot be said that the Umayyad caliphs officially ordered written instructions in order to take the conceptual sense from the mawālī part. But some Khorasan governors, who detected that taxes were decreasing, blinked at the collection of the jizya from the mawālī.Summary: The tax policies of a state are of great importance for the political, social, and economic stability. A regular tax system minimizes the problems that the state mechanism might face. The establishment of a fair and just tax scheme is undoubtedly possible with a deep-rooted state experience. It is known that the Umayyad state which is the subject of this research has no state experience. Furthermore, ruling to the area which is on 13 million square kilometers and reaching to Kashgar in the East and to South France in the West and governing this multinational structure who are living on these regions, put the Umayyad government in a very difficult condition. With the vast borders and the stoppage of the conquests, some political, social and economic problems were experienced and these problems deeply affected the government. The groups which had argued with Shiites and Khārijites because of some various reasons led the country into collapsing. It is also known that many plague epidemics in the region of Damascus affected the society in a negative way, changing the capital and changing some of the border cities in favor of the Eastern Roman Empire.All these negativities certainly shaken the Umayyad state economically. It is understood from the data that the instability and political uncertainties in the country led to a decrease in the tax rates. For example, the Umayyad caliph ‘Abd al-Malik İbn Marwān period, only half of the tax was collected at the time of Hazrat ‘Umar could be collected. It can be said that the public who avoided the general policies of the state avoided giving tax, in other words, the tax evasion. Also, the increasing migration from village to city and due to that, the vacancy of tribute tax collected land, failure to obtain expected yield because of rent fights on fertile lands, and conversion process in non-Muslim community are included in other reasons of reduction of taxes.In the Umayyad period, the issue of taking the jizya from the mawālī can be considered in this context. We do not have an independent work or research article on how this practice was initiated, how it was and how it was taken from mawālī, and how it was a state policy, and how long it was sustained. The studies that touch on this subject are far from being holistic. Even in the main sources it is seen that the concepts of kharāj and jizya are not fully understood and therefore used interchangeably. This may be considered normal for the first period in which the concepts are not in place. However, in the following centuries, the works that were copyrighted and, except for a few, instead of understanding and explaining this confusion, chose to use the word jizya from these two words which can be used interchangeably in texts. Therefore, this approach has led to the widespread conviction that the Umayyad state has taken jizya from the mawālī in the conceptual sense.Al-Ḥajjāj ibn Yūsuf is claimed to have started the application of taken jizya from mawālī. However, Haccac aimed to provide the regularity of both agricultural products and the kharāj which is taken from farmers because of the status of the soil by sending Sawad villagers who migrated to the big cities and became Muslims by changing their religions. The status of the lands seized was decisive in taxation. According to this, the conquest and the territorial lands were taxed differently, but in some cases the same tax (kharāj) was taken. Non-Muslims who living in the territory of conquest were demanded jizya per capita. The jizya and kharāj tax collected from this category can be expressed as “joint jizya”. Regardless of whether the person is a Muslim or not, the fact that he was demanded from him due to the status of the land was interpreted by some researchers as juristic. However, in times of political instability, it is also a fact that mawālī is demanding jury in addition to the tribute tax. The point that is misunderstood or interpreted is that this practice was carried out throughout the entire Umayyad territory and the history. When examined, this distorted tax concept is actually concentrated in the area of Transoxania. Although some attempts were made to take the jizya from the mawālī to the country, the Umayyad caliphs have not allowed it. The practice of taking the jizya from the mawālī is actually followed by the killing Qutayba ibn Muslim al-Bāhilī (d. 96/715). This started political instability in the Transoxania and continued by some Khurāsān governors. These governors act according to the provocations of the Turkish governors and tax collectors of the region in order to be able to send their taxes completely. They claimed that the region in the region was not a sincere Muslim and, they continued to take the jizya from them.It can be said that jizya is not demanded as it is taken from non-Muslims in the common meaning from mawālī. Because any Umayyad caliph wrote no written instructions regarding this issue in the sources. It is understood that until the caliphate of ‘Umar b. ‘Abd al-‘Azîz, the Umayyad caliphs were not even aware of this distorted tax policy in the area of Transoxania. To put it once again, this practice was initiated by some Khurāsān governors with the concern that tax revenues might decrease. However, it should not be forgotten that this unfair practice after 96/715 is limited to certain governors. For example, during the tenure of Naṣr b. Seyyâr, the last governor of Khurāsān (120-131 / 738-748), the jizya tax was completely removed from the mawālī. Another activity that shows this action is regional and that was ordered by some governors of Khurāsān. Therefore, this practice does not reflect the Umayyad state policy. This is also apparent in the fact that the Shiites, Kharijites, and those who carried out the Abbasid Revolution for thirty-two years, did not make an anti-Umayyad propaganda with provoking the slave by the way of wrong application. (shrink)

The aim of this article is to determine how can new interpretations of old institutes change the status of the taxpayers and tax administrators and to suggest what can the Ministry of Finance do to solve the problem – it can try setting a uniform interpretation of tax institutes. It deals with two findings of the Constitutional Court of the Czech Republic concerning two institutes described in Tax Administration Act: time-limits for tax assessment and tax inspection; and one finding of (...) the Highest Administrative Court concerning local taxes. Court interpretation is only one of several possibilities of interpretation. Continental system of law differs from the Anglo-American system and we should search for information in the acts, and court practice should be used only alternatively. (shrink)

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal. So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing (...) one specific example — the history of income tax legislation in Mandatory Palestine. This history reveals the dual nature of income taxation. On the one hand, the Income Tax Ordinance which was enacted by the British in Palestine in 1941 was based on a one-size-fits-all colonial model, and the lawyers involved in its enactment, in Palestine and in the Colonial Office in London, made relatively little effort to adapt it to local conditions. On the other hand, other actors — the officials, politicians and businessmen involved in the initial debate about the imposition of income taxation in Palestine in the 1930s, and the administrators involved in the application of the specific rules of the Ordinance after it was enacted in the 1940s — were aware of the need to adapt the law to the specific conditions of Palestine. Thus, while on a formal level the Ordinance seems to represent a process in which the tax law of Palestine converged with that of other British colonies, once we expand our framework and examine not just law in the books, but also law in action, and actors such as politicians and administrators, we discover that particular local conditions were an important factor in the enactment and application of the Palestine Income Tax Ordinance. The study of the process of transplantation, the Article concludes, should therefore focus not only on the formal norms being transplanted, but also on the role of the different non-legal actors involved in the process. (shrink)

Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

Anecdotal evidence often suggests that multinational enterprises operating in developing countries “exploit their multinationality” to avoid paying taxes to host governments. This article explores the concept of “responsible tax” as a corporate social responsibility issue for MNEs, based on the notion that MNEs face considerable variation in the extent, monitoring, and application of tax laws internationally. This variation creates a “moral free space” as to which tax payments to make. Using firm-level data from three important sectors in India, the (...) authors explore whether foreign MNE subsidiaries pay higher taxes than local firms, and whether, in the case of MNEs, there are differences between subsidiaries of MNEs with and without a reputation for CSR. The results show that MNEs pay considerably higher effective tax rates than do local firms, and MNE subsidiaries known for CSR pay more tax than do MNE subsidiaries less known for CSR. This set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR. (shrink)

Our study explores how climate risk affects the tax behavior of governments and local firms, subsequently affecting corporate pollution emissions. Using data on Chinese non-state-owned industrial enterprises from 1998 to 2014, we empirically investigate the impact of natural disasters on corporate tax avoidance. The results indicate that companies in earthquake-damaged areas are less likely to avoid taxes than those in unaffected areas. Furthermore, companies that pay more taxes after a disaster can secure favorable government environmental policies, as (...) indicated by a rise in pollution emissions. Moreover, this effect is more pronounced for less polluting firms and firms with higher financial constraints. Our study contributes to the literature on taxation and ESG from the perspective of favor-exchange in government–firm relationships. (shrink)

An essential aim of this study is to present principles of the legal interpretation of the term “building structure” for the needs of the imposition of a real estate tax. The analysis of both administrative courts’ judgments and the subject literature indicates lack of consistency in the scope of this term’s meaning. In my opinion, interpretative discrepancies are caused by incorrect legal interpretation of the legal definition. It should be noticed that numerous controversies connected with the legal interpretation of the (...) term building structure are connected with considerable tax burden of this type of building objects. Taxpayers, for obvious reasons, are therefore “interested” in not finding the objects owned by them to be building structures in the meaning of the Tax Law, or possibly in finding only those objects’ specified parts to be building structures. It is easily apparent particularly in the case of objects of complex structures. On the other hand, however, for many municipalities in Poland, income from building structures’ taxation creates municipal budgets. This way the practice of applying local tax law encounters numerous disputes between taxpayers and self-government tax authorities. (shrink)

Mounting evidence documents the extraordinary toll on human health resulting from the consumption of unhealthy food products and physical inactivity. In response to America's growing obesity problem, local policymakers have been looking for legal strategies that can be adopted in their communities to encourage healthful behaviors. In order to provide practical tools to policymakers, this article examines four possible venues for local policy change to improve the health of a community: the school environment the built environment () community (...) facilities and the point of sale environment. Finally, the article examines the use of taxes or fees as a means of paying for nutrition policy work as well as potentially reducing the consumption of unhealthy products. This article illustrates that local laws and policies can be a valuable tool in changing a community's environment in order to improve nutritional options and increase opportunities for physical activity. (shrink)

Comparing estimates of the cost-effectiveness of human immunodeficiency virus (HIV) interventions can help communities select an HIV prevention portfolio to meet local needs efficiently. The authors developed a spreadsheet tool to estimate the relative cost-effectiveness of 26 HIV prevention interventions. HIV prevalence of the population at risk and the cost per person reached were the two most important factors determining cost-effectiveness. In low-prevalence populations, the most cost-effective interventions had a low per-person cost. Among the most cost-effective interventions overall were (...) showing videos in sexually transmitted disease clinics and raising alcohol taxes. (shrink)

This article points to the highly centralized nature of the British tax system. A first section shows how all tax law derives from Parliament, the “onlie begetter” of legally enforceable instruments. It is suggested that this system is not democratically accountable at sub-national levels of government. Reforms of the Thatcher era have resulted in the privatization of many public services, leading to the stabilization of State expenditure as a proportion of GDP. However, at the same time, both tax revenue and (...) expenditure have become increasingly centralized. Public service tasks are determined and financed by central government, and local government is for the most part merely the agent through which government policy is realized. The creation of the Scottish and Welsh Assemblies does not alter this overall assessment. Given the high level of centralization, taxes are uniform throughout the country and there is no scope for meaningful regional fiscal competition. Since regional economic development in Britain is notoriously uneven, the author notes that fiscal uniformity does not lead to economic convergence. A final section is devoted to showing why this is not surprising and why fiscal harmonisation at a European level would be a source of growing, not reduced, disparities.Cet article met l’accent sur la nature hautement centralisée du système fiscal britannique. Une première section montre comment toutes les lois fiscales proviennent du Parlement, la “source unique” des instruments légaux exécutoires. Nous considérons que ce système n’est pas démocrat- iquement defendable aux niveaux subnationaux de gouvernement. Les réformes de l’ère Thatcher ont conduit à une privatisation de beaucoup de services publics, entrainant une stabilisation des dépenses de l’Etat en pourcentage du PIB. Cependant, dans le meme temps, à la fois les recettes fiscales et les dépenses sont devenues de plus en plus centralisées. Les taches du service public sont définies et financées par le gouvernement central et le gouvernement local est dans la majeure partie des cas l’agent à travers lequel la politique du gouvernement s’exerce. La creation des Assemblées Ecossaises et galloises ne modifie pas cette evaluation d’ensemble. Etant donné le niveau élevé de centralisation, les impôts sont uniformes à travers le pays et il n’y a pas de possibilité pour une concurrence fiscale régionale significative. Alors que le développement économique regional en Grande Bretagne est notoirement inégal, l’auteur remarque que l’uniformité fiscale ne conduit pas à uneconvergence économique. Une section finale est consacrée à montrer pourquoi cela n’est en rien surprenant et pourquoi l’harmonisation fiscale à un niveau européen serait une source de disparités croissantes, et non décroissantes. (shrink)

The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of the French local finance system illustrated by the fact the State is presently the first tax contributor to the local authorities’ budgets. As a result, it becomes blatant that any new competence transfer to the (...) class='Hi'>local authorities without setting up an explicit financing scheme for these transfers will put an end to the local authorities’ autonomy.L’ensemble du système fiscal local français est caractérisé par une structure complexe peu propice au développement de la concurrence fiscale entre collectivités locales. Bien au contraire, les évolutions récentes témoignent d’un phénomène de recentralisation des finances locales françaises par lequel l’Etat devient le premier contributeur à la fiscalité des collectivités locales. Au total, il semble évident que tout accroissement de transfert de compétences non accompagné d’une remise à plat du système fiscal local français ne peut conduire à terme qu’à la fin de l’autonomie des collectivités locales. (shrink)

The unprecedented economic changes taking place in China over the past three decades have led to significant new fiscal pressures for the central and provincial governments. The relative decline of public ownership and rise of the private sector has forced governments to substitute revenues from new taxes for the funds formerly provided by public enterprises. The shift from profit distribution to tax revenues has led to a realignment of power between local governments and the central government while the (...) growing disparity in wealth between have and have-not provinces has increased the pressure on the central government to further consolidate control over tax revenues and to apply the enhanced revenues to fund fiscal redistribution transfers. At the same time, modernization of the economy and the influx of foreign investment have created pressure to revamp tax laws and tax administration so both resemble more closely western market economy norms. These processes may lead to an irreversible shift of fiscal power from provincial governments to the central government and a consequent consolidation of political power, changing forever the political economy of modern China. (shrink)

Local governance in developing countries demonstrates many problems related to financial sources and good governance of their finances. Local Self-Government (LSG) units in the Republic of North Macedonia are very small which results in a lack of capabilities to raise enough funds to offer delegated services. The local government in the Republic of North Macedonia centralizes almost all public finance. Local budgets depend heavily on state transfers and donations from the central budget. The lack of funds (...) remained a crucial problem even though there were some attempts for the decentralization process. Practically, governments in many of the local governments in North Macedonia could not secure their resources. In this way, they could come with specific charges, but all taxes are decided by the central government. The practice showed that local governments before borrowing needs to be approved by the Ministry of Finance. The Republic of North Macedonia as a potential candidate to join the European Union should make several changes regarding the legislation during the process of accession to benefit from being a small candidate country. The main aim of this paper is to investigate alternative financial sources such are Municipal Bonds, Partnership Sukuk securities, and PPP. Unfortunately, many financial alternatives have not been able to be implemented due to failures in reforms and good financial governance. But they remain an open opportunity for developing a local government in the future. (shrink)

The political environment has a significant impact on the sustainable development of enterprises. This manuscript aims to investigate the effect of policy uncertainty and official social capital on enterprises’ effective tax rate due to the change of officials. Based on the panel data from the Chinese Industrial Enterprise Database from 1998 to 2009, it is shown that the policy uncertainty caused by the change of local government officials significantly increases the ETR of enterprises. Meanwhile, municipal officials who have social (...) ties with provincial officials in their province also tend to raise the ETR of industrial enterprises, and this tendency is more evident when the officials take office. Further research shows that the effects vary in many aspects for policy uncertainty and social capital on the ETR of enterprises. The findings of this manuscript provide support for a deeper understanding of the change in local government fiscal policies and give suggestions to strengthen political environmental governance for the sustainable development of enterprises. (shrink)

Why would businesses advocate for a tax increase? They may take such a position, this article argues, when tax cuts threaten their long-term economic interests. In 2012, Kansas eliminated taxes on many business owners but destabilized the economy and exposed small business to the harshness of market forces. Small businesses rely more on state services than large businesses and are more situated in local communities. The literature suggests two main reasons for small businesses’ “enlightened self-interest” perspective. First, many (...) benefited only marginally from the tax cuts. Second, the savings were offset by fiscal damage to state services that small businesses rely on. They advocated for higher taxes on themselves neither out of altruism nor entirely out of self-interest but recognizing that they had to pay taxes in order to stabilize the economic environment. In that position, small businesses in Kansas may occupy the moderating political role once occupied by a now-fractured corporate elite. (shrink)

This book examines the connection between central-local government relations and the transition of contemporary China, the urbanization process and social development. Based on empirical investigations and theoretical research, it argues that this is the key to understanding the transition of central-local government relations from the overall fiscal rationing system in the 1980s and the tax distribution system in the 1990s. The former system provided the incentive for local government to "set up a number of enterprises" and resulted (...) in rapid local industrialization, while the latter system enabled the local governments to move from "operating the enterprises" to "operating the land and cities". The book analyzes two aspects of the profound impact of the change in central-local government relations on the behavior of local governments: land quota acquisition and urbanization, thus providing valuable insights into the economic and social development of contemporary China. (shrink)

A quadratic utility function is introduced in this paper to study the dynamic characteristics of Cournot duopoly game. Based on the bounded rationality mechanism, a discrete dynamical map that describes the game’s dynamic is obtained. The map possesses only one equilibrium point which is Nash point. The stability conditions for this point are analyzed. These conditions show that the point becomes unstable due to two bifurcation types that are flip and Neimark–Sacker. The synchronization property for that map is studied. Through (...) local and global analysis, some dynamics of attracting sets are investigated. This analysis gives some insights on the basis of those sets and the shape of the critical curves. It also shows some lobes found in those attracting sets which are constructed due to the origin focal point. (shrink)

The negotiations with the Ottomans over how exactly to define the boundary separating each party's domain were largely confused by a completely different set of criteria. The Ottomans constantly argued that the areas they claimed had historically and thus always formed part of the Ottoman territory. They installed troops in the areas in dispute and actually started to collect taxes, in part thanks to Muqbil's aggressive alliance-building. The longer this physical presence was maintained, the more difficult it was for (...) the British to argue that these areas were actually Dali. It was largely the growing insurgency in Ottoman Yemen, in some respects a product of British machinations, that ultimately led to the 1903 capitulation by the Ottoman authorities to British demands for formal control of the Dali plateau. (shrink)

We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Additionally, the negative relation between social insurance contributions burden and earnings management is more pronounced when the internal and external social insurance pressures are high and when the firms are large non-state-owned enterprises. We also discuss the heterogeneity among (...) firms for different financing constraints, external financing environment, regional marketization, and internal and external corporate governance. Finally, we further find that under the dual collecting system, although the social security administration is a better collecting agency, the local tax bureau acting with full responsibility is more effective than the collecting system. (shrink)

The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally (...) centralised, although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates. In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.Les pays scandinaves, Danemark, Norvège et Suède présentent des similitudes sur beaucoup de points et notamment sur le plan de l’organisation de la base administrative : une division sans relation utilitaire fédérale entre l’Etat, les régions et les municipalités. Dans ces trois pays, les régions et les municipalités lèvent une large part de leurs propres revenus qui sont alors augmentés par les subventions du gouvernement.De plus, le gouvernement central redistribue de larges sommes de revenus collectés localement entre les municipalités et les régions respectivement, ce qui gêne sérieusement l’autonomie budgétaire locale. Les questions fiscales sont généralement centralisées, bien que les gouvernements locaux, à des degrés divers, jouent un rôle dans la collecte des impôts aussi bien que dans la fixation des taux d’impositions locales. Au Danemark et en Norvège tout comme en Suède, l’organisation administrative n’a pas été capable de prévenir une augmentation massive des dépenses publiques locales dans les dernières années du 20ème siècle. (shrink)

The paper illustrates the evolution of the territorial system of government in Italy. A traditionally centralized state is turning into a quasifederation. The reasons underpinning this transformation are the growing insatisfaction with the inefficiency of the central government, the quest for autonomy by the fastest growing regions and the opposition by the latter to the interterritorial redistribution of resources made by the central government with the use of nontransparent and inefficient instruments.A substantial degree of subnational tax autonomy has been reintroduced. (...) The powers of subnational governments have been expanded. The main impact on decentralization derives, however, from the direct, popular, election of mayors and of presidents of regional and provincial governments.The transformation is far from complete. The central government is still reluctant to relinquishing its powers. The increased local tax autonomy did not yet introduce substantial tax competition. More precisely, tax rates were not reduced, but rather increased, due to the fiscal stringency of the whole public sector.L’article illustre l’évolution du système territorial de gouvernement en Italie. Un Etat traditionnellement centralisé est en train de devenir quasi-fédéral. Les raisons fondamentales de cette transformation sont l’insatisfaction croissante vis-à-vis de l’inefficacité du gouvernement central, la quête de plus d’autonomie de la part des régions à croissance rapide et l’opposition de ces dernières à la redistribution interterritoriale des ressources qu’opère le gouvernement central en utilisant des instruments opaques et inefficaces.Un degré substantiel d’autonomie fiscale subnationale a été réintroduit. Les pouvoirs des gouvernements subnationaux ont été étendus. L’impact principal de la décentralisation provient, cependant, de l’élection, directe et populaire, des maires et des présidents de gouvernements régionaux et provinciaux.La transformation est loin d’être complète. Le gouvernement central reste réticent à abandonner ses pouvoirs. L’autonomie croissante des impôts locaux n’a pas introduit pour le moment de concurrence fiscale. Plus précisément, les taux d’imposition n’ont pas été réduits, mais plutôt augmentés, en raison de la rigueur budgétaire de l’ensemble du secteur public. (shrink)

What did science make possible for colonial rule? How was science in turn marked by the knowledge and practices of those under colonial rule? Here I approach these questions via the social history of Madras Observatory. Constructed in 1791 by the East India Company, the observatory was to provide local time to mariners and served as a clearinghouse for the company’s survey and revenue administration. The astronomical work of Madras’ Brahmin assistants relied upon their knowledge of jyotiśāstra [Sanskrit astronomy/astrology], (...) and can be seen as a specialized form of the kind of South Indian scribal labor and knowledge that also staffed the company’s tax offices. If at Greenwich the division of labor meant observatory work bore resemblances to the factory and the accounts office, in Madras, astronomy and accounting drew on similar labor forms because they were part of the same enterprise. But the company did not just adapt preexisting forms of labor, it also attempted to produce its own at a school built near the observatory to train “half-caste” orphans as apprentice surveyors and assistant computers. The school, staffed by the Brahmins, drew upon knowledge and pedagogical practice associated with the tinnai, the schools in which upper-caste children learned to read, write, and calculate. For a time, the observatory’s social order was literally “half-caste.” The paper also considers how the relationship between caste, status, and instrument was reflected in the visual and material culture of the observatory, such as in Indian-language inscriptions on its central pillar. For company astronomers, the measurement of time meant reworking the relationships among the Indian past, the colonial present, and an imperial posterity. Science under colonial rule spanned multiple temporal and social registers because it was the result of negotiations between the demands of political economy and the knowledge and practices of colonized others. (shrink)

Concern for corporate influence on democratic decisions has mostly focused on campaign funding and access to legislators. While these are certainly worrisome, corporations have another tool to influence decisions, which they are increasingly using. They can threaten to move their operations or cancel expansion plans in a municipality unless its public officials pass (or kill) certain policies. In one sense, this is business as usual. Companies have the right to decide where to operate, and it is important for officials to (...) consider how policy will impact local businesses that provide jobs and tax revenue. On the other hand, companies can use these threats to get their way on any policy, whether or not it impacts them. How do we tell when this kind of corporate action is illegitimate? We argue that such actions are illegitimate when they violate democratic norms of reason-giving, which occurs when companies offer the public “created” rather than “natural” reasons for their proposed policy. (shrink)

A month ago, I bought an iPhone. The iPhone has already taken over some of the central functions of my brain. It has replaced part of my memory, storing phone numbers and addresses that I once would have taxed my brain with. It harbors my desires: I call up a memo with the names of my favorite dishes when I need to order at a local restaurant. I use it to calculate, when I need to figure out bills and (...) tips. It is a tremendous resource in an argument, with Google ever present to help settle disputes. I make plans with it, using its calendar to help determine what I can and can’t do in the coming months. I even daydream on the iPhone, idly calling up words and images when my concentration slips. Friends joke that I should get the iPhone implanted into my brain. But if Andy Clark is right, all this would do is speed up the processing, and free up my hands. The iPhone is part of my mind already. Clark is a connoisseur of the myriad ways in which the mind relies on the world to get its work done. The first part of this marvelous book explores some of these ways: the extension of our bodies, the extension of our senses, and crucially, the use of language as a tool to extend our thought. The second part of the book defends the thesis that in at least some of these cases, the world is not serving as a mere instrument for the mind. Rather, the relevant parts of the world have become parts of my mind. My iPhone is not my tool, or at least it is not wholly my tool. Parts of it have become parts of me. This is the thesis of the extended mind: when parts of the environment are coupled to the brain in the right way, they become parts of the mind. The thesis has a long history: I am told that there are hints of it in Dewey, Heidegger, and Wittgenstein. But no-one has done as much to give life to the idea as Andy Clark. In a series of important books and articles—Being There, Natural-Born Cyborgs, “Magic words: How language augments human computation”, and many others—he has explored the many ways in which the boundaries between mind and world are far more flexible than one might have thought.. (shrink)

Offering a new answer to an age-old problem: the meaning of a just or equitable distribution of resources, Julian Le Grand examines the principal interpretations of equity used by economists and political philosophers. He argues that none captures the essence of the term as well as an alternative conception relating equity to the existence or otherwise of individual choice. Le Grand shows that this conception is not only philosophically well-grounded but is also directly relevant to key areas of distributional policy. (...) His theoretical argument is complemented by detailed discussion of the application of the central idea to specific areas of policy, including the distribution of health and health care, central government grants to local governments and the measurement of income for tax purposes. Equity and Choice is written by an economist, but is intended for political philosophers and social policy analysts as well as economists. Hence the key chapters are written in a non-technical fashion, with specialized material relegated to appendices. This book is a unique combination of philosophical, economic and policy analysis and represents a major contribution in all three areas. (shrink)

Recent experimental research has revealed forms of human behavior involving interaction among unrelated individuals that have proven difficult to explain in terms of kin or reciprocal altruism. One such trait, strong reciprocity, is a predisposition to cooperate with others and to punish those who violate the norms of cooperation, at personal cost, even when it is implausible to expect that these costs will be repaid. We present evidence supporting strong reciprocity as a schema for predicting and understanding altruism in humans. (...) We show that under conditions plausibly characteristic of the early stages of human evolution, a small number of strong reciprocators could invade a population of self-regarding types, and strong reciprocity is an evolutionarily stable strategy. Although most of the evidence we report is based on behavioral experiments, the same behaviors are regularly described in everyday life, for example in wage setting by firms, tax compliance, and cooperation in the protection of local environmental public goods. (shrink)

Every corporation has an economic and moral responsibility to its stockholders to perform well financially. However, the number of bankruptcies in Slovakia has been growing for several years without an apparent macroeconomic cause. To prevent a rapid denigration and to prevent the outflow of foreign capital, various efforts are being zealously implemented. Robust analysis using conventional bankruptcy prediction tools revealed that the existing models are adaptable to local conditions, particularly local legislation. Furthermore, it was confirmed that most of (...) these outdated tools have sufficient capability to warn of impending financial problems several years in advance. A novel bankruptcy prediction tool that outperforms the conventional models was developed. However, it is increasingly challenging to predict bankruptcy risk as corporations have become more global and more complex and as they have developed sophisticated schemes to hide their actual situations under the guise of “optimization” for tax authorities. Nevertheless, scepticism remains because economic engineers have established bankruptcy as a strategy to limit the liability resulting from court-imposed penalties. (shrink)

Aesthetic theorists often interpret and understand works of art through the social and political context that creates and inspires the work. The recent economic recessions, and the accompanying austerity measures in many European countries, provide an interesting test case for this contextual understanding. Economists debate whether or not spending on entertainment and arts drops during times of recession and austerity. Some economists assume that spending will decline in times of austerity, but others point to evidence that spending on creative arts (...) and entertainment remains steady and even increases during a recession because of the relief and escapism that the arts provide. Tax incentives and production rights are often given to filmmakers in the United States; in hopes that such projects will enliven a local economy and provide work for a local creative community. In the context of recent austerity measures in Greece and Spain, new and creative ways for members of the arts community to bring about new projects, and fund them in ways that critique political leadership, have emerged. Following Richard Wollheim’s classic aesthetic theory of “criticism as retrieval,” we should be mindful of the cultural values that are at stake in the creativity-culture market now being created. In any case, some scholars estimate that austerity measures in many countries will last until 2020, giving us ample opportunity to be even more “creative” with both financial incentives and artistic achievements. Keywords: Austerity, Cultural Economy, Creative Class, Tax Incentives, Aesthetics, Microtheatres, Entertainment. (shrink)

Photo ID 279661800 © Sidewaypics|Dreamstime.com ABSTRACT Decolonization is complex, vast, and the subject of an ongoing academic debate. While the many efforts to decolonize or dismantle the vestiges of colonialism that remain are laudable, they can also reinforce what they seek to end. For decolonization to be impactful, it must be done with epistemic and cultural humility, requiring decolonial scholars, project leaders, and well-meaning people to be more sensitive to those impacted by colonization and not regularly included in the discourse. (...) INTRODUCTION Decolonization is complex. To successfully achieve decolonization, projects should incorporate the voices of those subjugated or silenced. Including such voices requires sincerely exploring who has been affected by colonialism or neocolonialism and how, as well as cultural sensitivity. In its basic use, decolonization refers to countries under colonial rule gaining independence or freedom from forms of subjugation. Additionally, scholars use the term to refer to efforts to dismantle neocolonialism and vestiges of colonialism. The process includes de-silencing subjugated voices.[1] I use decolonization in the latter way to refer to countries with technical independence. While arguably colonization ended formally with independence from colonizing powers, neocolonialism is the indirect, informal, and sometimes subtle control of the people, their economy, and political life despite formal independence from colonizing authorities. I conceptualize neocolonialism as a system that involves direct and involuntary control of another’s political, economic, or social life, impacting their worldview and ways of encountering the world. Decolonization may target actions, places, or systems like health care or AI to overcome the ills of colonialism and neocolonialism. It also may target knowledge and require rethinking how people develop their knowledge base. For example, if people grew up seeing an outside colonizer as superior, they would need to change their knowledge of superiority. Decolonization may target power, for example, changing who owns and distributes COVID-19 vaccines and who distributors exclude in the distribution of vaccines. Decolonization could require looking at those disempowered in the distribution process. Additionally, decolonization may target autonomy of persons by freeing people, ensuring human and individual rights, and respecting cultural traditions. Decolonization projects that try to de-silence by including the voices of those affected by colonialism and neocolonialism must examine inclusiveness in the context of the culture of the subrogated individuals. Examples of decolonization projects include making datasets inclusive of diverse peoples and places, returning to traditional food and eating practices, making sure hospitals in developing countries are led by locals and respectful of cultural traditions, returning unethically obtained artefacts or objects. Another project would be laying the groundwork for equality in formerly colonized countries to ensure that business ownership, education, and financial success will flow fairly to those previously victimized by colonization. Summarily, there are many strategies for decolonizing. However, it is worth asking whether the strategies have risks that undermine the goal of decolonization. I. Understanding Decolonization Discourses Many fields, from AI to politics, economics, health care, aviation, and academia, discuss decolonization. The content of the discourse on decolonization depends on the region and field discussing it. Rather than just reporting on decolonization, the discussions may be calls to action. For example, decolonization discourses reflect activism for cognitive justice, such as equal consideration of Indian or African knowledge systems in global health discourses.[2] In politics and political science, some scholars frame decolonization as an anti-western, anti-colonial movement by Africans to emancipate Africa/ns from subjugation or shift the continent to postcolonialism and post-neo-colonialism. This framing walls off non-African participants and may undermine their capacity to benefit the conversation.[3] There are other political scientists who actively support decolonization and see it as a field of activism in support of anyone and countries where colonization harmed people and development.[4] The point is that two ways of conceptualizing decolonization in politics and political science are discernible. One conceptualization is less inclusive since it alienates scholars and professionals from Western, high-income, or developed countries. The other is more inclusive. In humanitarian studies, including philosophy, some decolonization articles and conversations are efforts to end the destructive force of colonization. They focus on either the form, such as ecocide, genocide, and many others, or the geographic location, such as Africa, Asia, Latin America, and Oceania.[5] Finally, the feelings one brings into this conversation can adversely impact how one engages in them and who they listen to or are willing to hear from. For example, anger, rage, bitterness, and hatred are emotions that are not uncommon in spaces of decolonization conversations. Decolonization conversations that originate from a place of negativity risk deepening the psychological state of victimhood and prevent people from disrupting constructively or critically engaging in the conversation.[6] II. Understanding Decolonization Strategies Decolonization strategies mainly aim to de-silence victims of domination or subjugation. People have proposed many strategies for decolonizing. These strategies may be informed by what the target is for decolonization. Decolonization can target power relations in global health. For example, during the COVID-19 pandemic, public health organizations noted the power imbalance in vaccine distribution. Decolonization could involve de-silencing those affected by neocolonialism to bring about a more balanced distribution of power and a more fair distribution of the vaccine. By analyzing who was adversely impacted by the distribution and who ought to wield power, those engaged in decolonizing advocated for positive change and equitable power relations. Equally, when being is the target of decolonization, the language of unlearning or relearning and mental decolonization take centre stage in the decolonization discourse. For example, the quest to decolonize colonized minds aims to demythologize African inferiority and Western superiority. Demythologizing African inferiority enables those engaged in the decolonization discourse to cultivate and foster African agency.[7] Finally, when knowledge production is the target of decolonization, scholars use inclusion and cognitive justice. For example, they try to alter the knowledge that underlies global health ethics.[8] “[D]decolonizing researchers aim to respectfully understand and integrate theory from Other(ed) perspectives, while also critically examining the underlying assumptions that inform their Western research framework.”[9] One common strategy that scholars use in decolonization is inclusion. It is worth asking, does including people who have been subrogated foster decolonization? Whether that is effective depends on whether included people are more heard or whether the strategies to include them create new forms of silencing. III. Inclusion and the Quest to Decolonize Evaluating how effective inclusion is in the quest to de-silence subjugated voices is important. First, inclusive strategies are not neutral. They are epistemically situated. This situatedness constrains meaning-making in different ways: how and what questions are asked, how social roles are constructed, organized or assigned, and who is admitted to the room where these conversations occur.[10] Inclusion strategies may reinforce (unchallenged) assumptions. For example, to address prejudices and stereotypes in global health images, Arsenii Alenichev and his colleagues[11] successfully inverted “one stereotypical global health image” by prompting a generative AI to produce “an image of a traditional Indian or African healer healing a White Child.” Although there were some problems with the image of the White child, this innovation is a significant, useful effort to de-embed or strip global health images of problematic pictures that mythologize White superiority and Black inferiority. Yet it is possible that using categories like traditional Indian or African reinforces unchallenged assumptions, raising key questions regarding how language and words create new stereotypes. It is common to define traditional as non-conventional, unorthodox, and informal. Yet studies continue to reveal that non-scientifically appraised healing approaches in India or Africa are not only effective but also real, meaningful, fundamental, and primary care-seeking behaviours in many communities in these regions.[12] Suppose inclusive strategies are not un-situated. These conversations may be had within the structures, language, and spaces built by or connected to colonialism. The spaces, language, places, and structures in which these conversations occur can limit who can participate and how they participate. Importantly, some conditions are not conducive to participation as equals. The allocated time for the discussion could also constrain how individuals express themselves. It is unclear who is ultimately heard. Furthermore, epistemic situatedness of inclusion can impact decolonization conversations when participants are beneficiaries of, products of, and trained by structures and systems they seek to dismantle. To enhance the decolonization project and its goals, a pressing task is to unveil and question how the circumstances may inhibit activism. If the vestiges of colonialism continue to structure the decolonization discourse invisibly, the vestiges may undermine decolonization. For example, a public health discussion that includes white Western doctors and Western pharmaceutical executives in Africa may have many local Africans at the table but could still effectively devalue their input based on built-in assumptions and biases that are vestiges of colonialism. Second, exclusion and inclusion are also not binary. Individuals may experience exclusion, even while included (the phenomenon called internal exclusion). In other words, inclusion can fail to be substantial or become a means of enhancing optics, “a way of (un)consciously weakening the radical claims being pursued.”[13] For example, in South Africa, many institutions have made significant efforts to diversify their faculties due to the promulgation of the Employment Equity Act 55.[14] The act requires South African institutions to implement employment equity that redresses the history of harmful discrimination in the country. The act further requires transforming departments and institutional administrations. Although many recognize and support the need to transform departments in South Africa, the rhetoric of transformation departs sharply from the lived experiences.[15] This misalignment between the plan and practice is evident in the underrepresentation of black people and females in senior management teams, professorships in many universities and health departments, and positions of power in some South African institutions. Those selected in the transformation of the departments have also complained of being overworked. The burden of extra work undermines their ability to develop agency and voice in the space they now occupy or fulfil key requirements that have implications for their career trajectory.[16] This is called the minority tax. Notably, "the minority tax… is the burden of extra responsibilities [placed] on faculty of colour to achieve diversity and inclusion and contributes to attrition and impedes academic promotion."[17] One challenge for decolonializing projects will be for decolonial scholars and those selected for decolonization objectives to have the humility to decline invitations, requests, roles, and platforms for which they are either unqualified or lack the capacity to fulfil. At its heart, decolonization strategies must empower those included rather than weaken them. Finally, inclusion can lead to a phenomenon known as elite capture.[18] Elite capture occurs when socially advantaged individuals in a group monopolize or exploit activism to their own benefit at the expense of the larger, struggling group. Elite capture weakens decolonization efforts from within, revealing that those likely to benefit from global inclusive efforts are those who fulfil globally constructed standards, those “already present in the room.” There is no better strategy to weaken decolonial movements than weakening the project from within by strategically positioning individuals who share physical properties with the victims of exclusion and silencing but intellectually, behaviourally, psychologically, and emotionally share more common ground with the colonizer. Such insiders may be unaware they are furthering neocolonial conditions rather than decolonizing. In relation to decolonization, particularly in global health, elite capture reveals that those whose voices are loudest in the room are not necessarily those more impacted by colonialism. They may benefit more from reinforcing colonialism. Opportunism weakens meaningful activism from within, preventing good initiatives and strategies from having their intended impact or taking substantive root.[19] This paper cannot do justice to elite capture, but it is worth noting its negative impacts. IV. Improving the Impact of Decolonization To end neo-colonialism, it is important to understand how it manifests and what to do at each level. Beyond the academic discourse, many tangible efforts exist to decolonize through de-silencing. Examples of these efforts include the ME2 movement that seeks to centre the concerns and experiences of sexually abused or harassed victims in the public discourse. At the funding level, many grant-awarding agencies like Wellcome Trust have dedicated huge budgets to studies that help them understand how they may have perpetrated colonialism or neocolonialism and what they can do differently going forward.[20] In South Africa, promulgating the Employment Equity Act 55 was a tangible attempt to entrench decolonization concerns in a country's regulatory framework. Yet, these decolonization efforts could fail to be substantive if they do not reflect cultural sensitivity. Two key components of cultural sensitivity are worth highlighting here: epistemic and cultural humility. Epistemic humility is an intellectual virtue described as knowing one’s limitations and the limitations of the learning methods employed. At its simplest, it is the ability to admit when one is wrong. Cultural humility includes genuine attempts to learn about and embrace other cultures. Epistemic and cultural humility are signs of academic excellence and strength. Epistemic and cultural humility seriously acknowledge how the state of our knowledge, cognitive limitations, experiences, and backgrounds, while constraining us, also invite us to listen, learn, grow, and change. The limitations-owing account of epistemic and cultural humility suggests that “a person who is aware of her cognitive limitations and owns them is much better positioned to achieve such epistemic goods as true beliefs and understanding than someone who… simply has insight into the epistemic status of her beliefs.”[21] Epistemic and cultural humility may help prevent decolonization projects that unintentionally reinforce what they seek to dismantle. Epistemic humility calls on decolonizers to defer tasks for which they are not qualified to suitably qualified persons. Beyond this, humility supports brave scholarship that imagines and reimagines how featuring the same voices, faces, and perspectives possibly introduces new forms of domination or silencing. Cultural knowledge can lead to a more intentional way of seeking out the right people or a more diverse group than those frequently featured in decolonization conversations. This would give others more opportunities to navigate these spaces and should do so in ways that are familiar to them. One ought to be more sensitive to those who would ordinarily not be included in these conversations. Unless we radically and boldly reimagine these discussions, we risk alienating those most negatively impacted by neocolonialism. CONCLUSION Decolonization conversations are complex and the subject of academic debate. The strategies employed to decolonize can harm or help the victims of neo-colonialism. Inclusion of previously silenced individuals may not be enough to overcome the vestiges of colonialism, leading to a false inclusion, where those included feel excluded or contribute in ways reflecting their own biases and circumstances. Inclusion of an elite or people who do not truly represent the subjugated can lead to elite capture. For decolonization strategies to be impactful, for example, in the context of global health, project leaders and participants must engage in conversations employing epistemic and cultural humility. In many ways, epistemic and cultural humility can help us demythologize our assumptions of any cultural superiority or cognitive authority, allowing for diverse voices, cultures, and perspectives to emerge without domination. - [1] Caesar Atuire & Olivia Rutazibwa. 2021. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization [Online]. Available from: https://law.yale.edu/yls-today/news/african-reading-covid-19-pandemic-and-stakes-decolonization [Accessed July 29, 2021 2021]. [2] Bridget Pratt & Jantina De Vries 2023. Where is knowledge from the Global South? An account of epistemic justice for a global bioethics. Journal of Medical Ethics, medethics-2022-108291. [3] Anye-Nkwenti Nyamnjoh 2023. Is decolonisation Africanisation? The politics of belonging in the truly African university. Social Dynamics, 1-20. [4] Rianna Oelofsen 2015. Decolonisation of the African mind and intellectual landscape. Phronimon, 16, 130-146. [5] Caesar Atuire & Olivia Rutazibwa. 2021. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization. An African Reading of the Covid-19 Pandemic and the Stakes of Decolonization [Online]. Available from: https://law.yale.edu/yls-today/news/african-reading-covid-19-pandemic-and-stakes-decolonization [Accessed July 29, 2021 2021]. [6] Pedro Alexis Tabensky 2008. The Postcolonial Heart of African Philosophy. South African Journal of Philosophy, 27, 285-295. [7] Nicholas M. Creary 2012. African Intellectuals and Decolonization, Ohio, Ohio University Press. [8] Bridget Pratt & Jantina De Vries 2023. Where is knowledge from the Global South? An account of epistemic justice for a global bioethics. Journal of Medical Ethics, medethics-2022-108291. [9] Vivetha Thambinathan & Elizabeth Anne Kinsella 2021. Decolonizing Methodologies in Qualitative Research: Creating Spaces for Transformative Praxis. International Journal of Qualitative Methods, 20, 16094069211014766. [10] Abimbola Seye 2023. Knowledge from the global South is in the global South. Journal of Medical Ethics, 49, 337. [11] A. Alenichev, P. Kingori & K. P. Grietens 2023. Reflections before the storm: the AI reproduction of biased imagery in global health visuals. Lancet Glob Health. [12] Jonathan K. Burns & Andrew Tomita 2015. Traditional and religious healers in the pathway to care for people with mental disorders in Africa: a systematic review and meta-analysis. Social Psychiatry and Psychiatric Epidemiology, 50, 867-877. [13] Anye-Nkwenti Nyamnjoh & Cornelius Ewuoso 2023. What type of inclusion does epistemic injustice require? Journal of Medical Ethics, jme-2023-109091. [14] 1998. Employment Equity Act. In: GOVERNMENT, S. A. (ed.) 19370. [15] Dina Zoe Belluigi & Gladman Thondhlana 2019. ‘Why mouth all the pieties?’ Black and women academics’ revelations about discourses of ‘transformation’ at an historically white South African university. Higher Education, 78, 947-963. [16] Juliet Ramohai & Khomotso Marumo 2016. Women in Senior Positions in South African Higher Education: A Reflection on Voice and Agency. 231, 135-157. [17] J. Trejo 2020. The burden of service for faculty of color to achieve diversity and inclusion: the minority tax. Mol Biol Cell, 31, 2752-2754. [18] Olufemi Taiwo 2020. Being-in-the-Room Privilege: Elite Capture and Epistemic Deference. The Philosopher, 108, 7. [19] Margarita Kurbatova & Elena Kagan 2016. Opportunism of University Lecturers As a Way to Adaptate the External Control Activities Strengthening. Journal of Institutional Studies, 8, 116-136. [20] Jeremy Farrar. 2022. An update on Wellcome's anti-racist programme. An update on Wellcome's anti-racist programme [Online]. Available from: https://wellcome.org/news/update-wellcomes-anti-racism-programme [Accessed August 10, 2022 2022]. [21] Katherine Dormandy 2018. Does Epistemic Humility Threaten Religious Beliefs? Journal of Psychology and Theology, 46, 292-304. (shrink)

The fiscal imbalance between the central and local governments under fiscal centralization may motivate local governments to pass tax burdens on firms. The causal identification of the tax system reform and the sustainable export innovation behavior of firms are of great significance. This study uses the income tax sharing policy of China to examine the impact of fiscal centralization on the sustainable export innovation behavior of firms. We find that this tax reform has significantly inhibited the increase of (...) the export value-added rate of firms, and has an increasing trend with the share ratio between the Central Government and the local government. Moreover, this effect mainly comes from the crowding-out effect of imported intermediate goods on domestic intermediate goods. The tests show that the above conclusions are consistent with the general logic of local governments. When they face greater downward fiscal pressure, they will further pass the tax burden on local firms and force the firms to promote their export performance to expand the tax base. This short-sighted behavior of replacing “quality improvement” with “quantity increase” is an important factor that affects the sustainable export innovation behavior of firms and the climb in the global value chain. (shrink)

Due to the financial crisis of the Belgian central administration and the financial difficulties of local government, municipal taxes are gradually taking a higher place in the rank of municipal income sources. One could expect a differentiation between the presence of some political parties in the board ofmayor and aldermen on the one hand and the burden of taxation on the other hand. Concerning this amount of increase, the data showed no evidence to prove that differentiation in the (...) Flemish municipalities. Still we noticed a small variation in the burden of taxation according as to theweight of the socialist group within the local majority. Nevertheless factors as population and the level of mean income in the municipalities were more important to explain the burden of taxation. The results of the municipal-council elections of 1988 are not affected by the increase of the local burden of taxation. (shrink)

Photo by Alex Guillaume on Unsplash Introduction The problem of climate change raises some important philosophical, existential questions. I propose a radical solution designed to provoke reflection on the role of humans in climate change. To push the theoretical limits of what measures people are willing to accept to combat it, an extreme population control tool is proposed: allowing people to reproduce only if they make a financial commitment guaranteeing a carbon-neutral upbringing. Solving the problem of climate change in the (...) long run by halting the procreation of human beings is controversial. In the absence of human beings and consequent climate change, other animals and plant species would benefit from an atmosphere more conducive to prolonging their existence and even improving their ability to thrive. If someone were to invent something to reverse the effects of climate change and improve animals’ lives, then human beings’ presence would be justified by the invention. Whether the propagation of the human species is beneficial to anyone or anything but human beings themselves is difficult to answer. Perhaps human beings are unfit to tackle this issue, being unable to judge it objectively. Managing Procreation: An alternative to Piecemeal Approaches Measures aimed at reducing greenhouse gases by nudging individuals and corporations may have a positive effect, but if their behavior is not climate neutral, they continue to contribute to climate change. Consequently, as long as the number of people increases, reducing greenhouse gases is at best a mitigation tool. If humans could rely solely on renewable energy, decreasing the population arguably would not be necessary. Significantly reducing the number of people appears to provide a solution to both problems: people who do not exist do not contribute to climate change, and renewable energy could meet the demand of a smaller population. One option is to let only those who produce the problem pay for its solution. One could determine the expected annual emission of greenhouse gases per person, assuming an average life expectancy, and calculate the costs to compensate them by, e.g., installing extra solar panels. Those expected costs could then be paid by the parents of each new person annually over the first eighteen years of that person’s life by dividing the total expected costs by eighteen. There are also practical difficulties. It would be difficult to determine the payment necessary. What should be done if a child has been born whose parents cannot afford to pay? In addition, child benefits could be canceled, contrary to recent incentives for child births instated in Italy,[1] where additional benefits will be made available to pay for childcare, and Hungary,[2] where women with four children or more will be exempted for life from paying income tax. A transition period could exist once the policy has been adopted, since it would be unreasonable to confront those who are already pregnant with costs they could not reasonably have expected. While the analysis is both hypothetical and theoretical, the impracticality is a noteworthy obstacle. There are several practical issues that cannot be addressed here, like the difficulty of calculating the added negative effects of each new individual and the unlikelihood that many citizens will support politicians who propose adopting policies that discourage having children. The upshot of what I have proposed is that climate change can be solved in the long run without financial costs to society as a whole, notwithstanding the transitional measures that would bring costs with them. Managing Procreation to Reduce Suffering Should this be deemed too harsh a stance, it is important to consider the basic issue of whether it is justified to introduce measures to reduce the number of people in an already overpopulated world, especially if climate change leads to additional suffering. One need not agree with Benatar, but his perspective must at least be taken seriously: It is curious that while good people go to great lengths to spare their children from suffering, few of them seem to notice that the one guaranteed way to prevent all the suffering of their children is not to bring those children into existence in the first place.[3] Benatar argues that non-existence is preferable to existence,[4] which raises the question why new people should be created at all. Those who question whether this planet will be habitable for future generations presuppose that such generations will exist. If people are not brought into existence, they may be said to be deprived of what life has to offer, but life must not be presupposed to be something positive. Whether this is the case in fact merits an inquiry of its own. A solution to the problem of climate change despite an increased population does not equate to a positive outcome since it merely means that something negative is removed. After all, solving the problem is not a means to an end, but a means to a means, the latter means being a means to a happy life, which does not automatically ensue from a solution to the problem. Benatar, as an anti-natalist, argues that procreation is morally wrong. His basic idea is that there is an asymmetry between pleasure and pain and that the pleasure that is not experienced by someone because that person does not exist is not something bad whereas the absence of pain that is not experienced – for the same reason – is something good.[5] Accordingly, “The reason why we do not lament our failure to bring somebody into existence is because absent pleasures are not bad.”[6] One may question whether such a perspective suffices to prove that coming into existence is always a harm, but the assertion that coming into existence exposes a new being to potential harm is clear. Objections A drawback of the proposed radical solution, placing the financial impediment on procreation, is that it will not solve climate change in the short run. A significant drop in the number of people may have a positive effect in the long run, but for now the behavior of the people in existence is the problem. Other climate change mitigation policies would necessarily continue. Additionally, there are important practical reasons to continue to procreate. The benefits for the elderly are paid for by the labor force. It is a problem that new generations are created as mere means to benefit older people. Perhaps more troubling, a pyramid scheme is created: by the time those people have themselves become old, a new labor force must have been brought into existence, a process that must presumably continue. If a consideration for people in developing countries to have children is that they cannot provide for themselves at an advanced age, while benefits are either lacking or insufficient, developed countries could collectively fund a pension scheme.[7] This may be low-cost if it is tailored to the living standard in the countries in question and given the life expectancy. Such a pension scheme should be predicated on the countries’ efforts in reducing the birth rate. If the labor force decreases, the economy may suffer. The focus on economic growth is arguably one of the causes of climate change, but if the number of people is reduced, the living standard does not have to be compromised, since the economy can then still grow. If fewer people began to use natural resources and nonrenewable energy at higher per capita rates, then the procreation might not be beneficial to the climate. It would need to be accompanied by regulations on use. One may also object that only wealthy people will be able to afford children. This is correct, but there is no right to have a child one cannot afford. The right to procreate does not entail the right to have as many children as one wants.[8] Yet in many countries, like the United States, it is a fundamental right that is constitutionally protected. There are numerous social, emotional, and even biological reasons why people choose to procreate. These may include the joy of having a family, the hope that children may bring in society, and the intergenerational transference of knowledge. People may have a strong desire to raise children or even a religious duty. If someone procures a sports car that is highly polluting, it would be justifiable to impose a tax in such a case. Many taxes and fines are imposed on corporate polluters. Procreation is significantly different but if the issue is regarded with some distance, then a climate change prevention tax could be appropriate. Some may argue that raising children is expensive already, which nonetheless does not deter people from having children. The tax I propose would be additional and specifically dedicated to carbon neutrality, but it would be difficult to predict whether it would discourage procreation. One last objection may be that for those now dedicated to sustainability for preserving the earth for the sake of future generations, there would be little or no incentive to continue any climate change mitigation efforts at all. If they sense they cannot afford to procreate, they may simply use every natural resource rather than save the earth for animals or for next generations. In a democracy, this problem does not exist if the majority can afford to procreate and agree with legislation on the basis of which such behavior is discouraged or punished. CONCLUSION Prior to their existence, there is no obligation to bequeath the earth to next generations. Such generations will only exist if they are actually created, and there is no obligation to create them. The lack of existence should not be confused with harm. Climate change provides an important reason to stem overpopulation. Ironically, fast rates of procreation may lead to the earth becoming uninhabitable for humans altogether. The radical solution that has been proposed here is an unrealistic scenario. For now, the average global birth rate is just over 18 per thousand people, but there is a need to ensure that the number of people is not greater than the planet can endure. While it is better to prevent problems than to solve them, the interest in procreation and its associated joys, usefulness, and cultural value make mass reduction in the population unlikely. Some countries have smaller average family size than others and can act as models for reducing population in a less radical way. The need to continue efforts to reduce climate change persists. Whether it would curb population growth or not, an additional financial burden applied to neutralizing each person’s offspring’s carbon footprint provides a meaningful thought exercise that could help alleviate the pressure on current climate mitigation strategies. [1] The Local Italy, How Italy’s new ‘Family Act’ aims to increase the plunging birthrate, https://www.thelocal.it/20200612/what-you-need-to-know-about-italys-new-family-act/. [2] BBC, Hungary tries for baby boom with tax breaks and loan forgiveness, https://www.bbc.com/news/world-europe-47192612. [3] David Benatar, Better never to have been, 6. [4] David Benatar, Better never to have been, 44, 58. [5] David Benatar, Better never to have been, 14, 30, 38. [6] David Benatar, Better never to have been, 35. [7] Alastair Leithead, “Can Niger break out of its cycle of poverty?”, https://www.bbc.com/news/world-africa-41018081; Sebastien Malo, “Fewer children, fewer climate risks? Niger ponders a controversial option”, https://www.reuters.com/article/us-niger-climate-change-familyplanning-idUSKBN1WM11E. [8] Sarah Conly, “The Right to Procreation: Merits and Limits,” American Philosophical Quarterly 42, no. 2 : 105-115, 105, 106. (shrink)

Like many governments in this COVID-19 pandemic, the Nigerian government imposed a lockdown on the country. As a consequence of the lockdown, many businesses shutdown and effectively had no source of revenue. Yet, without receiving any bailout or palliatives from the government, these businesses are required to meet their tax obligations to the government. Bearing in mind that this time (COVID-19 era) is different, one wonders what is required of businesses in view of the taxation problem and the social contract (...) between the businesspersons and the government. In view of social contract obligations, in this COVID-19 pandemic should businesses pay tax to a government that seems to have delegitimised itself by its exploitative actions in terms of taxation and delinquent omission in terms of the provision of public goods and social services? The Nigerian government at all tiers (federal, state and local) seldom respect the essence of taxation. Therefore, businesses often pay tax for nothing. For many businesses, as far as taxation is concerned, to pay or not to pay? that is the question. This article is aimed at teasing out this taxation problem that may or may not be a moral dilemma. In view of certain ethical considerations, this article shows why in spite of social contract obligations, there is no consensus or canonical agreement on whether, as law-abiding citizens and juridical persons (legal entities), businesspersons and businesses ought to or ought not to pay tax to the Nigerian government in this COVID-19 pandemic. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:_Russell_ journal (home office): E:CPBRRUSSJOURTYPE2502\INITIATI.252 : 2006-02-27 11:49
rticles HOW TO PROMOTE INITIATIVE B R [The first series of Reith Lectures, delivered weekly on the  by Bertrand Russell in the winter of –, were a resounding success. They were soon published in book form as Authority and the Individual. However, Russell started late in the year to write them, and manuscripts for the lectures show that he encountered (...) difficulty. Surviving in his archives is a false start on the concluding lecture, “How to Promote Initiative” (filed at  .). Lecture  had been called “Control and Initiative: Their Respective Spheres”. Lecture  was finally titled “Individual and Social Ethics”, but an early outline had it as “Principles of Reform”. In the false start Russell described how devolution of authority and individual initiative could be embodied in practice. He provided recipes on how to accomplish this in specific spheres of society: local government, industry, newspapers, books, and education. In replacing the nine leaves of manuscript, he had not come to disagree with them. Instead, as readers of what follows and the final lecture of the book will allow, he now engaged the topic at a higher level. Russell at this time was a friendly critic of the British Labour Party, and his devolutionary reformism is to be seen in that light. Yet his final text transcended politics and engaged his audience at an ethical level, treating of the freedom and duty of conscience, the justifiability of revolution, and life lived as an end. He decided to paint the ideals and let the recipes suggest themselves.—K.B.] f the general principles advocated in my last lecture are accepted, Iwhat can we do practically to give effect to them? Our aim must be to give as much scope to initiative as possible within a large governmental framework. This requires decentralization wherever central conrussell : the Journal of Bertrand Russell Studies n.s.  (winter –): – The Bertrand Russell Research Centre, McMaster U.  - _Russell_ journal (home office): E:CPBRRUSSJOURTYPE2502\INITIATI.252 : 2006-02-27 11:49    trol is not essential, and it requires democracy in small units, not only in very large ones. The centralized framework is necessary, but has now, in the main, been created except as regards a world government. The danger now is lest this framework should be thought to be all that is needed. State Socialism exists in Russia, and the prestige of Russia has led many to think that State Socialism is synonymous with Utopia. I believe this to be a profound mistake. Before the Russian Revolution there were syndicalists and guild socialists, whose aims, in my opinion, should be revived. It is true that many of those who formerly, though socialists, feared the omnipotence of the State, forgot their fears in admiration of what seemed to them the successful efficiency of the Soviet régime. But for my part I think it important to remember aims that were prominent before , if nominal reforms are not to produce even worse evils than those that they are intended to cure. The first and most obvious region in which decentralization is desirable is local government. For reasons of which I do not dispute the validity, an increasing part of the finance of local government has come to be paid out of taxes, with the result that the central government, and especially the Treasury, is able more and more to control local authorities, and to forbid any bold scheme which may possibly involve expenditure for which there is not adequate precedent. Owing 〈to〉 the method of assessment, rates are more unpopular than taxes. County Councillors and Town Councillors are still unpaid, as Members of Parliament were formerly. These are among the reasons for the very general apathy on questions of local government. There are of course other reasons, quite as important. Whenever there is war or the fear of war, it is natural that political interest should be concentrated on the central government, which has to decide this supremely important issue. Readers of newspapers, for the most part, no longer read truly local newspapers, but journals addressed equally to all parts of the country, and therefore concerned almost wholly with national... (shrink)

Globalization and rapid information processes that are inherent in today's post-pandemic society, contributing to the reorganization of the authorities of many countries and their contacts with regions, local territorial units or civil society. Such changes, first of all, provide for delegation of authority at the level of regional and local authorities. However, many developing and today position their own society as post-modern, continue to be in a state of disunity of the branches of government, with a high level (...) of corruption and abuse of official position, improper distribution of resources, inappropriate tax system and incompetent provision of services by relevant authorities. This affects the relevance of studying foreign experience in building a rational, effective, balanced public administration system, the leading place in which in almost all developed countries is the decentralization of the state and, above all, the executive branch. The foreign experience of the successful implementation of decentralization reforms is investigated. The main characteristics inherent in the decentralization of power in European countries are given, including in the context of the existence of a pandemic. The features of decentralization of power in France, the UK, Germany and other countries are highlighted. It is substantiated that the experience of decentralization reforms in each country is unique and reflects the specifics of the development of a particular country, and therefore it is impractical to introduce foreign experience without taking into account the particular economic and political development of a particular country. (shrink)

In 21 CE, a series of localized movements broke out in Gallia Comata due to heavy debts among provincials according to Tacitus. Modern scholars have long argued that the indebtedness occurred because of rising interest rates, resulting from dwindling currency in circulation after decades of free-spending following Augustus’ victory at Actium, and that Gallic communities were subjected to an additional tribute to support the wars of Germanicus (14–16 CE), which continued unabated after the wars and pushed Gauls beyond their means. (...) These claims are misguided, however, in that there is no certain evidence of a special tax to support Germanicus’ wars and that the argument for a dwindling circulation of currency in Gaul falters under closer inspection. Rather, the pressing statal and military needs imposed on communities in Gallia Comata after 9 CE on top of routine exactions could significantly increase burden levels levied on provincial populations, thus contributing to rising debts. Through examining how Roman logistics and conscription operated in this period, it is possible to trace how populations were impacted by such demands and which communities were most heavily affected by them, too. Individually, the impact of each factor is unlikely to have been burdensome enough to have caused large-scale resistance, it is only the cumulative effect that these explanations had on top of routine Roman extraction schemes that could create the conditions for this revolt. This paper argues that in extraordinary circumstances, such as the period after the Varian Disaster for Gallia Comata, the costs of supporting military campaigns places real short-term strains on local economies, which creates the conditions for revolt. The benefit of this approach is that it may explain other episodes of anti-fiscal resistance that broke out during or within a decade of wars in neighboring regions. (shrink)

Social determinants of health are a subject of growing interest, yet criticisms have emerged about the way determinants are conceptualized in nursing. A tendency to focus on readily observable living conditions and measurable demographic characteristics can divert attention, it has been said, from the less visible underlying processes which shape social life and health. To illustrate how the analytic perspective determines what becomes visible or invisible as a “determinant” in health, this paper presents a case exemplar. Drawing from news reports (...) and research in real estate economics and urban policy analysis, it explores a single local infectious illness outbreak through a series of progressively more abstract units of inquiry, considering mechanisms of lending and debt financing, housing supply, property valuation, tax policy, change in the structure of the financial industry, and international patterns of migration and capital flow, among other factors, which contributed in various ways to creating unsafe living conditions. An analytic exercise calling attention to dynamism and complexity in social processes, the paper offers a political‐economy‐based approach that serves as a cautionary note against oversimplification in discussions of health causality. (shrink)

In the research investigated the present state, conditions and possibilities on introduction the free circulation of agricultural land in Ukraine, highlighted the main problems of its development, analyzed experience of sale and lease of agricultural land in European countries. It is demonstrated the survey results of shareholders and agricultural producers in the two districts - Bila Tserkva, Kyiv region and Uman, Cherkassy region. The model of the agricultural land market should meet not only economic efficiency and expediency, but also contribute (...) to the sustainable development of rural areas, where the circulation of agricultural land should be preceded by the introduction of fuses and restrictions. In order to prevent landlessness of peasants and the formation of latifundists, the free circulation of land can be implemented in two stages. 1 stage: land inventory, cadaster and land management system, which includes four subsystems: 1) land rights ; 3) land use ; 4) infrastructure development. Second stage of the market opening for state and communal property land. The priorities on purchase to be provided for the local communities, restriction on access the market for the legal entities, foreigners, introduction of other restrictions on the sale of agricultural land, the application the taxes differentiations on land sales, fees, etc. (shrink)

China has for almost four decades been experiencing a market transition and an associated tax state transition, leading to the emergence of capitalists who increasingly control economic resources and serve as important sources of tax revenue. Some theories suggest that these changes should give capitalists political power. From the perspective of the taxation institution, using a mechanism-based case study, this article investigates whether China’s emerging capitalists have gained bargaining power with the party-state. Findings suggest that hidden bargaining, patron-clientelism, legislature co-optation, (...) and legal repression constrain their bargaining power. The underinstitutionalized taxation system has co-opted the capitalists through patronage and, more important, deterrence, thereby building an asymmetric mutual dependence between the local state and capital owners. (shrink)

We investigated how two cues to contrast—beat gesture and contrastive pitch accenting—affect comprehenders' cognitive load during processing of spoken referring expressions. In two visual‐world experiments, we orthogonally manipulated the presence of these cues and their felicity, or fit, with the local (sentence‐level) referential context in critical referring expressions while comprehenders' task‐evoked pupillary responses (TEPRs) were examined. In Experiment 1, beat gesture and contrastive accenting always matched the referential context of filler referring expressions and were therefore relatively felicitous on the (...) global (experiment) level, whereas in Experiment 2, beat gesture and contrastive accenting never fit the referential context of filler referring expressions and were therefore infelicitous on the global level. The results revealed that both beat gesture and contrastive accenting increased comprehenders' cognitive load. For beat gesture, this increase in cognitive load was driven by both local and global infelicity. For contrastive accenting, this increase in cognitive load was unaffected when cues were globally felicitous but exacerbated when cues were globally infelicitous. Together, these results suggest that comprehenders' cognitive resources are taxed by processing infelicitous use of beat gesture and contrastive accenting to convey contrast on both the local and global levels. (shrink)

This paper analyses the details that characterized the negotiation and collection of the servicio de los naturales from the year 1603 onwards, the last time of those three in which moriscos of Granada paid to the Hispanic Monarchy after the Alpujarras War, when they were settled in Castile. The author has analysed documents coming from the Archivo General de Simancas, but also those included in notary’s protocols and in local archives. Its main contributions are three: to publish the content (...) of the actual contract signed by the moriscos and the Crown; to contribute to set up a precise spatial distribution of the communities that paid the tax and, finally, to show the amounts delivered by them. Irregularities, problems, and conflicts lived while the precedent servicios were being paid, are analysed too. There are aspects that we know thanks to other previous works. Nevertheless, if they are considered in relation with the situation of the year 1603, they allow observing that all those difficulties were used in order to improve the servicio itself and the agreement between the minority and the King. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Cartographic Memory: Social Movement Activism and the Production of Space by Juan HerreraAída R. GuhlincozziCartographic Memory: Social Movement Activism and the Production of Spaceby juan herrera Durham, N.C.: Duke University Press, 2022Juan Herrera’s historical recounting of Latino activism in Fruitvale, California, in Cartographic Memory: Social Movement Activism and the Production of Space is stellar. In fact, the case focused on by Herrera as an example of activism producing (...) space and creating change in the name of social justice is not the only top-quality contribution to Latinx geographies to be found in this book. Herrera’s conceptualization of “cartographic memory” builds on the intertwining of Latinx writers and historians with traditional spatial thought from the history of geography. His definition of “cartographic memory” as a “political remaking of urban geography and therefore a selective mapping” adds to the broader oeuvre of activism and space coming out in recent years (14).The geographic location for Cartographic Memory comes from the author’s long history of working in and around Fruitvale as both a volunteer and community member. As a new resident of the Oakland area, Herrera mistakenly navigated himself to Fruitvale, where he found the elements of the place clearly speaking to a cultural aesthetic of Latin-idad. Intrigued, Herrera began volunteering in the area, and learned more of the long activist history of the space. That activist history, Herrera argues, has long been under-studied, or even forgotten, in Chicano activist history, and merits recognition. Herrera’s efforts with [End Page 139] this book go a long way to gathering together that spatial history and reconstructing it for the reader through interviews and oral histories with numerous activists, extensive archival research, and ethnography focusing on the 1960s and 1970s Mexican-American activist mobilization in support of the Chicano movement.The power of the focus on Fruitvale must be recognized, as Herrera also makes space for intently peeling apart the layers of nonprofit funding, social movements, and community-building and support. The chapter, “Revolution Interrupted,” is about the funding situation of the Unity Council in Fruitvale and how the funding structure was constructed over time in the context of the political and economic opportunities of the 1960s. It speaks to how this had a profound effect on the organizers and community given the shift from grassroots to institutional funding. This chapter opens the book with a focus on the national scope of funding opportunities for organizations in the 1960s that focused on race and ethnicity. Through this lens are explored the effects of local political actions—such as the 1969 speech by San Antonio-based Mexican American Youth Organization (MAYO) leader Jose Angel Gutierrez—on funding at the federal level. Because of the perceived militancy of these remarks, the U.S. Congress became concerned, and eventually passed the 1969 Tax Reform bill, limiting the types of projects that could be funded philanthropically. This type of multi-scale understanding of Fruitvale activism is threaded throughout the entire book, from chapter 1, “Making Place,” in which Herrera summarizes activist perspectives on Fruitvale as emphasizing “not only how the neighborhood itself [produced] a geography of activism but also how it was interconnected to other places of struggle throughout the United States” (emphasis in original; 33).Herrera also navigates the interactions of race, ethnicity, and space, tracing how coalitions, influences on political efforts, and collaboration took place throughout Fruitvale and Oakland during this period. His second chapter, “The Other Minority,” identifies where Black Panther Party-related work occurred; the marketization that began to occur of a non-threatening, non-Black “Latino” identity; the effect that this had on activist efforts; and more. Importantly, in this chapter Herrera’s interviews reveal that part of the interest in these coalitions came from the clear organizational success Black activists had achieved in their [End Page 140] work, leading Mexican American activists in Oakland to pursue similar efforts. One interviewee, Herman Gallegos, a prominent activist at the time, spoke of recalling an event where Black men would gather monthly to focus on leadership. Thinking highly of them, he says that he recognized them as future “mayors, judges... [but] kept thinking... (shrink)

The landscape of the Sundarbans today is a product of two countervailing forces: conversion of wetland forests to cropland vs. sequestration of the forests in reserves to be managed for long-term sustained yield of wood products. For two centures, land-hungry peasants strove to transform the native tidal forest vegetation into an agroecosystem dominated by paddy rice and fish culture. During the colonial period, their reclamation efforts were encouraged by landlords and speculators, who were themselves encouraged by increasingly favorable state policies (...) (land grants, tax incentives, cadastral surveys, and eventually colonization projects and subsidized irrigation) designed by revenue officials to maximize the rate of transformation of wetland forest to taxable agricultural land.In the late nineteenth century, as the rate of agricultural conversion increased, the colonial Forest Department succcessfully sought to preserve large areas of the remaining Sundarbans tidal forest by giving them legal status as Reserved or Protected Forests. These forests were intensively managed to provide a sustainable supply of timber and firewood for the increasing population of southern Bengal. Institutionalization of conflicting policies by the Revenue and Forest Departments reflected the escalating needs for both food and forest products as the colony grew. Today, supplies of some economically valuable trees have been depleted, and some mammals are locally extinct (although the Bengal tiger remains), but government policy in both Bangladesh and India now favors use of the Sundarbans as forest rather than its transformation to agricultural land. Further expansion of cropland to meet the grain demands of the burgeoning Bengali population in both nations has largely taken place outside the boundaries of the Sundarbans. Overexploitation of these forests for wood products remains a possibility, but large-scale clearing for rice paddies is unlikely under present policies. (shrink)

This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on Japanese multinationals covering 2004 to 2014 to examine the relationship between foreign direct investment host country portfolios and tax avoidance from the perspectives of investor protection and ethical standards. Our multivariate regression results show that the number of countries with strong investor protection/high ethical standards in the FDI host country portfolio is negatively related to tax (...) avoidance. We also find that the effect of investor protection/ethical standards is less pronounced when the degree of indulgence is high. Further analyses show that the relationships we find are affected by disclosure requirements, local regulations, and accounting standards. These findings remain unchanged after several sensitivity checks. Overall, this study contributes to the business ethics literature by showing that FDI host country investor protection and ethical standards are external monitoring mechanisms for mitigating tax avoidance by multinationals. (shrink)

This paper describes the introduction of a new electronic identity card including an electronic identity (EID) for local physical and online authentication in 2006. The most significant difference to any European country is the decentralized issuing at 256 police stations employing an automatic printing machine. This is the most visible element in a high degree continuation, as the previous paper based ID cards were also personalized and issued at the police stations. Similarly the attributes defining the identity and the (...) legal framework were not changed either. While there was some delay in the planning phase, the role-out of the new eID cards was rather smooth. At the end of 2009, approx. 13 Mio Spanish citizens out of more than 46.5 Mio inhabitants (www.ine.es) were in possession of an eID card. But this does not necessarily mean that they are using the eID function for online authentication. The reasons for this application gap will be discussed with reference to online tax declaration, where the eID so far covers less than one percent of all online declarations while authentication by software certificates still make up for 98 percent. (shrink)

Based on the perspective of the regional innovation system, this study constructs an analytical framework for the influence of government R&D funding on regional innovation quality and uses 283 Chinese cities as research samples to empirically test the influence of government R&D funding methods such as subsidies and tax preferences on regional innovation quality by the spatial Durbin model. According to the study, China’s regional innovation quality has a positive spatial correlation. Subsidies can improve regional innovation quality, which is mainly (...) realized by increasing the input of innovation resources from local direct innovation subjects, attracting the inflow of innovation resources from neighboring areas, and increasing the innovation support from local indirect innovation subjects. Besides, spatial competition for subsidies makes it beneficial to improve the regional innovation quality in neighboring regions, while the promotion effect of tax preferences is not significant. When considering the heterogeneity of the city location and administrative hierarchy, it shows that the government R&D funding cannot improve the innovation quality of the Eastern cities and higher-administrative-hierarchy cities, while it can improve that of the Middle and Western cities and general-administrative-hierarchy cities. Furthermore, government R&D funding widens the gap of regional innovation quality, which may be related to the existing “insufficient intervention” and “excessive intervention” of government R&D funding. This study provides insights into the implementation of R&D funding by the government to promote the development of regional innovation quality. (shrink)