The worldwide rise of the Value-Added Tax over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However, efforts to introduce VAT-style taxes have frequently been accompanied by fierce localized resistance. The histories of VAT reform in Australia, Canada and the United States encapsulate the tension that arises from a tendency among developed tax systems to converge against frequent and often fierce localized opposition. This (...) tension speaks to a key debate in the public policy and comparative law literature concerning the transferability of policy ideas or legal instruments across jurisdictions. The Article details the history of VAT reform in Australia, Canada and the United States over a period of four decades, 1965-2005, where the global uptake of the VAT was at its highest, but where VAT reform in each jurisdiction was highly controversial. The Article concludes with an assessment of the factors that contribute towards tax policy convergence and localized resistance. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive (...) and relational inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

(2002). Conscious Evolution of Humanity: Using Systems Thinking to Construct Agoras of the Global Village. Announcing the 47th Annual Conference 2003 of the International Society for the Systems Sciences (ISS) www.isss.org. World Futures: Vol. 58, No. 4, pp. 335-338.

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, (...) be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice. (shrink)

Cosmopolitan political theorists hold that our obligations to distribute resources to others do not halt at state borders, but most do not advocate a restructuring of the global system to achieve their distributive aims. This article argues that promoting democratically accountable economic and political integration between states would be the most effective way to enable cosmopolitan, or routine, tax-financed, trans-state distributions. Movement toward a more integrated global system should encourage the view that larger sets of persons (...) have interests in common that should be protected and promoted in common. Democratically accountable integration also should enable those within less-affluent states to more vigorously press trans-state distributive claims. The still-evolving E.U. is examined as a partial model for the integrated alternative in other geographic regions, as well as, in the much longer term, for some form of democratic global government capable of ensuring that any person born anywhere would have access to adequate resources and life opportunities. (shrink)

Thomas Pogge's Global Resources Dividend relies on a flat tax on the use of natural resources to fund the eradication of world poverty. Hillel Steiner's Global Fund taxes the full rental value of owned natural resources and distributes the proceeds equally. The paper compares the Dividend and the Fund and defends the Global Share, a novel proposal that taxes either use or ownership, does so (when possible) progressively, and distributes the revenue according to a prioritarian rather than (...) a sufficientarian or egalitarian principle. (shrink)

Two of the most serious obstacles that plans for global taxation must overcome are: that there is no existing cosmopolitan political community that can serve as the ethical basis for global distributive justice and that many states have no strong interest that would lead them to support the creation of global taxes. I argue that it is possible for a system of global taxation to overcome these problems if a tax could provide a clear benefit (...) to existing political communities and if it could offer some benefit to the states that would bear much of the tax burden. A tax discouraging the use of tax havens is the most promising ways of accomplishing this. This type of tax could be legitimized on the basis of existing national political identities, as it would strengthen these communities by discouraging the violation of national ethical obligations through tax avoidance. States would also have a strong incentive for imposing this type of tax, as limiting the use of tax havens would allow states to collect lost revenue. (shrink)

Under conditions of high capital mobility, states are pressurised into various forms of tax competition to attract or retain capital and investors. When this occurs, the capacity of domestic institutions autonomously to generate fiscal policies is constrained. What exactly, if anything, is unjust about this phenomenon? This paper argues that tax competition puts particular pressure on internationalists, who must acknowledge that its occurrence makes our obligations of global justice more demanding, and that such obligations require supranational institutions in order (...) to be discharged. However, to the extent that tax competition is unjust from an internationalist point of view, this is due to the specific harm it does to states. Thus, the paper makes three contributions to the literature: it shows that tax competition has an impact on the demandingness of internationalist obligations of justice; discharging such obligations commits internationalists to accept a higher level of supranational institutionalization than is currently acknowledged; yet both the specific content of such obligations, and the kind of supranational regulation that is needed to discharge them, differ from those which cosmopolitans support. In sum, there are some cosmopolitan bullets which internationalists must bite, and others which they should continue to resist. (shrink)

Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the (...) right to health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system. (shrink)

Tax abuse by multinational extractive corporations should be an important subject of attention for global justice because it exacerbates the unjust global distribution of resources and contributes to the resource curse. The amounts of taxes at stake dwarf the current levels of international aid. This abuse is not necessarily unlawful but is enabled by the interaction of complex international tax rules. It is “abuse” because it contravenes a number of theoretical understandings of global tax justice, several of (...) which are explored here: egalitarianism, two variants of restitution-based justifications and corporate citizenship. Within each of these justificatory frames, global justice in the resource context requires restoring a fair share of the benefits from natural resources to the impoverished populations of resource-rich countries. Justice, thus understood, can and should be achieved through the effective taxation of extractive companies. This article is a first step toward filling a lacuna in the literature on taxation and development, which tends to encourage decreased taxation in order to promote foreign investment, to the exclusion of concerns about justice and which conceives taxation as a purely domestic issue, not one involving international rules that have the effect of distributing revenue among nation states. (shrink)

In the 21st century, as the peoples of the world grow more closely tied together, the question of real transnational government will finally have to be faced. The end of the Cold War has not brought the peace, freedom from atrocities, and decline of tyranny for which we hoped. It is also clearer now that problems like economic risks, tax havens, and environmental degradation arising with global markets are far outstripping the governance capacities of our 20th century system (...) of distinct nation-states, even when they try to work together through intergovernmental agreements and organized bureaucracies of specialists. This work defends a cosmopolitan approach to global justice by arguing for new ways to combine the strengths of democratic nations in order to prevent mass atrocities and to secure other global public goods. While protecting cultural pluralism, Davenport argues that a Democratic League would provide a legal order capable of uniting the strength and inspiring moral vision of democratic nations to improve international security, stop mass atrocities, assist developing nations in overcoming corruption and poverty, and, in time, potentially address other global challenges in finance, environmental sustainability, stable food supplies, immigration, and so on. This work will be of great interest to students and scholars of international relations, international organizations, philosophy and global justice. (shrink)

President Lincoln's platform included a recommendation of "a vigorous and just system of taxation," because he believed that if you had been blessed by living in America and had benefited from what this country has to offer, then you should do more for your country. One hundred forty years later, we still need a "vigorous and just system of taxation," not because we like taxes, but because, as Oliver Wendell Holmes said, taxes are the price we pay for (...) a civilized society. We have been having a tax debate for more than a century, but what is new about today's debate is that tour leaders want to shift the tax burden from unearned income straight on to the backs of working people. This radical notion turns on its head the very values that built America — rewarding hard work. My radical notion is that it is time to abolish the work penalty by abolishing the tax code of special privileges for wealth. In this talk I set forth a set of ideas to do just that, and further I show how we can use our tax code to encourage asset building and reduce poverty. (shrink)

President Lincoln's platform included a recommendation of "a vigorous and just system of taxation," because he believed that if you had been blessed by living in America and had benefited from what this country has to offer, then you should do more for your country. One hundred forty years later, we still need a "vigorous and just system of taxation," not because we like taxes, but because, as Oliver Wendell Holmes said, taxes are the price we pay for (...) a civilized society. We have been having a tax debate for more than a century, but what is new about today's debate is that tour leaders want to shift the tax burden from unearned income straight on to the backs of working people. This radical notion turns on its head the very values that built America — rewarding hard work. My radical notion is that it is time to abolish the work penalty by abolishing the tax code of special privileges for wealth. In this talk I set forth a set of ideas to do just that, and further I show how we can use our tax code to encourage asset building and reduce poverty. (shrink)

Singapore's strategic play to secure international wealth management market share has been very successful. Serious questions, however, were raised in relation to this ascendency as the Global Financial Crisis drove the European Union and the United States of America to become proactive in clamping down on tax evasion and other areas deemed by them to be undesirable within the international financial system. This paper will examine the Singapore government's decade-long growth policy of its wealth management sector, and how (...) it has been impacted upon by international regulatory responses. Further, it examines how in stark contrast to the EU and the US, Indonesia has been far less successful in its diplomatic efforts to have Singapore address financial diplomacy issues in relation to Indonesian citizens residing in Singapore. This article will argue, however, that Singapore's less than robust response to Indonesia's constant requests for action maybe to the long-term detriment of Singapore itself. (shrink)

The advent of artificial intelligence (AI) challenges political theorists to think about data ownership and policymakers to regulate the collection and use of public data. AI producers benefit from free public data for training their systems while retaining the profits. We argue against the view that the use of public data must be free. The proponents of unconstrained use point out that consuming data does not diminish its quality and that information is in ample supply. Therefore, they suggest, publicly available (...) data should be free. We present two objections. First, allowing free data use promotes unwanted inequality. Second, contributors of information did not and could not anticipate that their contribution would be used to train AI systems. Therefore, charging for extensive data use is pro tanto permissible and desirable. We discuss policy implications and propose a progressive data use tax to counter the inequality arising. (shrink)

Robotics and artificial intelligence are beginning to fundamentally change the relative profitability and productivity of investments in capital versus human labor; creating technological unemployment at all levels of the workforce; from the North to the developing world. As robotics and expert systems become cheaper and more capable the percentage of the population that can find employment will also fall; stressing economies already trying to curtail "entitlements" and adopt austerity. Two additional technology-driven trends will exacerbate the structural unemployment crisis in the (...) coming decades; desktop manufacturing and anti-aging medicine. Desktop manufacturing threatens to disintermediate the half of all workers involved in translating ideas into products in the hands of consumers; while anti-aging therapies will increase the old age dependency ratio of retirees to tax-paying workers. Policies that are being proposed to protect or create employment will have only a temporary moderating effect on job loss. Over time these policies; which will impose raise costs; lower the quality of goods and services; and lower competitiveness; will become fiscally impossible and lose political support. In order to enjoy the benefits of technological innovation and longer; healthier lives we will need to combine policies that control the pace of replacing paid human labor with a universal basic income guarantee provided through taxation and the public ownership of wealth. The intensifying debate over the reform of "entitlements" will be the strategic opening for a campaign for BIG to replace disability and unemployment insurance; Social Security; and other elements of the welfare state. (shrink)

ANNOTATION Sardak S.E. Global Regulatory System of Human Resources Development. – Manuscript. Thesis for the Doctor of Economic Science academic degree with major in 08.00.02 – World Economy and international economic relations. – SHEE «Kyiv National Economic University named after Vadym Hetman», Kyiv, 2014. The preconditions and factors of the global economic system with the identified relevant subjects areas and mechanisms of regulation instruments have been investigated. The crucial role of humans in the global economic (...) system as a key factor of production, the main resource, the producer and the consumer of economic and social benefits that are exposed to global threats, problems, challenges, trends and subjects has been confirmed. There have been revealed the causes and consequences of the public institutions transformation under the influence of globalization, which formed a qualitatively new conditions for social and economic development that determine the need for further changes in the areas of conceptual guideline for the management of human resources development, optimization of tasks, state and international institutions activity forms, integration of efforts as for monitoring, planning and forecasting. The modern major instruments and spheres of international cooperation to ensure human development have been determined. The integrated characteristic of human resources and their role in social development both from the standpoint of their use in labour processes and as a medium of civilization and social utility with the help of the categorical classification system organizing and expanding which enables to design and apply the appropriate approaches at all managerial levels have been defined. The necessity and the concept of human resources development in the context of the content of managerial influence identifying (self-development, self-management and external control of development) at different administrative levels that ensures the growth of human capital to the limits of its potential have been analysed. The survey of human activity system aspects in the global world, taking into account the parametrization of the global environment, its structure, management and development have been realized. The formed methodology principles of managerial influence on the development of human resources with scientific schools, hardness degrees, available models, research and providing theoretical and practical implementation peculiarities for groups of countries and territories of the world taken into consideration have been examined. There have been noted civilization and national differences in the forms of managerial influence on the development of human resources, which lead to the formation of human resources development national control systems conditioned by different value public strategic guidelines, especially in relation to social security, education, national management and state migration policy. The current and future requirements for global human resources development which are proposed to be achieved by the development and formalization of global civilizational paradigm of social development due to social coordination interaction have been given. The influence of the institute of state on the human resources development has been evaluated and it has been proved that in the beginning of the XXI century in the global environment the institute of state is the ultimate guarantor of its citizens’ labour ability and vital activity renewal, that makes it the main instrument of managerial influence on human development. The methodology of countries and territories matrix positioning by human development qualitative criteria and population size quantitative parameters which allows to design unified managerial measures as for human resources for similar national economies in the context of global regulatory trends has been proposed. The strategic trends of improvement of human resources development in the national economy, taking into account the differences in the development of human resources in different countries and areas which vary and differ in their focus, content and ways of implementation for such groups. The varying criteria for evaluating the effectiveness of the global impact on human resources development, taking into account the natural, biological, technological, economic, social and management dimensions and the results of human resources development management in social and economic systems at various levels have been revealed. The periodization and the forecast of the global dynamics of human resources development by analyzing and modeling the values of the absolute and relative terms correlation character have been carried out, which enables to make their retrospective and prospective comparison and to find chronological boundaries of qualitatively different periods. The configuration of the human resource development global coordinate system as a set of interrelated principles, components, fields, tools, frameworks, management levels and forms of managerial influence that allows with the help of institutional means to adapt the state of human resources development to a globally varying environment. (shrink)

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in (...) the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented. (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)

In the debate on global justice, proposals to tax natural resources in order to reduce global poverty and fund other worthwhile objectives have attracted scholarly attention and controversy. In thi...

In this study, we reconcile conflicting findings from the extant literature on the impact of tax system parameters on tax noncompliance. We argue that social norms play a role of heuristics facilitating tax payers’ response to the instrumental incentives posed by the systemic parameters, such as tax rate and penalties for evasion, and thus moderate the effect of those parameters on willingness to evade taxes. Relying on a unique survey experiment conducted in fourteen countries of Central-Eastern Europe, we demonstrate (...) two types of a conditioning effect of norms. First, the impact of tax rates on respondents’ propensity for tax evasion is moderated by the perceived norms of the society at large. In particular, an increasing tax rate lowers the probability of evasion as long as one views “most others” as honest taxpayers, which highlights the importance of equitability concerns for tax compliance decisions. In contrast, the impact of punishment is moderated by the perceived norms of one’s immediate reference group. Strong subjective compliance norms tend to effectively replace penalties as a mechanism discouraging tax evasion, suggesting that the deterrent effect of a penalty can be entirely suppressed when subjective norms are strong. These findings have important implications for the understanding of tax compliance decisions under different formal and informal regimes. (shrink)

Focused on evolutionary and continuous human development the global, the regulatory system should be formed in the conceptual (the constant research for the detection, identification and evaluation of global imperatives) and application (development and implementation of activities and coordination tools of influence to ensure the existence of human civilization in a secure politically, economically, socially and environmentally balanced world) planes. On the author's calculations of its formation in functionally complete, holistic view is expected by 2030 due to (...) historically conditioned transformations in the nature of social relations. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 40.3 (2006) 92-114 [Access article in PDF] A Global Art System: An Exploration of Current Literature on Visual Culture, and a Glimpse at the Universal Promethean Principle—with Unintended Oedipal Consequences Art Education 11-18: Meaning, Purpose And Direction, edited by Richard Hickman; New York, Continuum; 2nd edition, 2004; 176 pp. Global Visual Culture within a Global Art System I have (...) harbored misgivings about the term "visual culture" for several years. Having read Hickman's book with its collection of notable scholars in art and design education, those misgivings turned into qualified acceptance of "visual culture"—so long as it is understood as a global visual culture within a global art system. The ten chapters presented in Hickman's book clearly explore the notion of visual culture in the context of generating an expansive and appropriate canon of art distinctly relevant to our postmodern, multicultural, multidimensional classroom of multiple intelligences.1 And so, art and design education for the twenty-first century must perform three essential functions: one, it must color the classroom with signs of global human pictorial and textual expressions; two, it must attempt to comprehend an immeasurable universe through creative, scaled-down explorations of the phenomenal world all of humanity is subject to; and three, it must open up the Blakeian doors of perception,2 while remaining free of emotional, educational, social, political, or religious ideological bonds. In this light, Hickman's Art Education 11-18 (2004), is a must read for art and design educators currently bogged down in old curriculum, and a must read for educators who incorporate new pedagogical literature easily into their new curriculum. And I say must read because we are on the verge of a revolution in visual art history and education—immersed in it, struggling to make sense of our beloved classical canon of art, and struggling to come to grips with a strangely foreign, beautifully alien, semeiotic reality we call (vaguely) "visual culture." It is a visual culture and history from the north, east, and south. Not just from the west.Key innovative educational issues addressed in these chapters are (respectively) using the dynamic nature of art to expand the curricula (Richard Hickman); the collapse of cultural borders (Lesley Burgess and Nicholas [End Page 92] Addison); a balanced cultural history of the world (Colin Grigg); recognizing art and recognizing visual culture (Howard Hollands); a range of visual cultures and literacy (Darren Newbury); using computer technology as a pathway to a new art and visual culture (Andy Ash); critical study and analysis (Michele Tallack); hand-making as a universal link to nature and art (Rachel Mason); spirituality in the process of art creation (James Hall); and cross-cultural heritage toward a new canon of art (Hickman).I will review each chapter as it pertains to current literature exploring popular pedagogical terms like "visual culture," "postmodernism," "pluralism," and "radicalism" and (more importantly) as it fits into a global system of art and culture. In addition, I suggest another term ("cosmopolitanism"—to identify the viable gay and lesbian aesthetic and culture) not that they are necessarily different, but they are indeed relevant and operate from a fresh literary and historical perspective. Then, I will illustrate how a new, postmodern canon of art must be linked to global visual culture and art in order to expand the concept of visual culture. Thus, I see two tasks before me: the first task is to inventory the philosophy, pedagogy, and meanings within each of the ten chapters in Hickman's Art Education 11-18; and the second task is to integrate key pedagogical ideas highlighted in each chapter as a method of generating a meaningful, holistic, integrated direction for art and design education in the twenty-first century. Integrating Art and Design Education Art is a design process. All subject regimes, D. N. Perkins suggests, are a design process.3 This may seem too obvious now after all these years since the publication of Knowledge... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Justice Not GreedRichard A. HoehnJustice Not Greed Edited by Pamela Brubaker and Rogate Mshana Geneva: WCC Publications, 2010. 224 pp. $14.00The World Council of Churches (WCC) Advisory Group on Economic Matters (AGEM) advises the WCC and congregations on global economic issues. AGEM members from diverse backgrounds produced the papers in this volume. The introduction is by Rogate Mshana, WCC director for Peace, Justice, and Creation. Samuel Kobia, (...) general secretary of the WCC from 2004–9, introduces the rationale and role of AGEM in the global financial crisis. The book ends with a statement on just finance and the economy of life, adopted by the WCC Central Committee in September 2009. Justice Not Greed will be most useful in settings where there is interest in the intersection of ethics, the economic crisis, and Christianity in relation to the global economy, as well as among those who wish to follow the WCC. As expected [End Page 208] of conference papers, there is not a systematic development of an argument but overlapping ethical and economic analyses. All, however, are opposed to the status quo because of its manifest injustice, especially the impact on poor people.If one were to impose a thematic development, it might go something like this, allowing for individual differences among the authors. Decolonization has resulted in a lopsided, Western, capitalist economic system predicated on greed (Jan Pronk), described by other authors as a beast or a cancer (vivid but unhelpful metaphors since the crisis was caused by humans, not nature). The world lacks appropriate international structures. We need new global institutions, a new global financial architecture that is predicated on, or at least takes into account, justice. Congregations, the ecumenical movement, and the WCC could play a significant role in helping the United Nations move toward such a system.Several authors hope that the global crisis will provide a moment when such a change might become possible (e.g., Alexander Cobham’s “Blood-Stained Silver Lining”). Pamela K. Brubaker, Kim Yong-Bock, Roel Aalbersberg, Rienzie Perera, and Geevarghese Mor Coorilos examine questions related to the Bible, ethics, theology, a culture of “enough for all” (Musa Panti Filibus), the church as moral community, the ecumenical movement, and principles for an alternative economic system. Mariana Issa Zureikat argues for “econo-morals,” applying moral values to economic analyses. Thomas H. Kang advocates the capabilities approach of Amartya Sen and Martha Nussbaum. Marcos Arruda suggests an economy of world solidarity with the “gross happiness index” as a standard for measuring progress. While most chapters include economic analysis, John Dillon wades into some nitty-gritty causes of the current financial crisis, with a positive nod toward the (never adopted) Keynes plan for the Bretton Woods system of monetary management. Marie-Aimee Tourres lays out impacts on the developing world, as does Xiao Lian from a Chinese perspective. Most of these authors argue for such global solutions as a global reserve system and a global tax system.Justice Not Greed presents thoughtful, sometimes passionate papers that could form a basis for lively discussion. Yet real-world solutions often come down to the practice of democracy and political will. Unfortunately, it is not clear that the ecumenical movement possesses the will or the means to effect change because local organizing for political change is not a high priority at any level. [End Page 209]Richard A. HoehnChrist the Servant Lutheran ChurchCopyright © 2012 The Society of Christian Ethics... (shrink)

This article raises the issue of confidence in the global system, especially in its ability to deliver the goods: both material and moral. It reflects our concern, and Ronald Preston's concern, that faith insights should be incorporated into the substance of our economic policies. In response, two discrete but inter-related strategies are pursued. The first is called ‘radical participation seeking consensus’. The second is the constant effort at many levels to balance and counterbalance power. Without the one we (...) shall not draw out the wisdom we require. Without the other, before we even seek that wisdom, we shall demonstrate that we are not wise. (shrink)

A legal system consists of a complex body of practices—primary and secondary—, particularly practices of reasoning and justification. The intellectual, theorized aspect of legal order is embodied in legal doctrine: the corpus of norm-sentences, norms and rules, principles, doctrines and concepts used as basis for legal reasoning and justification. It includes elaborate conceptual structures of principles and doctrines, explicit and sophisticated forms of reflection and criticism. It is only when we have understood the nature of legal doctrine that we (...) can comprehend the workings of courts, lawyers and even legislatures. Concerning the need for a new conception of legal theory one question arises, above all, especially when external and internal observation as well as the critical reflection of the premises and presuppositions of all dealings with the law permit a degree of distance, the question, namely, whether it is not an increasing application of scientific methods that is needed, in the sense that the development of a legal theory from the beginning involves the integration of a norm-descriptive point of view and intellectual stand-point with the norm-prescriptive theory of law, by way of complementing each other, as it were (multi-level-approach to law). This, at least, appears to be the only way of clarifying also the relationship between le­gal theory and philosophy and the theory and sociology of law. The inevitable consequences of the development of a theory of norms and action also have to be drawn from this. (shrink)

This article situates the collecting practices of museums of natural history in the nineteenth and early twentieth centuries in dialogue with similar practices amongst societies in the Pacific by focusing on how European curators, dealers in natural history and Pacific Islanders shared a common fascination withSpondylusshells. In particular, this article examines the processes for turningSpondylusshells into unique or duplicate specimens.Spondylusshells were crucial for regulating gift and commercial exchanges in the societies of both regions. Famously, the anthropologist Bronisław Malinowski claimed that (...) these shells were an essential element of the gift-basedkulaexchange, which helped him distinguish Western capitalist society from less developed societies without commercial trade. YetSpondylusshells were also collected and exchanged as gifts amongst British and European naturalists in this period, performing the same roles as in Melanesia. In addition, such gift exchanges could only come into being thanks to the actions of commercially motivated dealers, located both in the Pacific and in Europe, who were the suppliers of these shells both to Melanesian participants in thekulaand to Western natural historians and collectors. These observations call into question earlier arguments that equate modernity with the rise of commercial capitalism. It is instead claimed that commercial and gift exchanges were intricately connected and reliant on each other throughout the period, whether in the worlds of Western museums or in Pacific archipelagos. The act of turningSpondylusshells into unique or duplicate specimens was the key tool for regulating these exchanges. (shrink)

This work aims to solve the complex problems of non-linearity, instability, and multiple economic factors in the tax forecast of the ceramic industry to ensure the sustainable development of the ceramic industry. The key influential indicators of the tax forecast are obtained by analyzing the principal components affecting the tax index. In addition, a human-computer interaction system is established based on cognitive psychology theory to improve the user-friendliness of tax analysis. At the same time, the tax data of the (...) ceramic industry in Jingdezhen City, Jiangxi Province in different years are used for the empirical analysis of the tax prediction of different prediction models, including particle swarm optimization algorithm, and fusion algorithm, and support vector machine. This work comprehensively analyzes the influence of the optimized tax supervision mode on the economic development of the ceramic industry and provides ideas for the development of the ceramic industry in Jingdezhen. The research results demonstrate that the main indicator affecting tax revenue is the added value of the primary and secondary industries. The optimized SVM based on grid search method can provide a comprehensive data base for tax forecasting. The optimization of the computer system based on cognitive psychology improves the model prediction accuracy by 10%, and the absolute error decreases from 6.9 to 1.8%. The tax forecast results indicate that the tax imbalance in Jingdezhen is increasing. Therefore, the government needs to attach great importance to the development of the ceramic industry and strictly implement the tax policy. The tax supervision model can alleviate the problems of low fiscal contribution rate, tax evasion, and management loopholes. In addition, the SVM tax prediction model optimized by grid search method will lay a theoretical foundation for the research and application of taxation in the ceramic industry. (shrink)

International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum (...) tax rates on mobile tax bases. (shrink)

Concerns about population ageing apply to both developed and many developing countries and it has turned into a global issue. In the forthcoming decades the population ageing is likely to become one of the most important processes determining the future society characteristics and the direction of technological development. The present paper analyzes some aspects of the population ageing and its important consequences for particular societies and the whole world. Basing on this analysis, we can draw a conclusion that the (...) future technological breakthrough is likely to take place in the 2030s (which we define as the final phase of the Cybernetic Revolution). In the 2020s – 2030s we will expect the upswing of the forthcoming sixth Kondratieff wave, which will introduce the sixth technological paradigm (system). All those revolutionary technological changes will be connected, first of all, with breakthroughs in medicine and related technologies. We also present our ideas about the financial instruments that can help to solve the problem of pension provision for an in-creasing elderly population in the developed countries. We think that a more purposeful use of pension funds' assets together with an allocation (with necessary guarantees) of the latter into education and upgrading skills of young people in developing countries, perhaps, can partially solve the indicated problem in the developed states. (shrink)

(1996). The emergence of the global culture and the global moral system: The global bio‐social system as the reference system of the human rights. World Futures: Vol. 46, No. 1, pp. 47-51.

This book will be essential reading for those studying sociology, communication studies and linguistics.

(2011). Editorial: The Emergence of the Global Science System and the Promise of Openness. Educational Philosophy and Theory: Vol. 43, No. 10, pp. 1013-1019.

Locke argues that the consent of market participants to the introduction of money justifies the economic inequalities resulting from monetarization. This paper shows that Locke’s argument fails to justify such inequalities. My critique proceeds in two parts. Regarding the consequences of the consent to money, neo-Lockeans wrongly take consent to justify inequalities in the original appropriation of land. In contrast, I defend the view that consent can only justify inequalities resulting directly from monetized commercial exchange. Secondly, regarding the nature of (...) consent, neo-Lockeans uncritically accept Locke’s account of money as a natural institution. In contrast, I argue that money is an irreducibly political institution and that monetary economies cannot develop in the state of nature. My political account of money has far-reaching implications for the normative analysis of the global monetary system and the justification of the economic inequalities consequent upon it. (shrink)

Dr Devi Sridhar, Department of Politics and International relations, University of Oxford, All Souls College, High St, OX1 4AL UK, Email: devi.sridhar{at}politics.ox.ac.uk ' + u + '@' + d + ' '//--> Abstract This paper discusses the politics of access to essential medicines and identifies ‘space’ in the current system where health concerns can be strengthened relative to trade. This issue is addressed from a global governance perspective focusing on the main actors who can have the greatest impact. (...) These include developing country coalitions and citizens in developed countries though participation in civil society organisations. These actors have combined forces to tackle this issue successfully, resulting in the 2001 Doha Declaration on Public Health. The collaboration has been so powerful due to the assistance of the media as well as the decision to compromise with pharmaceutical companies and their host countries. To improve access to essential medicines, six C's are needed: coalitions, civil society, citizenship, compromise, communication and collaboration. CiteULike Connotea Del.icio.us What's this? (shrink)

Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a vantage (...) point from which to evaluate recent reforms by the Organisation for Economic Co-operation and Development. (shrink)