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This article provides a "how to" approach to achieve a step-up in basis for assets owned by an S corporation upon the death of the sole shareholder. First, the tax implications of distributions of assets from an S corporation are reviewed. With the basics established, an analysis in which an S corporation sells an appreciated asset after the death of the shareholder is given. The article then determines what result is obtained if the asset is not sold but simply distributed, conclusively demonstrating that the tax implications to the taxpayers are identical whether the asset is sold or simply distributed. A final example is a reminder that this technique works for a sole shareholder of an S corporation but will not address the concerns of surviving shareholders if multiple shareholders are involved. This analysis encourages advisors to strongly consider the liquidation of a decedent's S corporation to receive a step-up in the basis of the decedent's S corporation's assets without increasing the decedent's tax liability. [ABSTRACT FROM AUTHOR]

Our research empirically examines the relationship between tax avoidance and the likelihood of incurring a tax-related restatement, as well as the effects tax restatements have on future tax avoidance behavior. We predict and find that the association between tax avoidance and the likelihood of a tax-related restatement is nonlinear. Specifically, both relatively high levels and relatively low levels of tax avoidance compared to peer firms increase the likelihood of incurring a tax-related restatement. We consider whether the increased likelihood for high avoiders is attributable to obfuscation necessary to escape detection of tax avoidance or weak corporate governance. For high avoiders, we find evidence that both obfuscation and weak corporate governance may contribute to the likelihood of a tax-related restatement. As low avoiders should not need to obfuscate, we focus on corporate governance and find an increased likelihood when governance is weak. In response to a tax-related restatement announcement, we document a decline in tax avoidance for firms that have relatively high tax avoidance prior to the restatement announcement. We attribute this to the increased level of Internal Revenue Service (IRS) monitoring and strengthening of corporate governance that we observe post-restatement announcement. In contrast, we do not find evidence that low avoidance firms alter their tax avoidance after a tax-related restatement announcement, consistent with our finding that corporate governance does not improve post-restatement for low avoiders. [ABSTRACT FROM AUTHOR]

This paper studies tax-minimizing investment, whereby firms tilt capital purchases toward year-end to reduce taxes. We use this pattern to characterize how taxes affect investment behavior. We exploit variation in firm tax positions from administrative data to confirm that tax minimization causes spikes. Spikes increase when firms face financial constraints or higher option values of waiting. Cumulative investment does not completely reverse after spikes. We develop an investment model with tax asymmetries to rationalize these patterns. Both depreciation motives (later investments face lower effective tax rates) and option value motives (tax asymmetry implies time-varying opportunities to minimize taxes) are necessary to fit the data. (JEL G31, G38, H25) [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Roth accounts are supposed to be easy. However, nonqualified Roth IRA distributions can be fiendishly complicated and employer Roth issues are mind boggling. With the SECURE Act 2.0 emphasizing employer Roths, advisors need a strong review of all Roth issues. Although SECURE 2.0 harmonized the required minimum distributions (RMD) rules, taxation of nonqualified distributions strongly favors Roth IRAs over employer Roth accounts. Advisors who understand the details can increase their assets under management (AUM) while serving the clients' best interests. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Effective policy tools are urgently needed to enable the United States to keep pace with international climate goals. “Feebates”—fees applied to the purchase of vehicles with higher emissions and rebates for clean ones—have become an effective and increasingly common strategy for shaping vehicle markets in European countries. A holistic policy framework that will accelerate the transition to zero emission vehicles (ZEVs) in the US will likely include strong federal policies such as sales mandates, purchase fees for higher emission vehicles, and purchase incentives for ZEVs. Researchers from the University of California, Davis examined what makes a feebate policy work and how this strategy can be leveraged to shift US vehicle markets. The research included a review and analysis of feebate mechanisms in European countries. This policy brief summarizes research findings and provides policy implications. View the NCST Project Webpage

Dual taxation in Indian Country happens when a state assesses taxes on private, nontribal activities or transactions on tribal land in addition to taxes assessed by a tribe. This paper analyzes the economic consequences of dual taxation. The paper sketches the evolution of dual taxation in case law, presents a conceptual economic model for analyzing how tribal tax revenues can affect economic welfare, and suggests a systematic way to undertake a balancing analysis that would promote a more consistent approach to balancing tribal and state interests. This conceptual approach can be applied in future research.

We cover all things "digital assets," including IRS notices, nonfungible tokens (NFTs), the Infrastructure and Investments Jobs Act, IRS Tax Tips, Biden administration proposals, recent Congressional activity, and IRS proposed regulations on brokers' reporting requirements. [ABSTRACT FROM AUTHOR]

I examine whether competition from domestic industry rivals affects firms' proclivity to undertake foreign direct investment (FDI) and their country location choices. I find that competition affects foreign production decisions and the geography of international investments. While firms enduring stiffer competition are significantly less likely to undertake FDI, this effect is heterogeneous across firms. Competition deters FDI more strongly when costs are heavier, whereas it has weaker effects when efficiency is higher, growth opportunities are valuable, and cash reserves are higher. FDI location models suggest that when going abroad, firms facing stronger competition are more likely to pursue economies of productivity and taxation. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article investigates the development of the market for influencer marketing in Sweden. It does so by focusing on the issue of 'stuff' sent to influencers. Such exchanges can be framed in different ways: e.g. stuff sent for the purpose of earning media, or as compensation for a marketing service. Drawing on the notion of framing in Callonian economic sociology, the paper identifies three 'framing practices': (1) framing the sending of stuff to influencers in individual exchanges, (2) reframing exchanges to put them in new light, or (3) preframing how exchanges ought to be performed. In efforts to frame exchanges of stuff, their broader context, and how stuff should be taxed, influencers, marketing professionals and the Swedish Tax Agency contribute to shaping the market for influencer marketing. [ABSTRACT FROM AUTHOR]

To mitigate climate change and air pollution, multiple US states and other countries have beensetting and adjusting goals and policies aimed at shifting sales from conventional, fossil-fuel–powered vehicles to plug-in electric vehicles (PEVs), defined as plug-in hybrid and battery electric (all-electric) vehicles. For example, US policies have offered federal tax credits for the purchase of PEVs, with limits set on how many PEVs from a single manufacturer, which PEVs, and which consumers qualify. A key to developing or adjusting these policies is understanding how financial incentives affect consumers’ decisions to purchase or lease PEVs. To better understand the impact of financial incentives on PEV leasing and purchasing, researchers at the University of California, Davis, analyzed survey responses from approximately 2,800 California PEV owners. The survey asked: If the federal tax credit were not available would you: purchase or lease the same PEV, switch to a different PEV, switch to a conventional or hybrid (non-plug in) vehicle, or not acquire a vehicle at all? This policy brief discusses findings from those survey responses and provides policy implications. View the NCST Project Webpage

ABSTRACT In this work, we look at the role played by cultural values on individuals' tax preferences towards contributing to public goods. More specifically, looking at the transition economies of Central and Eastern Europe (CEE) and the Former Soviet Union (FSU), we analyse the role of specific cultural values in the willingness of an individual to pay more taxes with the aim of improving public good provision relating to education, health and support of people in need, as well as to combat climate change. To this purpose, we integrate Hofstede's cultural dichotomy individualism–collectivism with Schwartz's cultural dichotomy embeddedness–autonomy, as both capture similar values regarding group interest and self‐determination. We posit that individual values aligned with the concept of individualism/autonomy will be associated with a greater willingness to contribute towards public good provision. Our analysis exploits data from the third wave of the Life in transition Survey (2015–2016). Our analyses reveal that respondents' willingness to contribute to different types of public and common goods is positively associated with them holding values compatible with individualism/autonomy. These associations are statistically significant and robust to changes in specifications and estimators and to changes in the sample investigated.. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Over the past two decades, tax nudging has gained popularity as a method to boost tax compliance and help revenue authorities increase tax collection. However, most evidence on the effect of behaviourally informed tax letters comes from environments with high administrative capacity, which raises doubts about its generalizability. Against this background, this article tests the compliance effect of including messages that trigger deterrence or reciprocity beliefs in tax letters through a randomized controlled trial implemented in two mid‐sized Mozambican municipalities, Vilankulo and Dondo. Conducted in 2018, the experiment focuses on property taxation, a tax overwhelmingly perceived to perform well below its potential in many low‐ and middle‐income countries. The analysis relies on administrative data and exploits the complete universe of registered property tax taxpayers, including individuals and enterprises. The results indicate that (i) receiving a notification letter – not necessarily common practice in many contexts – has a significant positive impact on compliance; (ii) among enterprises, the message alluding to reciprocity backfires, while the most effective message to include generally is the one alluding to deterrence; and (iii) previously compliant taxpayers react negatively to the letter, regardless of the message included. These results carry relevant policy implications, indicating the large scope for behaviourally informed letters to help increase tax compliance, even in low administrative capacity settings. [ABSTRACT FROM AUTHOR]

The research aims to analyze the considerable Brazilian taxes ICMS and IPI levied on consumer products, which significantly affects low-income women, promoting gender inequality and distancing the effectiveness of social justice. The question that is intended to be answered is how do low-income women constitute themselves as more harmed by the ICMS and IPI taxes levied on consumer products? The research techniques are bibliographic and documentary, of a qualitative nature, and deductive method. Based on the data presented, it is possible to affirm that low-income women in Brazil are neglected by Brazilian taxation, since differences in consumption behavior in relation to men are not considered. These women are largely responsible for taking care of the family, which makes the high rate of exclusively feminine products and subsidies linked to the needs of their families go against the principles of the Federal Constitution. It is essential to adopt a more egalitarian tax policy, which includes lower taxation for exclusively female products, such as contraceptives and hormonal products (IUDs), as is the case with male condoms, classifying them as essential products. [ABSTRACT FROM AUTHOR]

Multinational enterprises (MNEs) take advantage of local differences in their global location of assets and activities. Scholarship in economic geography and international political economy associates value-producing entities organized in Global Value Chains (GVCs), and wealth-protecting entities in Global Wealth Chains (GWCs). At the aggregate level, these are often associated with different geographical manifestations, with GVCs centered around "production hubs" and GWCs around "offshore jurisdictions." This indicates an asymmetrical geography between value and wealth with a low level of entanglement. This does not account, however, for the ways value and wealth are governed within MNEs. We investigate how the firm-territory nexus can be understood across scales and what this implies for the geographical overlap between GVCs and GWCs. While there is seemingly limited entanglement of GVC and GWC activities at the macro scale, at the meso scale there are overlaps and significant entanglement at the micro scale. This implies value and wealth are more geographically aligned than previously thought, and that initiatives aimed at regulating these chains needs to address practices within MNEs rather than targeting arbitrary geographies at the country level. [ABSTRACT FROM AUTHOR]

The psychological study of resilience has increasingly underscored the need for children and families to access material and psychological resources to positively adapt to significant stress. Redistributive policies—policies that downwardly reallocate society's social and economic resources—can offer economically disadvantaged families sustained access to these resources and mitigate the harmful impacts of adversity. This conceptual article builds upon and integrates insights from psychological and policy research to develop a unifying multilevel resilience framework, which we call the Social Determinants of Resilience. We examine four U.S. redistributive policies that have been extensively studied for their effects on child and family outcomes as case studies: (1) Medicaid expansion; (2) the Earned Income Tax Credit; (3) childcare subsidies; and (4) Temporary Assistance for Needy Families. Informed by a scoping review of each policy, we propose that redistributive policies promote children's resilience through three mechanisms by (1) increasing families' resource and service access; (2) reducing family stress; and (3) enhancing adaptive cognitions, emotions, behaviors, and interpersonal processes that protect against the development of psychopathology and promote positive mental health outcomes. Highlighting current evidence for these resilience mechanisms as well as gaps in knowledge, we conclude by setting a multidisciplinary research agenda that can leverage this conceptual framework to advance the science on how redistributive policies enable children and families to thrive. Public Significance Statement: Policies that support economically disadvantaged families such as Medicaid expansion, the Earned Income Tax Credit, childcare subsidies, and the Temporary Assistance for Needy Families program mitigate adversity and promote children's resilience. This article proposes a conceptual framework for how psychological and policy research on resilience can be integrated to identify the mechanisms through which these policies promote the human capacity to thrive. [ABSTRACT FROM AUTHOR]

Everyone has the right to education, work, healthcare, participation in cultural life and community, and rest and leisure. Many groups of people however experience inequities in many aspects of life. One such group is persons with disabilities. The aim of this paper is to explore the lived experiences of persons with disabilities in Trinidad and Tobago by examining the complaints lodged with the Equal Opportunity Commission. Using a basic interpretive design, files related to four categories, namely, education, goods and services, accommodations and employment, are examined. Findings indicate various attitudinal, environmental and institutional challenges across all categories as well as financial, psychological and quality of life implications. Against the backdrop of various conceptualisations of the social model of disability and the social relational experiences of disability in the local setting, policy and practice recommendations are presented to support wellbeing for persons with disabilities in Trinidad and Tobago. Points of interest: Experiences of persons with disabilities are examined across four categories simultaneously, i.e. education, goods and services, accommodations and employment. Experiences among examined categories demonstrate inconsistencies in national and organisational policies to promote equal rights among persons with disabilities. Guidance on disability disclosure and measures to promote equal rights among persons with disabilities after disability disclosure are absent. Ambiguity and neglect of current social situations regarding the eligibility criteria of social assistance grants contribute to double disadvantage. The development of a social model of disability and wellbeing is recommended to promote equal rights among persons with disabilities. [ABSTRACT FROM AUTHOR]

In October 2021 136 countries reached a political agreement to transform the global tax regime for the first time since its creation. The disconnect between the digitalized economy and the global tax system was a key driver of the agreement, but it was not sufficient as negotiations only a few years earlier had failed to address the problem. This article advances a three-part explanation to resolve this puzzle. First, developments on one side of the Atlantic changed the default conditions and so increased support for compromise in the other. Second, those changes enhanced the bargaining power of higher-tax jurisdictions relative to lower-tax ones. Third, the Biden administration saw securing a multilateral agreement on minimum corporate taxes as a way to realize domestic tax objectives. The linking of the issues gave it an incentive to compromise on taxing the digital economy and paved the way for agreement. [ABSTRACT FROM AUTHOR]

Background and aims: Tobacco product excise taxes are a cost‐effective method for reducing tobacco consumption, but industry pricing and marketing strategies encourage consumers to engage in price‐minimizing behaviours (PMBs). We investigated the relationship between tobacco tax increases and PMBs, measuring whether PMBs intensify following tax increases, whether low‐income consumers with higher nicotine dependence are more likely to engage in PMBs and whether PMBs are negatively related to smoking cessation. Method: This was a systematic review with meta‐analysis of cross‐sectional and longitudinal studies from seven databases up to March 2023, using studies that reported any product‐ and purchasing‐related smoking behaviours post‐tobacco tax increase in a general representative population. Sixty‐eight studies were quality‐assessed using the Newcastle–Ottawa scale. All studies were narratively synthesized, with five studies involving 13 068–26 575 participants providing data for pooled analyses on PMBs [purchasing lower‐priced brands, roll‐your‐own (RYO) tobacco and cartons] pre‐ and post‐tax increases using a random effects meta‐analytical model. Results: Fifty‐seven studies reported on legal PMBs, and 17 studies reported illicit cigarette purchasing. Meta‐analysis showed that consecutive tax increases were positively associated with purchasing RYO [odds ratio (OR) = 1.60, 95% confidence interval (CI) = 1.04–2.46], especially in higher tobacco taxing environments, with substantial heterogeneity (I2 = 96%). Lower income and higher nicotine dependence were associated with purchasing lower‐priced brands and RYO, whereas higher income and nicotine dependence were associated with purchasing cartons, large‐sized packs and cross‐border sales. Less evidence associated illicit tobacco purchases with tax increases or PMBs with smoking cessation. Conclusions: Tobacco purchasers' PMBs vary widely by state, country and time‐period within countries. Both legal and illegal PMBs, potentially influenced by industry pricing tactics, may exacerbate health inequalities and dilute the public health benefits of tobacco tax increases. [ABSTRACT FROM AUTHOR]

Background: Local taxes play a vital role in contributing significant socio-economic development and welfare in the city. This paper describes the level of awareness of micro-enterprises in local taxation. Objective: This study wants to comprehensively describe and conduct a detailed analysis of the level of awareness among micro-enterprises regarding local taxation in Pagadian City, how such awareness helped these owners manage their business operations, and where they stay informed about local tax ordinances. Method: This research employed a mixed-methods sequential explanatory design using a survey questionnaire. Then, the weighted mean and standard deviation, with the help of SPSS, were used to analyze the quantitative part of the research. It drew inspiration from Sharan Merriam's work, which emphasized the importance of patterns and themes. Results: This study revealed that micro-enterprise owners exhibit a high level of awareness regarding business taxes but need more awareness of amusement taxes. Awareness helped the owners in their business operations in the following ways: avoid penalties, smooth business operation, good decision-making, proper management, improvement skills, lessening tax stress, good reputation, successful business, business improvements, understanding customers, and properly registered. Additionally, the Bureau of Internal Revenue (BIR) emerged as the predominant source of knowledge concerning local tax ordinances. Conclusion: In Pagadian City, most micro-business owners understand local taxes. They know about Business Tax, which applies to all businesses, regardless of size. However, they must learn about amusement taxes due to the complex Philippine tax system. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We examine how taxation might influence the relationship between automation and employment dynamics. The results obtained through a survey experiment with 2,000 entrepreneurs residing in the U.S. show that the implementation of a robot tax leads to a significant decrease in the inclination of entrepreneurs to reduce workforce levels. Conversely, an equal but negative robot tax, functioning as a reward for automation, motivates entrepreneurs to downsize their workforce. Nevertheless, the impact of the former outweighs that of the latter. Among participants who place higher value on automation we observe a 0.174 increase in the log-odds of reducing the workforce and a 0.312 decrease in the log-odds of reducing automation equipment. These changes are statistically significant at the 1% level. With respect to possible gender effects, male entrepreneurs are found to have a greater likelihood of firing employees, regardless of the treatment. [ABSTRACT FROM AUTHOR]

This study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a "smokescreen" of tax avoidances. [ABSTRACT FROM AUTHOR]

We examine the Netherlands around the Second World War, where the occupying Nazi regime overhauled the country's corporate tax regime and introduced a profit tax of 55 per cent. We estimate that the new tax regime cost investors at least 300 million guilders, an amount equivalent to 5 per cent of Dutch GDP in 1940. We demonstrate that the tax introduction changed the financing of Dutch businesses. In particular, we find strong evidence that debt financing increased because it provides a tax shelter. The changes in taxation also led to an after‐tax reduction in the cost of debt, which had large real effects on firm investment. After the end of the war, firms with more leverage had higher capital expenditures. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the aftermath of the establishment of the republican regime in Turkey in 1923, the policy of economic dirigisme began to dominate the markets step by step. This article aims to analyse the effects of economic dirigisme on maritime trade for a quarter of a century and furnishes an illustrative case delineating how the government’s favoured economic policy attenuated the developmental prospects of maritime commerce. Throughout this temporal span, endeavours advocating a laissez-faire market policy found themselves systematically marginalized, as the juggernaut of economic dirigisme unfolded. The corollary of this policy was a precipitous decline in the operational efficiency of maritime trade. The proclivity for deploying antiquated ships escalated the inherent risks of maritime accidents. Legislative initiatives, exemplified by the promulgation of cabotage laws and the imposition of onerous taxes, erected formidable impediments that curtailed the operability of foreign-flagged vessels in Turkish ports. Concurrently, the waning trade potential cast a pall over the developmental trajectory of Anatolian cities. [ABSTRACT FROM AUTHOR]

The mandate of tax agencies seems clear: to secure revenue for the government and ensure taxpayer compliance. Yet for decades, the Internal Revenue Service (IRS) has regularly facilitated violent immigration enforcement. Scholars and the public have paid significant attention to the state and local policing of immigration law. But the role of tax bureaucrats as generals—not mere foot soldiers— has largely been overlooked. This Article corrects that oversight. Building on emerging critiques of the tax system, I first describe tax agency leadership in immigration raids, holding the dry mechanics of agency procedures up against stark examples of IRS complicity in civil rights violations. I then raise several concerns about tax agency involvement in immigration enforcement. After describing the tax-law origins of immigration raids’ constitutional exceptionalism, I assess residual constraints on tax agency involvement in these raids: information safeguards, suppression under immigration regulations, and civil rights liability. Finally, I propose reforms to better align tax agency efforts with their revenue-generating mission and to protect immigrants caught in the crosshairs. Those reforms include redesigning criminal tax investigations, crafting interagency agreements, and providing immigration relief. The collaboration of such disparate agencies— here the IRS and Immigration and Customs Enforcement (ICE)— reminds us of administrative cooperation’s hidden costs. [ABSTRACT FROM AUTHOR]

Vacancy taxes are an increasingly popular solution to the paradoxical problem of high housing demand coupled with high vacancy. Cities across the country facing housing shortages have either implemented or are considering adopting vacancy taxes to encourage property owners to rent or sell their property. Soon after San Francisco adopted a vacancy tax with one of the broadest definitions of vacancy, property owners lobbed a constitutional challenge under the Takings Clause, taking advantage of a moment of doctrinal instability. This Comment seeks to make sense of how this and similar potential challenges would fare, given an expanding, property-protective takings doctrine, but a high constitutional tolerance for taxes. Using the San Francisco vacancy tax as a concrete example, this Comment evaluates possible arguments that the tax effects a regulatory or physical taking. It contends that even this stringent vacancy tax would not be a taking under either framework, and highlights elements of a different vacancy tax or regulation that may tip the scales of this analysis. It explores original understandings of land use (and nonuse) regulations to argue that fines levied on the non-productive use of property are a background principle of property law that generally precludes the conclusion that vacancy taxes are takings. [ABSTRACT FROM AUTHOR]

Tech media giants are no strangers to controversy in relation to the payment of corporate tax, such as the cases of Apple and Facebook (Meta) in Ireland, Alphabet (Google) in the UK and Amazon in Luxembourg. While the tech media giants are not the only global corporations that take advantage of international tax avoidance opportunities, this paper argues that their hypermobility and unprecedented cash assets place them especially well to take advantage of these practices. Moreover, the nature of some of the commodities, such as information, software or intellectual property that can be moved at the touch of a button; or even a simple re-conception of where the property resides can mean a state gaining or losing billions of dollars. This paper will explore how tech media giants are redefining property and commodity forms and how this allows for creative tax policies. Moreover, the conception of where immaterial commodities, such as pure information, is located (or not located) challenges tax collection strategies for the state. To explore these conceptions, this paper discusses the ideology surrounding the tech media industry, a particular brand of liberalism coined the 'Californian Ideology': An ideology that can sometimes be described as transgressive, but also one that may legitimise tax avoidance. The ideology gives a somewhat nebulous definition of what property is (and isn't) and its location or non-location, thereby negating justification for taxation. [ABSTRACT FROM AUTHOR]

This article explores the development of capitalism in Palestine under British colonialism and the Zionist settler colonial project. It examines first, Israel's internal and external capitalist dynamism, including its treatment of its non-European citizens, namely indigenous Palestinians, and non-Ashkenazi (Arab) Jewish settlers. Second, it explores the state's interdependent relationship with Western, especially US imperialism. The article argues that the British colonial state was crucial in enabling the Zionist project to materialize, leading to weakening the socio-economic fabric of the Palestinians in their own lands and homeland, creating a favourable condition for the Zionist project to gradually penetrate the land of Palestine and dispossess its population. As a European (Jewish) settler colonial movement, Zionism, founded on racism and racialization, aimed at establishing a new Jewish enclave separate and independent from the indigenous Palestinians. This separateness made it resemble apartheid South Africa, yet the historical specificity of Palestine, where the Zionist settlers did not just alienate, exclude and when needed, use and exploit the Palestinians, but also expelled the indigenous Palestinians and claim Palestine as a 'pure' Jewish state. [ABSTRACT FROM AUTHOR]

In 2017 the Scottish Government passed the Child Poverty (Scotland) Act with the commitment to significantly reduce the relative child poverty rate from the current prevailing level of around 25% to 10% by 2030/31. In response, the government introduced the Scottish Child Payment (SCP) that provides a direct transfer to households at a fixed rate per eligible child – currently £25 per week. In this paper we explore, using a micro to macro modelling approach, the effectiveness of using the SCP to achieve the Scottish child poverty targets. While we find that the ambitious child poverty targets can technically be met solely using the SCP, the necessary payment of £165 per week amounting to a total government cost of £3 billion per year, makes the political and economy-wide barriers significant. A key issue with only using the SCP is the non-linearity in the response to the payment; as the payment increases, the marginal gain in the reduction of child poverty decreases – this is particularly evident after payments of £80 per week. A 'policy-mix' option combining the SCP, targeted cash transfers and other policy levels (such as childcare provision) seems the most promising approach to reaching the child poverty targets. [ABSTRACT FROM AUTHOR]

Taxes play an essential role in financing development policies and correcting income inequalities. In this paper, we study the reasons behind the support among the Mexican population for increasing or introducing new taxes, under two different progressivity schemes. Through a face-to-face survey representative of Mexican metropolitan areas, we find that there is substantial support for increasing taxes for high-income groups and corporations. The introduction of new taxes for these groups has a mean support of 47.6% (in comparison with 19.5% for those without a threshold). Increasing taxes for these groups, on the other hand, has a mean support of 31.9% (in comparison with 7% for the taxes paid by the general population). This desire is mediated by the perception that high-income groups do not fulfill their tax obligations. We also find that factors traditionally related to equity and equality of opportunities are less relevant, which suggests that this support could be driven by the desire to equalize outcomes. [ABSTRACT FROM AUTHOR]

This article interrogates the impacts of different types of family benefits expenditures on the positive relationship between female employment and fertility rates in developed welfare states. It does this by theorizing how these family benefits align with welfare state regimes' preferences for different normative gender-role ideologies. Rather than treating family benefits as a monolith, this article investigates the impact of disaggregated expenditures in the Organisation for Economic Co-operation and Development (OECD) family policy database (1. services and in-kind benefits, 2. child-related cash benefits and 3. tax-based financial support for children) on both female employment and fertility rates. This is done using pooled time-series analysis covering the period 2000–9. The analysis yields evidence that expenditure most reflecting a 'full egalitarian' gender ideology including service and in-kind benefit provision has the most positive association with female employment and fertility due to an emphasis on defamiliarization. The picture for child-related cash benefits is mixed due to the presence of cash transfer provisions not employment-contingent captured in the indicator. In contrast, tax-based financial support for children harms female employment, reflecting a maternalistic 'traditional' ideological orientation, but is positive for fertility rates indicating a moderate pro-natal effect of tax-based financial support for children. [ABSTRACT FROM AUTHOR]

In the last decades, several countries introduced new income-tested child benefits and targeted in-work tax credits to boost the income of low-income families. Inspired by the power resource theory, I postulate that left-wing governments tend to increase benefits to low-income families because their ideology favours redistribution and to consolidate the vote of low-income families, but that both right- and left-wing governments increase benefits for middle-income families. The impact of left-wing governments should be stronger in countries with a weak bargaining system as social partners are unable to reduce inequalities between families. To demonstrate this argument, I use statistical analyses based on OECD data to measure the effect of government ideology and corporatism on the level of benefits received by low- and middle-income families in OECD countries from 1982 to 2019. The results indicate that left-wing parties have a significant impact on benefits received by low-income families, but not on benefits received by middle-income families. Also, even though corporatism is associated with different types of child benefits, it does not influence the relationship between left-wing governments and benefits received by low-income families. [ABSTRACT FROM AUTHOR]

The article focuses on Robert Nozick's provocative comparison of taxation to forced labor, a bold assertion that aligns with other notable quotes about taxation. Topics include historical perspectives on taxation from Jean-Baptiste Colbert and Ben Franklin, legal viewpoints on the power of taxation from Chief Justice John Marshall, and Oliver Wendell Holmes's nuanced view on the role of taxes in supporting civilized society.