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This chapter reviews current research related to prevention, early interventions, and treatment strategies for "food addiction." However, the paucity of directly relevant investigation resulted in the necessity to broaden the focus to include studies in the area of general addiction disorders, and those targeting compulsive overeating and chronic weight gain. Included are discussions of school-based interventions aimed at reducing caloric intake, such as taxation on sweetened-beverage consumption, and the increased availability of fruits and vegetables in cafeteria menus. Consideration is also extended to discussions about the efficacy of public health policies and regulatory agencies aimed at reducing consumption of highly caloric foods at the population level – based on evidence of their addictive properties. This approach is based on past evidence that increasing prices and decreasing ease of access has reduced use of other addictive substances such as nicotine. Applied to addictive foods, this may indicate that implementing taxes on foods such as sugary candy and soda may aid in reducing consumption. Regarding treatment, although more focused research is still needed, perhaps the most promising evidence-based strategies occur in the field of cognitive interventions, which target hedonic overeating. These approaches are mostly theory driven and mesh with an experimental-medicine approach toward intervention development. It was also concluded that future research should carefully assess possible moderating effects of prevention/intervention and treatment approaches, including individual differences in sex/gender, personality traits such as impulsivity, and varying patterns of compulsive overeating. In addition, it would behoove future researchers to include standardized control groups in order to understand better the theoretical bases on which the interventions and treatments have been developed.
The tax system incentivizes automation, even in cases where it is not otherwise efficient. This is because the vast majority of tax revenue is derived from labor income. When an AI replaces a person, the government loses a substantial amount of tax revenue - potentially hundreds of billions of dollars a year in the aggregate. All of this is the unintended result of a system designed to tax labor rather than capital. Such a system no longer works once labor is capital. Robots are not good taxpayers. The solution is to change the tax system to be more neutral between AI and human workers and to limit automation’s impact on tax revenue. This would be best achieved by reducing taxes on human workers and increasing corporate and capital taxes.
We use a New Keynesian DSGE model with search frictions on the housing market to evaluate how financing a labor tax reduction by higher property taxation affects the real economy and welfare. Search on the housing market enables us to explicitly model stocks and flows, which is necessary to differentiate between recurrent property taxes (levied on stocks) and property transaction taxes (levied to flows). We find that using recurrent property taxation as financing instrument outperforms other instruments although all policy measures increase aggregate economy-wide welfare. Our simulations suggest that using property transaction taxation as financing instrument is the least favorable measure.
Special Economic Zones (SEZs) have been a huge success and brought a great number of benefits to the whole world. With different kinds of incentives, SEZs have created favorable conditions in order to attract foreign investors. In this article, several specific issues are considered. First, whether SEZs are legal under international economic law (IEL). Second, what kind of specific issues they raise under IEL. Thirdly, what measures governments can take in order not to be challenged. The first section illustrates the definition of SEZs and their rapid development; the second section will consider the interaction between SEZs and international tax law, especially the base erosion and profit shifting (BEPS) Action 5; the third section focuses on the relationship between SEZs and investment agreements and the disputes raised as a consequence; the fourth section will talk about SEZs and the World Trade Organization (WTO), as some incentives used by SEZs may not be compatible with WTO regulations. The article shows that SEZs can be harmful. For one thing, tax incentives applied in SEZs may lead to tax evasion, and the competitive circumstances between states may be changed. For another thing, the frequent changes of policies in SEZs may result in indirect expropriation, and investor-state arbitration under investment treaties can be used by foreign investors to protect their SEZ-related benefits. In addition, although WTO rules do not explicitly regulate SEZs, a number of measures, such as subsidies, do fall under the ambit of WTO rules, and these measures cannot be discriminatory.
Value Added Tax (VAT) is a tax on the value added at each stage of the production and distribution process and on the importation of goods. VAT registered importers in Uganda are charged the statutory VAT rate of 18 per cent, however, importers that are not VAT registered are charged both the 18 per cent and an additional 15 per cent, which is designated “Domestic VAT”. The statutory basis of the 15 per cent is unclear. Domestic VAT appears to be a tax created by the Uganda Revenue Authority in a bid to raise revenue from a largely non-compliant base. The legality of the tax was challenged in Margaret Akiiki Rwaheru and 13,945 Others v Uganda Revenue Authority. The court ruled that Domestic VAT was irregular when applied to importers who qualified to register for VAT but had not registered, but was illegal when applied to importers who did not qualify to register for VAT. Despite this ruling, the URA has continued to charge all importers Domestic VAT, regardless of whether they qualify to register for VAT. This article seeks to re-examine the legality of Domestic VAT.
In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities take place. The world's jurisdictions then embarked on implementing the template. Examining the legal framework subsequently put in place for the taxation of intangibles in Nigeria, this article argues that the distinct regimes for connected and unconnected persons’ transactions create flaws. It further asserts that these flaws are consequences of the conflict between the policy that underpins the legal framework and other policies in the country. It concludes that the legal framework may not be a “Swiss army knife” (providing Nigeria with all that is needed to combat transfer pricing issues associated with the transfer of intangibles by connected persons), as it creates issues that have undesired consequences for the taxation as well as the economic system.
Chapter 7 scrutinizes Burke’s economic insights in Observations on a Late State of the Nation, his speech defending the commercial policy of the Rockingham party, of which Burke was a prominent member in Parliament. The speech tends to be neglected in the study of Burke, but it contains many early clues about his emerging conception of political economy that I shed light on, such as his views that balance-of-trade theory is misguided; free trade promotes collective prosperity; and arbitrary systems of revenue undermine commercial progress. This section also supplies an examination of Burke’s remarks on commerce and the Navigation Acts in his two famous speeches on Anglo-American relations, Speech on American Taxation and Speech on Conciliation with America. The thrust of both speeches is that Britain should reestablish its theoretical imperial authority over the American colonies, but it should also allow American industry to flourish free from excessive government entanglements. Burke also provided a qualified defense of the Navigation Acts in the speeches, arguing that the Acts were partially responsible for the collective commercial enrichment of England and America in the eighteenth century.
Rare earth element extraction induces environmental damages and the balance problem. In this article, we show that recycling can challenge both problems in a two-period framework. We also find other results depending on the amount of scrap that can be recycled. If the recycling activity is not limited by available scrap, it does not change extraction in the first period. Environmental taxes on extracted quantities reduce extraction and favor recycling. But if the recycling is limited, the extractor reduces extraction in period one, adopting a foreclosure strategy, and environmental taxes can decrease recycling. In all cases, environmental taxes are never equal to the marginal damage from pollution, in order to take into account the recycling effect.
Public policies are important in promoting gender equality. Family policies, parental leave and formal childcare provisions may help support the female labour supply, while gender quotas may be useful in reducing the glass ceiling. Other provisions in the labour market, such as flexible work arrangements and new forms of job flexibility, have also proved to play a relevant role. This chapter explores how these policies are effective in addressing gender gaps. The chapter concentrates on the relationship between public policy and gender equality, taking into account how difficult it is to identify the effects of the presence of public policy and its impact on gender equality. The chapter starts from family policy and then moves to taxation, to measures in the labour market and finally pensions.
In the late 1620s, Prince Khurram was serving his punishment posting as governor of Deccan, while his sons were held hostage at the imperial court by his own father, Emperor Jahangir. Prince Khurram, who would eventually assume the imperial Mughal throne as Shah Jahan in 1628, was being punished for armed rebellion, which had also seen him attempting to build a military and political base in the sūba (province) of Malwa, until he was chased across the country by the imperial army and eventually defeated. While embroiled in imperial high politics, Prince Khurram found the time to issue a nishān (a princely order) confirming the appointment of a man called Mohan Das to the post of qānūngō (local official maintaining tax records) of the pargana (district) Dhar.
This chapter introduces the political geography of the region called Malwa in central India: a sultanate from the thirteenth century, a Mughal province from the sixteenth, a Maratha state from the eighteenth, and a British-controlled princely state from the nineteenth. It traces the area of operations of the book's protagonists, relating that area to key commercial and military routes that traversed the region, and the petty Rajput domains that dotted and shaped the territory. The chapter serves to evoke the context of entrenched knots of military-political pwer together with the shifting of empires, within which the family of landlords staked their claims.
The ways that social spending policies are run by fiscal welfare through the tax system remain relatively neglected, while the costs and impact of public expenditure are constantly under scrutiny. Mostly means-enhancing in contrast to much means-tested public spending, the costs of social tax reliefs are little examined, their distributional impact even less so. This article considers what is needed to provide a better basis for the development of robust and flexible policies for establishing, managing and evaluating fiscal welfare that can contribute to building a more open and equal society. Particular attention is given to increasing accountability and assessing tax and public spending activities together when they benefit the same target group; and to reducing inconsistencies of treatment in comparable tax and public schemes.
The article reviews the limited existing social policy literature on taxation and sets out a case for the incorporation of the study of taxation into the accepted remit of social policy. Social policy has historically been concerned with the services and benefits which flow from public expenditure, and people’s experiences of them, rather than with taxation, and the contributions by individual researchers have tended to remain marginal to the main focus of social policy. The article offers a speculative account as to why taxation has remained peripheral to social policy and presents three arguments for the mainstreaming of tax in social policy’s domain of study. These concern the role of taxation in shaping the distribution of resources, a fundamental pre-occupation of social policy; the contribution social policy scholars can make to shaping a new discourse surrounding taxation, foregrounding issues of equity and need; and how social policy’s engagement with taxation can influence the politics of the welfare state.
Considers tax treaty limitations on residence country taxing rights, including the obligation to provide foreign tax relief and methods of relief for double taxation, especially the exemption method and credit method. The treaty obligation is compared to the limited approach under EU Law. The separate legal identity of corporations causes two problems for foreign tax relief. First, economic double taxation of corporate income results if the tax charge cascades on distributions up a chain of corporations. Methods of underlying foreign tax relief or indirect foreign tax relief are considered. Second, controlled foreign corporations may be used as a dividend trap or method of avoiding tax. Rules to address these are discussed. The second heading considers methods of calculating foreign income and the impact on foreign tax relief. Here there are few rules in tax treaties but burgeoning EU case law. Allocating expenses between foreign and domestic activities is critical when calculating the volume of exempt foreign income or, under the foreign tax credit method, the limitation on credit. Expenses may produce losses. The treatment of foreign losses on domestic income and domestic losses on foreign income are considered. Finally, cross-border intragroup losses under various systems of group relief are considered.
The provision of taxation relief to support pension savings has become a large and expensive aspect of the welfare state in many countries. Among OECD member states this exceeds $200 billion in revenue forgone each year. Previous research has consistently found this fiscal welfare to have pronounced regressive distributive outcomes. However, little is known about the gendered impact of these fiscal welfare supports, a void this article addresses. Using data for Ireland the article finds that the current structure of fiscal welfare supports notably favours males over females. Nominal contribution levels are higher among males, and males are more likely to be active contributors to pension savings. The associated tax supports are consequently skewed, with two-thirds received by men and one-third by women. This outcome suggests a continuation of the gender earnings gap into retirement and a discontinuity between longevity expectations and tax policy supports for pension provision.
Fiscal and monetary policy are among the most basic tools governments use to manage their economies. These tools have evolved in dramatic fashion during the twentieth and early twenty-first centuries. This chapter examines that evolution and its implications for socioeconomic performance. I begin by explaining what these tools are. Second, I discuss the basic debates about how they ought to be used and how the general approach to fiscal and monetary policy evolved from the Keynesian era beginning roughly in the 1930s to the neoliberal era beginning in the late 1970s. My intention is not to delve into the intricacies of economic theory or the minutiae of economic policy but rather to summarize these things with broad strokes.
We are living in a golden age for the political sociology of public finance. The study of taxation and public debt often has been assumed to belong to the domain of economics, but fiscal policies, like other public policies, are the outcomes of political processes that can be studied sociologically, and the eclectic theoretical toolkit of contemporary political sociology – stocked as it is with concepts and middle-range theories from pluralist, institutionalist, power elite, Marxist, feminist, post-structuralist, and other theoretical traditions – can be applied as well to this domain as to any other.
This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law—equity and local property tax relief—and they came into conflict during implementation, with the latter winning out over the former. It argues that to understand both the passage and failure of the law requires looking deeply at the politics, policies, and practices of taxation, especially the methods of assessing property and levying taxes, where officials made decisions about how to apportion burden and benefits. The Illinois Resource Equalizer story highlights the political and policy choices that structure inequality through school finance at a moment when it was quietly defended and deepened.
Inequality is a major global issue, destroying the social cohesion necessary for stability and security, the subject of Sustainable Development Goal 10. Poverty results from failures of redistribution within the economic system, stagnating wages, chronic unemployment and lack of opportunity, while less attention has been paid to the increasing global wealth going to the already wealthy as returns on capital, producing a social backlash. A new multilateral specialized agency should be created within the reformed UN system specifically to address growing economic inequality and to promote more equitable distribution of the world’s resources. While some countries have advanced, inequality between states remains a long-term problem, with development aid failing to address root causes. Various options and policies are available to redress global inequality between and within countries, including progressive taxation, employment creation, gender equality, a universal basic income and other provisions for social security. Design principles for a more just and sustainable economy are reflected in the UN 2030 Agenda. One priority is to establish a global regulatory framework for social and environmental responsibility in the private sector, creating a level playing field for business. Another is to rethink the global economic and financial architecture.
East and Central Africa were among the last regions to be colonized by European powers in the late nineteenth and early twentieth centuries. Due to limited trade with the region, along with more fragmented indigenous political organization in many colonies, colonial governments faced a particularly challenging task of establishing fiscal systems which would support the conquest and rule of these territories. This chapter examines the ways they tried to overcome these difficulties, focusing on the histories of the Belgian Congo, Kenya, Nyasaland, Northern Rhodesia, Southern Rhodesia, Tanganyika and Uganda. In all of these, the imperial powers made use of older tools of colonial rule, including settlement and the outsourcing of government to chartered companies, but the implementation of these were shaped by the circumstances of the period. The chapter argues that these early policies influenced the development of both taxation and public spending during and after the colonial period. In particular, colonial and post-independence governments were more dependent on direct taxation, and faced fierce debates about the distribution of public spending.