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Abstract Outside of direct fiscal policy effects, the rise in inequality may be attributed to the demand for highly skilled labor rising more rapidly than its supply, as well as [...]

What is the relationship between taxation and public safety? Contrary to studies suggesting that personal victimization and heightened perceptions of insecurity increase pro-social attitudes and support for state intervention in the form of greater taxation, this article argues that such concerns decrease willingness to pay taxes to address public safety. It estimates what citizens are willing to pay to reduce crime, using an original representative survey conducted in Mexico and relying on the contingent valuation method to assess the value of nonmarket goods. Attitudes toward taxation are found to respond to subjective, sociotropic assessments of public safety rather than to actual risk or occurrences of individual victimization. These findings counter the conventional wisdom that demand for personal security enables greater extraction, a central proposition in classic accounts of state building. Showing that willingness to accept heavier taxation may be weakest among those who perceive the gravest need for security, the study adds precision to theories of fiscal exchange. [ABSTRACT FROM AUTHOR]

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

What is the relationship between income inequality and redistributive policies? This question carries with it important implications for both scholars of comparative politics and for core political dynamics in contemporary world politics. We contend that the current literature fails to provide satisfactory answers. It generally does not acknowledge heterogeneity in the relationship between inequality and redistributive policies across space and time, nor does it use cross-nationally comparable data on government redistribution and income. In this note, we compare the relationship between inequality and redistribution over time, as well as among clusters of developed and less developed countries. We use a number of statistical models to address the complexity of the relationship.We find a positive, short-term association between inequality and redistribution, controlling for endogeneity between redistribution and market income inequality. We also find that, over the long term, inequality increases redistribution in developed democracies, but appears to decrease it in a number of developing nations. [ABSTRACT FROM AUTHOR]

Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart from the elementary tax course. For VAT, the results of statistical tests show that students' knowledge depends on passing a more advanced course on consumption taxation. On the other hand, the link between experience with tax returns and results of tax literacy tests cannot be unambiguously confirmed or rejected. Within the first statistical test (personal income tax), it was established that students' knowledge does not depend on previous filing of tax returns; the second test (value added tax) led to the opposite conclusion. [ABSTRACT FROM AUTHOR]

Corrective taxes have been implemented in a number of countries with the aim of addressing growing concern about the rise in obesity and diet-related diseases. The rationale is that food consumption imposes costs on the consumer in the future that they do not fully take into account at the point of consumption ('internalities'). Corrective taxes have the potential to improve welfare by reducing suboptimally high consumption. We review the literature on the size of these internalities and on the optimal corrective tax, which depends on the patterns of internalities, the price responsiveness of consumers and on redistributive aims. [ABSTRACT FROM AUTHOR]

In this study, we investigate how the salience of alternatives influences the attention of a decision maker in a natural extension of the model of choice with limited attention by Masatlioglu et al. (Am Econ Rev 102(5):2183-2205, 2012). We propose positive salience effects on the attention of a decision maker. For example, when an alternative to which a consumer pays attention becomes more salient in terms of the extent of product advertisement, she will still pay attention to it in a market. We manipulate the salience of alternatives to find choice reversals from observable choice data, which play an important role in our analysis. The advantages of our model over the Masatlioglu et al. (Am Econ Rev 102(5):2183-2205, 2012) model are that it broadens the application of the model of choice with limited attention, and improves the power of inferring the decision maker's preference and the alternatives to which she pays attention and does not pay attention. [ABSTRACT FROM AUTHOR]

Commitment is assumed to be a type of motivation that influences taxpayer behaviour. Generally, commitment is defined as an obliging force that gives direction to behaviour. This is experienced as a mind-set which in turn characterise different dimensions of commitment. These dimensions, namely affective, normative and continuance commitment, have not previously been investigated in a tax compliance behaviour context. The present paper aims to conceptualise these dimensions and proposes a model of commitment that will help us to understand taxpayers' compliance. Empirical findings confirm the prevalence of the affective and continuance dimensions in the population surveyed, while the normative dimension could not be distinguished. The results endorse the validity of the role of commitment in tax compliance behaviour and warrant further investigation into the presence of the three dimensions of taxpayer commitment. [ABSTRACT FROM AUTHOR]

Many seniors pay taxes on their Social Security benefits due to a provision in the program's 1983 reform, under which the portion of benefits that's taxable rises with total income. This tax structure can impose high marginal rates on seniors even if their other income sources are modest. These high marginal rates, in turn, can determine whether beneficiaries decide to keep working or retire. Research suggests that several policy alternatives are more likely to keep seniors in the workforce and to generate more revenue for the Social Security Trust Fund. [ABSTRACT FROM AUTHOR]

In 1480, the inhabitants of Beauvoir-sur-Mer and Bois-de Céné, two small towns on the Atlantic coast of Poitou, in France, rebelled against the officials in charge of collecting the salt tax and arrested some of them. Despite the fact that the resulting civil disturbance had few long-lasting consequences, the case is an effective illustration of the dynamics of rural revolts at the end of the fifteenth century. This article demonstrates how violence was only the last stage of protest against royal taxation; the riots had been preceded by legal resistance and negotiations. The article also shows how the events were permeated and fuelled by judicial complexity and a climate of legal uncertainty surrounding the rights of French officials to collect the tax. These revolts must then be understood not simply as a reaction to excessive taxation, but more as self-defence against royal officials who refused to acknowledge the rights of the inhabitants of these towns. [ABSTRACT FROM AUTHOR]

The article focuses on the issues of free-play tax deductions in the U.S. Topics discussed include analysis of the structure of gross gaming revenue taxes; an account of existing free-play tax policies in the country; and evaluation of tax policies in the light of social welfare, and patrons of the casinos.

Liberal welfare states tend to use more social tax expenditures (STEs) for the provision of social welfare benefits. These benefits are incorporated into tax legislations, which are usually considered neutral and especially gender-neutral. However, they can fail to consider some characteristics of the situation that women face and their role and, therefore, have the possibility to marginalize women and be an obstacle to gender equality. By conducting a historical discourse analysis in Canada (1967-2012), this article shows that the tax policy discourse in relation to STEs is not gender-neutral. In constructing STEs, various assumptions are made about women and their role in society: they are housewives, workers, or to be eventually completely evacuated from the discourse to the profit of children and the family. [ABSTRACT FROM AUTHOR]

Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in compensation policy. The aim of the article is to define the optimal structure of tax systems (i.e. the share of different tax categories in tax revenues) in terms of narrowing income disparities. To achieve this aim, scatter diagrams have been used. For the purpose of the article a tentative hypothesis has been formulated that the optimal tax system in terms of narrowing income disparities is characterised by a relatively large share of Personal Income Tax and at the same time a relatively low share of consumption taxes in tax revenues. The detailed analysis is focused on the countries for which the full data is available. The group of countries covers some 'old' member states of the European Union (Austria, Belgium, Finland, Greece, Ireland, Italy, Luxembourg and the United Kingdom), the South- -East European countries (the Czech Republic, Estonia, Poland, the Slovak Republic and Slovenia) as well as non-EU countries (Canada and Iceland). These countries represent different levels of socio-economic development and, as a result, the variety of situations concerning the distribution of income. [ABSTRACT FROM AUTHOR]

The article looks at the social and economic conditions of New Orleans, Louisiana and comments on the city's tax system. It notes the high rates of poverty experienced by its residents, especially children and minority communities, food insecurity, and wage gap between women and male employees. It talks about the role of the tax structure in contributing to the issues. Information on the efforts of Southeast Louisiana Legal Services (SLLS) to assist low-income taxpayers is also presented.

Copyright of Accounting Analysis Journal (AAJ) is the property of Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang 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.)

Some commentators have lamented that the Earned Income Tax Credit (EITC) is undertheorized--that its purpose is unclear--and that its design is therefore suboptimal. This Note explores the credit's path-dependent past, which has resulted in a present-day EITC that manifests a diverse, uncoordinated assortment of policy purposes. Although the EITC's ambiguity of purpose may yield policy inefficiencies, this Note argues that it also produces significant political benefits that would-be reformers who value the EITC's many societal benefits should take into account before they attempt to enact any major overhaul. [ABSTRACT FROM AUTHOR]

Framing tax increases as frequent purchases appears to be a popular message strategy to generate donations and elicit support for policies. We test whether this strategy is effective at obtaining support for tax increases through two survey experiments. Results demonstrate that this message strategy—framing tax increases in terms of items—is more effective than stating the increase in terms of a yearly or weekly amount. This strategy appears to be effective when the amount of a tax increase is framed as a hedonic item and appears to be particularly effective as the tax amount requested increases and among those uninvolved with the issue under consideration. [ABSTRACT FROM PUBLISHER]

Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This paper looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its extractive capacities since democratisation. However, the effect of democratisation has been indirect, while the influence of the International Financial Institutions (IFI) and the size of the country's informal sector have played a more direct role. Nevertheless, the hypothesis that effective taxation is based on a quasi-consensual relationship between the state and the taxpayers finds some confirmation. [ABSTRACT FROM PUBLISHER]

Introduced in the late 1990s, tax credits grew under successive Labour governments to become a cornerstone of UK social policy. Distinguished from traditional welfare policies by their target group and their mode of administration, and with goals that appeared capable of commanding support across the ideological spectrum, tax credits until recently seemed to hold the key to tackling poverty in a politically popular manner. But since 2010 the tax credit system has been systematically dismantled, initially qualitatively and latterly also quantitatively. This paper discusses the multiple factors that help to explain the rapid fall from grace in the UK of this liberal approach to supporting the incomes of poor working households. [ABSTRACT FROM AUTHOR]

An essay is presented on the history of taxation and the fairness of taxes for those whom it is levied upon. It offers an overview of government taxes and the extent to which they are justified, the taxation system of the Roman empire and the tax proposed by British prime minister William Pitt to fight the war against Napoleon. The author also discusses the income tax adopted by the U.S. to fight the civil war.

The present work considers the level of demonstrated happiness and unhappiness within groups, the latter measured by the conditional probability of suicide within groups facing an income tax rate and those without. Using US data for the year 2004, our results show that individuals have lower rates of suicide or are 'happy' when they do not pay income taxes than those who pay. [ABSTRACT FROM AUTHOR]

We present a formal model of international bargaining between two states in which one government must negotiate with a domestic opposition faction to secure tax revenue for military spending. The model examines how robust the international order is to domestic political crises that activate a stark trade-off to a governing coalition. Namely, offering fiscal relief to stave off domestic revolution can simultaneously undermine the larger international political order by facilitating military spending that can, under some circumstances, result in sizable shifts in the relative distribution of military power between states. We find that two key domestic conditions influence the likelihood of preventive war: the distribution of income within the state's economy and the relative economic stake that opposition groups possess in international settlements. [ABSTRACT FROM AUTHOR]

The study analyzes tax revenues by assessing their significance and influence factors. The largest share in State budget revenues is owned by tax revenues. Their importance is reflected both in the leadership - the government and the taxpayer, both being concerned about the ability to cover budget expenditure and investing in the quality of social life. Thus, at the end we tried to answer the question "How can we increase tax revenues?". [ABSTRACT FROM AUTHOR]

Copyright of Studies in Law & Economics / Studia Prawno-Ekonomiczne is the property of Lodz Scientific Society / Lodzkie Towarzystwo Naukowe 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 review essay takes a synoptic view of the ethnographic record concerning the long-standing and cross-cultural associations between money and dirt. In questioning why this association crops up as often as it does, I turn to the anthropological literature on the study of metaphor and metonym. By doing so, I offer a reinterpretation of the money form, pointing out that dirt--as a transgressive mediator between discrete realms--is itself a cross-cultural trope that is often intimately tied to ideas and rituals of social reproduction and fertility. I suggest that the widespread denigration of money as dirty may serve as a sort of economic regulatory mechanism, which aims to reinvigorate money's potential fertility when this latter has become sterile due to alleged acts of anti-social exchange or non-exchange. [Keywords: Money, metonym, metaphor, money laundering, fertility, taxation.], [T]he flower derives its fragile beauty 'from the stench of dung.' --Bataille as cited in Surya 2002:120-121 I. Introduction It has become almost a commonplace that anthropology and economics approach [...]

Through an analysis of the taxation of business activities in Adamaoua Province, Cameroon, this article aims to provide ethnographic substance to current debates about the 'tax effort' in sub-Saharan Africa. Although the current mission of the tax authorities to identify all potential taxpayers and track their locations, movements, and activities is often presented in the context of nationwide reform and a commitment to making all taxable enterprises visible, a close examination of the government's practices reveals other factors at work. The case of cattle traders in particular shows that taxation policies in Adamaoua today are based on an interplay between, on the one hand, modes of state control and levels of administrative efficiency, and on the other, longstanding repertoires of business practice and idioms of documentation. A travers une analyse de la fiscalisation des activites commerciales dans la region de 1' Adamaoua au Cameroun, cet article vise a fournir un contexte ethnographique aux debats actuels sur 'Teffort fiscal' en Afrique subsaharienne. Bien que la mission actuelle des autorites d'identifier et de suivre les mouvements et activites de contribuables potentiels soit souvent presentee comme un engagement a la transparence dans un contexte de reforme nationale, une analyse detaillee des pratiques administratives revele que d'autres facteurs sont en jeu. Si l'on regarde le cas particulier des marchands de betail, il semble que la politique de mobilisation fiscale en Adamaoua se base d'un cote sur les methodes gouvernementales de controle et les niveaux efficacite administrative, et de l'autre sur les procedes commerciaux en vigueur et les pratiques documentaires de longue date.

This paper considers the implications for personal income tax and Goods and Services Tax (GST) revenues of population ageing in New Zealand. It considers 'pure' ageing effects; that is, population size is held constant but its age distribution changes over the next 40 years. With age-earnings profiles having a peak in the 45-54 age range, and the expected average age of the population over the next 40 years transiting this age range, younger individuals with increasing incomes are expected to approximately counteract the declining incomes of older individuals. However, ageing is expected to increase the dependence of income tax and GST revenues on pension choices. Without changes in New Zealand Superannuation (NZS), its cost is expected approximately to double over the next 40 years, with most of this occurring over the next 20 years. Keywords: population ageing; taxation; income tax; GST; pensions, 1. Introduction The New Zealand population, like that of all industrialised countries, is expected to age significantly over the next 50 years, accompanied by an 'ageing of the aged', whereby [...]

This article argues that human rights could be improved by motivating politicians and bureaucrats to put more effort into protecting human rights. It conceptualizes the production of human rights practices as the outcome of two principal-agent relationships that constrain politicians and bureaucrats. Reliance on taxes is a non-electoral, fiscal factor that makes politicians more willing to protect human rights. Increased government revenue, no matter the source, raises bureaucratic compensation and helps create a more accountable bureaucracy. Thus both a higher reliance on taxes and larger state revenues lead to the better protection of human rights. Each fiscal factor promotes a different type of accountability, both of which independently contribute to good human rights practices. [ABSTRACT FROM PUBLISHER]

This paper analyzes the importance of social and political contexts and individual value norms in tax morale. It introduces an approach to discuss tax morale with the notions of 'insider' and 'outsider' to capture socio-political context and personal value orientations. It constructs a general framework on tax compliance in socio-political context and analytically and statistically demonstrates the importance of identities and personal norms to explain the level of tax morale. Statistical results of an estimated logistics regression model from the World Value Survey data are generally consistent with hypothetical expectations. Results from the analysis indicate that social capital and political confidence are significant in order to estimate the level of tax morale. Moreover, individual reciprocal tendency, sensitiveness to expectations of others, collectivist orientation, and obedience tendency of authority are important determinants of tax morale. [ABSTRACT FROM AUTHOR]

This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fiscal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors--such as trust--have an effect on the justification of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain. [ABSTRACT FROM AUTHOR]

This article tackles the problem of tax evasion from a sociological view. The rational action approach is integrated here with the concepts of trust and tax morale. The aim is to discover why people justify fiscal fraud or have lax tax morale. The main hypothesis maintained here is that tax system social factors--such as trust--have an effect on the justification of fraud. Using two survey datasets referred to the past ten years, we observe that tax morale seems to be mainly composed by trust in tax system, trust in other taxpayers as well as diverse contextual factors. Finally, I present an interpretive framework that takes into consideration individual factors as well as social and geographic dimensions of tax evasion in Spain. [ABSTRACT FROM AUTHOR]

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jpubeco.2007.02.003 Byline: Tomer Blumkin (a)(b), Efraim Sadka (a)(c)(d) Keywords: Optimal taxation; Re-distribution; Charitable contributions; Inequality; Social status; Signaling Abstract: We develop a model that allows for public goods and status signaling through charitable contributions. We use this setup to re-examine the conventional practice of rendering a favorable tax treatment to charitable contributions. Author Affiliation: (a) CesIfo, Germany (b) Department of Economics, Ben-Gurion University, Beer-Sheba 84105, Israel (c) The Eitan Berglas School of Economics, Tel Aviv University, Tel-Aviv 69978, Israel (d) IZA, Germany Article History: Received 1 April 2006; Revised 30 January 2007; Accepted 7 February 2007 Article Note: (footnote) [star] We are grateful to an editor of the journal and three anonymous referees for their constructive comments and suggestions. The usual disclaimer applies.

To purchase or authenticate to the full-text of this article, please visit this link: http://dx.doi.org/10.1111/j.1467-8462.2007.00459.x Byline: Guyonne Kalb (1) Author Affiliation: (1)Melbourne Institute of Applied Economic and Social Research, The University of Melbourne Article History: April 2007

Empirical model of effects of taxation policies and social assistance for facilitating employment of workers is presented. Need for providing greater in-work tax benefits to employees of firms for helping to achieve this objective is discussed.

A study of the effect of taxation on human capital uses two types of models: those based on overlapping generations and on infinite horizon. Results show that persistence helps develop responsiveness to income taxes.

Even controlling for age, income, education, gender, marital status, and employment status Canadians in general pay their taxes based upon trust in government, pride, and religiosity.

Byline: David Coady (1), Jean Dreze (2) Keywords: commodity taxation; efficiency; redistribution; shadow prices Abstract: Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource allocation. The paper presents an integrated treatment of these three concerns in a second-best general equilibrium framework, which leads to the 'generalized Ramsey rule' for optimum taxation. We show how many standard results on optimum taxation and tax reform have a straightforward counterpart in this general framework. Using this framework, we also try to clarify the notion of 'deadweight loss,' as well as the relation between alternative distributional assumptions and the structure of optimum taxes. Author Affiliation: (1) Food Consumption Nutrition Division, International Food Policy Research Institute, 2033 K St., N. W., Washington, D.C., U.S.A (2) Centre for Development Economics, Delhi School of Economics, India Article History: Registration Date: 30/09/2004

SUMMARY One of the major challenges of empirical tax research is the identification and calculation of appropriate tax data. While there is consensus that average marginal tax rates are most suitable for studying the effects of tax policy on economic growth, because of data limitations the calculation of marginal tax rates has been limited to the USA and the UK. This paper provides calculations of average marginal tax rates for the four Scandinavian countries using the methodologies of Seater (1982, 1985) and Barro and Sahasakul (1983, 1986). Then, by pooling the newly calculated tax rates for the Scandinavian countries with the data for the USA and the UK, we investigate the effects of tax policy shocks on the per capita GDP growth rate. Our results suggest that an increase in average marginal tax rates has a negative impact on economic growth. Employing additive mixed panel models with penalized splines as estimation approach, we show that changes in tax rates have nonlinear effects. Increasing average marginal tax rates turn out to be the most distorting at relatively moderate tax rates. Copyright © 2013 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

How does redistributive policy affect the survival of authoritarian regimes? I argue that redistributive policy in favor of cities, while temporarily reducing urban grievances, in the long-run undermines regime survival by inducing urban concentration. I test the argument using cross-national city population, urban bias, and nondemocratic regime survival data in the post-WWII period. The results show that urban concentration is dangerous for dictators principally by promoting collective action, that urban bias induces urban concentration, and that urban bias represents a Faustian bargain with short-term benefits overwhelmed by long-term costs. [ABSTRACT FROM AUTHOR]

An essay is presented which discusses East Indians' passive resistance, or Satyagraha, strike at coals mines in Natal Midlands, South Africa in 1913, including the leadership role that the East Indian nationalist leader Mahatma Gandhi played in this regard. The relationship between the coal mine industry employers and the South African government is discussed. An overview of the role that a discriminatory tax on East Indian workers played in the coal miners' strike is provided.

Copyright of Business: Theory & Practice is the property of Vilnius Gediminas Technical University 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 Pursuit of History is the property of Selcuk University, Faculty of Arts & Sciences 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.)

Political debates over knowledge claims often become emotionally charged, with two sides not only disputing what is true but seeing those on the other side as deluded or worse. By looking at use of the term 'Laffer curve' in the U.S. Congress from 1977 to 2010, we draw attention to two ways such debates over knowledge claims can evolve. The Laffer curve is a simple schematic representation of the relationship between tax rates and government revenue that was influential in U.S. tax policy in the late 1970s. Early on, Republicans and Democrats faced off over the Laffer curve as a cognitive symbol to be debated with argument, evidence, and reference to experts. Over time, Republicans continued to treat the Laffer curve as a cognitive symbol, but for Democrats it became a polluted expressive symbol that could be dismissed without debate. Democrats also articulated the Laffer curve as part of an ironic narrative about the failure of the Reagan administration, which ended the possibility of serious deliberation. We suggest that the dynamics seen here may also be present around other politicized knowledge claims, such as the claim that human activity is causing climate change. [ABSTRACT FROM AUTHOR]

Taxes are closely related to the functioning of the state. From the moral and social point of view, it should always be directed towards the common good. Implementing this principle, the state supports the improvement of citizens' welfare. Provides them with collected taxes their services, such as internal and external security, education, culture, infrastructure, social services and others. The formation of fair tax system and the mechanism of budgetary resources also has great importance because of the importance of the whole economy. In addition, the state's fiscal system applies to every citizen as a taxpayer. Therefore, this issue also has important ethical dimension of individuality. The article focuses on these issues, emphasizing an ethical perspective the following three issues: (1) The social context of contemporary reflections on the obligations to the state, (2) the state and its goals, and (3) the moral aspects of the duty to pay taxes. [ABSTRACT FROM AUTHOR]

The article reflects on the costs of tax expenditures. It focuses on two costs which include the revenue cost of tax expenditures and the behavioral social cost. It further states about business tax expenditures and also mentions a proposal that can stabilize tax expenditures with the help of the legislative framework that governs the enactment of business tax expenditures.

The article discusses the relationship between ethnicity and class in colonial Rwanda as a means to investigate whether ethnicity exists as a colonial construct. The author examines the processes of ethnicization and racialization begun by German and Belgian authorities that placed Tutsi chiefs in positions of power. It is argued that class was considered a more important marker of identity than ethnicity among colonial administrators. Specific attention is given to the ways in which class and ethnicity informed the colonial prison system, corvée labor, and the imposition of taxes.