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The article focuses on the issuance of tax information statements/returns to taxpayers which has played a significant role in the administration of the U.S. income tax system. It explores the obligation of the third parties to issue paper information statements to taxpayers and to submit tax information returns to the Internal Revenue Service (IRS). It suggests the Congress to phase out the issuance of paper information statements since it constitutes an unnecessary, duplicative step.

Introduces articles and research papers of the 1998 issue of the "Journal of Political and Military Sociology."

This paper critically analyzes the African Union's (AU) efforts toward continental integration, highlighting the gap between its rhetoric and the actions of member states' political leaders. The paper suggests that the AU's focus on individual state sovereignty, rather than continental unity, is partly due to its self-serving role for the political elite, serving as a vessel for regime-boosting and sovereignty-enhancing purposes. The paper acknowledges some of the successes of the AU in reducing armed conflicts and military coups through its Peace and Security Council, Panels of Conflicts Resolution, and the African Standby Force for peace missions. It also recognizes the potential benefits of the African Continental Free Trade Agreement (AfCFTA), which aims to lower or eliminate cross-border tariffs on most goods, promote investment, and pave the way for a continent-wide customs union. However, the paper argues that "performative" Pan-Africanism efforts demonstrate the persistent gap between the AU's rhetoric and actions. Therefore, a close examination of the AU reveals how reigning regimes use regionalism as "opportunity structures" in political crises. The paper suggests that the AU's focus on individual state sovereignty reinforces traditional notions of sovereignty and hinders the process of continental integration. The paper contributes to the scholarship of regionalism by examining the less prominent roles of integration in Africa. It also highlights how supranational entities can be adaptive and mutative for their specific locales. Finally, the paper calls for critically examining the AU's role and potential for promoting genuine continental unity. [ABSTRACT FROM AUTHOR]

The antiquity of piracy in Nigeria's coastal waters has been traced to the precolonial period, especially the nineteenth century. However, the period of British colonial rule, specifically, the interwar years, has been neglected in the literature. This paper examines piracy on the Lagos Lagoon during the interwar years in the framework of concurrent concepts of piracy. It contributes to the literature on piracy by reclassifying piratical acts in association with specific water bodies. Hence, this case study of "littoral piracy" is situated in the geography, population movements, economic activities, and colonial policing in the Lagos Lagoon system. Several incidents reported between 1918 and 1937 highlight the incidence of piracy, the attendant human and material toll, the consequent police operations, and judicial adjudication of these incidents. The paper demonstrates how littoral piracy evolved as organized (state-backed) and haphazard (freelance) enterprises in changing contexts of contested and uncontested hegemonies during the nineteenth and twentieth centuries. [ABSTRACT FROM AUTHOR]

The U.S alone claims the right to tax its citizens regardless of country of residence. Other states allow their citizens to forego national taxes if they reside abroad for extended periods; this is residence taxation. Many commentators stress the extraordinary gap between the comprehensiveness of U.S. claims and the long history of wholly inadequate enforcement, pronouncing citizenship taxation infeasible. Some have claimed that uniquely intrusive U.S. claims violate customary international law. On the other side are those who see citizenship taxation as a tool for greater intra-nation equality within the high-income countries and perhaps as a development measure for poorer countries as well. This paper will defend U.S. citizenship taxation and propose policy modifications that balance increased inequality concerns with the continuing realities of globalization. The paper first briefly reviews the appropriate goals of international taxation. It then presents a defense of citizenship taxation stressing the contribution of the U.S. environment to the continuing material success of those who subsequently choose to live abroad. Current U.S. policy is then examined in detail, and revisions are suggested both for Americans who wish to retain their citizenship and those who do not. Efforts to collect revenue from both groups have largely failed so far. The reasons for this failure and the measures needed to improve collection are explored at the end of the paper. [ABSTRACT FROM AUTHOR]

The paper examines how the Spelman College Museum of Fine Art, the only one in the country dedicated to the work of African descended women artists, is used as a pedagogical tool in the interdisciplinary African Diaspora and the World course to help students further explore the depiction and visualization of diasporan aesthetics during their matriculation. From a visual culture perspective, this is a critical examination of the process of looking among non-art major college goers. The emphasis of the analysis is on the perceiver or the "educand" as Paulo Freire puts it, and ways she is trained to visually represent Africa and its diasporas. The article discusses how the subjects, first year students at a black liberal arts women's college, are taught to construct meaning from and respond to imagery made by women artists from the diaspora. At the heart of the study is the response of the perceivers, through an Audio Narrative assignment, to artefacts that communicate an African and Afro-descended iconography. [ABSTRACT FROM AUTHOR]

Development in postcolonial India remains a contested terrain where competing approaches are negotiated and operationalized. From the early days of independence, development discourse in India carried elements of Nehruvian impulse of state-led technocratic development as well as people-centric community development primarily influenced by the Gandhian notion of the village economy. The present paper aims at engaging with this Indian development complex, where conventional binaries such as state-led/community-led, national/local, top-down/bottom-up, and so forth are transcended, leading to a framework where the binaries become complementary. It traces the evolution of community development and engages with its mainstreaming in the early decades of independence as well as in the neoliberal phase of developmental governance. Although this renewed trend of involving the community in the development process presents itself to be more people-centric, it is argued that such a tendency could be as homogenizing as the narratives of national and global institutions. The paper recognizes the ambivalence of community development and proposes that the state and community, far from being autonomous spaces, mediate and produce each other. [ABSTRACT FROM AUTHOR]

Rapid urbanization and population growth in the cities of Vietnam in recent decades have put tremendous pressure on urban housing development, especially in major cities like Hanoi and Hai Duong City. To meet the basic housing demands of the public, the city authorities have implemented several policies to increase the housing supply. However, it is difficult to meet all the housing needs and to improve housing quality for the urban poor and the lower-income people. As the state's financial sources for upgrading urban housing projects targeted at the low-income communities are very limited, community participation in terms of self-solving housing issues is highly needed. Therefore, this paper aims to study the mechanism of the community participation process to improve urban housing quality for low-income groups. Through two case studies selected from Hanoi and Hai Duong as a large city and medium-size city, respectively, in the same region, the paper explores the characteristics of community participation and the capacity of the community, the mechanism of collaboration among the stakeholders, and the obstacles to overcome in the implementation process. The paper also proposes a number of solutions regarding changes in policies, including mechanisms to support low-income earners in housing improvement and strengthening the role of local authorities and consultant experts in supporting and promoting community participation toward sustainable development. [ABSTRACT FROM AUTHOR]

After declaring the country's independence from Portugal in June 1975, the Mozambique Liberation Front focused its efforts on building a modern nation-state and implementing a development strategy to pave the way for a socialist society. The initial lack of cadres for building and managing a postcolonial national state and the new state economy led it to request the international cooperation and solidarity of the Global Left. The aim of this paper is to analyze the notions and practices of international solidarity among leftist Chilean and Argentine exiles who assumed the role of professional-technical cooperators in independent Mozambique between 1976 and 1986. The working method is based on a qualitative analysis of the information obtained from oral sources, documents of the period, and specialist literature. [ABSTRACT FROM AUTHOR]

Both democracy and autocracy are forms of governance systems that have been operated by humankind in the course of organizing society. They differ from one another and can hardly be combined for governance purposes without wreaking havoc in the society that does so. In some societies, there has been evidence that a historical transition from autocracy to democracy took place; the latter has since been consolidated. This is notably true in capitalist social formations. But, in some other societies, such linear transition has not been perfected and consolidated; such societies have often been stuck with autocracy, even when they propagandize democratic rule. Two points have to be raised about these forms of governance based on what has been said so far. In the first instance, because of the inherent differences in the natures of the two governance systems, humankind has arrived at a conclusion that democracy is better than autocracy and that it is historically a progressive development. Secondly and consequentially, a society that has been able to transition from autocracy to democracy should not allow itself to regress. This has not been the case in the Nigerian governance system. At Nigeria's independence in 1960, democracy was explicitly accepted to be an antithesis of colonial autocracy. However, both autocracy and elements of democracy were used and have since been combined for governance. Just halfway into the first decade of independence, the military took over, and alternations between civilian rule and autocracy took place. The paper attempts to clarify both concepts of democracy and autocracy, provide a detailed analysis of governance in Nigeria, and show how the country's debilitating economic structures and other factors have reinforced autocratic nature of governance, whether military or civilian. [ABSTRACT FROM AUTHOR]

Over the past several decades, the dichotomy between traditional and emerging donors has been based upon the notion that emerging donors (such as China) support authoritarian regimes and use foreign aid to pursue their economic interests at the expense of the poor in the recipient countries. Accordingly, Western donors, media, and scholars portray Chinese aid as non-poverty-focused. This study aims to review and analyze whether the dichotomy between traditional and emerging donors is still relevant in the current aid system and to propose a new and rigorous criterion for recategorizing donors. In terms of methodology, this study relies on secondary data, including scholarly works on traditional and emerging donors and foreign aid policy documents. Conclusions based on the research indicate that the divide between traditional donors and (re)emerging donors is becoming more ambiguous. The literature review indicates that the two donors' aids had a mixed impact and that their approaches were similar. This paper highlights the importance of developing different recategorization criteria depending on the impact of aid. [ABSTRACT FROM AUTHOR]

The objective of this paper is to understand what sovereign and country risk ratings actually measure. These ratings were created by key financial agencies to serve as a way of guiding a significant part of investment in developing nations. Theoretically, this project deals with one of the key debates in the social sciences: Are markets rational and efficient, or does uncertainty lead to the adoption of certain measures and policies because they are culturally and politically legitimate? To answer this question, this paper employs quantitative analyses, looking at both the factors that lead a country to be rated and what drives the ratings themselves. More specifically, I use different statistical techniques to show that the risk ratings are not driven solely by market factors but rather measure compliance with the existing neoliberal paradigm, such as financial deregulation and privatization. They are measures of compliance with the existing policy paradigm and fail to adequately capture investment risk. As such, they play a key role in the adoption of neoliberal policies even in the face of financial crises worldwide, especially in the Global South, as is the case with Latin America studied here. [ABSTRACT FROM AUTHOR]

The Nigerian Civil War fought from 1966 to 1970 has evoked emotions and enthroned writers that have either recaptured their experiences or told imaginative tales based on other's experiences. But amidst the different structures, the horrific images captured in these works unify these texts as sharing a common interest and resonating a nation's narrative. In The Man Died, Soyinka, while being held as a prisoner, revivifies his experiences of the war where the bestial acts meted out on man leave him in a silenced state that literally discerns the death of man. This causes the emergence of the freed man, the mind. The mind's freedom to roam within time in a static body establishes the temporalities between the imprisoned and freed men. This paper adopts Currie's perception of consciousness and Bhabha's concept of nation's narration to show how the mind discerns a chaotic nation, distinguishing the writer as an archival resource. It foregrounds the present as infiltrated with past events, thereby questioning its duration through a nation's narration. [ABSTRACT FROM AUTHOR]

Stanley Surrey (1910-1984) was arguably the most important tax scholar of his generation. Surrey was a rare combination of an academic (Berkeley and Harvard law schools, 1947-1961 and 1969-1981) and a government official (Tax Legislative Counsel, 1942-1947; Assistant Secretary for Tax Policy, 1961-1969). Today he is mostly remembered for inventing the concept of tax expenditures and the tax expenditure budget. This paper will argue that while Surrey was influential in shaping domestic tax policy for a generation and had an impact after his death on the Tax Reform Act of 1986, his longest lasting contributions were in shaping the international tax regime, since the concept of the single tax principle that shapes contemporary international tax reform efforts can be traced directly to his writing and activities both in academia and in the government. [ABSTRACT FROM AUTHOR]

Bioarchaeology is inherently interdisciplinary, but there is room to expand collaboration and dialogue with scholars in other fields, particularly if we want our work to benefit living people. One way to promote interdisciplinarity is through broader adoption of measures used in related fields. Given our own interests in health and well-being, here we describe applications of pubertal timing, which has been shown to reflect living conditions. By studying something that is assessed routinely in living populations, we can better connect the patterns found in skeletal assemblages to those observed in historical data and among living people. This will facilitate fruitful dialogue with human biologists, clinicians, economists, and scholars in other fields. Further, bioarchaeologists face major limitations when attempting to reconstruct health and well-being in the past, including heterogeneous frailty, selective mortality, and the generally low specificity and sensitivity of skeletal stress markers. There is thus a need to expand the toolkit of informative skeletal markers available to bioarchaeologists to improve our studies of these phenomena in the past. Promising variables, to that end, are those indicative of pubertal timing. This paper describes how pubertal timing is assessed, the factors that potentially affect it, how variation in pubertal timing is linked to health outcomes, and its potential use to evaluate biological and social conditions in past populations. [ABSTRACT FROM AUTHOR]

Previous isotopic studies of Roman diet for individuals buried at Isola Sacra (first-fourth centuries C.E.; Italy) have focused on variation in adult diet or the critical stages of breastfeeding and weaning during infancy and childhood; however, little is known about the characteristics of diet when a child transitioned through adolescence to adulthood. This paper uses dietary stable isotope analysis of incremental tooth dentin from nine individuals (15 teeth, 52 incremental dentin sections) to investigate the transition between childhood and adult diet, and sex-specific dietary patterns for people buried in the necropolis of Isola Sacra in the early Roman Empire. The incremental dentin isotope data demonstrate that males and females consumed different diets as early as 4.5 years of age. Females exhibit a positive correlation between d 15N and age (rs = .41, p = .026), suggesting the greater inclusion of higher trophic level foods as they aged. However, no discernable pattern of dietary change is identified for males, suggesting sex-based dietary variation. For males, isotopic evidence of protein insufficiency around 15 years of age for two individuals raises questions about the effects of pubertal development on protein requirements, as well as changing social roles for young men during adulescentia. This research highlights the importance of considering diet in a longitudinal fashion and working to understand the biological and social changes occurring during adolescence in the past. [ABSTRACT FROM AUTHOR]

Residual correlations (correlations that persist after accounting for the effect of chronological age) between variables can have a significant impact on final age estimates. Such correlations can result in overly narrow age intervals and high error rates when not accounted for. Modeling correlations can be mathematically problematic across mixed data types. Hierarchical modeling can incorporate continuous and categorical traits into a single model that accounts for correlated variables while reducing computationally expensive calculations. This paper demonstrates a Bayesian hierarchical modeling approach in which trait variables were grouped by data type or bodily system and used to produce separate age estimates with any appropriate model. These age estimates were combined into a single estimate using a multivariate normal model via nested cross-validation. The data used included nine diaphyseal length measurements and 29 epiphyseal fusion and ossification sites from 179 individuals in the publicly available U.S. Subadult Virtual Anthropology Database. Diaphyseal ages were modeled with linear regression and epiphyseal ages with random forest regression. Age estimates from the hierarchical model had reduced bias relative to diaphyseal or epiphyseal maximum likelihood estimates alone. Combined-indicator age intervals from 95% highest density regions (HDRs) were on average 15% narrower than those from diaphyseal 95% HDRs while success rates were 2% lower (91% vs. 93%). Functional example code is provided. A general hierarchical modeling approach may be applicable to other areas of skeletal analysis that employ correlated variables of mixed data types including adult age estimation and ancestry estimation. [ABSTRACT FROM AUTHOR]

In her memoir, Not for Everyday Use (2014), and her novel Anna in Between (2009) and its sequel, Boundaries (2011), Elizabeth Nunez explores the nature of the migrant experience for first generation Afro-Caribbean immigrants to the USA. With specific reference to the use of language, characterization, history, imagery, and the interweaving of history, she analyzes the complexities of that reality as they attempt to adjust to a host locale (USA) that has had, from its inception, a very contentious relationship with blackness that fragments potential solidarity of blackness. Extrapolating from the lives her protagonists as filtered through the prism of her own migrant journey, Nunez sees them as existing in a permanent state of liminality from which there is no escape. Despite the finality of the act of migration, Caribbean-American lives are forever in a state of flux over which they can exert only limited control. Migration promises freedom and yet denies its full efflorescence; it offers the excitement of choice but only provides the exercise of it remains within the confines of fixed circumferences; it encourages belonging, yet castigates the complacency that belonging engenders. This paper will show that Nunez clearly represents the Afro-Caribbean immigrant life in America as uneasy existence in unsafe space, yet sends a firm message that the disillusionment of that reality is more palatable than the idea of return. The state of in-betweenity, therefore, while not static in essential nature, is as permanent and unavoidable as is the act of migration itself. In order to feel more at ease the migrant must quickly learn the balancing act of becoming yet never being; the migrant must come to appreciate the complex dance between commonality and contestation even within a diaspora of shared African origin. [ABSTRACT FROM AUTHOR]

Fred Newman "Performing the World" and his theory and practice of the "performative" are particularly useful in that students' learning increases significantly more when students "perform" learning and both professors and students "perform" teaching. In addition, Paulo Freire's revolutionary teaching pedagogy, the problem-posing and problem-solving methods of education, which he opposes to the banking system of education, and in particular the concept of conscientizaçaõ, are also very helpful to increase students' awareness of how they learn and how they know that they know what they know. Moreover, James Baldwin's famous plea in "A Talk to Teachers" by which he calls for the necessity to be truthful in letting students know that the environment they are accustomed to is no accident, is also useful to heighten students' awareness that there is a direct connection between living and learning and between "performing" and living, learning, and teaching. The paper seeks to examine how these theories, which are rooted in performing the acts of living, learning, and teaching, become strategies for success in the classroom and beyond. [ABSTRACT FROM AUTHOR]

Social justice is often cited in literature as an essential component or an ideal end of just transition, but there remains a gap on what social justice itself entails, thus leading to confusion about what just transition truly requires. Viewed from the Philippine experience, this paper faces the broad yet fundamental question: How is the conceptualization—and subsequent operationalization—of just transition affected by differing notions of social justice? Using the Just Transition Research Collaborative's analytical framework of framing just transition (2018) as a reference, the concept of "social justice" in the Philippine legal system is used as a proxy to determine the variety of viable just transition framings in the country. After mapping the classical and humanistic notions of social justice in what Monsod (2014) described as jurisprudential tension in Philippine law, this study finds that the divergent meanings of social justice, which is usually thought to be an uncontested concept, correspond to a wide disparity of just transition framings, [End Page 402] and consequently the policy interventions that await in the grassroots. Besides inviting a deeper analysis of foundational concepts related to just transition, such as social justice, this novel study also signals to the global community that there is indeed a widely available and untapped space for collaboration. [ABSTRACT FROM AUTHOR]

The management of the bubonic plague in colonial Lagos, Nigeria, unavoidably put the indigenous population at the receiving end of massive social disruptions. The impact of the control measures on the social and political temperament of the area with the reactions it elicited among the indigenous people is absent from the historiography of the bubonic plague in Lagos. This study draws upon primary sources (first-hand accounts and interviews) to provide insight into how residents in colonial Lagos grappled with the plague and the colonial state's attempts to control the epidemic and govern the city. The central argument of this paper is that at a time of growing nationalism among an increasingly politically conscious African educated class, public health measures adopted to control the bubonic plague only served to breed political unrest and intra-party antagonism that threatened the social thread of the city. Lagos political space provides us with the opportunity to study how medical issues became entangled with nationalist agitation. Evidence for the study was drawn from archival materials sourced from the National Archives of Nigeria, Ibadan; the British National Archive, London; and oral interviews conducted in Lagos. [ABSTRACT FROM AUTHOR]

This paper examines the discursive themes and strategies of resistance by the Lumad, the indigenous people of Southern Philippines, and civil society groups to neoliberal hegemony, the dominance of the political-economic philosophy that champions the market as the prime regulator of economic activity, in the Lumad's struggle for justice and their rights. The Lumad have been subject to killings of their leaders, militarization, red-tagging (the pernicious labeling of government critics, activists, and other members of civil society as Communists or terrorists) of their schools, and displacement from their lands. It is a study situated in the context of indigenous resistance to neoliberal globalization. It uses the critical discourse analysis approach in analyzing the discursive themes and strategies of resistance, particularly the theoretical ideas propounded by John Flowerdew founded on Foucault's theory of power and resistance. Ten purposively selected news articles and two statements published from 2017 to 2020 by the online alternative news media outfit Davao Today were analyzed in the study. The discursive themes identified were neoliberalism's dire consequences and destructive impact, [End Page 302] displacement of the Lumad, food security, red-tagging, the struggle for education, counternarrative to red-tagging, defense of the environment and Lumad ancestral lands, injustice, corporate greed, and environmental degradation and the catastrophes that result from it. The discursive strategies of resistance used were constatives, or truth claims with factual backing, regulatives, avowals, ridicule, sarcasm, rebuttal, vivid adjectives, use of words, and use of evocative phrases and sentences. These discursive themes and strategies of resistance call for an economic system that empowers and respects indigenous peoples and local communities and interacts with the environment in a positive, respectful way. [ABSTRACT FROM AUTHOR]

The article discusses the papers published within the issue, as well as the history, goal and activities of the journal's parent organization, the Association of Global South Studies.

African Americans comprise approximately 13% of the U.S. population, 26% of missing persons, and 51% of homicide victims (Kochanek et al. 2019; National Crime Information Center [NCIC] 2018; U.S. Census Bureau 2010). However, African American remains are underrepresented in the documented skeletal samples resulting from body donations to U.S. taphonomic research facilities. If forensic anthropologists are to rise to the challenge of identifying remains from this segment of the U.S. population, and if heritable differences among human populations are to be distinguished from the embodied differences acquired by marginalized individuals, a deeper understanding of African American skeletal biology is essential. This understanding is contingent on Black donors participating in whole-body donation to anthropological research facilities—participation that may be undermined by a legacy of mistrust between Black communities and the traditionally White-dominated scientific and medical establishments. This review paper synthesizes data from medical research on cadaver and organ donation, as well as anthropological literature on structural violence, embodiment, and the collection and curation of human remains, to present multiple perspectives on increasing African American body donation to anthropological research. We focus on historical, structural, and cultural factors potentially contributing to Black donor reluctance, providing a perspective often lacking in discussions of skeletal curation. We aim to generate debate and discussion within the field of forensic anthropology and among community stakeholders about how skeletal research can better serve Black communities. [ABSTRACT FROM AUTHOR]

In this paper we explore why graduate programs with a focus in forensic anthropology typically lack racial and ethnic diversity. Specifically, we ask how application and enrollment data from our MA anthropology program at Texas State University, a Hispanic-serving institution (HSI), compare to census data and national data sets. We further compare diversity in 2020 applications in the Texas State MA anthropology program to the programs at California State University, Chico, which is also an HSI, and at the University of Tennessee–Knoxville, which has multiple forensic anthropology faculty and a highly regarded forensic anthropology research center but is not an HSI. Our program had a greater percentage of White students and fewer underrepresented minority (URM) students compared to U.S. population data. However, compared to a nationwide 2007–2008 survey of anthropology MA programs, our program had a higher percentage of enrolled URM students, especially Hispanic students, and fewer White students. Our program also reached parity with 2017 data on nationally awarded anthropology MA degrees. In terms of race and ethnicity in 2020 application data, the HSIs (Texas State University and California State University, Chico), were similar to each other. Finally, we found that the majority of students who applied to and enrolled in our program wanted to study forensic anthropology, including the majority of URM students. We suggest that many factors contribute to graduate student diversity, including state demographics and university strategic plans that strive for a welcoming campus environment. Our study serves as a starting point to assess general trends in graduate student diversity within forensic anthropology programs. [ABSTRACT FROM AUTHOR]

Shrinking budgetary allocations for tax enforcement at the U.S. federal level have placed an unprecedented premium on low cost policies that promote voluntary tax compliance. In other jurisdictions, tax administrators have experimented with rewarding taxpayers for voluntarily complying with tax laws, but there has been an absence of reward-focused policy experimentation in the United States. To explore the efficacy of rewards among U.S. taxpayer populations, a multi-period online tax reporting experiment was conducted featuring a simple reward intervention: a token monetary amount pre-announced and provided to participants who were audited and found to have fully complied. The reward failed to increase average post-audit compliance levels as compared to the no-reward control condition, regardless of whether random audits or non-random (i.e., conditional on past detected evasion) audits were used. However, the reward treatment condition in combination with random audits was strikingly effective with respect to an alternative measure of tax compliance: "consistent compliance," or the outcome in which a participant voluntarily reports all of her income in each and every period of the experiment. When used in conjunction with random audits, the reward treatment caused consistent compliance to rise by 89% as compared to the no-reward control condition (statistically significant at the 5% level). These results suggest that pairing token monetary rewards with random audits may help maintain taxpayers' commitments to voluntary compliance over time. Such findings may justify conducting field experiments to better understand the effects of reward programs on real-world taxpayer populations. [ABSTRACT FROM AUTHOR]

The companion paper to this (Capital Taxation in an Age of Inequality) argues that a moderate flat rate (proportional) income tax on capital, measured and collected annually, has attractive theoretical and political economy properties that can be harnessed in actual tax instrument design. This Article continues the analysis by specifying in detail how such a tax might be designed. The idea of the Dual Business Enterprise Income Tax, or Dual BEIT, is to offer business enterprises a neutral profits tax environment in which to operate. To do so, normal returns to capital are exempt from tax by means of an annual capital account allowance, termed the Cost of Capital Allowance (COCA). In turn, investors in firms include in income each year the same COCA rate, applied to their respective tax bases in their investments. The result is a single tax on capital income (rents plus normal returns), where the tax on normal returns is imposed directly on the least mobile class of taxpayers. Labor income continues to be taxed at progressive tax rates. This Article develops in detail the design of the Dual BEIT, at a level of specificity that permits readers to judge the real-world plausibility of the proposal. In doing so, the Article focuses particularly closely on three design issues. First, because labor is taxed at progressive rates and the top rate exceeds the capital income tax rate, the Dual BEIT must specify a labor-capital income tax centrifuge to tease apart labor from capital income when the two are intertwined in respect of the owner-entrepreneur of a closely held firm. Second, the Article considers the theory and practice behind the choice of the COCA rate: that is, the Article inquires into just what should be meant by a "normal" return to capital. Third, the Article specifies an international tax regime that should be attractive to firm managers yet robust to stateless income gaming. Throughout, the emphasis is on developing pragmatic technical solutions that are implementable without profound transition issues, that are administrable, and that fairly balance theoretical desiderata against political economy realities. Note: This Article was prepared prior to the consideration by Congress in late 2017 of the Tax Cuts and Jobs Act (TCJA). The Article therefore does not address any of the provisions of that legislation. In general, however, the TCJA can be summarized as a useful example of capital income tax reform done exceedingly badly. [ABSTRACT FROM AUTHOR]

This paper focuses on the nexus between geopolitics and renewable energy in Eastern Africa. It sets out to explore the potential geopolitical implications of the transition to renewable energy in the region. The authors observe that there is increasing attention to renewable energy sources (wind, solar, hydro, geothermal, etc.) in the region with potential social, political and economic impacts. Existing literature on the region has focused on the relationship between energy and conflict as well as challenges in accessing energy. However, there is a gap in the literature, theory, and systematic framework with regard to the implications of renewable energy transition for the geopolitics in the region. The authors analyze existing academic publications, government reports, and other relevant publications to draw the relationship between geopolitics and renewable energy transition in the region. The study concludes that the geopolitical benefits of renewable energy in the region far outweigh the risks, and recommends increased adoption of renewable energy given the region's vast resources, which can support the increased renewable energy transition and contribute to the fight against climate change. [ABSTRACT FROM AUTHOR]

After nearly twenty years of occupation and reconstruction, Afghanistan lacks a modern state. The dominant discourse absolves failures in the neoliberal approach to nation-building attributing Afghanistan's weak state to its inherent tribalism, a culture of corruption, and a historical absence of modern state institutions. Contrary to the dominant discourse, this paper provides a history of Afghan state formation and political modernization in the twentieth century. Afghanistan's modernization was internally contested, but by the 1970s the country had the features of a modern, secular state. It has been foreign intervention over the last forty years, in support of anti-modern, reactionary forces, that unmade the modern Afghan state. The neoliberal approach post-9/11, adopting the language of good governance and capacity-building, has made Afghanistan perpetually dependent on foreign assistance, rendering it a phantom state while erasing its history and undermining the political and institutional structures for a united, independent, and peaceful Afghanistan. [ABSTRACT FROM AUTHOR]

The proliferation of electronic filing (e-filing) of income tax returns creates new problems and opportunities for the regulation of the tax return preparation industry. Now that e-filing is universal, the rules of the law are, for many taxpayers, the code of the tax software, not in the Internal Revenue Code. The natural consequences of universal e-filing are unremitting complexity in a tax code which is also used to deliver social benefits in the form of tax credits. This, combined with the political pariah status of the Internal Revenue Service (IRS), makes it imperative that the IRS work with the tax return preparers to ensure that their products are safe and accurate. More importantly, the existence of such an industry creates great opportunities for the IRS to leverage its relationship with this private sector group to improve the tax return filing experience for many taxpayers. The existing voluntary relationship between the IRS and the industry is likely no longer viable, but this article provides the blueprint for government-supervised self-regulation which can solve the problems with the new code. [ABSTRACT FROM AUTHOR]

Zoonoses are significant in human histories, and in histories of other species and the environment. Diseases have been an important evolutionary force, not just the major epidemics but the quieter endemic diseases. These infectious diseases comprise complex events and cycles involving multiple actors (humans, animals, and microorganisms). Despite difficulties of preservation, identification, and interpretation, bioarchaeologists have often analyzed zoonotic diseases. However, these studies have tended to focus on an individual disease and its emergence as opposed to the human-animal interactions and complex environmental cycles that underlie zoonotic disease more broadly. In this paper, after a brief review of zoonotic disease and bioarchaeological studies of it, we provide three contemporary case studies that point to the complexity of human-animal interaction and the socioecological circumstances involved in disease. We argue that adopting a One Health framework, which is based on Rudolf Virchow's insight as well as approaches that emphasize time depth, multiple analytical scales, evolutionary understandings, and a consideration of human ideas and not just practices, would contribute to making bioarchaeology relevant to contemporary and future issues beyond the epidemiological transition model as modified by Barrett and Armelagos (Barrett et al. 1998; Barrett and Armelagos 2013). [ABSTRACT FROM AUTHOR]

This paper presents methods for the disarticulation and steam kettle maceration of embalmed and non-embalmed decedents for forensic casework and curation in anatomical collections. As steam kettles are becoming more commonly used, details on infrastructure and necessary tools for steam kettle maceration are included. This technique was developed over the course of four years of steam kettle use for forensic anthropological casework and full body anatomical donation macerations for Western Michigan University Homer Stryker M.D. School of Medicine's (WMed) Body Donation Program. Steam kettle maceration efficiently processes decedents and results in high quality skeletal specimens with little to no damage. Furthermore, this method has the advantage of requiring minimal disarticulation, no chemical agents, and minimal intervention or attention by the processor. [ABSTRACT FROM AUTHOR]

Special allocations of items of partnership income, gain, loss, and deduction have long created difficulties for the tax law. The paper argues that most such allocations should not be respected for tax purposes because they inappropriately separate the character of partnership items from the partners that are economically entitled to them. The paper suggests that special allocations instead ought to be viewed as transactions in partnership interests between or among the partners themselves. A number of consequences follow. The paper also argues that Treasury's rules for establishing the partners' interests in the partnership when an allocation fails the test for substantiality likely are inconsistent with section 704(b) of the Internal Revenue Code. [ABSTRACT FROM AUTHOR]

While American forensic anthropologists often state that they estimate ancestry, is that what they are really estimating? Although typological terminology, the oids, was replaced with continental terminology, the change was linguistic rather than substantive. The American population is comprised largely of immigrants. Genetic data suggests a high degree of admixture within American population groups. Further, data from documented skeletal collections suggest that Americans have undergone secular changes. Our paper addresses the uniqueness of the American population as compared to ancestral continental and geographic origin groups to address what it is that forensic anthropologists are really estimating, ancestry or something else? We conclude, based on uniqueness of American population groups, that what forensic anthropologists are estimating is best described as affinity, a term that indicates similarity and is not exclusively attached to definitions of race and ethnicity. [ABSTRACT FROM AUTHOR]

This paper is about the making of culture, its problematic relation with national and global discourses on development, but more than anything else, the shifting nature of what we call culture and the place of development in it. It offers a critique of both the modernist framework, which sees culture as development's other as well as the post-development tendency to exaggerate local cultures as the space of genuine development. Instead, it makes a case for approaching culture as a site of conformity and contestation and where development realities are produced, thus making development a temporal and discursive construct. The questions that guide this paper are whether culture exists as a fixed essence on which development works in an antagonistic relationship or development constructs culture in a complementary alliance, and whether culture is a homogeneous space of belonging or a slippery site where multiple meanings and truths scramble for legitimacy. These questions are answered by drawing from, and expanding on, existing cultural development literature, as well as by engaging with two environmental movements from India. [ABSTRACT FROM AUTHOR]

For more than four decades, foreign aid has shaped Bolivia's political economy. This paper shows that the Andean country went through two paradigmatic stages: first, the neoliberal stage, characterized by high-aid financial dependence and strong political conditionalities; and second, the post-neoliberal stage , where aid dependence and conditionality were substituted by commodity revenues exuberance. This pendular relationship between Bolivia and foreign aid has been determined by its fiscal position, mainly linked to the volatility of commodity export prices. When prices were high and its fiscal position was strong, foreign aid exerted a limited influence. However, when prices were low and its fiscal position weakened, foreign aid gained influence, especially through financial aid conditionalities. These stages of fiscal vulnerability were seized by international powers, through foreign aid, as windows of opportunity to enhance their geopolitical agendas in the country and the region. [ABSTRACT FROM AUTHOR]

Le Voile de la Peur (Veil of Fear) by Samia Shariff (2006) is the French autobiography of an abused Algerian wife who describes her forced "illegal" migration to Canada in search of asylum. Shariff's testimony has so far been seen as the life narrative of an oppressed female fugitive fleeing Islamic "misogyny." In this article, I offer a more complex assessment that sees Veil of Fear as a border text that unveils the paradoxes of a globalized and yet heavily policed world. My exploration of Shariff's autobiography emphasizes the contradictions of globalization, which call for borderlessness while policing the mobility of citizens of poor countries. My transnational feminist reading of Shariff's clandestine journey highlights the intersectional nature of the oppressive forces that torment Algerian women and the wrongness of reducing the problems of Muslim female asylum seekers to patriarchy. My investigation of the difficulties which Shariff faced in migrating to Canada generates a reading of the unauthorized crossing as a bodily act through which paperless women challenge local gendered and global spatial hierarchies. [ABSTRACT FROM AUTHOR]