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The article discusses how to determine the entities which are included when assessing the availability of small business Capital Gains Tax (CGT) concessions. It uses a case study to explore the application of the "connected with" and "affiliate" rules in the context of trusts. To access the small business CGT concessions, the required basic conditions include the happening of a CGT event concerning an asset, the event resulting in a capital gain, and the asset satisfying the active asset test.

The article presents the author's views on the introduction of further capping of superannuation tax concessions via the tightening of the existing capping measures. She mentions that although the earnings surcharge is assumed to affect a low number of people at introduction, many more superannuation members will be picked up due to the non-indexation of the reference threshold for implementation against continued indexation of other superannuation thresholds.

The article discusses the Supreme Court judgement in the case "Galea versus Camilleri: The Estate of Patricia Camilleri" in which the New South Wales court considered the question of the operation of the Legal Profession Uniform Law concerning the giving of advice by a registered tax agent who was not a registered legal practitioner. It mentions the provision of the TASA09 regarding tax agents' services and taxation law.

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In the offshore oil industry of Takoradi, Ghana, white expatriate workers describe oil extraction as both 'the work of the Devil' and a 'labour of love'. While companies strive to produce the offshore as a timeless and spaceless fantasy of 'frictionless profit', workers emphasize oil work as a sacrificial economy where risk, loss and distance are traded in the pursuit of an ideal of family life. In this article, I argue that the operational structures and labour regime of the offshore (characterized by a rotation pattern, continuous production, distant locations, a segregated workforce, and mobile installations) create not only a model of capital accumulation, but a mode of being and making kin. I describe oil workers' aspirations to a 'good family life' and parental care, pitting time against distance, and the interpersonal ruins that remain when they fray. In probing how oil workers make petro-capitalism affectively workable, by exploring the entangled processes of extractive and reproductive labour, this article contributes to recent scholarship on the role of kinship in sustaining global capitalism. [ABSTRACT FROM AUTHOR]

Public–private partnerships (PPP) are the contractual arrangements between public and private parties to deliver infrastructure and services in which costs, risks, and benefits are shared. Good governance of PPPs, traditionally associated with an effective regulatory and institutional framework, appropriate risk-sharing, competitive and transparent procurement have recently been broadened to include citizens' perspectives. Turkey uses PPPs to deliver public infrastructures such as airports, energy plants, highways, bridges, and hospitals. Our first section into Turkey's PPP experience explores how the partnership between state and capital is instituted. We reveal nine crucial governance problems: Complexities of megaprojects, fragmented legal and regulatory framework, weak institutional capacity, risk-sharing discrepancies, poor value for money, non-affordable public services, lack of transparency, limited accountability, and disregard for environmental sustainability. We maintain that a deeper understanding of PPPs requires complementing this governance analysis with insights from critical political economy. Accordingly, we draw a critical political economy framework to explain why, when, and how PPPs in Turkey are utilized in our second section. We underline the neoliberal transformation and financialized capital accumulation dynamics. We argue that PPP projects have fuelled the construction-led economic growth model, distributed resources to pro-government capital groups, and reproduced political power in Turkey. [ABSTRACT FROM AUTHOR]

This explains why Flamant devotes the third part of the book to showing how prices and distribution come about - rather than taking prices as derived directly from labour value and surplus. Flamant's treatment of fixed capital highlights its two-fold character: on one hand, it is a reproducible product of labour required for production, like intermediate inputs. Profit as "surplus" is determined in the distribution of the product rather than deriving from a physical surplus product. [Extracted from the article]

This study identifies cross-country and intertemporal differences in the effects of trade exposure on per capita national income. We develop a small open economy endogenous growth model with high- and low-technology sectors and endogenous human capital accumulation. We then test the predictions of our model on a sample of 70 countries over the period 1980–2017. Our main assertion is that gains from trade are not only disproportionate across countries but also contrasting over time, depending on the technology intensity of exports. Countries with lower initial experience in the production of technology-intensive goods and services tend to specialize in sectors with lower demand for better-educated and high-skilled workforce, which lowers the return to and individual incentives for education. Consequently, trade-induced specialization patterns, due to their implications about technological progress, appear to be an important factor causing cross-national divergence in welfare. Our theoretical model implies that, in an unskilled labor-abundant country, higher exposure to international trade can decrease the long-run growth rate, even though it increases short-run per capita income. In a skilled-labor abundant country, both short-run and long-run effects are positive. Our empirical findings, which identify short-run and long-run effects separately, strongly support these predictions. [ABSTRACT FROM AUTHOR]

Technological advances and the digitalization of the global economy have created an economic environment beyond the imagination of the original designers of the international tax system. Much scholarly attention has been paid to the question of how these economic transformations should affect which country is able to tax a multinational company's income. But which country should be able to tax capital gains income from the sale of that company's shares is an important and overlooked question. This Article answers this question. It concludes that taxing authority over capital gains income must be reallocated to the countries in which companies conduct business. In our modern, digitalized economy, this reallocation is necessary to align international sourcing rules with international tax law's underlying principles. While this Article is a primarily a proof of concept, it also seeks to begin a conversation about ways to implement this reallocation and describes one possible approach: an annual mark-to market tax at the company level on increases in company value apportioned amongst source countries based on a set formula. [ABSTRACT FROM AUTHOR]

This paper examines whether adding expected dividend yields implied by analyst dividend forecasts to expected capital gains implied by analyst target prices improves the portfolio strategy of buying stocks with the highest expected returns and selling stocks with the lowest expected returns. We find that the strategy based on the expected total returns performs only slightly better at the 1-month horizon because the short-term return predictability of the expected dividend yield is weak. We find that the strategy generates significant abnormal returns regardless of sorting the stocks universally or within industries, although sorting stocks within industries improves the performance. [ABSTRACT FROM AUTHOR]

The article focuses on recent government initiatives and potential policy changes related to taxation in Australia. Topics discussed include amendments to the non-arm's length income provisions for superannuation funds and the reform of deductible gift recipient categories, and a taxpayer alert from the Commissioner regarding arrangements that allow individuals to access company profits tax-free through interposed holding companies.

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

This article focuses on the predicament of owner-occupiers and small investors presently liable for the removal of combustible cladding on build-to-sell residential high-rise. We argue that while the proliferation of combustible materials has been shaped by cost-cutting and risk-shifting by construction firms, these practices did not on their own transfer the responsibility of remediation to consumers. Examining the attempts of one densifying nation, Australia, to locate responsibility for combustible cladding through two parliamentary inquiries, we analyse witness testimonies to show how public policies encouraged materials substitution, removed on-site inspection and protected corporations from litigation. Moving beyond neoliberalism, these policy reforms leveraged information asymmetries and the material complexity of residential high-rise to create a climate of "imperceptibility" towards unsafe materials. Together, material, financial and policy dimensions intersected to enable capital accumulation through the expansion of consumer harm in high-rise housing markets. We conclude that construction materials and processes are an overlooked, yet critical domain of governance in financialised housing regimes. [ABSTRACT FROM AUTHOR]

Conversely, several ideologies which find themselves more gently drawn towards "left" (social democracy, green ideology) or "right" (Christian democracy) often find themselves "accused" of I actually i belonging to "the centre" by ideologies with stronger "left" and "right" commitments respectively. Think of political ideologies such as Strasserism and the I Nouvelle Droite i , legal ideologies such as Lochnerism and "common sense constitutionalism", or cultural ideologies such as Identitarianism and "anti-wokeism", which garb themselves in the I habitus i of "the centre" or "the left" (i.e. stochastic transformation) while seeking to implement the concepts of "the right" (i.e. traditional reassertion). Some ideologies that enthusiastically claim a centrist position, such as liberalism, find themselves accused of I actually i being "on the right" (generally by "left" ideologies) or "on the left" (by "right" ideologies). In light of the ongoing dominance of the "left-centre-right" heuristic, ideology studies is left with something of a lacuna in how it represents ideology's social dynamics so long as it dodges the question of how to integrate this heuristic into its analysis. [Extracted from the article]

In the now translated book, Echeverría provides an important chapter - "A Definition of Modernity" (Echeverría, 2019, pp. 1-19) - in which he outlines his understanding of modernity in a very systematic fashion. Echeverría dedicates a whole chapter of his book to the discussion of establishing and consolidating "American Modernity" as a successful project of globalization under the command of the realist I ethos i (Echeverría, 2019, pp. 52-73). In his chapter, Echeverría takes this idea up in order to 'describing a kind of "racism" constitutive of capitalist modernity' (Echeverría, 2019, p. 39). [Extracted from the article]

Private-sector planners in Turkey have been operating in a planning system that has been restructured within the framework of neoliberal urban policies for the last forty years. Especially after 2000, while the model of growth over construction was adopted as a basic economic policy, the planning practices that implemented these policies were seen as a means of capital accumulation by wider social groups. In this economic political environment, private-sector planners have entered into new relationships with politics, markets, and bureaucracy, and have settled in the centre of criticism with professional practices that fall behind the basic principles of the profession, such as land speculation and serving certain pressure groups instead of the public interest. This article focuses on the conditions in which private-sector planners realize their planning practices and the problems they encounter in their plan-making processes. According to private-sector planners, the most important problem is the increase in the determination of rent-oriented interest relations between public institutions and local market actors instead of public benefit in the planning process. Private-sector planners believe that at every stage of the planning process, politicians and market actors exert pressure on planners, and that these forces have caused Turkey's planning practices to decline. [ABSTRACT FROM AUTHOR]

By the end of 2013, the Republic of Ireland had exited the bailout and was entering a period of economic recovery. Yet by 2015 the largest collective protest since independence emerged, challenging the proposed introduction of water charges. Since water, multiple successful social movements organising primarily on the terrain of social reproduction have developed. In this article, I argue that this period of reproductive unrest sharpened inherent contradictions in the way that capital accumulation, social reproduction and the Irish state are articulated to one another. Moreover, these contradictions are not unique to Ireland, but rather emblematic of neoliberal states more broadly. The article intervenes into debates on neoliberal crisis management since the 2007 Global Financial Crisis, as well as demonstrates the value of using social struggles as a lens through which to understand potential fractures in the global political economy. [ABSTRACT FROM AUTHOR]

This article begins with the 2009 documentary, La Dépossession, by filmmaker Jean-Robert Viallet, suggesting that La Défense is depicted as an anti-city. It seeks to anatomise this trope and chronotope, examining the manner in which a range of recent novels and feature films similarly lament the destructive effects of globalised finance on French society, polity and nation. They figure spatiotemporal relationships between France's present and its historical past, between the anonymity of La Défense and certain unmistakably French locations, between a supposedly 'Anglo-Saxon' mode of capital accumulation and the French nation this is held to threaten. Having identified the characteristic features of this trope and chronotope, the article then turns to consider some of their inherent paradoxes, ironies and contradictions. It points out that the historic centre of Haussmann's Paris is itself the product of an earlier process of violent restructuring and dispossession driven by powerful financial forces and undertaken at the behest of a highly conservative political regime. It is ironic that Haussmann's cityscape should now be presented as a symbol of stable, traditional, if now embattled, French national identity. Perhaps, La Défense should be imagined less as an anti-city than as a location deeply embedded in the complexities, contradictions and conflicts of French history. [ABSTRACT FROM AUTHOR]

This paper utilizes a Monte Carlo approach to simulate intergenerational farm property transfers within the context of four common succession strategies across a series of ordinary income and capital gain tax rates. Ordinary income/expenses accompany these intergenerational transfers in the form of interest income and the potential for depreciation recapture and capital gain income for all sales between the parties where transaction prices exceed basis and financing is utilized. Finally, post-transfer depreciation charges for the successor may accompany the usage of the family farm assets exchanged. The findings highlight the fact that transfers through estates represent the best pure tax outcomes (lowest aggregate tax burden), while sales transactions involve the highest tax burden. The conclusion is that it would be prudent and well-advised for everyone contemplating or engaging in intergenerational family farm transfers to ensure that tax considerations represent a focus for evaluating, determining, and selecting the best timing and course of action. [ABSTRACT FROM AUTHOR]

We develop a unified theory with endogenous technology choice in human/knowledge capital accumulation to obtain a rich array of development paradigms. The transition from a less productive technology to a more productive one occurs via endogenous technology choice without requiring any force of big push. However, technologies that are more productive face higher scale barriers and thus multiple steady states may appear with each of which being associated with a different technology. We characterize global dynamics and establish conditions under which middle-income trap or flying geese growth may arise in equilibrium. By calibrating the general model to the data from several representative economies at different development stages with different growth patterns, we identify various prolonged flying geese episodes and middle-income traps. The analysis shows that while improving the efficacy of human capital accumulation is more crucial for advanced and fast-growing economies, mitigating barriers to human capital accumulation is more rewarding for emerging growing economies and development laggards. Our growth accounting results indicate that once the efficacy of and the barriers to human capital accumulation are incorporated, the residual TFP component no longer plays a substantial quantitative role. [ABSTRACT FROM AUTHOR]

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

This paper discusses some issues related to the triangle between capital accumulation, distribution, and capacity utilization. First, it explains why utilization is a crucial variable for the various theories of growth and distribution, and, more precisely, with regards to their ability to combine an autonomous role for demand (along Keynesian lines) and an institutionally determined distribution (along classical lines). Second, it responds to some recent criticism by Girardi and Pariboni (2019) and I explain that their interpretation of the model in Nikiforos (2013) is misguided, and that the results of the model can be extended to the case of a monopolist. Third, it provides some concrete examples on why demand is a determinant for the long‐run rate of utilization of capital. Finally, it argues that when it comes to the normal rate of utilization it is the expected growth rate of demand that matters, and not the level of demand. This insight provides a more straightforward way to link the adjustment at the micro and the macro level. [ABSTRACT FROM AUTHOR]

This paper argues that an entrepreneurial state can inadvertently crowd out entrepreneurship. Using the context provided by Singapore, the paper finds that coordinated policies that prioritize and target capital, knowledge, and human capital accumulation in particular industries, sectors, technologies, and firms have created a formidable societal knowledge filter, which in turn can impede endogenous entrepreneurial activity. By serving as the entrepreneur, Singapore's entrepreneurial state imposes its vision by assuming the core entrepreneurial values and traits of opportunity recognition, discovery, and action. The entrepreneurial state, at least in the case of Singapore, retards the transition to an entrepreneurial society, which, paradoxically, is the vision of Singapore's entrepreneurial state. Plain English Summary: States increasingly engage in entrepreneurial activities. This paper explains how the policies and activities of such entrepreneurial states may inadvertently create barriers to a more inclusive entrepreneurial society where entrepreneurship is embraced by diverse citizens. Drawing on the case of Singapore, this paper shows that it is not the individual state activities in the entrepreneurial sphere, but the mix of activities, which starves entrepreneurship. The article focuses on state activities in the areas of capital, knowledge, and human capital, and shows how such activities jointly have reduced the scope of private entrepreneurial endeavor. In doing so, the article provides knowledge on the relationship between entrepreneurial states and an inclusive entrepreneurial society. It draws attention to the effects of policy configurations and action on entrepreneurship. [ABSTRACT FROM AUTHOR]

The article offers information about the tax consequences of distributing non-assessable receipts to the ultimate beneficiary throughout the life of an entity. It covers common examples of non-assessable income, including family trust distributions subject to tax, cash flow boost payments, pre-Capital Gains Tax capital gains, and non-portfolio dividends and capital gains from foreign shares.

The article offers information about the importance of the time when a contract is entered into for the purposes of the operation of income tax laws, particularly in relation to the disposal or acquisition of a Capital Gains Tax (CGT) asset. It explains that the time of the disposal or acquisition is determined by the time when the contract was entered into, and its relevance for determining the CGT discount capital gains tax concession and whether a capital gain or loss is disregarded.

We develop and estimate a spatial overlapping generations model with heterogeneous households to study the feasibility of a recently proposed reform of internal migration policies that offers the potential of decreasing inequality within China. We find that this policy change significantly increases the college attainment of migrant children born in rural areas and, therefore, promises to increase the number of high‐skill workers. However, it requires significant tax increases to offset the reduction of the positive fiscal externalities provided by migrants. [ABSTRACT FROM AUTHOR]

There are several puzzles and unresolved problems in empirical economics that depend on the reliability of capital series. Productivity paradoxes, and certain recent trends in the US macroeconomic data, cannot be addressed correctly with the available standard measures of capital stock. Our paper contributes to the theory of capital by endogenizing capacity utilization and depreciation in an intertemporal optimization model with adjustment and maintenance costs. This model allows for corporate taxation and identifies the impact on the variables that shape the capital accumulation process. Depreciation is a control variable that is no longer assumed proportional to the capital stock. The model provides a system of equations that we run empirically with a data set of the US economy for the period 1960–2016. We obtain an empirical measure of the depreciation rate and the capital stock based on profitability and market values. They are economic estimations that consider the entire capital deterioration and obsolescence. Aggregate capital stock is a key variable in the description of the economy, and our results, which better fit the foundations of economic theory, can provide policymakers with a good understanding of the field in which specific public policy measures are to be implemented. [ABSTRACT FROM AUTHOR]

This paper analyzes how multinational firms' internal debt financing affects high‐tax countries. It uses a dynamic small open economy model and takes into account that internal debt impacts both the multinational firms' investment decisions and the government's tax policy. The government has incentives to redistribute income from firm owners to workers. If the government's redistributive motive is not too strong, internal debt reduces welfare in the short term by decreasing tax revenues. However, debt financing stimulates capital accumulation and exerts a positive long‐term welfare impact. [ABSTRACT FROM AUTHOR]

We investigate within‐family inequalities in human capital accumulation in India. Indicators of the children's current stock of human capital and of investment into their continued human capital accumulation are analyzed, distinguishing between time investments and pecuniary investment into school quality. We employ a within‐family model using sibship fixed effects, and find mostly negative birth order effects; that is, earlier‐born children are better off. However, for time investments there is a tendency toward more positive birth order effects, especially in poor and large families. This suggests that that opportunity cost of child time matters; in poor and large families the older, more productive, siblings often need to work. The most plausible explanation for negative birth order effects in general is resource dilution at an early age. Older siblings were only children at an early age, and therefore benefited from more parental resources. [ABSTRACT FROM AUTHOR]

Since its industrialization, China has been continuously promoting environmental governance, and it is worth studying whether this measure has been effective. In this paper, we use industrial pollution control to represent China's environmental governance. Further, we use growth drag caused by energy consumption to describe a win-win situation for energy conservation and economic development. This paper theoretically analyzes the impact of environmental governance on growth drag by incorporating the former into the growth drag model. Thereafter, using data from 283 cities for the period between 2003 and 2017, this paper applies the dynamic panel data model to investigate whether China's industrial pollution control can achieve a win-win situation and its transmission mechanism. The results show that industrial pollution control can alleviate growth drag, implying that China's environmental governance can achieve a win-win situation. However, the effect is more significant in Eastern China and areas with high industrial pollution control intensity. The transmission mechanism analysis shows that industrial pollution control achieves a win-win situation by improving technological innovation, promoting human capital accumulation, and optimizing manufacturing development, of which improving technological innovation is the most significant. [ABSTRACT FROM AUTHOR]

The urban is a site of diversity, multiplicity and conviviality under threat from commercialization, not least through tourism. The dominant socio-spatial logic of capitalism has urbanized its extractive practices capturing value from the urban and social fabric and its affective and communicative values. This monetizing of everyday life through all manners of platform capitalism embedded in ubiquitous connectivity will erode urban cultural diversity. As a counter measure the paper discusses the theoretical contours of urban conviviality and will conceptually explore how to re-story the urban fostering such conviviality, engaging with the most recent tourism policy of the city of Amsterdam. Conviviality mediated through a vibrant urban fabric can make for spaces of alterity and reinstate use-value as central to our economic systems. Countering thereby capitalist monoculture of urbanity, urban design animated by care and responsiveness can foster multiplicity and conviviality. Applied to the tourism encounter and a reoriented understanding of hospitality allows for tourism animated by autonomy and creativity, personal interdependence and redistributive justice, contributing to the momentum needed to overturn the deadening urban frontier of capital accumulation. [ABSTRACT FROM AUTHOR]

This study aims to shed light on the effects of financial development and accumulation of capital on the productivity of labor in the sub-Sahara African region within the period of 1990–2018. In this work, we used the (dynamic) common correlated effects estimator-mean group and additional techniques such as cross-section autoregressive distributed lag to calibrate the sample into the African subregion to ensure robustness. The findings reveal that financial progress in the region over time leads to an increase in productivity of labor and also the accumulation of capital. Furthermore, financial markets have a progressive impact on the productivity of labor within sub-Saharan African regions. We extend the very limited literature on the nexus between financial development and labor productivity by incorporating capital accumulation into our model which has not been previously studied. [ABSTRACT FROM AUTHOR]

Objectives/Context: The main objective of this paper is to present an explanation for the divergent development trajectories of two regions of the capitalist world-economy, Latin America and East Asia. Methodology: starting from the concepts of world-economy, world region, regional focus and long durée, it is intended to verify how the forms of integration of the two regions to the capitalist worldeconomy affected them in three essential dimensions for economic development: State, capital accumulation and technological capability, from the 16th century to the present. Conclusions: having autonomously developed the three dimensions analyzed to the point of equating to the West at least until the end of the 17th century, when it was incorporated into the capitalist world-economy in the first half of the19th century, East Asia was able to take advantage of this integration and advance in global hierarchies of wealth and power. On the other hand, Latin America, which as a geopolitical entity was born together with the capitalist world-economy in the 16th century, was at that moment at a relatively low level of development in these dimensions, which, together with colonialism, continued to restrict its development and maintaining the region in its historical position as a periphery of the capitalist world-economy. Originality: the originality of this research is to establish a historically grounded principle of variation to explain the divergence in recent development trajectories of Latin America and East Asia. [ABSTRACT FROM AUTHOR]

The distribution of wealth among the people of society is one of the most important subject in the economy, distribution and its methods keep the economic balance among the people of the society. Therefore, fair distribution of wealth leads to the welfare and comfort of all people in society. Distribution theory has been remained a hot discussion and argument among the different economic schools for a long time. Capitalism believes in the freedom of the individual in all areas, the general law in the capitalist system is that each production factor determines its part in wealth. The factors of production are land, workforce, capital and employment. The theory of capitalism in the domain of the division of wealth is that that the land gets lease or rent, the workforce gets wages, capital gains profit and the employer gains benefit. Socialists believe that the equal distribution of wealth is the key solution to all the problems of society and argue: Due to the lack of reasonable distribution of wealth, numerous major problems raised in society. According to socialists, in fact the unequal distribution of wealth in a society is the basic reason of all economic problems among the people of society. They suggest that all tools and factors of production should be taken from individuals and should be controlled by government. The people of society should have fair access to the wealth produced from it, and the government itself should have a mechanism for wealth distribution. However, the Islamic economic system has another theory. Its crux is: the variance in the wealth of the people of the society is a natural matter, all human beings are not equal in wealth. Distribution from the perspective of the Islamic economy has three stages: The first stage is possession of items, the second stage is the distribution based on the contribution of each production factor in wealth production and the third stage is the redistribution of wealth distribution by some distributing mechanism. [ABSTRACT FROM AUTHOR]

This article explores how financial logics and investment rationalities are intersecting with and shaping the expert discourse and practice of professional design. It uses "assetization" as a conceptual category to make sense of recent efforts to account for the value of design in financial terms. Specifically, the article provides a narrative-semiotic analysis of a report on "The Business Value of Design" published by McKinsey & Company, unfolding how design is valued in terms of its capacity to deliver future earnings for shareholders, and thus made to acquire the asset form. The article foregrounds how can the assetization of design be understood not only as evidence of the gradual spread of financialized valuations, but also as an organizing act underpinned by a script that activates characters and defines frames of action around the use of design in firms. It shows how this script entangles the coordinated expansion and monitoring of design activities within firms with the fervor for shareholder value maximization and capital gains, drawing a convenient line of causation between them as a near certainty. The article contributes to our understanding of how the cultural condition that makes the spread of assetization possible is to an important extent established in the ongoing and everyday work of striving to systematize and increase creativity in organizations. [ABSTRACT FROM AUTHOR]

While authoritarian populism and its relationship to the rural world have gained analytical prominence recently, few have attempted a systematic exploration of how various authoritarian populisms emerge from, and are embedded within, dynamics of capital accumulation, state, and class struggle. Drawing on Poulantzas' approach to "state contradictions," we focus on the ways by which bovine meat figures in Narendra Modi's authoritarian populist project in contemporary India. On the one hand, violent authoritarianism in the country uses beef eating as a powerful tool for subjugating subaltern groups to Hindutva rule. On the other hand, the country houses a rapidly expanding beef meat agro‐industry, accounting for as much as 20% of global exports and based on corporate concentration around dominant class interests. We argue that this points to state contradictions in Modi's India witnessing strained accumulation patterns. These contradictions, we emphasize, have distinct ramifications for India's classes of labour in the countryside, as certain groups experience what we describe as a process of "double victimization." [ABSTRACT FROM AUTHOR]

This article examines small farmer resistance in Egypt. It situates contemporary struggles in the context of the uneven success of small farmers' historical resistance to land dispossession and neoliberal reform. Struggles over land are the prime driver of rural conflict and small farmers contest state strategies that reward local elites, land owners, and supporters of the military regime. There may not be a coherent social movement able to resist contemporary patterns of capital accumulation, but there are elements of resistance that edge forward an agenda for a "political conversation" about much‐needed deep social reforms. The internationally‐supported Sisi presidency has used violence to consolidate military power, making open revolt difficult. Nevertheless, small farmers link struggles over access to land with poor state provisioning of water and infrastructure as a means of building resistance. [ABSTRACT FROM AUTHOR]