The Economics of Tax Reform

1986 ◽  
Vol 50 ◽  
pp. 1-8
Author(s):  
Joseph J. Minarik
Keyword(s):  
World War Ii ◽  
Income Tax ◽  
Tax Reform ◽  
Dominant Factor ◽  
World War ◽  
Central Importance ◽  
Federal Income Tax ◽  
The Government ◽  
People’S Attitudes ◽  
Economics And Politics

The federal income tax is of central importance in both economics and politics. The income tax has been the mainstay of the federal government's revenue since the end of World War II. The income tax on individuals has consistently produced over 40 percent of total revenues for the last three decades. The income tax on corporations, while not as productive of revenue as it once was, still contributes about 10 percent of the total tax take. These large revenue yields make the income tax the main point of contact between the federal government and the broad population of typical American households, and perhaps also the dominant factor in people's attitudes toward the government as a whole.

Tax Expenditures and the Tax Reform Act of 1969 in the United States

2022 ◽  
pp. 1-26
Author(s):  
Seiichiro Mozumi
Keyword(s):  
United States ◽  
Income Tax ◽  
Public Perception ◽  
Tax Reform ◽  
The United States ◽  
Tax Revenue ◽  
Tax System ◽  
Federal Income Tax ◽  
Federal Taxation ◽  
The Government

Abstract In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.

scholarly journals ARCHBISHOP STEPINAC, THE INDEPENDENT STATE OF CROATIA AND WESTERN ALLIES

1970 ◽  
pp. 272-293
Author(s):  
MILAN KOLJANIN ◽  
DRAGICA KOLJANIN
Keyword(s):  
World War Ii ◽  
Military Intervention ◽  
World War ◽  
Independent State ◽  
Holy See ◽  
Government Relations ◽  
The Government

There are various doubts and ambiguities regarding the dispatch of the memorandum by the Government of the Independent State of Croatia (ISC) to the Western Allies asking for military intervention in early May 1945, giving rise to different interpretations in historiography. These varying interpretations are related to the circumstances of the dispatch of the memorandum, its text, the actions of prominent representatives of the Ustasha government, relations between the new Yugoslav authorities and Western allies, especially the British and the role of Archbishop Stepinac and the Holy See in the ISC. In order to understand the memorandum, it is necessary to consider the most important political and military circumstances at the end of World War II in Yugoslavia, especially the politics of the new Yugoslavia and the Western powers, primarily the British. The representatives of the Holy See in the ISC and the Archbishop of Zagreb, Alojzije Stepinac, played an important role in efforts to preserve the Ustasha state. This paper was written based on unpublished and published archival sources and relevant historiographical literature.

scholarly journals Esoteric Theravada Buddhism in Burma/Myanmar

2013 ◽  
Vol 25 ◽  
pp. 55-79 ◽  
Author(s):  
Niklas Foxeus
Keyword(s):  
World War Ii ◽  
Present Article ◽  
Nation Building ◽  
Religious Movements ◽  
Theravada Buddhism ◽  
World War ◽  
Nation States ◽  
Asian Nation ◽  
Insight Meditation ◽  
The Government

The achievement of independence in 1948 was in many ways a watershed in Burma’s history. At this time, a variety of Buddhist movements emerged that were part not only of a ‘Burmese Buddhist revival’, in which even the government was involved, but also a general re-enchantment of Asia. In the period following World War II, projects of nation-building and further modernization were implemented in many newly independent Asian nation states. The theories of modernization adopted by the rulers had presupposed that a new, rationalized and secularized order that had set them on the path of ‘progress’ would entail a decline of religion. However, instead there was a widespread resurgence of religion, and a variety of new, eclectic religious movements emerged in Southeast Asia. In the thriving religious field of postcolonial Burma, two lay Buddhist movements associated with two different meditation techniques emerged, viz.; the insight meditation movement and the concentration meditation movement. The latter consisted of a variety of esoteric congregations combining concentration meditation with esoteric lore, and some of these were characterized by fundamentalist trends. At the same time, the supermundane form of Buddhism became increasingly influential in the entire field of religion. The aim of the present article is to discuss how this supermundane dimension has reshaped the complex religious field in Burma, with particular emphasis on the esoteric congregations; to present the Burmese form of esoteric Theravāda Buddhism, and to situate the fundamentalist trends which are present in these contexts.

scholarly journals It was Deliberate Way to a Famine

2018 ◽  
pp. 130-138
Author(s):  
Volodymyr Chornyi
Keyword(s):  
World War Ii ◽  
Rural Area ◽  
Rural Areas ◽  
Foreign Assistance ◽  
World War ◽  
Soviet Government ◽  
Great Famine ◽  
The World ◽  
The Government ◽  
Collective Farms

The article analyses one of the most grievous chapters in the history of Ukrainian nation – the Great Famine (Holodomor) of 1932–1933. It is referred to the massive famine that was deliberately organized by the Soviet authorities, which led to many millions hu-man losses in the rural area in the territory of the Ukrainian SSR and Kuban. Planned confiscation of grain crops and other food products from villagers by the representatives of the Soviet authorities led to a multimillion hunger massacre of people in rural area. At the same time, the Soviet government had significant reserves of grain in warehouses and exported it abroad, since without collectivization and Ukrainian bread it was impossible to launch the industrialization that demanded Ukrainian grain to be contributed to foreigners in return for their assistance. Ukrainian grain turned into currency. The authorities of that time refused to accept foreign assistance for starving people and simultaneously banned and blocked their leaving outside the Ukrainian SSR. The so-called “barrier troops” were organized in order to prevent hungry people from flee to the freedom and not let anyone enter the starving area. The situation is characterized by the fact that the idea and practice of barrier troops tested on Ukrainians were lately used on the battlefields of the World War II. Among three Holodomors, the government did not conceal only the first one (1921–1922), as it could be blamed on the tsarist regime that brought the villagers to the poverty, and post-war devastation. The famine of 1946–1947 was silenced, but the population generally perceived it as a clear consequence of two horrendous misfortunes – the World War II and dreadful drought. Especially rigid was position of the government regarding the very fact of genocide in 1933–1933 not only its scale. The author emphasizes that the Great Famine is refused to be admitted not because it was unreal but to avoid the assessment of its special direction against Ukraine and Ukrainian nation, saying instead that it affected the fate of all nations. The article describes the renovation of internal passports system and the obligatory registration at a certain address that took place in the USSR in 1932. Decree of the Council of People’s Commissars of the USSR stipulated the fact that people living in rural areas should not obtain passports. Therefore, collective farmers of the Ukrainian SSR actually did not obtain passports. The villagers were forbidden to leave collective farms without signed agreement with the employer, that deprived them of the right to free movement. Even after the introduction of labour books the collective farmers did not obtain them either. The author describes the destruction of the collective farms system that his parents dedicated their entire labour life to. Instead of preserving productive forces, material and technical base and introducing new forms of agrarian sector management and the whole society to the development path, this system has been thoughtlessly destroying and plundering. Keywords: Holodomor, Ukrainian villagers, collectivization, genocide, confiscation, barrier troops.

Containment

2017 ◽  
Author(s):  
Andrew Preston
Keyword(s):  
Foreign Policy ◽  
World War Ii ◽  
Cold War ◽  
Political Conflict ◽  
World War ◽  
Land War ◽  
The Government ◽  
Post War ◽  
The Cold War ◽  
Cold War Consensus

Assessing the application of the liberal consensus idea to postwar foreign policy, this chapter contends that myths about the bipartisan spirit of U.S. foreign policy have too long found ready acceptance from historians. Politics did not stop at the water’s edge, even when bipartisanship was at its supposed zenith during World War II and the early Cold War. While there was unanimity during the post-war era that the growth of international communism was a threat to U.S. interests, this did not mean that foreign policy was free of political conflict, and partisan charges that the government of the day was losing the Cold War were commonplace. Meanwhile, non-elite opinion evinced little support for confrontation with the main Communist powers, reluctance to engage in another land war like Korea, and concern about survival in the nuclear era. The divisiveness wrought by Vietnam was supposed to have brought an end to the “Cold War consensus,” but uncertainty over its meaning was evident well before this.

Pharmaceutical Networks: The Political Economy of Drug Development in the United States, 1945–1980

2009 ◽  
Vol 10 (4) ◽  
pp. 675-686
Author(s):  
Dominique A. Tobbell
Keyword(s):  
World War Ii ◽  
Drug Development ◽  
Prescription Drugs ◽  
The United States ◽  
Reform Movement ◽  
World War ◽  
Academic Communities ◽  
Policy Environments ◽  
The Government ◽  
Care Costs

Pharmaceutical Networks describes how American drug firms,biomedical researchers, physicians, and Congressional reformers shaped the research, regulatory, and policy environments for prescription drugs in the three decades after World War II. In these decades, pharmaceutical reformers in Congress sought to secure passage of legislation that would increase the government's control over drug development, distribution, and practice. They proposed these reforms as a way of curbing the high cost of prescription drugs and putting a break on the escalating health care costs. To defend itself against this reform movement, the American drug industry built alliances with research universities, medical schools, and professional medical societies by offering to the medical and academic communities solutions to their shared problems. These problems included a shortage of biomedical workers and the increasing authority of the government over medical practice.

The Politics of Decolonization in French and British West Africa

2018 ◽  
Author(s):  
Frederick Cooper
Keyword(s):  
World War Ii ◽  
Local Governance ◽  
Political Movements ◽  
Way Of Life ◽  
World War ◽  
Economic Equality ◽  
Pan African ◽  
Nation States ◽  
The Government ◽  
Territorial States

At the end of World War II, Britain and France tried to find new bases for the legitimacy of empire. Their hesitant moves created openings that African political movements exploited. Scholars have tried to capture the excitement of this process, first focusing on the drive to create nation-states, then exploring other possibilities, both regions within territorial states and federations among them. Historians have drawn on archives and interviews as well as a wide variety of texts produced by political movements. Although Africans had long conducted politics through both local idioms and pan-African connections, the postwar openings led political movements to focus on arenas where they could achieve results. In French Africa, this entailed a partially successful struggle for French citizenship, representation in both the French and territorial legislatures, and social and economic equality with other French citizens. Eventually the French government tried to diffuse claim-making by devolving internal autonomy to territorial governments. When Guinea obtained independence in 1958 and other African leaders differed over whether they should create a francophone African federation within a Franco-African confederation or participate as equals in a French federation, the movements shifted to seeking independence and a new relationship with France. Britain failed to get African politicians to focus on local governance. Instead, politicians demanded power in each colony. Meanwhile, Britain tried to appease African social movements with a program of economic development only to face escalating demands and heightened conflict. Although fearful of disorder and corruption, the government decided that the best it could hope for was to have attracted Africans to a British way of life and to achieve friendly relations with African governments that, led by Ghana, came into power.

The Movement for Japanese American Redress

2019 ◽  
Author(s):  
Megan Asaka
Keyword(s):  
World War Ii ◽  
Civil Liberties ◽  
Japanese Americans ◽  
Japanese American ◽  
World War ◽  
1960S And 1970S ◽  
The Government ◽  
The 1960S ◽  
The Cold War ◽  
Redress Movement

The Japanese American Redress Movement refers to the various efforts of Japanese Americans from the 1940s to the 1980s to obtain restitution for their removal and confinement during World War II. This included judicial and legislative campaigns at local, state, and federal levels for recognition of government wrongdoing and compensation for losses, both material and immaterial. The push for redress originated in the late 1940s as the Cold War opened up opportunities for Japanese Americans to demand concessions from the government. During the 1960s and 1970s, Japanese Americans began to connect the struggle for redress with anti-racist and anti-imperialist movements of the time. Despite their growing political divisions, Japanese Americans came together to launch several successful campaigns that laid the groundwork for redress. During the early 1980s, the government increased its involvement in redress by forming a congressional commission to conduct an official review of the World War II incarceration. The commission’s recommendations of monetary payments and an official apology paved the way for the passage of the Civil Liberties Act of 1988 and other redress actions. Beyond its legislative and judicial victories, the redress movement also created a space for collective healing and generated new forms of activism that continue into the present.

The case of Dr Masajiro Miyazaki: Japanese-Canadian healthcare in World War II

2020 ◽  
Vol 46 (2) ◽  
pp. 135-143
Author(s):  
Letitia B Johnson
Keyword(s):  
World War Ii ◽  
Medical Care ◽  
Healthcare Professionals ◽  
Medical Services ◽  
World War ◽  
The Government ◽  
Japanese Canadian ◽  
The Impact ◽  
Canadian Healthcare

The forcible relocation of Japanese-Canadians (Nikkei) during World War II has been widely examined; however, little scholarly attention has been paid to the impact of relocation on the medical services provided to, and by, the Nikkei. This article highlights the issue of providing sufficient medical care during forcible relocation and the experiences of one Nikkei physician, Dr Masajiro Miyazaki. His story illustrates both the limitations in the healthcare provided to the Nikkei community during relocation and the struggle for Nikkei medical professionals to continue their practice during the war. The agency of the Nikkei—who constantly balanced resistance and adaptation to oppressive conditions—comes to the forefront with this case study. Dr Miyazaki’s personal records of forcible relocation, as well as his published memoir, reveal aspects of the lived reality of one Nikkei physician who was not included in the government discourse, or in the dialogue among his fellow Nikkei physicians, such as inter-racial medical care. It is evident through this case that there was great diversity in the level of medical care which the Nikkei received during their relocation in Canada. Furthermore, Dr Masajiro Miyazaki’s story proves that healthcare professionals, from doctors to nurses’ aides who were both Nikkei and white, provided extraordinary medical services during the forcible relocation, despite significant constraints.

Evolution and Performance of Indian EPZs/SEZs

2005 ◽  
Vol 40 (3) ◽  
pp. 3-28
Author(s):  
L. B. Singhal
Keyword(s):  
World War Ii ◽  
Import Substitution ◽  
World War ◽  
Export Processing Zone ◽  
Goods And Services ◽  
Free Trade Policy ◽  
The Government ◽  
And Performance ◽  
Set Up ◽  
Processing Zone

A Special Economic Zone (SEZ) is defined as a specially delineated duty free enclave for trade operations. This area is reckoned as a foreign territory for the purpose of duties and tariffs. Movement of goods/services between SEZ and Domestic Tariff Area (DTA) is treated as exports and imports. SEZ units can be set up for export of goods and services including trading. Establishment of EPZs/SEZs is essentially a post World War-II syndrome when import substitution was gradually discarded to adopt export led growth – opened up/free trade policy. Rationale for setting up EPZs/SEZs emanates from natural endowments and other resources of different countries. The developing countries have plenty of cheep labour but they lack in export related infrastructure, technology and even access to their products in overseas markets. The first example of EPZ – Shannon Export Processing Zone – designed to liberalize trade/FDI debuted in Ireland during 1956. First FTZ in India was set up at Kandla in 1965. Then came the establishment of EPZs at SEEPZ (1974), Cochin, Chennai, Visakhapatnam, Falta, Noida and Surat. As a part of its Export & Import Policy, the Government of India had announced setting up of SEZs in April 2000. The Government of India has enacted SEZ Act, 2005 in June 2005. At present, 14 SEZs are operating and approvals have been given for establishment of 64 more such enclaves. The paper attempts to throw light on the major issues involving evolution and performance of Indian EPZs/SEZs.

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