Conclusion

Author(s):  
Joshua T. McCabe

Chapter 7 reviews the evidence presented in the previous chapters. It summarizes the support for my theories of fiscalization, presents an extensive discussion of alternative arguments, and explains why these other theories are wrong or cannot explain as well as my theories do the timing or the shape that fiscalization took in the US, the UK, and Canada. It concludes with a discussion of the theoretical implications of for the study of culture and political institutions and its practical implications for reform-oriented advocates interested in the politics of tax and antipoverty policies. This discussion includes a detailed blueprint for a politically viable consolidation of child-related tax benefits that would bring the US’s child poverty rate down in line with other liberal welfare regimes.

Author(s):  
Joshua T. McCabe

Chapter 2 looks at the “great divergence,” when logics of appropriateness were institutionalized in public policies. It shows just how similar all three countries were in the interwar period. Prior to World War II, American, British, and Canadian policymakers held similar views on when it was appropriate to provide direct cash benefits to families with children. Nascent projects for postwar reconstruction changed this in Canada and the UK as each country introduced family allowances in the mid-1940s. Children were recognized for the first time ever as deserving of direct cash benefits according to a new logic of income supplementation. The US on the other hand never introduced family allowances. The unintended result was the noninstitutionalization of the logic of income supplementation for families. The policy legacies established during this period were crucial for shaping later responses to inflation and child poverty.


PEDIATRICS ◽  
1989 ◽  
Vol 83 (6) ◽  
pp. A46-A46
Author(s):  
Edgar K. Marcuse

The industrial countries in the world have a higher standard of living than at any time in history, but within the wealthy countries, there are still a number of children who live in poverty. The United States, which is the wealthiest country of six studied (Australia, Canada, Sweden, United States, United Kingdom, West Germany), had the highest poverty rate among children and the second highest poverty rate among families with children. From 1970 to 1987, the poverty rate for children in the United States increased from 15 to 20%. . . Child poverty rates vary enormously by the structure of the child's family. In every country [of the six studied], child poverty rates are at least twice as high, and usually much higher, in single-parent families than in two-parent families. . . . Perhaps the most striking figures are those that show the percentage of all children and of all poor children who are living in families with incomes below the 75% of the US poverty line. Here we find that US poor children are the worst off of children in any country [of the six studied] including Australia, with almost 10% existing at an income level at least 25% below the official US poverty standard. . . .In the United States, black families with children are particularly economically disadvantaged relative to white (non-black and non-Hispanic) families. The poverty rates among black children are three times as high as the rates of white children. Poverty rates of Hispanic children in the United States are double those of white children as well, But the poverty rate of US white children is still 11.4%. . .higher than the poverty rate of all children in [the] other [five] countries except Australia. . . Heterogeneity does matter; poverty rates are different for different populations and US poverty rates are high, due in part to its social and ethnic diversity. But this diversity does not matter enough to explain fully the high poverty of US children in general or even white children in particular. . . . One of the reasons why many children in the United States are poor is that 27% of all poor families with children and 23% of single-parent families receive no public income support. . . . In every other country, at least 99% of both types of families that were defined as poor by the Us poverty line definition receive some type of income support. . . . All the countries, except the United States, have child allowances that reach at least 80% of poor children. . . . Another reason why the United States does less well . . . is because the poverty gap is larger in the United States. . . . The larger the poverty gap, the more income is needed to remove a family from poverty. And the United States, which has the biggest gap for these families, provides the least income support per family. . . . Every country's welfare and other tax transfer programs reflect their own cultural and social philosophies. . . . Any change in the tax and transfer policies must be done within the national context of the country's social philosophy. But international comparisons of the poverty of today's children raise long-term questions. To the extent that poverty of children is related to poverty as adults, the quality of our future work force may be affected by the present poverty of our children. And the poverty of our children today may affect our long-term competitiveness with other wealthy countries who tolerate much less child poverty than does the United States.


Author(s):  
Joshua T. McCabe

Chapter 6 looks at how the National Commission on Children brought attention to the problem of child poverty in the US, leading to the expansion of the Earned Income Tax Credit in 1993 and the introduction of the nonrefundable Child Tax Credit in 1997. In contrast to the cases of Canada and the UK, the growth of these tax credits, tracing their legacy to the dependent exemption in the tax system, was premised on the logic of tax relief rather than the logic of income supplementation. Originally, the National Commission on Children released recommendations for a fully refundable Child Tax Credit as the best way to tackle child poverty. This served as a successful springboard in Canada and the UK. This was not the case in the US, where the logic of tax relief remained dominant. Initial attempts to introduce a fully refundable Child Tax Credit quickly failed. Policymakers and the public deemed poor children undeserving of tax credits because their parents were not technically taxpayers.


Author(s):  
Joshua T. McCabe

This book challenges the conventional wisdom on American exceptionalism, offering the first and only comparative analysis of the politics of child and in-work tax credits. This comparative approach, analyzing the US, Canada, and the UK, upends everything we thought we knew about the politics of tax credits, accounting for both the timing of their development and the distribution of their benefits among families across liberal welfare regimes. Rather than attributing these changes to antiwelfare attitudes, mobilization of conservative forces, shifts toward workfare, or racial antagonism, the book argues that the growing use of tax credits for social policy was a strategic adaptation to austerity in all three countries but that the historical absence of family allowances in the US left the country with a policy legacy that institutionalized a distinct “logic of tax relief,” ensuring that the poorest American families would be ineligible for tax credits. Focusing on the twin puzzles of the growth and distribution of new tax credits across the three countries, the book explains both their convergence on the use of these tax credits and the US’ divergence from the UK and Canada on the distribution of these tax credits’ benefits.


Author(s):  
Philip Roessler ◽  
Harry Verhoeven

In October 1996, a motley crew of ageing Marxists and unemployed youths coalesced to revolt against Mobutu Seso Seko, president of Zaire/Congo since 1965. Backed by a Rwanda-led regional coalition that drew support from Asmara to Luanda, the rebels of the AFDL marched over 1500 kilometers in seven months to crush the dictatorship. To the Congolese rebels and their Pan-Africanist allies, the vanquishing of the Mobutu regime represented nothing short of a “second independence” for Congo and Central Africa as a whole. Within 15 months, however, Central Africa’s “liberation Peace” would collapse, triggering a cataclysmic fratricide between the heroes of the war against Mobutu and igniting the deadliest conflict since World War II. Uniquely drawing on hundreds of interviews with protagonists from Congo, Rwanda, Angola, Uganda, Tanzania, Ethiopia, Eritrea, South Africa, Belgium, France, the UK and the US, Why Comrades Go to War offers a novel theoretical and empirical account of Africa’s Great War. It argues that the seeds of Africa’s Great War were sown in the revolutionary struggle against Mobutu—the way the revolution came together, the way it was organized, and, paradoxically, the very way it succeeded. In particular, the book argues that the overthrow of Mobutu proved a Pyrrhic victory because the protagonists ignored the philosophy of Julius Nyerere, the father of Africa's liberation movements: they put the gun before the unglamorous but essential task of building the domestic and regional political institutions and organizational structures necessary to consolidate peace after revolution.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  

Purpose The Coronavirus outbreak that started in China in late 2019 and spread globally in 2020 has had profound impacts on almost all areas of our working and personal lives. In the workplace, one of the functions that was perhaps most under the spotlight was human relations (HR) as first they had to deal with how people could work from home, and then if people should be put on furlough or worse, if they should lose their jobs. While countries such as Denmark and the UK agreed to fund people’s wages up to a certain percentage or cap of their salary, other countries such as the US saw millions simply become unemployed overnight. HR departments worldwide suddenly had to make some of the toughest decisions they will have ever been asked to do and implement them in a matter of days. Design/methodology/approach This briefing is prepared by an independent writer who adds his/her own impartial comments and places the articles in context. Findings The Coronavirus outbreak that started in China in late 2019 and spread globally in 2020 has had profound impacts on almost all areas of our working and personal lives. In the workplace, one of the functions that was perhaps most under the spotlight was human relations (HR) as first they had to deal with how people could work from home, and then if people should be put on furlough or worse, if they should lose their jobs. While countries such as Denmark and the UK agreed to fund people’s wages up to a certain percentage or cap of their salary, other countries such as the US saw millions simply become unemployed overnight. HR departments worldwide suddenly had to make some of the toughest decisions they will have ever been asked to do and implement them in a matter of days. Practical implications This paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


Author(s):  
Hesham Bassyouny ◽  
Tarek Abdelfattah

AbstractThis study aims to investigate not only Narrative Disclosure Tone predictive power, but also who has this power within companies to predict future performance in the UK context (executive vs. governance). We conduct a computerized textual analysis to measure the tone of UK annual reports narratives. Our results contribute to accounting and financial reporting literature by showing that corporate narrative tone can predict future performance. However, answering our main question about who has this predictive power, we found executives’ reporting tone has the power to predict a company’s future performance but not governance tone. Considering the moderation effect of the 2014 financial reporting guidance, we found this guidance increases corporate narrative tone power in general and executive tone in particular in predicting future performance. Moreover, the current study contributes to financial reporting literature by providing a UK evidence, which operates under the principles-based approach with more flexibility in financial reporting than the US context that follows the rules-based approach. Finally, this study has practical implications for regulators and external users of financial reporting.


2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ruth McAreavey ◽  
David L. Brown

Abstract Scholars on both sides of the Atlantic have grappled with the difficulties of conducting comparative research on rural issues in general, and on rural poverty and inequality in particular. Shortall and Warner have observed that “The UK-US dialog is highly illustrative of how seemingly similar situations turn out to be full of complexity and difference.” That complexity and difference can serve to turn researchers away from comparative collaborations. We begin our paper with an overview of some of the general differences (and similarities) between how rural scholars in the UK and US have examined poverty and inequality in rural areas. Analysis of the two welfare regimes in these countries provides the backdrop for examining specific aspects of deprivation for rural people and communities. Our paper draws on our experience as members of a trans-Atlantic research group to illustrate the type of organisational infrastructure that can support international, interdisciplinary collaboration. We conclude by offering suggestions for future comparative research. Our paper progresses earlier debates in rural studies on the challenges of doing comparative US-UK analysis.


Author(s):  
Luke Armitage

This paper analyses responses to the 2018 Gender Recognition Act reform consultation in the UK, exploring reasons behind the widespread anti-trans sentiment in this context. It compares the conservative Christian roots of traditional opposition to LGBT+ rights, which is still the major source of anti-trans politics in the US, with the rise in prominence of a specific feminist opposition to trans rights in the last few years in the UK. It then explores why the beliefs of relatively small groups have had such a compelling influence on a wider audience in the general population. It argues that the gendered socialisation we all experience through education, media, and political institutions creates a baseline belief in gender determinism and oppositional sexism, and as many people’s main source of information about trans people is the recent surge in related media, a trans moral panic propagated through mainstream and social media easily creates misinformed beliefs about trans issues. A major conclusion of this paper is that trans people have been constructed in the public imagination predominantly in terms of threat- threat to investment in gendered norms, threat to one’s own gender identity, and for marginalised groups including women and also other LGBT+ people, threat to their own in-group resources and desires for assimilation into mainstream culture. Anti-trans sentiment is therefore not only about ideology, but also has important emotional components that should not be overlooked when considering ways to tackle transphobia.


2014 ◽  
Vol 23 (3) ◽  
pp. 381-388 ◽  
Author(s):  
Euan Hague ◽  
Alan Mackie

The United States media have given rather little attention to the question of the Scottish referendum despite important economic, political and military links between the US and the UK/Scotland. For some in the US a ‘no’ vote would be greeted with relief given these ties: for others, a ‘yes’ vote would be acclaimed as an underdog escaping England's imperium, a narrative clearly echoing America's own founding story. This article explores commentary in the US press and media as well as reporting evidence from on-going interviews with the Scottish diaspora in the US. It concludes that there is as complex a picture of the 2014 referendum in the United States as there is in Scotland.


Sign in / Sign up

Export Citation Format

Share Document