scholarly journals Taxing Consumption and Other Sins

2007 ◽  
Vol 21 (1) ◽  
pp. 49-68 ◽  
Author(s):  
James R Hines
Keyword(s):  
United States ◽  
Open Economy ◽  
Income Tax ◽  
The United States ◽  
State Governments ◽  
Payroll Taxes ◽  
Consumption Taxation ◽  
The World ◽  
And Control ◽  
Consumption Taxes

Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a closed economy, it is even more powerful for an open economy exposed to the world capital market. Consumption taxes in the form of excises can be designed to help protect the environment and control other externalities. Excise taxes can also serve the function of more closely aligning tax burdens with the benefits that taxpayers receive from certain government services. Understandable concerns arise about the distributional consequences of consumption taxation, but a system that relies heavily on consumption taxes, particularly if accompanied by an income tax, can be as progressive as any income tax the United States would realistically want to adopt.

scholarly journals Use of Digital Technology to Enhance Tuberculosis Control: Scoping Review

10.2196/15727 ◽  
2020 ◽  
Vol 22 (2) ◽  
pp. e15727 ◽  
Author(s):  
Yejin Lee ◽  
Mario C Raviglione ◽  
Antoine Flahault
Keyword(s):  
United States ◽  
Resource Management ◽  
Treatment Adherence ◽  
Scoping Review ◽  
Digital Technology ◽  
Digital Health ◽  
The United States ◽  
Data Services ◽  
The World ◽  
And Control

Background Tuberculosis (TB) is the leading cause of death from a single infectious agent, with around 1.5 million deaths reported in 2018, and is a major contributor to suffering worldwide, with an estimated 10 million new cases every year. In the context of the World Health Organization’s End TB strategy and the quest for digital innovations, there is a need to understand what is happening around the world regarding research into the use of digital technology for better TB care and control. Objective The purpose of this scoping review was to summarize the state of research on the use of digital technology to enhance TB care and control. This study provides an overview of publications covering this subject and answers 3 main questions: (1) to what extent has the issue been addressed in the scientific literature between January 2016 and March 2019, (2) which countries have been investing in research in this field, and (3) what digital technologies were used? Methods A Web-based search was conducted on PubMed and Web of Science. Studies that describe the use of digital technology with specific reference to keywords such as TB, digital health, eHealth, and mHealth were included. Data from selected studies were synthesized into 4 functions using narrative and graphical methods. Such digital health interventions were categorized based on 2 classifications, one by function and the other by targeted user. Results A total of 145 relevant studies were identified out of the 1005 published between January 2016 and March 2019. Overall, 72.4% (105/145) of the research focused on patient care and 20.7% (30/145) on surveillance and monitoring. Other programmatic functions 4.8% (7/145) and electronic learning 2.1% (3/145) were less frequently studied. Most digital health technologies used for patient care included primarily diagnostic 59.4% (63/106) and treatment adherence tools 40.6% (43/106). On the basis of the second type of classification, 107 studies targeted health care providers (107/145, 73.8%), 20 studies targeted clients (20/145, 13.8%), 17 dealt with data services (17/145, 11.7%), and 1 study was on the health system or resource management. The first authors’ affiliations were mainly from 3 countries: the United States (30/145 studies, 20.7%), China (20/145 studies, 13.8%), and India (17/145 studies, 11.7%). The researchers from the United States conducted their research both domestically and abroad, whereas researchers from China and India conducted all studies domestically. Conclusions The majority of research conducted between January 2016 and March 2019 on digital interventions for TB focused on diagnostic tools and treatment adherence technologies, such as video-observed therapy and SMS. Only a few studies addressed interventions for data services and health system or resource management.

scholarly journals The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

2021 ◽  
Author(s):  
◽  
Danielle Thorne
Keyword(s):  
United States ◽  
Income Tax ◽  
Multinational Enterprises ◽  
Current System ◽  
The United States ◽  
Tax System ◽  
Tax Havens ◽  
Intangible Resources ◽  
And Control ◽  
Tax Structures

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

Government and Fiscal Policy in American Economic History

2018 ◽  
pp. 194-224
Author(s):  
John Joseph Wallis
Keyword(s):  
United States ◽  
Economic Development ◽  
Economic History ◽  
Local Governments ◽  
Property Tax ◽  
The United States ◽  
State Governments ◽  
Payroll Taxes ◽  
The Third ◽  
State And Local

Over the last 225 years, government finances in the United States have gone through three distinct stages. In the first stage, 1790–1850, state governments actively pursued policies to promote economic development and financed them from revenues from state investments. In the second, 1850–1930, local governments became the most important level of government, as measured by revenues and expenditures, and revenues shifted toward the property tax. In the third period, 1930 to the present, the national government became the most active and largest level of government, financed through income and payroll taxes, and developed an extensive network of grants to state and local governments. The chapter tracks the changes in sources of revenues and purpose of expenditures, with specific attention paid to military spending over the entire period.

scholarly journals Swine Dysentery

2016 ◽  
Vol 54 (1) ◽  
pp. 22-31 ◽  
Author(s):  
E. R. Burrough
Keyword(s):  
United States ◽  
Risk Factors ◽  
Laboratory Diagnosis ◽  
The United States ◽  
Enteric Disease ◽  
Treatment Control ◽  
Swine Dysentery ◽  
The World ◽  
Industry Consolidation ◽  
And Control

Swine dysentery is a severe enteric disease in pigs, which is characterized by bloody to mucoid diarrhea and associated with reduced growth performance and variable mortality. This disease is most often observed in grower–finisher pigs, wherein susceptible pigs develop a significant mucohemorrhagic typhlocolitis following infection with strongly hemolytic spirochetes of the genus Brachyspira. While swine dysentery is endemic in many parts of the world, the disease had essentially disappeared in much of the United States by the mid-1990s as a result of industry consolidation and effective treatment, control, and elimination methods. However, since 2007, there has been a reported increase in laboratory diagnosis of swine dysentery in parts of North America along with the detection of novel pathogenic Brachyspira spp worldwide. Accordingly, there has been a renewed interest in swine dysentery and Brachyspira spp infections in pigs, particularly in areas where the disease was previously eliminated. This review provides an overview of knowledge on the etiology, pathogenesis, and diagnosis of swine dysentery, with insights into risk factors and control.

scholarly journals Statistical Analysis of the Performance of a Big and Open Economy: The Case of the U.S.

2018 ◽  
pp. 10-17
Author(s):  
O. V. Zhuravliov ◽  
О. М. Simachova
Keyword(s):  
United States ◽  
Open Economy ◽  
Developing Economies ◽  
Negative Impact ◽  
The United States ◽  
Us Economy ◽  
The Us ◽  
The World ◽  
Macroeconomic Indicators ◽  
The Impact

The US economy is one of the richest and most diversified economies in the world and keeps its leadership in the global economy for the past 100 years. The United States is a global leader in computer technology, pharmaceuticals and the manufacture of medical, aerospace and military equipment. And although services make up about 80% of GDP, the US remains the second largest producer of industrial goods in the world and is a leader in research and development. President Donald Trump was elected in November 2016, promising a big gap with his predecessor’s regulatory, tax and trade policies. Therefore, the current socio-economic status of the USA and the possible ways of its development in the future are interesting for studying the impact on other economies, in particular, on the Ukrainian economy and the search for new and optimal ways of developing relations between the United States and Ukraine. Key macroeconomic indicators of the US economy in 2011–2018 are analyzed, demonstrating the influence of Donald Tramp’s new policy on changes in the indicators of the economy, the labor market, trade, etc., as well as possible ways of development in the coming years. The review of key macroeconomic indicators gives grounds for classifying the American economy as healthy one. Rates of GDP growth will remain in the range of 2 to 3%. These rates of growth in the world’s largest economy are callable to ensure a substantial increase in the global activity. But uncertainties in the politics may hinder global growth and have clearly negative impact on the investment growth in developed and developing economies.

scholarly journals Teaching Undergraduate Courses on Robotics and Control in Prison

2018 ◽  
Vol 140 (09) ◽  
pp. S11-S16 ◽  
Author(s):  
Timothy Bretl
Keyword(s):  
United States ◽  
Black Males ◽  
Mass Incarceration ◽  
The United States ◽  
Incarceration Rate ◽  
Racial And Ethnic Minorities ◽  
Federal Prisons ◽  
White Males ◽  
The World ◽  
And Control

There is growing public consensus that the system of mass incarceration in the United States needs reform. More than 2.2 million residents (0.73%) of the United States were held in state or federal prisons or in local jails at the end of year 2010 [1]. This incarceration rate is the highest in the world, and disproportionately affects racial and ethnic minorities: 4.35% of black males were held in custody compared to 0.68% of white males in 2010.

Politics of Vision in the Carceral State: Legibility and Looking in Hostile Territory

2017 ◽  
Author(s):  
Ashley Hunt
Keyword(s):  
United States ◽  
Visual Culture ◽  
Common Sense ◽  
The United States ◽  
Carceral State ◽  
Freedom Struggle ◽  
The World ◽  
History Of ◽  
And Control ◽  
Multiple Discourses

As we begin to think about the United States as a carceral state, this means that the scale of incarceration practices have grown so great within it that they have a determining effect on the shape of the the society as a whole. In addition to the budgets, routines, and technologies used is the culture of that carceral state, where relationships form between elements of its culture and its politics. In terms of its visual culture, that relationship forms a visuality, a culture and politics of vision that both reflects the state’s carceral qualities and, in turn, helps to structure and organize the society in a carceral manner. Images, architecture, light, presentation and camouflage, surveillance, and the play of sight between groups of people and the world are all materials through which the ideas of a society are worked out, its politics played out, its technology implemented, its rationality or common sense and identities forming. They also shape the politics of freedom and control, where what might be a free, privileged expression to one person could be a dangerous exposure to another, where invisibility or inscrutability may be a resource. In this article, these questions are asked in relation to the history of prison architecture, from premodern times to the present, while considering the multiple discourses that overlap throughout that history: war, enslavement, civil punishment, and freedom struggle, but also a discourse of agency, where subordinated peoples can or cannot resist, or remain hostile to or in difference from the control placed upon them.

scholarly journals Consumption Taxes and American Exceptionalism: An Anglo-World Comparative Perspective

2017 ◽  
Author(s):  
Carl-Henry Geschwind
Keyword(s):  
United States ◽  
World War I ◽  
Income Tax ◽  
Value Added ◽  
American Exceptionalism ◽  
The United States ◽  
Striking Difference ◽  
World War ◽  
Ability To Pay ◽  
Consumption Taxes

The United States today has the lowest ratio of consumption taxes to GDP among OECD countries, and it is also the only country that does not have a national sales tax or value-added tax. This American aversion to consumption taxes has commonly been attributed to the embrace of a strongly progressive income tax, perfected during World War I. A comparison of tax revenues across all levels of government, however, shows that the United States had much lower levels of consumption taxes (compared to GDP and to total taxes) than Canada, Australia, New Zealand, and the United Kingdom as far back as 1902, even before the introduction of the income tax here. At the same time, American ability-to-pay taxes (including income and profit taxes, estate and inheritance duties, and corporate license and franchise fees) remained at the low end of the Anglo-world range until World War II. The most striking difference, though, is that local taxes (essentially equivalent to property taxes) were much higher here, taking around 50% or more of total American taxes until the Great Depression but accounting for only about 40% of total taxes in Canada and roughly 15% to 25% in the other three countries. In other words, American consumption taxes (raised by state and federal governments) were so low in the first third of the 20th century not because of the income tax, but because the American state was unusually reliant on local funding. It is only with the wide-spread property tax revolts of the early 1930s, together with the growth of the federal warfare state during the 1940s, that ability-to-pay taxes came to dominate the American tax system.

scholarly journals The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

2021 ◽  
Author(s):  
◽  
Danielle Thorne
Keyword(s):  
United States ◽  
Income Tax ◽  
Multinational Enterprises ◽  
Current System ◽  
The United States ◽  
Tax System ◽  
Tax Havens ◽  
Intangible Resources ◽  
And Control ◽  
Tax Structures

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

scholarly journals Opodatkowanie kryptowalut w wybranych krajach świata

2021 ◽  
pp. 51-69
Author(s):  
Maciej Szczepkowski
Keyword(s):  
United States ◽  
Current Literature ◽  
Income Tax ◽  
Legal Status ◽  
Developed Countries ◽  
The United States ◽  
Fiscal Year ◽  
Virtual Currency ◽  
The World ◽  
National Tax

Like any innovation, a virtual currency raises the question whether national tax systems are prepared for it. As a part of this study, the current areas of research that academics deal with in the context of the cryptocurrency market in Poland and in the world are presented. In addition, the issues of taxation of cryptocurrency transactions in developed countries, such as Germany, the United States and Japan according to the legal status for the fiscal year 2021, are discussed. The article also presents a summary of the most important solutions in force from 2019 regarding the taxation of cryptocurrencies in the field of income tax in Poland. The study is based on current literature and tax acts.

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