scholarly journals Tax and Taxation and its Character

2019 ◽  
pp. 54-64
Author(s):  
Dimitrina Toma
Keyword(s):  
Social Welfare ◽  
Market Power ◽  
Economic Effects ◽  
Emissions Tax ◽  
Emission Standards ◽  
Producer Surplus ◽  
History Of ◽  
Rival Firms ◽  
The Government

This paper investigates whether an emissions tax (equivalent to an emissions cap) maximizes social welfare (defined as the sum of consumer and producer surplus) in the presence of incomplete regulation (leakage) or market power by analyzing an intensity standard regulating emissions per unit of output. This paper analyzes the effect of passive investment in rival firms on the setting of uniform taxes and uniform absolute emission standards by the government. This article is concerned with taxation in general, its principles, its objectives, and its effects; specifically, the article discusses the nature and purposes of taxation, whether taxes should be classified as direct or indirect, the history of taxation, canons and criteria of taxation, and economic effects of taxation, including shifting and incidence (identifying who bears the ultimate burden of taxes when that burden is passed from the person or entity deemed legally responsible for it to another).

Protection Against Good Intentions: The Catholic Role in the Campaign to Ban Proxy Adoption, 1956–1961

2019 ◽  
Vol 31 (2) ◽  
pp. 242-272
Author(s):  
Cathi Choi
Keyword(s):  
World War Ii ◽  
Social Welfare ◽  
The United States ◽  
Adoptive Parents ◽  
Adoption Process ◽  
Intercountry Adoption ◽  
Korean Children ◽  
Social Welfare Programs ◽  
History Of ◽  
The Government

Abstract:The debate over the practice of proxy adoption sheds light on changing notions of proper intercountry adoption practices and standards of family planning as they developed in the mid-twentieth century. The practice of proxy adoption was born out of a loophole in U.S. immigration legislation, initially used by Americans to adopt European orphans after World War II. After the Korean War, the practice was again utilized to bring Korean children in even greater numbers to the United States. Through proxy adoption, adoptive parents bypassed the standard checkpoints of the adoption process as established by U.S. social welfare agencies. Although initially hailed as a humane practice, proxy adoption was ultimately banned in 1961 after a successful antiproxy adoption campaign waged by a coalition of social welfare workers, Catholic leaders, and U.S. senators. The role of Catholic agencies in this debate is essential, yet remains largely unexplored. This article sheds light on this significant and underresearched history of the Catholic institutions involved in the proxy adoption debate.The Catholic agencies, namely the National Catholic Welfare Conference and the Catholic Committee for Refugees, stood apart from both the government social welfare establishment and other humanitarian actors. Their actions must instead be understood through the context of their own institutional history of domestic social welfare programs and overseas humanitarian work, dating from the late nineteenth and early twentieth centuries. This article analyzes their relationship with the U.S. social welfare establishment, as well as joint advocacy efforts to reform intercountry adoption practices.

scholarly journals The Case for Antitrust Enforcement

2003 ◽  
Vol 17 (4) ◽  
pp. 27-50 ◽  
Author(s):  
Jonathan B Baker
Keyword(s):  
Social Welfare ◽  
Empirical Evidence ◽  
Market Power ◽  
Antitrust Enforcement ◽  
Exclusionary Practices ◽  
The Government

This paper provides evidence of the necessity and success of antitrust enforcement. It begins with examples of socially beneficial antitrust challenges by the federal antitrust agencies to price-fixing and other forms of collusion; to mergers that appear likely to harm competition; and to monopolists that use anticompetitive exclusionary practices to obtain or maintain their market power. It then reviews systematic empirical evidence on the value of antitrust derived from informal experiments involving the behavior of U.S. firms during periods without effective antitrust enforcement, and the behavior of firms across different national antitrust regimes. Overall, it concludes, the benefits of antitrust enforcement to consumers and social welfare -- particularly in deterring the harms from anticompetitive conduct across the economy -- appear to be far larger than what the government spends on antitrust enforcement and firms spend directly or indirectly on antitrust compliance.

Perspectives of Reforming the System of Interbudget Relations in Russia (in the Light of the International Experience)

2006 ◽  
pp. 112-127 ◽  
Author(s):  
V. Nazarov
Keyword(s):  
Social Welfare ◽  
Intergovernmental Relations ◽  
International Experience ◽  
Point Of View ◽  
Short History ◽  
History Of

The attempts to reconstruct the instruments of interbudget relations take place in all federations. In Russia such attempts are especially popular due to the short history of intergovernmental relations. Thus the review of the ¬international experience of managing interbudget relations to provide economic and social welfare can be useful for present-day Russia. The author develops models of intergovernmental relations from the point of view of making decisions about budget authorities’ distribution. The models that can be better applied in the Russian case are demonstrated.

Living on a low income as a systemic impediment to socio-economic development of Ukraine

2020 ◽  
pp. 99-109
Author(s):  
NATALIIA TOLSTYKH
Keyword(s):  
Economic Development ◽  
Social Welfare ◽  
Low Income ◽  
Labour Force ◽  
Well Being ◽  
Social Consequences ◽  
Human Potential ◽  
Subsistence Level ◽  
Socio Economic Development ◽  
The Government

The article sheds light on various approaches that seek to determine how widespread poverty and life on a low income are in Ukraine nowadays. As a social phenomenon, poverty has traditionally been associated with destitution and living below the subsistence level set by the government. However, the author holds the view that life on a low income not only means living near or below the poverty line. There is another part of Ukraine’s population that should also be considered needy — those whose income is less than twice as the subsistence level, and most of them are also subject to socio-economic deprivation. Drawing upon the findings of a social survey conducted by the Institute of Sociology of the NAS of Ukraine in 2019, the paper analyses the standard of living among different income groups. Particular attention is given to consumption patterns and social well-being of respondents in the lower income brackets. From the data, it can be inferred that living conditions of many Ukrainians are inadequate to sustain and develop human potential; furthermore, the low-income households have literally to struggle every day to make ends meet. The author brings into focus the main macroeconomic factors contributing to this situation and its adverse effect on the nation’s social potential. Some of the most common social consequences of living on a low income have been identified, such as limited consumption, a person’s dissatisfaction with life and his/her position in society. The above-mentioned survey also provides the estimates of how much the current subsistence level (with regard to Ukraine) should be. Having been made by different socio-demographic and occupational groups of Ukraine’s population, these estimates are a useful source of information — given that subsistence level is considered the basic social standard. According to the survey, all these figures are at variance with the official subsistence level, which is noticeably lower, and this indicates that the current subsistence level needs an upward revision. Today, the overall socio-economic situation in Ukraine is unfavourable for neoliberal economic reforms initiated by the government. Since these policies are primarily designed to reduce the role of state in managing the economy and implementing social welfare programmes, following this path will inevitably result in the entrenchment of mass poverty and in a major loss of Ukraine’s human potential, as well as labour force. The author argues that tackling the country’s chronic low income problem is only possible if a new strategy for socio-economic development is adopted, where social welfare is prioritised.

Making It Count

2020 ◽  
Author(s):  
Arunabh Ghosh
Keyword(s):  
Cold War ◽  
Statistical Data ◽  
New Technology ◽  
Political Leaders ◽  
Republic Of China ◽  
Great Leap Forward ◽  
History Of ◽  
History Of Statistics ◽  
The Government ◽  
The Great Leap Forward

In 1949, at the end of a long period of wars, one of the biggest challenges facing leaders of the new People's Republic of China was how much they did not know. The government of one of the world's largest nations was committed to fundamentally reengineering its society and economy via socialist planning while having almost no reliable statistical data about their own country. This book is the history of efforts to resolve this “crisis in counting.” The book explores the choices made by political leaders, statisticians, academics, statistical workers, and even literary figures in attempts to know the nation through numbers. It shows that early reliance on Soviet-inspired methods of exhaustive enumeration became increasingly untenable in China by the mid-1950s. Unprecedented and unexpected exchanges with Indian statisticians followed, as the Chinese sought to learn about the then-exciting new technology of random sampling. These developments were overtaken by the tumult of the Great Leap Forward (1958–1961), when probabilistic and exhaustive methods were rejected and statistics was refashioned into an ethnographic enterprise. By acknowledging Soviet and Indian influences, the book not only revises existing models of Cold War science but also globalizes wider developments in the history of statistics and data. Anchored in debates about statistics and its relationship to state building, the book offers fresh perspectives on China's transition to socialism.

Assessment criteria for aggregate social welfare

2020 ◽  
Vol 19 (12) ◽  
pp. 2358-2371
Author(s):  
S.A. Moskal'onov
Keyword(s):  
Social Welfare ◽  
Mathematical Analysis ◽  
Exchange Economy ◽  
Assessment Criteria ◽  
Impossibility Theorem ◽  
New Approaches ◽  
History Of Development ◽  
Arrow's Impossibility Theorem ◽  
History Of

Subject. The article addresses the history of development and provides the criticism of existing criteria for aggregate social welfare (on the simple exchange economy (the Edgeworth box) case). Objectives. The purpose is to develop a unique classification of criteria to assess the aggregate social welfare. Methods. The study draws on methods of logical and mathematical analysis. Results. The paper considers strong, strict and weak versions of the Pareto, Kaldor, Hicks, Scitovsky, and Samuelson criteria, introduces the notion of equivalence and constructs orderings by Pareto, Kaldor, Hicks, Scitovsky, and Samuelson. The Pareto and Samuelson's criteria are transitive, however, not complete. The Kaldor, Hicks, Scitovsky citeria are not transitive in the general case. Conclusions. The lack of an ideal social welfare criterion is the consequence of the Arrow’s Impossibility Theorem, and of the group of impossibility theorems in economics. It is necessary to develop new approaches to the assessment of aggregate welfare.

INFLUENCE OF THE TAX SYSTEM ON POLITICAL LIFE IN THE ADMINISTRATION OF THE KOKAND KHANATE

2019 ◽  
Vol 19 (2) ◽  
pp. 21-27
Author(s):  
Ilyoskhon Burhanov ◽  
Keyword(s):  
Political Life ◽  
Tax System ◽  
History Of ◽  
The Government

The article begins with writing about the scientists who conducted a study on the history of the Kokand Khanate. The article writes the taxation of the Kokand Khan and raising taxes, people protest against the government of Kokand, as a result it had a significant impact on political life

GOOD GOVERNANCE, AKUNTANSI PEMERINTAHAN DAN EKONOMI KERAKYATAN

2007 ◽  
Author(s):  
Yuskar Yuskar
Keyword(s):  
Private Sector ◽  
Social Welfare ◽  
Natural Resources ◽  
Good Governance ◽  
Financial Economic ◽  
Strong Impact ◽  
Governance Mechanism ◽  
Literature Study ◽  
The Public ◽  
The Government

Good governance is a ware to create an efficient, effective and accountable government by keeping a balanced interaction well between government, private sector and society role. The implementation of a good governance is aimed to recover the public trust for the government that has been lost for the last several years because of financial, economic and trust crisis further multidimensional crisis. The Misunderstanding concept and unconcerned manner of government in implementing a good governance lately have caused unstability, deviation and injustice for Indonesia society. This paper is a literature study explaining a concept, principles and characteristics of a good governance. Furthermore, it explains the definition, development and utility of an efficient, effective and accountable government in creating a good governance mechanism having a strong impact to the democratic economy and social welfare. It also analyzes the importance of government concern for improving democratic economy suitable with human and natural resources and the culture values of Indonesia.

The Mortality Rate of COVID-19 in Iraq Compare with Iran and Turkey, its Association with the Bacillus Calmette-Guerin (BCG) vaccine and the Iraqi Preparedness Plan Prior to Pandemics. (Preprint)

2020 ◽  
Author(s):  
Rawand Essa
Keyword(s):  
Middle East ◽  
Mortality Rate ◽  
Daily Basis ◽  
Bcg Vaccine ◽  
Critical Position ◽  
Preparedness Plan ◽  
Contagious Diseases ◽  
History Of ◽  
The Government

BACKGROUND In the span of COVID-19, the mortality rate has been different from one country to another. As a country in the Middle East Iraq has a critical position, lies between Iran and Turkey while both countries coronavirus cases increase on daily basis, while Iranian mortality rate record is high similar to Turkey. After Wuhan city of China, Lombard of Italy, Qum city in Iran has the highest number of COVID-19 as a first country in the Middle East. OBJECTIVE aim of this study is to show the effect of BCG vaccine during pandemic diseases, especially nowadays at the time of COVID-19. One of the crucial observations is the government preparedness and strategic planning prior pandemics, in which the BCG vaccine is an attenuated live vaccine for control of tuberculosis (TB). BCG vaccine has a non-specific immune effect that is used against pathogens like bacteria and viruses, through the promotion of pro-inflammatory cytokines' secretion. METHODS An epidemiological study has been performed, and it shows that some countries are more prone to contagious diseases like COVID-19, regardless of the main cultural, religious, societal similarities among the three mentioned countries. The information data has been collected from WHO reports and worldometer in 18 February 2020 to 10 May 2020. Regarding the efficacy of the BCG vaccine, relevant data has been retrieved from Google scholar, Pub-med and BCG world-atlas. RESULTS COVID-19 mortality rates are at peak in Iran and Turkey while the mortality rate is very low in Iraq, while the patients that died in Iraq all had history of other long-term diseases as heart disease, blood pressure, cancer etc. CONCLUSIONS From the experiences of the three countries in the life span of COVID-19, the historical plan of BCG vaccine in Iraq in cooperation with WHO since the last decades it shows that COVID-19 mortality rate is lower than other countries due to the early vaccination of the Iraqis, otherwise Iraq is more fragile than Iran and Turkey due to the poor conditions of Iraq in terms of economics, politics, war and other aspects.

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