scholarly journals Taxation of Ride-hailing

2021 ◽  
Author(s):  
Lewis Lehe ◽  
◽  
Sairpaneeth Devunuri ◽  
Javier Rondan ◽  
Ayush Pandey ◽  
...  

This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.

Commonwealth ◽  
2017 ◽  
Vol 19 (2) ◽  
Author(s):  
Jennie Sweet-Cushman ◽  
Ashley Harden

For many families across Pennsylvania, child care is an ever-present concern. Since the 1970s, when Richard Nixon vetoed a national childcare program, child care has received little time in the policy spotlight. Instead, funding for child care in the United States now comes from a mixture of federal, state, and local programs that do not help all families. This article explores childcare options available to families in the state of Pennsylvania and highlights gaps in the current system. Specifically, we examine the state of child care available to families in the Commonwealth in terms of quality, accessibility, flexibility, and affordability. We also incorporate survey data from a nonrepresentative sample of registered Pennsylvania voters conducted by the Pennsylvania Center for Women and Politics. As these results support the need for improvements in the current childcare system, we discuss recommendations for the future.


2010 ◽  
Vol 2 (3) ◽  
pp. 237-248 ◽  
Author(s):  
Kyle Andrew Poyar ◽  
Nancy Beller-Simms

Abstract State and local governments in the United States manage a wide array of natural and human resources that are particularly sensitive to climate variability and change. Recent revelations of the extent of the current and potential climate impact in this realm such as with the quality of water, the structure of the coasts, and the potential and witnessed impact on the built infrastructure give these political authorities impetus to minimize their vulnerability and plan for the future. In fact, a growing number of subnational government bodies in the United States have initiated climate adaptation planning efforts; these initiatives emphasize an array of climate impacts, but at different scales, scopes, and levels of sophistication. Meanwhile, the current body of climate adaptation literature has not taken a comprehensive look at these plans nor have they questioned what prompts local adaptation planning, at what scope and scale action is being taken, or what prioritizes certain policy responses over others. This paper presents a case-based analysis of seven urban climate adaptation planning initiatives, drawing from a review of publicly available planning documents and interviews with stakeholders directly involved in the planning process to provide a preliminary understanding of these issues. The paper also offers insight into the state of implementation of adaptation strategies, highlighting the role of low upfront costs and cobenefits with issues already on the local agenda in prompting anticipatory adaptation.


Author(s):  
Carter Malkasian

The American War in Afghanistan is a full history of the war in Afghanistan between 2001 and 2020. It covers political, cultural, strategic, and tactical aspects of the war and details the actions and decision-making of the United States, Afghan government, and Taliban. The work follows a narrative format to go through the 2001 US invasion, the state-building of 2002–2005, the Taliban offensive of 2006, the US surge of 2009–2011, the subsequent drawdown, and the peace talks of 2019–2020. The focus is on the overarching questions of the war: Why did the United States fail? What opportunities existed to reach a better outcome? Why did the United States not withdraw from the war?


Author(s):  
Brian Neve

This chapter revisits and explores the production history of director King Vidor’s independently made movie, Our Daily Bread (1934), its ideological and aesthetic motifs, and its exhibition and reception in the United States and beyond, not least its apparent failure at the box office. It further considers the relationship between the film and contemporary advocacy of cooperative activity as a response to the Great Depression, notably by the California Cooperative League, Franklin D. Roosevelt’s New Deal, and Upton Sinclair’s End Poverty in California campaign for the state governorship. It also assesses the movie in relation to Vidor’s own cooperative vision through its emphasis on individuals and community as a solution to the Great Depression and the significant absence of the state in this agency.


2019 ◽  
pp. 184-208
Author(s):  
David M. Struthers

This chapter examines the World War One period in which the federal, state, and local governments in the United States, in addition to non-state actors, created one of the most severe eras of political repression in United States history. The Espionage Act, the Sedition Act, changes to immigration law at the federal level, and state criminal syndicalism laws served as the legal basis for repression. The Partido Liberal Mexicano (PLM), Industrial Workers of the World (IWW), and other anarchists took different paths in this era. Some faced lengthy prison sentences, some went underground, while others crossed international borders to flee repression and continue organizing. This chapter examines the repression of radical movements and organizing continuities that sustained the movement into the 1920s.


Author(s):  
John Joseph Wallis

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.


2020 ◽  
Vol 78 (10) ◽  
pp. 866-883 ◽  
Author(s):  
Jennifer L Harris ◽  
Jennifer L Pomeranz

Abstract Children’s diets in their first 1000 days influence dietary preferences, eating habits, and long-term health. Yet the diets of most infants and toddlers in the United States do not conform to recommendations for optimal child nutrition. This narrative review examines whether marketing for infant formula and other commercial baby/toddler foods plays a role. The World Health Organization’s International Code of Marketing Breast-milk Substitutes strongly encourages countries and manufacturers to prohibit marketing practices that discourage initiation of, and continued, breastfeeding. However, in the United States, widespread infant formula marketing negatively impacts breastfeeding. Research has also identified questionable marketing of toddler milks (formula/milk-based drinks for children aged 12–36 mo). The United States has relied exclusively on industry self-regulation, but US federal agencies and state and local governments could regulate problematic marketing of infant formula and toddler milks. Health providers and public health organizations should also provide guidance. However, further research is needed to better understand how marketing influences what and how caregivers feed their young children and inform potential interventions and regulatory solutions.


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