Taxation of Ride-hailing

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.

Infant Mortality and the Repeal of Federal Prohibition*

Using new data on county-level variation in alcohol prohibition from 1933 to 1939, we investigate whether the repeal of federal prohibition increased infant mortality, both in counties and states that repealed and in neighboring counties. We find that repeal is associated with a 4.0% increase in infant mortality rates in counties that chose wet status via local option elections or state-wide legislation and with a 4.7% increase in neighboring dry counties, suggesting a large role for cross-border policy externalities. These estimates imply that roughly 27,000 excess infant deaths could be attributed to the repeal of federal prohibition in this period.

Do Equity and Accountability Get Lost in LOSTs? An Analysis of Local Return Funding Provisions in California’s Local Option Sales Tax Measures for Transportation

This study explores how local return provisions of local option sales taxes (LOSTs) for transportation are allocated and spent to meet local and regional transportation needs. Local return refers to the component of county LOST measures that provides funding directly to municipalities in the county to be used to meet local needs. Local return has become a fixture in LOSTs; 58 LOST measures placed on the ballot in California (as of 2019) that have included local return in their expenditure plan have an average of 35% of revenues dedicated to local return. Local return provisions in the ballot measures often contain guidelines on how a portion of the money should be spent. The allocation of local return funds to localities has rarely been discussed in research, and spending decisions have to our knowledge never been analyzed. This paper conducts a mixed-methods analysis of all LOSTs with local return, relying on ordinances and other public documents related to local return expenditures, and supplemented with interviews with officials in six counties. Findings indicate that local return provisions are crafted to balance the needs of the county across different dimensions, including trying to achieve equity between urban and rural residents, investment in different transportation modes, and meeting both local and regional policy needs. Moreover, significant accountability mechanisms provide regulations to ensure that funds are distributed to and spent by jurisdictions as promised by the measures. Overall, this research finds that local return is a vital part of LOST measures in California, allowing cities to meet local needs ranging from maintenance of local streets to funding for special programs, while simultaneously aligning local investment with regional priorities.

THE CERAMICS OF TOMSK LOCAL OPTION KULAI CULTURAL-HISTORICAL COMMUNITY (ACCORDING TO THE SETTLEMENTS KIZHIROVO II AND SHELOMOK III)

В статье представлены результаты исследований керамики двух поселений локального варианта кулайской культурно-исторической общности из Томского Приобья. Первый памятник отражает появление в Томском Приобье населения кулайской культуры и его взаимодействие с автохтонным населением шеломокской (кижировской) культуры, в результате которого формируется томский локальный вариант кулайской КИО. Второй относится к заключительному этапу ее существования в Томском Приобье. Основная задача технико-технологического анализа заключалась в выявлении специфики культурных традиций в отборе исходного сырья и подготовке формовочных масс и сравнительном анализе полученных результатов. В результате исследований установлено, что гончары с Кижирово II предпочитали слабоожелезненные и неожелезненные пластичные глины, использовали несколько источников исходного сырья, отмечена устойчивая традиция в выборе минеральных примесей (добавление дробленого камня). Зафиксировано смешение культурных традиций и взаимодействие населения. Одной из причин наличия сосудов из других по ожелезненности глин может быть связано с новым населением на памятнике. К основным культурным традициям на Шеломке III относится использование пластичной среднеожелезненной глины и добавление дресвы. Отмечено смешение культурных традиций: местных (добавление дробленого камня) с принесенной (добавление шамота). Сравнительный анализ выявил общее и различное для керамики Кижирово II и Шеломок III. Общее — использование пластичных глин, преобладание традиции добавлять в формовочные массы дробленый камень, наличие контактов с населением с навыками, сложившимися в местности, где не были доступны выходы камня. Отличие керамики с Шеломка III от других памятников Томского Приобья в других навыках в выборе сырья – применении среднеожелезненных глин, не характерных для региона. Керамика из Шеломка III отличается и от керамики с памятников, расположенных рядом. Для поселения Кижирово II характерны те же традиции, что и с других памятников Томского Приобья. The article presents the results of research on the ceramics of two settlements of a local variant of the kulai cultural and historical community from the Tomsk Ob region. The first monument reflects the appearance in Tomsk Ob region population kulai culture and its interaction with the indigenous population shelomok (kizhirovo) culture, which is formed in Tomsk local option kulai KIO. The second relates to the final stage of its existence in the Tomsk Ob region. The main task of technical and technological analysis was to identify the specifics of cultural traditions in the selection of raw materials and the preparation of pottery paste and a comparative analysis of the results obtained. As a result of research, it was found that the potters from Kizhirovo II preferred weak ferruginous and non iron raw plastic clay, used several sources of raw materials, and noted a stable tradition in the selection of mineral impurities (the addition of crushed stone). There is a mix of cultural traditions and interaction of the population. One of the reasons for the presence of vessels from other clays may be due to the new population on the monument. The main cultural traditions on Shelomok III include the use of plastic medium- iron clay and the crushed stone. There is a mix of cultural traditions: local (adding crushed stone) with brought (adding chamotte). Comparative analysis revealed common and different of Kizhirovo II and Shelomok III ceramics. General — the use of plastic clays, the predominance of the tradition of adding crushed stone to the pottery paste, the presence of contacts with the population with skills developed in areas where stone outputs were not available. The difference between ceramics from Shelomok III and other monuments of the Tomsk Ob region is in other skills in the choice of raw materials — the use of medium ferruginous clays that are not typical for the region. The pottery from Shelomok III differs from the ceramics from the monuments located nearby. For settlement Kizhirovo II are characterized by the same tradition, as with other monuments in Tomsk Ob river area.

From Prohibition to Liquor Dispensaries: Explaining the Rise and Fall of State and Municipal Liquor Stores, 1891–1907

This article investigates the reasons for the adoption and rejection of liquor dispensaries in the years prior to the adoption of national prohibition in the United States. Southern municipalities were the primary dispensary locations, largely due to the permissiveness of local option laws in the South. Municipalities with dispensaries were often retreating from prohibition and dispensary supporters argued that publically run liquor stores were the next best thing. Beyond the South, states that explored dispensary adoption also were those repealing prohibition laws, suggesting a larger pattern whereby prohibition preceded dispensaries rather than following them.