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Tariff Structure, Intermediate Goods, and China–U.S. Trade Friction (China Perspectives)
by Haichao FanFocusing on the interconnection of tariff structure, international trade and welfare evaluation, the book investigates the characteristics of tariff structures of China and the U.S. in recent years and measures the impact of the Sino–U.S. trade friction that started in 2018. The first part of the book discusses levels and evolution trends of tariff systems of China and the U.S. from 2000 to 2014 and makes a comparison between the two countries' tariff structures. The second part centers on the Sino–U.S. trade friction in 2018, analyzing its development, overall impact on welfare, and relevant impact mechanisms. The author draws on the quantitative analysis method currently prevailing in the field of international trade, taking global value chains, intermediate goods, and variable markup into consideration. In contrast to the research conclusion applying standard trade theory, the result indicates that either unilateral imposition of additional tariffs or bilateral tariff friction will give rise to the deteriorated welfare level of both countries. The book will appeal to academics and policy makers interested in international trade, China–U.S. relation and the trade friction.
Tariff Wars and the Politics of Jacksonian America (New Perspectives on Jacksonian America)
by William K. BoltBefore the Civil War, the American people did not have to worry about a federal tax collector coming to their door. The reason why was the tariff, taxing foreign goods and imports on arrival in the United States. Tariff Wars and the Politics of Jacksonian America attempts to show why the tariff was an important part of the national narrative in the antebellum period. The debates in Congress over the tariff were acrimonious, with pitched arguments between politicians, interest groups, newspapers, and a broader electorate.The spreading of democracy caused by the tariff evoked bitter sectional controversy among Americans. Northerners claimed they needed a tariff to protect their industries and also their wages. Southerners alleged the tariff forced them to buy goods at increased prices. Having lost the argument against the tariff on its merits, in the 1820s, southerners began to argue the Constitution did not allow Congress to enact a protective tariff. In this fight, we see increased tensions between northerners and southerners in the decades before the Civil War began.As Tariff Wars reveals, this struggle spawned a controversy that placed the nation on a path that would lead to the early morning hours of Charleston Harbor in April of 1861.
Tariff Wars and the Politics of Jacksonian America (New Perspectives on Jacksonian America)
by William K. BoltBefore the Civil War, the American people did not have to worry about a federal tax collector coming to their door. The reason why was the tariff, taxing foreign goods and imports on arrival in the United States. Tariff Wars and the Politics of Jacksonian America attempts to show why the tariff was an important part of the national narrative in the antebellum period. The debates in Congress over the tariff were acrimonious, with pitched arguments between politicians, interest groups, newspapers, and a broader electorate. The spreading of democracy caused by the tariff evoked bitter sectional controversy among Americans. Northerners claimed they needed a tariff to protect their industries and also their wages. Southerners alleged the tariff forced them to buy goods at increased prices. Having lost the argument against the tariff on its merits, in the 1820s, southerners began to argue the Constitution did not allow Congress to enact a protective tariff. In this fight, we see increased tensions between northerners and southerners in the decades before the Civil War began. As Tariff Wars reveals, this struggle spawned a controversy that placed the nation on a path that would lead to the early morning hours of Charleston Harbor in April of 1861.
Tariff and Science Policies: Applications of a Model of Nationalism
by D. J. Daly S. GlobermanThis controversial analysis of economic nationalism will interest economists and those concerned with nationalism and the competitive position of Canadian manufacturing. It is the first attempt to test empirically an economic model of nationalism, a model which implies than an emphasis on nationalism ultimately reduces economic efficiency – with low-income groups bearing most of the resultant cost – and redistributes income from lower – to upper-income individuals. Applying the model to federal commercial and science policies, the authors argue that these policies have contributed to the high costs and low productivity of Canadian manufacturing and retarded the adoption of new processes and improved techniques. They find that the costs of these are borne by the urban workers and the consumer, while the major beneficiaries are Canadian managers, scientists, and engineers. The efficiency and competitive position of Canadian industry are reduced and income redistributed from lower- to upper-income groups. Science policies designed to increase, at high cost, a broad range of Canadian research and development capabilities are related to the slower adoption of new manufacturing processes in Canada than in the United States and Europe. The authors conclude that greater trade liberalization and increased industrial specialization would benefit Canada and Ontario, that more emphasis should be placed on rapid diffusion of innovation, and that research should be concentrated in fields where Canada has a potential competitive advantage.
Tarifsozialpolitik: Ursachen, Ausmaß und Folgen der Vertariflichung sozialer Sicherheit
by Thilo Fehmel Norbert FröhlerDie anhaltende Transformation des Sozialstaats ist mit einer Bedeutungszunahme tarifvertraglicher Regulierung von sozialer Sicherung verbunden. Der Band bietet erstmals einen umfassenden Überblick über den Stand und die Entwicklung tariflicher Sozialpolitik. Als Bestandsaufnahme enthält er umfangreiche und die zeitliche Entwicklung nachzeichnende Darstellungen für die Alterssicherungs-, Arbeitsmarkt-, Gesundheits- und Familienpolitik in verschiedenen Branchen. Die Untersuchung fragt zudem nach den grundsätzlichen Wahrnehmungen, Einschätzungen und Bewertungen der Tarifvertragsparteien hinsichtlich der Verlagerung sozialpolitischer Verantwortung auf das System der industriellen Beziehungen. Neben Branchen und sozialpolitischen Feldern vergleicht die Studie auch Institutionensysteme. Obwohl mit Deutschland und Österreich zwei institutionell sehr ähnliche Distributionsregimes gegenübergestellt werden, finden sich erhebliche Unterschiede zwischen den beiden Ländern sowohl in Hinblick auf den Vertariflichungsgrad als auch auf die Sichtweisen von Arbeitgeberverbänden und Gewerkschaften. Im Ergebnis zeigt sich: Die Möglichkeiten der Tarifpolitik, eine den Interessen der Beschäftigten angemessene soziale Sicherung zu organisieren, hängen ab von den Rahmungen des Gesetzgebers: Auch bei zunehmend vertariflichter sozialer Sicherheit bleibt der Sozialstaat in sozialpolitischer Verantwortung.
Tarnish
by Katherine LongshoreAnne Boleyn is the odd girl out. Newly arrived to the court of King Henry VIII, everything about her seems wrong, from her clothes to her manners to her witty but sharp tongue. So when the dashing poet Thomas Wyatt offers to coach her on how to shine at court--and to convince the whole court they're lovers--she accepts. Before long, Anne's popularity has soared, and even the charismatic and irresistible king takes notice. More than popularity, Anne wants a voice--but she also wants love. What began as a game becomes high stakes as Anne finds herself forced to make an impossible choice between her heart's desire and the chance to make history.
Tarstopping
by Christine Rehder HorneIn a flash, everything changes. After a group of radical environmentalists breaks into the house of a prominent oil company executive and holds him and his family hostage, the stage is set for a popular movement to coalesce around the incident. They call themselves “Tarstoppers,” and by occupying Calgary’s parks and public areas they hope to shut down the oilsands. But even the most cynical of their number couldn’t anticipate what happened next. Now Tim and Shannon, an ordinary couple caught up in the middle of history, must navigate a world newly populated with fifth columnists, foreign radicals, agent provocateurs and black bloc anarchists as chaos ensues right outside their door.
Taste of Control: Food and the Filipino Colonial Mentality Under American Rule
by René Alexander OrquizaFilipino cuisine is a delicious fusion of foreign influences, adopted and transformed into its own unique flavor. But to the Americans who came to colonize the islands in the 1890s, it was considered inferior and lacking in nutrition. Changing the food of the Philippines was part of a war on culture led by Americans as they attempted to shape the islands into a reflection of their home country. Taste of Control tells what happened when American colonizers began to influence what Filipinos ate, how they cooked, and how they perceived their national cuisine. Food historian René Alexander D. Orquiza, Jr. turns to a variety of rare archival sources to track these changing attitudes, including the letters written by American soldiers, the cosmopolitan menus prepared by Manila restaurants, and the textbooks used in local home economics classes. He also uncovers pockets of resistance to the colonial project, as Filipino cookbooks provided a defense of the nation’s traditional cuisine and culture. Through the topic of food, Taste of Control explores how, despite lasting less than fifty years, the American colonial occupation of the Philippines left psychological scars that have not yet completely healed, leading many Filipinos to believe that their traditional cooking practices, crops, and tastes were inferior. We are what we eat, and this book reveals how food culture served as a battleground over Filipino identity.
Tasting Freedom: Octavius Catto and the Battle for Equality in Civil War America
by Murray Biddle Daniel R. DubinOctavius Valentine Catto was an orator who shared stages with Frederick Douglass, a second baseman on Philadelphia’s best black baseball team, a teacher at the city’s finest black school and an activist who fought in the state capital and on the streets for equal rights. With his racially-charged murder, the nation lost a civil rights pioneer—one who risked his life a century before Selma and Birmingham. In Tasting FreedomMurray Dubin and Pulitzer Prize winner Dan Biddle painstakingly chronicle the life of this charismatic black leader—a “free” black whose freedom was in name only. Born in the American south, where slavery permeated everyday life, he moved north where he joined the fight to be truly free—free to vote, go to school, ride on streetcars, play baseball and even participate in July 4th celebrations. Catto electrified a biracial audience in 1864 when he proclaimed, “There must come a change,” calling on free men and women to act and educate the newly freed slaves. With a group of other African Americans who called themselves a “band of brothers,” they challenged one injustice after another. Tasting Freedompresents the little-known stories of Catto and the men and women who struggled to change America.
Tatler's Irony: Conspicuous Consumption, Inconspicuous Power And Social Change
by Sallie McNamaraThis book discusses Tatler, a monthly glossy magazine aimed at the wealthiest groups in British society, to consider how it addresses social change. The volume addresses specifically the period from 1997, the year New Labour was elected under Tony Blair, up to 2010, when the Conservative party and David Cameron came in to power. Sallie McNamara scrutinizes how the magazine negotiates ideas of ‘Britishness’, class, gender and national identity in a changing social, political, economic and cultural climate. Additionally, she explores the magazine’s humorous approach, and looks at how that distinctive address can potentially lead to misinterpretation. The British class system has seen many challenges over the period of the magazine’s history, and this study expertly grapples with exactly how Tatler has maintained its audience in a continually changing social environment.
Tattoo
by Nick Caistor Manuel Vazquez MontalbanOnly Pepe Carvalho could use a tattoo saying "Born to Raise Hell in Hell" as evidence that the police are, once again, dead wrongIn a Spain still stifled under the rule of Franco, former CIA operative--and former Communist--Pepe Carvalho has become so cynical he seems to care about nothing except food and sex. He's even taken to burning the occasional book in his Barcelona apartment, just so he can have a fire going in the fireplace when he eats some bacalhao.But when he sees the cops bungling a case he's hired to investigate--that of a body pulled out of the sea--he's roused by a sense of injustice. The cops think the murder was connected to local drug dealers and brothels, and they begin raiding bars and harassing Barcelona's women of the night. But Carvalho's gut tells him something else is going on, and the cops are wrong once again. As the cops stir up more and more trouble, and Carvalho gets more and more entwined, he's only got one clue: a tattoo on the dead man's body, one which reads: "Born to Raise Hell in Hell."From the Trade Paperback edition.
Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (2001-07)
by Eric Le Borgne John Brondolo Carlos Silvani Frank BoschA report from the International Monetary Fund.
Tax Amnesties: Theory, Trends, and Some Alternatives (EPub)
by Eric Le Borgne Katherine BaerTax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that "successful" tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration's enforcement capacity. ?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.
Tax Burden on Farm and Non-farm Sectors in India: An Inter-sectoral and Inter-class Analysis
by S. L. ShettyThis book provides a detailed, comparative analysis of the relative tax burdens on the farm and non-farm sectors in India in the 1960s. It addresses the key question of mobilising the resources for transforming agriculture-dependent, backward economies into industrial economies. In a comparison with the historical experiences of Japan and the Soviet Union, this book goes against the grain of conventional thinking and argues that their systems cannot be implanted into our democratic society.Print edition not for sale in South Asia (India, Sri Lanka, Nepal, Bangladesh, Pakistan or Bhutan)
Tax Crusaders and the Politics of Direct Democracy
by Daniel A. SmithFirst Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.
Tax Cuts and Jobs Act: The Complete Bill
by Patricia Cohen Michael CohnAt the end of 2017, Congress passed the biggest tax plan since 1986. Whether you were for or against the sweeping overhaul, the Tax Cuts and Jobs Act will begin to affect individuals and businesses as early as January 2018. Yet, until now, relatively few people have had access to it or read it. Whether you file on your own, use someone to prepare your taxes, or you are an accountant yourself, to really understand how the bill will affect you means you must dig in. And having this complete resource, including the full text of the bill, will help you navigate its complexities. From dramatic reductions in taxes for corporations and other businesses, to an increase to standard individual deductions, there are many changes that Americans need to understand before the IRS comes calling. With insider analysis and insight from Patricia Cohen, who covers the national economy for the New York Times and whose front-page stories on this topic informed a nation, as well as specific tips from Michael Cohn, editor-in-chief of AccountingToday.com, this is an indispensable reference.
Tax Evasion and Tax Havens since the Nineteenth Century
by Sébastien Guex Hadrien BuclinThis collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile (G - Reference, Information and Interdisciplinary Subjects)
by Marcelo BergmanFew tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation.In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked.Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.
Tax Havens and International Human Rights (Human Rights and International Law)
by Paul BeckettThis book sails in uncharted waters. It takes a human rights-based approach to tax havens, and is a detailed analysis of structures and the laws that generate and support these. It makes plain the unscrupulous or merely indifferent ways in which, using tax havens, businesses and individuals systematically undermine and for all practical purposes eliminate access to remedies under international human rights law. It exposes as abusive of human rights a complex structural web of trusts, companies, partnerships, foundations, nominees and fiduciaries; secrecy, immunity and smoke screens. It also lays bare the cynical manipulation by tax havens of traditional legal forms and conventions, and the creation of entities so bizarre and chimeric that they defy classification. Yet from the perspective of the tax havens themselves, these are entirely legitimate; the product of duly enacted domestic laws. This book is not a work of investigative journalism in the style of the Pulitzer Prize-winning authors of The Panama Papers, exposing political or financial corruption, money laundering or the financing of terrorism. All those elements are present of course, but the focus is on international human rights and how tax havens do not merely facilitate but actively connive at their breach. The tax havens are compromising the international human rights legal continuum.
Tax Havens: How Globalization Really Works (Cornell Studies in Money)
by Richard Murphy Ronen Palan Christian ChavagneuxFrom the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U. S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Tax Increment Financing and Economic Development, Second Edition: Uses, Structures, and Impact
by Craig L. Johnson; Kenneth A. KrizThis book brings together leading experts to examine the evolving nature of tax increment financing (TIF), the most widely used tool of local economic and community development. Originally designed as an innovative approach to the redevelopment of blighted areas, it has become a more general-purpose tool of economic and community development. Contributors offer case studies of the uses, structures, and impacts of TIF projects alongside more general discussions on the theoretical, financial, and legal bases for the use of TIF. They also explore its effect on overlapping jurisdictions such as cities, counties, and school districts. Some of the case studies capture TIF at its best—redeveloping areas that would likely never develop without substantial incentives. Other cases highlight questionable uses, especially where it has been used in new ways that those who developed the tool never envisioned.Originally published in 2001, the book was called "…a major contribution to the debate on the efficacy of such economic development financing tools as TIF…" by the journal Public Budgeting & Finance. Clear, comprehensive, and timely, this new edition features the latest research and thinking on TIF, including the political, legal, and even ethical issues surrounding its use.
Tax Law Design and Drafting, Volume 1: [subtitle]
by Victor T ThuronyiA report from the International Monetary Fund.
Tax Law, Religion, and Justice: An Exploration of Theological Reflections on Taxation (Law and Religion)
by Allen CalhounThis book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.
Tax Morale and Tax Resistance: Evidence from an Internet Survey in Japan (SpringerBriefs in Economics)
by Keigo Kameda Tomomi Miyazaki Masayuki Tamaoka Ayu Tomita Akihiro Kawase Katsuyoshi Nakazawa Hiroyuki Ono Naoko YokoyamaThis book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens. This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.
Tax Policy and the Economy, Volume 26 (National Bureau of Economic Research Tax Policy and the Economy #26)
by The University of Chicago PressThere is no question that the US is facing significant fiscal challenges. Tax Policy and the Economy research papers make valuable contributions to our understanding of the economic effects of alternative approaches. The papers collected in Volume 26 include a study of an important determinant of the labor supply effects of Social Security; an examination of the budgetary and economic impact of changing how employer health insurance is treated in the tax code; an analysis of how US investment in Europe might be impacted by proposed corporate tax reform in the European Union; a look at the term “tax expenditures,” often used to describe governmental policies that show as reduction in taxes rather than as an increase in spending. The final paper in the volume shows how uncertainty about the restoration of US fiscal balance imposes additional efficiency costs on the economy in consumption, saving, labor supply and portfolio decisions, and how it reduces individual welfare.