Europe's New Border Tax.

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra-EU trade. The figure is probably higher for other EU Member States. Obviously, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The article analyses the determinants of the compliance costs, as well as their effect on intra-EU trade intensity. The article submits that the differential compliance costs violate the non-discrimination provisions of the EC Treaty. Suggestions are made to reduce them.

Revolting Arts or Spatial Democracy: Performances of popular arts during the Egyptian Revolution?

This paper investigates how spatial practices of Public art performance had transformed public space from being a congested traffic hub into an active and animated space for resistance that was equally accessible to different factions, social strata, media outlets and urban society, determined by popular culture and social responsibility. Tahrir Square was reproduced, in a process of “space adaptation” using Henri Lefebvre’s term, to accommodate forms of social organization and administration.205 Among the spatial patterns of activities detected and analyzed this paper focus on particular forms of mass practices of art and freedom of expression that succeeded to transform Tahrir square into performative space and commemorate its spatial events. It attempts to interrogate how the power of artistic interventions has recalled socio-cultural memory through spatial forms that have negotiated middle grounds between deeply segregated political and social groups in moments of utopian democracy. Through analytical surveys and decoding of media recordings of the events, direct interviews with involved actors and witnesses, this paper offers insight into the ways protesters lent their artistry capacity to the performance of resistance to become an act of spatial festivity or commemoration of events. The paper presents series of analytical maps tracing how the role of art has shifted significantly from traditional freedom of expression modes as narrative of resistance into more sophisticated spatial performative ones that take on a new spatial vibrancy and purpose.

Factors associated with spectacle-wear compliance in school-aged Mexican children.

PURPOSE: To study the prevalence and determinants of compliance with spectacle wear among school-age children in Oaxaca, Mexico, who were provided spectacles free of charge. METHODS: A cohort of 493 children aged 5 to 18 years chosen by random cluster sampling from primary and secondary schools in Oaxaca, Mexico, all of whom had received free spectacles through a local program, underwent unannounced, direct examination to determine compliance with spectacle wear within 18 months after initial provision of spectacles. Potential determinants of spectacle wear including age, gender, urban versus rural residence, presenting visual acuity, refractive error, and time since dispensing of the spectacles were examined in univariate and multivariate regression models. Children not currently wearing their spectacles were asked to select the reason from a list of possibilities, and reasons for noncompliance were analyzed within different demographic groups. RESULTS: Among this sample of children with a mean age of 10.4 +/- 2.6 years, the majority (74.5%) of whom were myopic (spherical equivalent [SE] < or = -0.50 D), 13.4% (66/493) were wearing their spectacles at the time of examination. An additional 34% (169/493) had the spectacles with them but were not wearing them. In regression models, the odds of spectacle wear were significantly higher among younger (OR = 1.19 per year of age; 95% CI, 1.05-1.33) rural (OR = 10.6; 95% CI, 5.3-21.0) children and those with myopia < or = -1.25 D (OR = 3.97; 95% CI, 1.98-7.94). The oldest children and children in urban-suburban areas were significantly more likely to list concerns about the appearance of the glasses or about being teased than were younger, rurally resident children. CONCLUSIONS: Compliance with spectacle wear may be very low, even when spectacles are provided free of charge, particularly among older, urban children, who have been shown in many populations to have the highest prevalence of myopia. As screening programs for refractive error become increasingly common throughout the world, new strategies are needed to improve compliance if program resources are to be maximized.

Political Influence, Economic Interests and Endogenous Tax Structure in a Computable Equilibrium Framework: with Applicatioon to the United States, 1973 and 1983

A full understanding of public affairs requires the ability to distinguish between the policies that voters would like the government to adopt, and the influence that different voters or group of voters actually exert in the democratic process. We consider the properties of a computable equilibrium model of a competitive political economy in which the economic interests of groups of voters and their effective influence on equilibrium policy outcomes can be explicitly distinguished and computed. The model incorporates an amended version of the GEMTAP tax model, and is calibrated to data for the United States for 1973 and 1983. Emphasis is placed on how the aggregation of GEMTAP households into groups within which economic and political behaviour is assumed homogeneous affects the numerical representation of interests and influence for representative members of each group. Experiments with the model suggest that the changes in both interests and influence are important parts of the story behind the evolution of U.S. tax policy in the decade after 1973.

Distortionary Taxation and Labor Supply: Evidence from Canada.

This paper examines empirically the effects of distortionary taxation on labor supply using a general equilibrium framework. The long-term relations predicted by the model are derived and tested using Canadian data between 1966 and 1993. While the cointegrating predictions of the model without taxation are rejected, the ones of the model with labor taxation are not. Persistent labor tax rate increases appear to play an important role in the observed downward trend in hours worked.

Parametric and Nonparametric Approaches to Price and Tax Reform.

In the analysis of tax reform, when equity is traded off against efficiency, the measurement of the latter requires us to know how tax-induced price changes affect quantities supplied and demanded. in this paper, we present various econometric procedures for estimating how taxes affect demand.

Les investissements étrangers directs en Chine : vers un équilibre entre la protection des investisseurs et la protection du marché chinois

"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit, option droit commercial". Ce mémoire a été accepté à l'unanimité et classé parmi les 10% des mémoires de la discipline.

The Taxation of Nonrenewable Natural Resources

We provide an analytical overview of the distortionary eff ects of some common forms of taxes faced by the nonrenewable resources sector of the economy. In the category of taxes meant speci fically to capture the resource rent, we look at a speci c severance tax, an 'ad valorem' severance tax, a profi t tax and a 'lump-sum' tax, with emphasis on their e ffects on the extraction decisions over time and on the initial reserves to be developed. In the category of taxes meant for all sectors of the economy, we look at the corporate income tax and its special provision for the resource sector in the form of a depletion allowance, with emphasis on the eff ects on the intra-industry resource extraction decisions and on the inter-industry allocation of investment.

OECD Project on Harmful Tax Practices

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on Tax Competition, organized by the European Tax College and held at Tilburg University, the Netherlands.

The power of taxation under the indian constitution

The Power Of Taxation Under The lndian Constitution, the subject of the present thesis has a wide ambit covering the entire federal field end deep constitutional significance traversing many of the principles like pith and substance, colourability, severebility etc. However, considerations of time, space and areas already investigated have indicated that the present study may be confined to the fundamental constitutional limitations end the federal problem. Thus the effect of fundamental rights, the commerce clause, immunity of instrumentalitis and the principle limiting the power of legislative delegation on the power of taxation has been studied. The distribution of taxes between the Union and units of the Indian federation leans so much over to the former and that part of this study has been directed to discover what devices can help the units to gain economic viability

The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

Military empowerment and civilian targeting in civil war

Civilians constitute a large share of casualties in civil wars across the world. They are targeted to create fear and punish allegiance with the enemy. This maximizes collaboration with the perpetrator and strengthens the support network necessary to consolidate control over contested regions. I develop a model of the magnitude and structure of civilian killings in civil wars involving two armed groups who Öght over territorial control. Armies secure compliance through a combination of carrots and sticks. In turn, civilians di§er from each other in their intrinsic preference towards one group. I explore the e§ect of the empowerment of one of the groups in the civilian death toll. There are two e§ects that go in opposite directions. While a direct e§ect makes the powerful group more lethal, there is an indirect e§ect by which the number of civilians who align with that group increases, leaving less enemy supporters to kill. I study the conditions under which there is one dominant e§ect and illustrate the predictions using sub-national longitudinal data for Colombiaís civil war.

Is [Rural] Property Tax Relevant?

The present document presents the general notions and the definition of property taxation and, as part of it, the working definition of rural property taxation emphasizing that property taxation is a matter of “property” and rural property taxation is linked with rural property, specifically with land ownership. In addition, the document presents some facts about the performance of property taxation based on a secondary source of cross-country analysis. In order to give a definition of rural property tax, I will explain the logic of taxation linked to property and then present the nature and logic behind property taxation in theory.

Forms of participatory democracy: an analytical framework based on the experiences of Bolivia, brazil and Colombia

Based on the experiences of Colombia, Brazil and Bolivia, the paper proposes a general analytical framework for participatory mechanisms. The analysis is oriented to detect the incentives in each system and theethics and behavior sustaining them. It investigates about the sustainability of participatory democracy, in the face of tensions with representative democracy. The article presents a theoretical framework built from theseexperiences of institutional design and political practice, and confronts it against the theoretical conceptualizationsof participatory democracy in Bobbio, Sartori, Elster and Nino, among others. In this context, different waysin which those schemes can be inserted in the political systems become apparent, along with the variables thatresult from combining elements of direct, representative and participatory democracy”

Propuestas hacia el progreso económico en el siglo xix en Colombia: impuesto directo, aduanas, vías de comunicación & federalismo

El presente documento examina las propuestas realizadas por los ideólogos del liberalismo radical sobre temas que pretendían promover el progreso económico de la Nación. La revisión de las propuestas respecto a la tributación, las Aduanas, las Vías de comunicación y el Federalismo como arreglo político con implicaciones económicas se hace a partir de una revisión de fuentes primarias a través de los debates en la prensa del Siglo XIX y de fuentes secundarias. En general, se muestra como las propuestas mencionadas coinciden en su capacidad para exaltar el liberalismo económico y crear un ambiente propicio para el desarrollo de las capacidades económicas y, a su vez, de la civilización neogranadina.