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What drives major tax reform? Implications for taxing the rich

exacerbated inequality with ambiguous effects on efficiency. Finally, we outline the potential for future reforms and conclude that political conditions are more likely to instigate major change than economic ... over fundamental reforms. Our discussion in this paper shows that this preference is often the result of political considerations rather than a thorough analysis of what may be good policy aimed to

Taxing the rich (more)

scholarship and political science. The papers in this issue ask a range of research and policy questions about the way governments tax the rich. How can we measure the effective tax rates on the incomes and/or ... society as a whole, and which possible reforms in this area are feasible from an economic, political, and legal perspective. Demands to tax the rich (more) rest on the perception of rising inequality. In

Transforming forced displacement response through innovation

With more individuals forcibly displaced than any time since the Second World War, forced displacement has emerged as one of the defining political and humanitarian issues of the twenty-first century ... leadership to elevate new capabilities and approaches, which has been difficult given institutional status quo. Lastly, establishing innovation units within large institutions has proven a political challenge

Taxing the wealthy: the choice between wealth and capital income taxation

wealth can lead to a concentration of economic and political power. However, the externalities can also be positive if only the very wealthy have the means to undertake large and risky projects that are ... . Liquidity problems are the main reason why many durable goods, such as art and antiques, have historically been exempt from wealth taxation. Key to the economic and political feasibility of wealth taxes is

Improving refugee resettlement: insights from market design

many motivations for (not) resettling refugees: humanitarian, economic, or political. The goal of an improved resettlement system is to obey the quotas set by countries, though there is a necessary ... smaller hosting capacities (either due to infrastructure or finance constraints or due to political willingness) than countries, so the refugee–community problem is best modelled as one of integer

Does a progressive wealth tax reduce top wealth inequality? Evidence from Switzerland

is that many political decisions, not least about tax policy and redistribution, are taken at the country level, and that there may be a feedback loop between within-country inequality and political ... decision-making. By the same argument, since the Swiss cantons have a large degree of political autonomy, studying the evolution and determinants of wealth inequality at the sub-national level is equally

Understanding forced internal displacement in Ukraine: insights and lessons for today’s crises

indiscriminate shelling of civilian areas of the Donbas, human rights violations and abuses in the Crimea targeted Ukrainian political activists and the Crimean Tatar minority. Thus, investigating, comparing, and ... , destination-specific data are obtained on the distance from the origin location, the political views of the destination, the GDP of the destination, its population size, ethno-linguistic composition, and the

Trading in the era of carbon standards: how can trade, standard setting, and climate regimes cooperate?

emission standards showed that the convergence of environmental standards in a particular sector can be driven by the existence of large consumer markets with ‘green’ preferences, the political power of ... ‘green’ countries, the leadership and preferences of largest producers, the internal political support, and the institutional structure and rules of the trade regime (Dietrich, 1996). The trade regime

Electricity market design

manage risk and improves bidding incentives in the spot market. There are important differences in electricity markets around the world, reflecting different economic and political settings. Electricity

Should governments of OECD countries worry about graduate underemployment?

market flexibility. Underemployment’s association with lower job satisfaction and pay is widespread. Yet in most countries there are external benefits (social trust, volunteering, and political efficacy ... the effects of higher education on three indicators of external benefit: social trust, civic participation, and political efficacy.8 Table 3 summarizes the relative differences between matched and

Polynomial-Time Axioms of Choice and Polynomial-Time Cardinality

Choice. Throughout this paper, our general philosophy is that “set” should become “language in P” and “function” should become “function in FP.” Where there are several obvious choices for how to

Andrews Hosts Lecture by Distinguished Scientist

plans to offer a scientific critique, not one based on philosophy or theology, of current origin of life models. Specifically, he will address the lack of chemically valid proposals that explain the

How much tax do the rich really pay? Evidence from the UK

cent in the tax paid by this group. I. Introduction Political debates around taxation of the rich tend to focus on the ‘headline’ rates of the taxes that are most salient with the public—in

Taxing cryptocurrencies

untrustworthy in their political and/or economic behaviour, and perhaps also as facilitating remittances often important in lower-income countries.29 In absolute terms, however, the US has the largest crypto

Resilience Amidst Brokenness Andrews alumni share experiences at Middle East University in Lebanon following August 4 explosion

complete the remaining portions of the GED exam after the only testing center in the country was severely damaged. In the midst of the chaos caused by the explosion and made worse by the economic, political ... later in the evening due to people being out eating.” Vyhmeister also acknowledged that the explosion brought international attention to Lebanon, creating a movement to resolve the country’s political

Board Report: June 2017

, associate professor & chair, Department of Music • Jennica Santomin, teacher, Ruth Murdoch Elementary School Position Changes: Faculty • Stephanie Carpenter, professor, Department of History & Political ... presented to the board their plans for the Wellness Center, including the philosophy of why they did what they did and how it fits into the campus design. Action was taken to approve the University’s

2019 Faculty & Staff Awards Celebration

, Executive Assistant to the Dean, School of Architecture & Interior Design Denis Fortin, Professor of Historical Theology, Department of Theology & Christian Philosophy, Seventh-day Adventist Theological ... Christian Philosophy, Department of Theology & Christian Philosophy, Seventh-day Adventist Theological Seminary Excellence in Service Awards Beth Baxter, Assistant Registrar, Office of Academic Records Sam

New Faculty/Staff/Administrative Appointments

, professor, Department of Theology & Christian Philosophy, Seventh -day Adventist Theological Seminary  Robson Marinho, professor/associate director, Center for Leadership  Marlene Murray, professor

Lossy Kernelization of Same-Size Clustering

categorical, that is, can admit a fixed number of possible values. For example, it could be gender, blood type, or political orientation. A prominent example of categorical data is binary data, where the points

Rethinking the economics of rural water in Africa

for universal and safe drinking water services as a non-discriminatory, public service is founded on cumulative evidence of economic, political, and health benefits for society (Langford and Russell ... approach is consistent with the instrumental nature of economic thinking and evaluating social choices by results. In the historical context, this was also in a time of significant political upheaval in