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Dark Store Theory
Journal of Tax Administration Vol 6:2 2021 Dark Store Theory DARK STORE THEORY: EXAMINING THE TAX LOOPHOLE’S RELEVANCE IN WISCONSIN FROM MULTIPLE PERSPECTIVES Daniel H. Boylan1, Jeffrey W. Cline1 Abstract Originally encouraged through legislative reformation during the 1950s, big-box retailers play a major role in the United States’ economy. Built to thrive in the suburbs, they were welcomed by municipalities and property owners who believed that the increased sales taxes that the stores would generate would, in turn, lead to increased tax revenues and lower property taxes. Municipalities and residential property owners are now pushing for legislative action to close a tax loophole that was ostensibly allowed through recent tax reform. However, there is a substantial amount of confusion over the legitimacy of the loophole, as analysts have opposing viewpoints. This research examines the relationship between the presence of big-box retailers and the property tax levies of local municipalities in Wisconsin. It then investigates the phenomenon known as the dark store loophole and analyzes the opposing perspectives held by specialists within the industry. It also considers the overall impact of the loophole on residential property owners. This research finds that imposing legislation to close the dark store loophole would enable local governments to lower residential property taxes. JEL Classification Codes: H11, H71, K11, K25, M48, N42, R51 Keywords: Property Tax, Municipality, Big-box Retailer, Dark Store Theory, Tax Loophole, Property Owner 1. INTRODUCTION Big-box retailers such as Walmart, Target, and Ikea have effectively transformed the way that Americans shop for everything from everyday items to decade-lasting furniture and appliances. -
The Pulitzer Prizes for International Reporting in the Third Phase of Their Development, 1963-1977
INTRODUCTION THE PULITZER PRIZES FOR INTERNATIONAL REPORTING IN THE THIRD PHASE OF THEIR DEVELOPMENT, 1963-1977 Heinz-Dietrich Fischer The rivalry between the U.S.A. and the U.S.S.R. having shifted, in part, to predomi- nance in the fields of space-travel and satellites in the upcoming space age, thus opening a new dimension in the Cold War,1 there were still existing other controversial issues in policy and journalism. "While the colorful space competition held the forefront of public atten- tion," Hohenberg remarks, "the trained diplomatic correspondents of the major newspa- pers and wire services in the West carried on almost alone the difficult and unpopular East- West negotiations to achieve atomic control and regulation and reduction of armaments. The public seemed to want to ignore the hard fact that rockets capable of boosting people into orbit for prolonged periods could also deliver atomic warheads to any part of the earth. It continued, therefore, to be the task of the responsible press to assign competent and highly trained correspondents to this forbidding subject. They did not have the glamor of TV or the excitement of a space shot to focus public attention on their work. Theirs was the responsibility of obliging editors to publish material that was complicated and not at all easy for an indifferent public to grasp. It had to be done by abandoning the familiar cliches of journalism in favor of the care and the art of the superior historian .. On such an assignment, no correspondent was a 'foreign' correspondent. The term was outdated. -
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Getting Real NOW: Documenting Press Freedom & Impact - Transcript Cassidy Dimon: Hello, everyone. Welcome to our panel. We're going to take a couple minutes here and let the room populate before we begin. Just hold tight. Thank you. Hello all. Again thank you for joining. I see a lot of you have joined recently. We're going to take just two more minutes here and let people get into the room. And we will get started at approximately 5:03. Thank you. Carrie Lozano: Good evening, everyone. I know some of you are still joining us tonight. But I'm so happy to kick off this conversation. I honestly can't imagine anywhere else I'd rather be right now. So thank you for joining us for this second installment of Getting Real Now. My name is Carrie Lozano. I am the director of IDA's Enterprise Documentary Fund. I would like to acknowledge that I am in northern California on Ohlone land. And as many of you might know, we are encircled by fire and smoke throughout the west coast. And I am just reminded that in Native tradition, it's the Earth's way of renewing its soil and making it fertile to burn. And while it might be uncomfortable for us, it's the planet's way of healing itself. And so I hope we can all hold space together and honor all that the planet is doing to correct itself. Before I introduce our speakers, I really want to thank all of the sponsors and supporters that make these conversations and getting real in the digital space possible. -
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from the 33rd Annual Camden Conference The Media Revolution: Changing the World Nicco Mele , Nic Newman , Joshua Tucker , Jeff Jarvis , Courtney Radsch , Maria Ressa , Lydia Cacho Ribeiro , Jason Rezaian, Yeganeh Rezaian, Kathleen Hall Jamieson, David Brancaccio 2020 BOARD OF DIRECTORS Matthew Storin, President Karin Look, Vice President Don Abbott, Treasurer Wayne Hobson, Secretary John Doughty Peter Fitzgerald James Hengerer Peter Imber Elaine Keyes Eric Lebson Emily Lusher Merlin Miller Jane Nyce Sandra Ruch Charlotte Singleton Ward Wickwire About the Camden Conference ow in its 33rd year, this midwinter event in Midcoast Maine is routinely cited ADVISORY COUNCIL as an outstanding example of civic engagement, as it brings in experts from Richard Anderson Naround the world to discuss and debate issues of international import. This David Babski past February, speaker Kathleen Hall Jamieson of the University of Pennsylvania Ann Beaudry hailed the Camden Conference as “democratic engagement in action.” John Bird The three-day event plays out before a capacity audience in the beautiful Camden Bruce Cole Opera House and is live-streamed to locations in Portland, Belfast, and Rockland, as John Davidson well as Hanover, N.H. Each of the Maine locations includes a contingent of students Thomas M. Deford from high schools and colleges throughout the state, who study the topic as part of Leslie Fillnow their curriculum in the months prior. Additional social and substantive activities are Will Galloway planned for those students in the various locations over the course of the weekend. Charlie Graham The Camden Conference is primarily a volunteer organization with just two paid Kathleen Hirsch staff members. -
La Gastronomie En Fête Aux Gourmand'eze
La gastronomie en fête aux Gourmand’Eze en page 10&11 sommaire 5 ACTU 12 6 ACTU TV © Pierre Monetta © Pierre 6 7 SPECTACLES 8 AGENDA 9 SPECTACLES 10 ÉVÉNEMENT La chute du faucon noir 7 La gastronomie en fête © 2001 Revolution Studios Distribution Company LLC aux Gourmand'Eze 12 ACTU © Julien Mignot 7 Alain Ducasse devant la caméra de Gilles de Maistre Alain Ducasse 13 RESTO DE LA SEMAINE L'Hemingway à la Londe : comme à Key West Christy Cote Tango Argentine 14 RESTO DE LA SEMAINE Torrione à Vallecrosia : Ayo la carte du local 34 15 NEWS GOURMANDES 33 JEUX 34 AUTOMOBILE Hyundai Ioniq plug-in 35 HOROSCOPE 36 LA RECETTE Salmorejo 36 ACTU l'Etre ou pas Hyundai Ioniq plug-in Madère, première étape du 7 programme Monaco Explorations 3 Télé Monaco І 342 І du 23 septembre au 06 octobre 2017 Actu La forme en beauté chez World Class Idéalement situé avenue Marquet, à deux pas du port de Tout à côté, la zone bien-être met à disposition un hammam Turc, un Cap-d’Ail et du Stade Louis II, World Class s’est imposée sauna et fontaine à glace revigorante, le tout avec des espaces hommes /// comme la salle de sport de référence sur Monaco. Richement et femmes séparés. dotée, avec des équipements de dernière génération, World Class peut s’appuyer sur des entraineurs et champions hautement qualifiés Enfin, World Class possède son propre restaurant avec une cuisine alliant pour animer ses cours individuels et collectifs. plaisir et équilibre diététique. Tous nos plats, principalement issus de la cuisine Russe et Méditerranéenne, sont préparés à partir de produits Que vous soyez plutôt traditionnel ou en recherche de nouveautés, frais et locaux. -
Treading the Thin Blue Line: Military Special-Operations Trained Police SWAT Teams and the Constitution
William & Mary Bill of Rights Journal Volume 9 (2000-2001) Issue 3 Article 7 April 2001 Treading the Thin Blue Line: Military Special-Operations Trained Police SWAT Teams and the Constitution Karan R. Singh Follow this and additional works at: https://scholarship.law.wm.edu/wmborj Part of the Law Enforcement and Corrections Commons Repository Citation Karan R. Singh, Treading the Thin Blue Line: Military Special-Operations Trained Police SWAT Teams and the Constitution, 9 Wm. & Mary Bill Rts. J. 673 (2001), https://scholarship.law.wm.edu/wmborj/vol9/iss3/7 Copyright c 2001 by the authors. This article is brought to you by the William & Mary Law School Scholarship Repository. https://scholarship.law.wm.edu/wmborj TREADING THE THIN BLUE LINE: MILITARY SPECIAL-OPERATIONS TRAINED POLICE SWAT TEAMS AND THE CONSTITUTION The increasing use of SWAT teams and paramilitaryforce by local law enforcement has been thefocus of a growingconcern regardingthe heavy-handed exercise of police power. Critics question the constitutionality ofjoint-training between the military and civilian police, as well as the Fourth Amendment considerationsraised by SWAT tactics. This Note examines the history, mission, and continuing needfor police SWAT teams, addressingthe constitutionalissues raisedconcerning training and tactics. It explains how SWATjoint-training with the military is authorized by federal law and concludes that SWAT tactics are constitutionallyacceptable in a majority of situations. Though these tactics are legal andconstitutionally authorized, this Note acknowledges the validfearscritics have regarding the abuse of such police authority, and the limitations of constitutionaltort jurisprudence in adequately redressingresulting injuries. INTRODUCTION Americans awoke on the morning of April 23,2000 to news images seemingly taken from popular counterterrorist adventure movies. -
Freelance Journalist Invoice Washington Dc
Freelance Journalist Invoice Washington Dc Calfless and unbreathing Alasdair palsies her witenagemot beefburgers photosensitizes and droops longways. Zymotic and russety Herby manipulates almost theocratically, though Christ scats his mammet unknitted. Looted and emarginate Malcolm never outguess his geebung! What happened to understand what to freelance journalist, where she clerked for Exempts licensed pharmacists from the ABC test. English and psychology from Fairfield University in Connecticut. Doing yet she needed to out put Sherriff on my footing are the year ends. International in five native Toronto and later worked as a reporter and editor for UPI in Washington and Hong Kong; as a bureau chief in Manila and Nairobi; and as editor for Europe, Africa and the morning East based in London. This file is where big. This template for public service, from oil drilling in freelance journalist invoice washington dc public; and skilled trade on the invoice template yours, you may work? Vox free by all. He says its like some who attend are not there yet make a point, they are there a cause mayhem. President of Serbia and convicted war criminal, Slobodan Milosevic. Generate a template for target time. Endangered Species on and wildlife protections. As a freelance commercial writer, proofreader and editor, i practice your job easier freelance writing the company and eight more successful. Your visitors cannot display this state until the add a Google Maps API Key. Some cargo is easier to work than others. Verification is people working. The international radio news service period the BBC. Evan Sernoffsky is a reporter for the San Francisco Chronicle specializing in criminal intelligence, crime and breaking news. -
2020 Impact Report 2 Contents Approach Reducing Our Emissions Supporting Climate Action Investing in Our People Driving Social Change
Contents Approach Reducing our emissions Supporting climate action Investing in our people Driving social change Approach Message from Mike 03 About this report 04 About Bloomberg L.P. 05 Governance 06 Stakeholder engagement 07 Risk management 08 Climate scenario analysis 10 Materiality assessment 14 Sustainability strategy 16 COVID-19 spotlight The business of resilience 18 Environmental impact Reducing our emissions 21 Supporting climate action 30 Social impact Investing in our people 44 Driving social change 51 2020 Impact Report 2 Contents Approach Reducing our emissions Supporting climate action Investing in our people Driving social change Message from Mike. Despite the enormous challenges of the COVID-19 pandemic, the world is well-positioned to take great steps forward in the fight against climate change. Governments are eager to respond to the fallout from the pandemic in ways that Our company has increased the environmental, social and governance (ESG) data make their economies stronger, more sustainable and more resilient. Business leaders and research we provide, and we have also introduced products to help clients better recognize the risks they face and understand that the same steps that cut carbon assess climate-related risks and opportunities, including new sustainability scores. emissions also help to spur growth and promote stability. The public wants power In 2020, we launched Bloomberg Green, the world’s definitive news source sources that won’t poison the air they breathe. And markets increasingly favor clean dedicated to the business, science and technology of climate change. energy over fossil fuels as the cost of renewable power continues to drop. Virtually all of our company’s profits go to fund the work of Bloomberg Philanthropies The year ahead can set the stage for a decade of transformational change — but only and, in 2020, our foundation expanded our efforts to drive action on climate change. -
February 15, 2021 Ms. Irene Khan Special Rapporteur on The
February 15, 2021 Ms. Irene Khan Special Rapporteur on the promotion and protection of the right to freedom of opinion and expression OHCHR-UNOG 8-14 Avenue de la Paix 1211 Geneve 10, Switzerland Re: UN Special Rapporteur’s Annual Thematic Report to be Presented to the Human Rights Council at its 47th Session in June 2021 To the UN Special Rapporteur on the promotion and protection of the right to freedom of opinion and expression, The Technology and Social Change Team submits the following comment in response to the UN Special Rapporteur’s call for inputs regarding the upcoming report to the Human Rights Council, to be presented in June 2021. The Technology and Social Change team (TaSC) researches media manipulation and disinformation at scale. TaSC conducts research, develops methods, and facilitates workshops for students, journalists, policy makers, technologists, and civil society organizations on how to detect, document, and debunk media manipulation campaigns that seek to control public conversation, derail democracy, and disrupt society. TaSC is led by sociologist Joan Donovan, PhD, Research Director of Harvard Kennedy School's Shorenstein Center, and a field leading expert in online extremism, media manipulation, and disinformation. DISINFORMATION AT SCALE THREATENS FREEDOM OF EXPRESSION WORLDWIDE Comment of Joan Donovan, Emily Dreyfuss, Gabrielle Lim, and Brian Friedberg of The Technology and Social Change Team at the Harvard Shorenstein Center1 The human right to freedom of expression includes the right to have access to such expression. Increasingly, that access is threatened by social inequalities and the technological systems that hold the world’s information. Within the fragmented media ecosystem of the 21st century, opaque algorithms, policies, and enforcement mechanisms determine what information is available to whom. -
The Good, the Bad, and the Evils of the #Metoo Movement's Sexual
Akel: The Good, the Bad, and the Evils of the #MeToo Movement’s Sexual Akel camera ready (Do Not Delete) 12/27/2018 11:01 AM NOTES THE GOOD, THE BAD, AND THE EVILS OF THE #METOO MOVEMENT’S SEXUAL HARASSMENT ALLEGATIONS IN TODAY’S SOCIETY: A CAUTIONARY TALE REGARDING THE COST OF THESE CLAIMS TO THE VICTIMS, THE ACCUSED, AND BEYOND TABLE OF CONTENTS INTRODUCTION ........................................................................... 104 I. BACKGROUND ......................................................................... 107 A. What Is the #MeToo Movement? ................................. 107 B. Historically, Why It Took #MeToo for People to Listen ................................................... 108 C. How the #MeToo Movement Gained Popularity ........ 113 II. CONSEQUENCES WITHOUT LIMITS ......................................... 115 A. The Victims .................................................................. 115 B. The Accused ................................................................ 116 C. The Third Parties ........................................................ 120 1. Companies............................................................. 120 2. Taxpayers .............................................................. 121 3. Stockholders .......................................................... 122 D. Local Effects: San Diego, California .......................... 123 E. International Effects .................................................... 124 1. France .................................................................. -
The Case of Donald J. Trump†
THE AGE OF THE WINNING EXECUTIVE: THE CASE OF DONALD J. TRUMP† Saikrishna Bangalore Prakash∗ INTRODUCTION The election of Donald J. Trump, although foretold by Matt Groening’s The Simpsons,1 was a surprise to many.2 But the shock, disbelief, and horror were especially acute for the intelligentsia. They were told, guaranteed really, that there was no way for Trump to win. Yet he prevailed, pulling off what poker aficionados might call a back- door draw in the Electoral College. Since his victory, the reverberations, commotions, and uproars have never ended. Some of these were Trump’s own doing and some were hyped-up controversies. We have endured so many bombshells and pur- ported bombshells that most of us are numb. As one crisis or scandal sputters to a pathetic end, the next has already commenced. There has been too much fear, rage, fire, and fury, rendering it impossible for many to make sense of it all. Some Americans sensibly tuned out, missing the breathless nightly reports of how the latest scandal would doom Trump or why his tormentors would soon get their comeuppance. Nonetheless, our reality TV President is ratings gold for our political talk shows. In his Foreword, Professor Michael Klarman, one of America’s fore- most legal historians, speaks of a degrading democracy.3 Many difficulties plague our nation: racial and class divisions, a spiraling debt, runaway entitlements, forever wars, and, of course, the coronavirus. Like many others, I do not regard our democracy as especially debased.4 Or put an- other way, we have long had less than a thoroughgoing democracy, in part ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– † Responding to Michael J. -
The Law Demands Process for Rehomed Children
The Law Demands Process for Rehomed Children Sally Terry Green* I. INTRODUCTION Not all couples are able, or even choose, to have children naturally.1 Adoption, however, provides the legal and social framework for parents to raise non-biological children as their own.2 Whether born naturally or adopted, children bring joy and sorrow to their parents who often struggle to provide not on- ly physical but also emotional support.3 Adopted children pose challenges when they do not have the emotional skills to transi- * Professor Sally Terry Green is a Professor at Thurgood Marshall School of Law. I would like to thank my research assistant, Ms. Ashley DeHart, for her tireless dedication, and the Faculty Scholarship and Development 2015 summer research stipend at Thurgood Marshall School of Law. 1. I Can’t Conceive - What’s Next?, PRACTICING PARENTS, http://www.practicingparents.com/i-cant-conceive-whats-next/ [https://perma.cc/3G7M- E8GF]. In 2008, about 136,000 children in the United States were adopted. HOW MANY CHILDREN WERE ADOPTED IN 2007 AND 2008?, CHILD WELFARE INFO. GATEWAY 4, 8, 10-12 (2011), https://www.childwelfare.gov/pubPDFs/adopted0708.pdf [https://perma.cc/A2DU-MZQT]. 2. What is Adoption?, DAVE THOMAS FOUND. FOR ADOPTION, https://davethomasfoundation.org/adoption-guide/what-is-adoption/ [https://perma.cc/ZJM3-XUWN]. 3. “We who rank among the group of parents who have adopted [and] raise[d] good kids and bad kids. We have prom kings and future scientists for children. Some of our children will grow up to lead their generation while carrying ours.