DOCSLIB.ORG

The Evaluation of Job Tax Incentives: an Analysis of a Regional Tax Alessandro Zeli

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
The Evaluation of Job Tax Incentives: an Analysis of a Regional Tax Alessandro Zeli 2020 ■ VOLUME 68, No 1 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE PEER-REVIEWED ARTICLES The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax Alessandro Zeli POLICY FORUM Editor’s Introduction—Taxes and Spending in Canada’s 43rd Parliament Kevin Milligan Tax Reform in Canada’s 43rd Parliament—Politics, Policy, and Second-Best Choices Sean Speer Expenditures, Efficiency, and Distribution—Advice for Canada’s 43rd Parliament Rob Gillezeau and Trevor Tombe SYMPOSIUM The Future of Work: The Gig Economy and Pressures on the Tax System Celeste M. Black Automation and Workers: Re-Imagining the Income Tax for the Digital Age Jinyan Li, Arjin Choi, and Cameron Smith Tim Edgar: The Accidental Comparatist Kim Brooks Moving to a More “Certain” Test for Tax Residence in Australia: Lessons for Canada? Michael Dirkis AWARDS Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle (Continued on inside front cover) (Continued from outside front cover) FEATURES Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20 David Lin Current Cases: (FCA) Tedesco v. Canada; (TCC) Eyeball Networks Inc. v. The Queen; (UKUT) (TCC) Irish Bank Resolution Corporation Ltd (in Special Liquidation) and Irish Nationwide Building Society v. Revenue and Customs Brian Studniberg, Maressa Singh, Michael Templeton, and Joel Nitikman Personal Tax Planning / Planification fiscale personnelle : Due Diligence Defence to Liability for Unpaid Statutory Remittances / Défense de diligence raisonnable relativement à la responsabilité des versements obligatoires impayés Wayne D. Gray Corporate Tax Planning: GAAR: An Economic Test?— The Courts Divide Brian R. Carr, Brittany Finn, and Ryan Wolfe Current Tax Reading Alan Macnaughton and Jinyan Li ■ CANADIAN TAX JOURNAL EDITORIAL BOARD/ COMITÉ DE RÉDACTION DE LA REVUE FISCALE CANADIENNE ■ Editors/Rédacteurs en chef Alan Macnaughton Daniel Sandler University of Waterloo EY Law llp Kevin Milligan University of British Columbia ■ Practitioners/Fiscalistes ■ University Faculty/Universitaires Brian J. Arnold Reuven Avi-Yonah Tax Consultant, Toronto University of Michigan Thomas A. Bauer Richard M. Bird Bennett Jones llp, Toronto University of Toronto Stephen W. Bowman Robin W. Boadway Bennett Jones llp, Toronto Queen’s University C. Anne Calverley Neil Brooks Dentons Canada llp, Calgary York University R. Ian Crosbie Arthur Cockfield Davies Ward Phillips & Vineberg llp, Toronto Queen’s University Cy M. Fien Graeme Cooper Fillmore Riley llp, Winnipeg University of Sydney James P. Fuller Bev G. Dahlby Fenwick & West llp, Mountain View, ca University of Calgary Edwin C. Harris James B. Davies McInnes Cooper, Halifax University of Western Ontario William I. Innes David G. Duff Rueter Scargall Bennett llp , Toronto University of British Columbia Brent Perry Judith Freedman Felesky Flynn llp, Calgary Oxford University Scott Jeffery Vijay Jog KPMG llp, Vancouver Carleton University Howard J. Kellough Jonathan R. Kesselman Davis llp, Vancouver Simon Fraser University Heather Kerr Ernst & Young llp/Couzin Taylor llp, Toronto Kenneth J. Klassen University of Waterloo Edwin G. Kroft Bennett Jones llp, Vancouver Gilles N. Larin Elaine Marchand Université de Sherbrooke Banque Nationale du Canada, Montréal Amin Mawani Janice McCart York University Blake Cassels & Graydon llp, Toronto Jack Mintz Thomas E. McDonnell University of Calgary Toronto Martha O’Brien Matias Milet University of Victoria Osler Hoskin & Harcourt llp, Toronto Suzanne Paquette W. Jack Millar Université Laval Millar Kreklewetz llp, Toronto Abigail Payne Michael J. O’Connor McMaster University Sunlife Financial Inc., Toronto Michael R. Veall François Vincent McMaster University KPMG Law llp, Chicago www.ctf.ca/www.fcf-ctf.ca Call for Book Proposals The Canadian Tax Foundation, an independent, not-for-profit research and educational organization, is seeking proposals for books in the areas of taxation and public finance. Since its inception in 1945, the Foundation has published many books and articles on a wide range of subjects within its areas of interest. The Foundation seeks proposals for research projects that will ■ result in a book on a single topic of interest in the area of taxation or public finance; ■ be undertaken by an experienced researcher who has expertise in an area of taxa - tion or public finance; and ■ be carried out within a time frame that is reasonable, given the nature of the project. Projects selected by the Foundation may qualify for its full or partial financial support of the research and for its underwriting of the publication costs. The Foundation retains the absolute right at its sole discretion to choose whether to support a given proposal or to publish a project. Interested parties should send a brief written outline of a proposal, for initial consider - ation by the Foundation, to: Heather Evans Executive Director and Chief Executive Officer Canadian Tax Foundation/Fondation canadienne de fiscalité 145 Wellington Street West, Suite 1400 Toronto, Ontario M5J 1H8 [email protected] For further information, please contact the director, as indicated above, or the co-chairs of the Canadian Tax Foundation Research Committee: Hugh Woolley c/o Canadian Tax Foundation/Fondation canadienne de fiscalité Kim Brooks c/o Canadian Tax Foundation/Fondation canadienne de fiscalité ■ i ■ Appel de propositions de livres La Fondation canadienne de fiscalité (FCF ) / Canadian Tax Foundation, un organisme sans but lucratif indépendant de recherche et à caractère éducatif, souhaite recevoir des propo - sitions de livres dans les domaines de la fiscalité et des finances publiques. Depuis sa fondation en 1945, la FCF a publié de nombreux livres et articles sur divers sujets dans ses champs d’intérêt. La FCF souhaite obtenir des propositions de projets de recherche qui : ■ mèneront à la rédaction d’un livresur un sujet unique d’intérêt en fiscalité ou en finances publiques; ■ seront dirigés par un chercheur chevronné ayant une expertise dans un domaine de la fiscalité ou des finances publiques; ■ seront effectués dans un délai raisonnable, compte tenu de la nature du projet. Les projets qui seront sélectionnés par la FCF pourront être partiellement ou totalement admissibles à une aide financière pour la recherche et les frais de publication. La FCF se réserve le droit absolu, et à sa seule discrétion, d’appuyer une proposition particulière ou de publier un projet. Toute personne intéressée doit faire parvenir un bref sommaire de la proposition pour examen initial par la FCF à : Heather Evans Directrice exécutive et chef de la direction Canadian Tax Foundation/Fondation canadienne de fiscalité 145 Wellington Street West, Suite 1400 Toronto, Ontario M5J 1H8 [email protected] Pour plus d’information, veuillez communiquer avec le directeur, tel qu’il est mentionné plus haut, ou avec les co-présidentes du comité de recherche de la Fondation canadienne de fiscalité : Hugh Woolley a/s Canadian Tax Foundation/Fondation canadienne de fiscalité Kim Brooks a/s Canadian Tax Foundation/Fondation canadienne de fiscalité ■ ii ■ ■ Recent and Upcoming Events * ■ Activités récentes et à venir * We remain optimistic that most of our core conferences will proceed, particularly those scheduled for the fall. However, given the protocols to which many of our volunteer program committee members are currently subject, and the uncertainty of travel over the coming weeks, we will be holding most of the planning meetings virtually. We will rely on our live webcasts as an option for delegates, and we’ll be prepared to postpone or modify our events as appropriate. Please check our events page to see which events have been can - celled or postponed. Nous demeurons optimistes que la plupart de nos conférences principales procèderont tel que prévu, particulièrement celles prévues à l’automne. Nous tiendrons toutefois la plupart de nos réunions de planification de façon virtuelle et à distance et ce, par respect pour les protocoles auxquels nos membres de comités bénévoles de planification des conférences sont présentement soumis et quant à l’incertitude des déplacements au cours des prochaines semaines. À titre d’option pour nos participants, nous compterons sur nos webémission en direct et nous demeurons à l’écoute pour reporter ou modifier nos événe - ments, le cas échéant. Veuillez svp consulter notre page événements afin de connaitre quels événements ont été annulés ou reportés. ■ iii ■ © 2020, Canadian Tax Foundation/Fondation canadienne de fiscalité Disclaimer. The material contained in this publication is not intended to be advice on any particular matter. No subscriber or other reader should act on the basis of any matter contained in this publication without considering appropriate professional advice. The publisher, and the authors and editors, expressly disclaim all and any liability to any person, whether a purchaser of this publication or not, in respect of anything and of the consequences of anything done or omitted to be done by any such person in reliance upon the contents of this publication. Opinions expressed
Load more

Recommended publications
  • Creating Market Incentives for Greener Products Policy Manual for Eastern Partnership Countries
    Creating Market Incentives for Greener Products Policy Manual for Eastern Partnership Countries Creating Incentives for Greener Products Policy Manual for Eastern Partnership Countries 2014 About the OECD The OECD is a unique forum where governments work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisation provides a setting where governments can compare policy experiences, seek answers to common problems, identify good practice and work to co-ordinate domestic and international policies. The OECD member countries are: Australia, Austria, Belgium, Canada, Chile, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The European Union takes part in the work of the OECD. Since the 1990s, the OECD Task Force for the Implementation of the Environmental Action Programme (the EAP Task Force) has been supporting countries of Eastern Europe, Caucasus and Central Asia to reconcile their environment and economic goals. About the EaP GREEN programme The “Greening Economies in the European Union’s Eastern Neighbourhood” (EaP GREEN) programme aims to support the six Eastern Partnership countries to move towards green economy by decoupling economic growth from environmental degradation and resource depletion. The six EaP countries are: Armenia, Azerbaijan, Belarus, Georgia, Republic of Moldova and Ukraine.
    [Show full text]
  • Saleh Poll Tax December 2011
    On the Road to Heaven: Poll tax, Religion, and Human Capital in Medieval and Modern Egypt Mohamed Saleh* University of Southern California (Preliminary and Incomplete: December 1, 2011) Abstract In the Middle East, non-Muslims are, on average, better off than the Muslim majority. I trace the origins of the phenomenon in Egypt to the imposition of the poll tax on non- Muslims upon the Islamic Conquest of the then-Coptic Christian Egypt in 640. The tax, which remained until 1855, led to the conversion of poor Copts to Islam to avoid paying the tax, and to the shrinking of Copts to a better off minority. Using new data sources that I digitized, including the 1848 and 1868 census manuscripts, I provide empirical evidence to support the hypothesis. I find that the spatial variation in poll tax enforcement and tax elasticity of conversion, measured by four historical factors, predicts the variation in the Coptic population share in the 19th century, which is, in turn, inversely related to the magnitude of the Coptic-Muslim gap, as predicted by the hypothesis. The four factors are: (i) the 8th and 9th centuries tax revolts, (ii) the Arab immigration waves to Egypt in the 7th to 9th centuries, (iii) the Coptic churches and monasteries in the 12th and 15th centuries, and (iv) the route of the Holy Family in Egypt. I draw on a wide range of qualitative evidence to support these findings. Keywords: Islamic poll tax; Copts, Islamic Conquest; Conversion; Middle East JEL Classification: N35 * The author is a PhD candidate at the Department of Economics, University of Southern California (E- mail: [email protected]).
    [Show full text]
  • In Canadian Labour Law Brian A
    Osgoode Hall Law Journal Article 5 Volume 21, Number 3 (October 1983) "Equal Partnership" in Canadian Labour Law Brian A. Langille Follow this and additional works at: http://digitalcommons.osgoode.yorku.ca/ohlj Article Citation Information Langille, Brian A.. ""Equal Partnership" in Canadian Labour Law." Osgoode Hall Law Journal 21.3 (1983) : 496-536. http://digitalcommons.osgoode.yorku.ca/ohlj/vol21/iss3/5 This Article is brought to you for free and open access by the Journals at Osgoode Digital Commons. It has been accepted for inclusion in Osgoode Hall Law Journal by an authorized editor of Osgoode Digital Commons. "EQUAL PARTNERSHIP" IN CANADIAN LABOUR LAW By BRIAN A. LANGILLE* I. THE ISSUE ............................................... 497 II. AN AMERICAN STARTING POINT ......................... 499 III. THE SCOPE OF THE DUTY TO BARGAIN IN CANADA ...... 503 IV. CERTIFICATION AND CERTIFICATES ..................... 506 V. AN EVALUATION ........................................ 508 VI. OTHER PARTS OF THE PUZZLE ........................... 512 A. The Statutory Timetable .................................. 512 B. The FunctionalContent of the Duty to Bargain .............. 514 C. The Freeze ............................................. 523 D. UnfairLabour Practices.................................. 528 E. The ArbitrationJurisprudence on ContractingOut ........... 532 VII. CONCLUSION ............................................ 536 © Copyright, 1983, Brian A. Langille. * Associate Professor of Law, Faculty of Law, University of Toronto. 1983] Partnershipsin LabourLaw ... by permiting labour to organize freely and effectively we can convert the relation of master and servant in to an equal and cooperativepartnership.... I Senator Wagner (1932) ... Congress had no expectation that the elected union representative2 would become an equalpartnerin the running of the business enterprise. Blackmun J. (1981) The union is an equalpartner ... 3 Canada Labour Relations Board (1981) (Dorsey, Vice Chairman) We cannot subscribe to an interpretation .
    [Show full text]
  • Tax Fairness and the Tax Mix David G. Duff Associate Professor Faculty
    Tax Fairness and the Tax Mix David G. Duff Associate Professor Faculty of Law University of Toronto Visiting Associate Professor Faculty of Law University of British Columbia November 2008 I. Introduction Justice, John Rawls famously wrote, is the first virtue of social institutions.1 Since a society’s tax system is one of its most basic and essential social institutions, the justice or fairness of this tax system is an important subject for social and political theory, as well as for practical politics. In order to assess the fairness of any particular tax or the tax system as a whole, however, it is essential to consider the purpose of the tax and the tax system in general. Although the most obvious purpose of most taxes is to raise revenue to finance public expenditures, this is not the only rationale for taxation which may also be employed to regulate social and economic behaviour and to shape the distribution of economic resources.2 For this reason, the concept of tax fairness is necessarily pluralistic, depending on the particular purpose for which the tax is imposed. Not surprisingly, therefore, modern welfare states typically levy a mix of taxes, including personal and corporate income taxes, broad-based consumption taxes, excise taxes on specific goods or services, payroll taxes, property or wealth taxes, wealth transfer taxes, as well as user fees and benefit taxes. Since the justification for any tax presumably depends on the legitimacy of the underlying purpose which it is designed to promote, the concept of fair taxation is necessarily secondary and derivative – depending on more fundamental principles concerning the fairness or justice of the public spending that taxes finance, the regulatory goals that they support, and the distribution of economic resources that they help to define.
    [Show full text]
  • Threatening Immigrants: Cultural Depictions of Undocumented Mexican Immigrants in Contemporary Us America
    THREATENING IMMIGRANTS: CULTURAL DEPICTIONS OF UNDOCUMENTED MEXICAN IMMIGRANTS IN CONTEMPORARY US AMERICA Katharine Lee Schaab A Dissertation Submitted to the Graduate College of Bowling Green State University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY August 2015 Committee: Jolie Sheffer, Advisor Lisa Hanasono Graduate Faculty Representative Rebecca Kinney Susana Peña © 2015 Katharine Schaab All Rights Reserved iii ABSTRACT Jolie Sheffer, Advisor This project analyzes how contemporary US cultural and legislative texts shape US society’s impression of undocumented (im)migrants and whether they fit socially constructed definitions of what it means to “be American” or part of the US national imaginary. I argue that (im)migrant-themed cultural texts, alongside legal policies, participate in racial formation projects that use racial logic to implicitly mark (im)migrants as outsiders while actively employing ideologies rooted in gender, economics, and nationality to rationalize (im)migrants’ exclusion or inclusion from the US nation-state. I examine the tactics anti- and pro-(im)migrant camps utilize in suppressing the role of race—particularly the rhetorical strategies that focus on class, nation, and gender as rationale for (im)migrants’ inclusion or exclusion—in order to expose the similar strategies governing contemporary US (im)migration thought and practice. This framework challenges dichotomous thinking and instead focuses on gray areas. Through close readings of political and cultural texts focused on undocumented (im)migration (including documentaries, narrative fiction, and photography), this project homes in on the gray areas between seemingly pro- and anti-(im)migrant discourses. I contend (im)migration-themed political and popular rhetoric frequently selects a specific identity marker (e.g.
    [Show full text]
  • Unions Matter
    Unions Matter How the Ability of Labour Unions to Reduce Income Inequality and Influence Public Policy has been affected by Regressive Labour Laws Garry Sran with Michael Lynk, James Clancy and Derek Fudge Abstract Copyright March 2013: Ottawa Canadian Foundation for Labour Rights THERE IS EXTENSIVE RESEARCH literature that suggests Design and layout by Skip Hambling there are significant social benefits for countries with strong labour rights and a more extensive collective bargaining The Canadian Foundation for Labour Rights (CFLR) is a system. Income inequality is less extreme according to a national voice devoted to promoting labour rights as an im- variety of measures, civic engagement is higher, there are portant means to strengthening democracy, equality and more extensive social programs such as health care and economic justice here in Canada and internationally. pensions plans, and the incidence of poverty is significant- www.labourrights.ca ly smaller. This paper adds to the literature by examining the relationship between labour unions, income inequal- CFLR was established and is sponsored by the ity and regressive labour laws. National Union of Public and General Employees (NUPGE). www.nupge.ca The underlying causes of declining unionization rates will be examined for Canada and will be compared to other The authors would like to acknowledge the assistance of developed economies. C. Meyer, M. Luff, B. Hildahl and D. Wells in the preparation of this paper. The paper finds that regressive labour laws in Canada have reduced unionization rates which has led to rising income inequality and reduced civic participation. UNIONS MATTER | CANADIAN FOUNDATION FOR LABOUR RIGHTS 1 n 1 Introduction FOR OVER 30 YEARS income inequality in Canada and throughout the world has been rising.
    [Show full text]
  • Technical Advisory Board Report Findings and Implications of the RSI Report to the Joint Task Force on Employee Misclassificatio
    Technical Advisory Board Report Findings and Implications of the RSI Report to the Joint Task Force on Employee Misclassification and the Underground Economy: Contractor Use, Analysis, and Impact Results James B. Rebitzer and David Weil Boston University School of Management March 31, 2014 TAB Report on the RSI Study--FINAL March 31, 2014 1 Preamble: The RSI Report and the Technical Advisory Board In order to assess the extent of the problem of misclassification and of unreported compensation in the underground economy, the Massachusetts Joint Task Force on Employee Misclassification and the Underground Economy (JTF) commissioned an analysis of these practices in 2012. The study’s purpose was to estimate the frequency, scale, and consequences of misclassification and the underground economy in the Commonwealth. In designing the study, the JTF acted on recommendations of the 2004 study of misclassification of workers in Massachusetts that advocated basing future research on more detailed compensation data than had been available at that time (see Carré and Wilson 2004). This included drawing on data not only from the Massachusetts Department of Unemployment Assistance used in the 2004 analysis, but also data from the Department of Revenue (DOR) and the Internal Revenue Service (IRS) including business filings of W-2 employment and 1099 contracting. Revenue Solutions, Inc. (RSI) was selected by DOR as a member of the JTF, to undertake the analysis and write a report of their findings. The RSI report provides a detailed description of the specific aims and analyses they undertook. The JTF also created a Technical Advisory Board (TAB) made up of the authors of this report to work with the RSI team during their analysis.
    [Show full text]
  • How to Balance Between Trade Facilitation and Customs Control in the Duty Free Zones/ Special Customs Zones?
    HOW TO BALANCE BETWEEN TRADE FACILITATION AND CUSTOMS CONTROL IN THE DUTY FREE ZONES/ SPECIAL CUSTOMS ZONES? NATTHA WONGSE-ARAM THAI CUSTOMS DEPARTMENT OUTLINE Overview of the Duty Free Zones/Special Customs Zones Privileges of the Duty Free Zones Establishing the Duty Free Zones Permission to operate business in duty free zone Control Measures Case Study OVERVIEW OF THE DUTY FREE ZONES/ SPECIAL CUSTOMS ZONES Bonded Warehouse Free Trade Zones Special Economic Zones (SEZ) Eastern Economic Corridor (EEC) Duty Free Zones BONDED WAREHOUSE An area that is licensed to be established as a bonded warehouse in accordance with customs law for storage purposes or display and sell storage or produce, mix, assemble, pack or process in any other way with the goods stored in the bonded warehouse Tax Privileges • Exemption of import and export duties for the goods released from the bonded warehouse for exporting. • Exemption of import and export duties for the goods that are released from the bonded warehouse If it is transferred into another bonded warehouse or sold to the importer under Section 29 or who is entitled to a duty exemption under the law on customs tariff or other laws shall be considered to be exported. TYPES OF BONDED WAREHOUSES 13 3 Total 215 BW 6 44 9 General bonded warehouse 16 For manufacturing plants 13 Duty Free shop (Arrival) Duty Free shop (Departure) 10 Duty Free shop in the city Storage for duty free shops 101 Treasury supplies For exhibitions For ship repairing or ship building FREE TRADE ZONES (INDUSTRIAL ESTATE AUTHORITY OF
    [Show full text]
  • Tax Challenges in the Digital Economy
    DIRECTORATE GENERAL FOR INTERNAL POLICIES POLICY DEPARTMENT A: ECONOMIC AND SCIENTIFIC POLICY TAX CHALLENGES IN THE DIGITAL ECONOMY STUDY Abstract This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD’s BEPS (Base Erosion and Profit Shifting) Project. While assessing the recent reforms in the area of taxation within the EU and third countries, it revisits the question of whether or not specific measures are needed for the digital sector. Taking into account the recent scandals involving big digital companies and their aggressive tax planning practices in the EU, the specificities of the digital sector and the legal landscape in the 28 Member States, the paper makes policy recommendations for further tax reforms in order to tackle tax avoidance and harmful competition. This document was provided/prepared by Policy Department A at the request of the TAXE2 Committee. IP/A/TAXE2/2016-04 June 2016 PE 579.002 EN This document was requested by the European Parliament's Special Committee on Tax Rulings AUTHOR Eli HADZHIEVA, Dialogue for Europe RESPONSIBLE ADMINISTRATOR Dirk VERBEKEN EDITORIAL ASSISTANT Karine GAUFILLET LINGUISTIC VERSIONS Original: EN ABOUT THE EDITOR Policy departments provide in-house and external expertise to support EP committees and other parliamentary bodies in shaping legislation and exercising democratic scrutiny over EU internal policies. To contact Policy Department A or to subscribe to its newsletter please write to: Policy Department A: Economic and Scientific Policy European Parliament B-1047 Brussels E-mail: [email protected] Manuscript completed in April 2016 © European Union, 2016 This document is available on the Internet at: http://www.europarl.europa.eu/studies DISCLAIMER The opinions expressed in this document are the sole responsibility of the author and do not necessarily represent the official position of the European Parliament.
    [Show full text]
  • An Analysis of Unreported Family Workers
    DISCUSSION PAPER SERIES IZA DP No. 14449 Women at Work in the United States since 1860: An Analysis of Unreported Family Workers Barry R. Chiswick RaeAnn Halenda Robinson JUNE 2021 DISCUSSION PAPER SERIES IZA DP No. 14449 Women at Work in the United States since 1860: An Analysis of Unreported Family Workers Barry R. Chiswick George Washington University and IZA RaeAnn Halenda Robinson George Washington University JUNE 2021 Any opinions expressed in this paper are those of the author(s) and not those of IZA. Research published in this series may include views on policy, but IZA takes no institutional policy positions. The IZA research network is committed to the IZA Guiding Principles of Research Integrity. The IZA Institute of Labor Economics is an independent economic research institute that conducts research in labor economics and offers evidence-based policy advice on labor market issues. Supported by the Deutsche Post Foundation, IZA runs the world’s largest network of economists, whose research aims to provide answers to the global labor market challenges of our time. Our key objective is to build bridges between academic research, policymakers and society. IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author. ISSN: 2365-9793 IZA – Institute of Labor Economics Schaumburg-Lippe-Straße 5–9 Phone: +49-228-3894-0 53113 Bonn, Germany Email: [email protected] www.iza.org IZA DP No. 14449 JUNE 2021 ABSTRACT Women at Work in the United States since 1860: An Analysis of Unreported Family Workers* Estimated labor force participation rates among free women in the pre-Civil War period were exceedingly low.
    [Show full text]
  • Conflicting Transfer Pricing Incentives and the Role of Coordination
    Conflicting Transfer Pricing Incentives and the Role of Coordination* JENNIFER L. BLOUIN, University of Pennsylvania LESLIE A. ROBINSON, Dartmouth College† JERI K. SEIDMAN, University of Virginia ABSTRACT Our study evaluates the role of coordination, at both the government and the firm level, on the transfer prices set by U.S. multinational corporations (MNCs) when income taxes and duties cannot be jointly minimized with a single transfer price. We find that either the pres- ence of a coordinated income tax and customs enforcement regime or coordination between the income tax and customs functions alters transfer prices for these firms. Our analyses have implications for both firms and taxing authorities. Specifically, our findings suggest that MNCs might decrease their aggregate tax burdens by increasing coordination within the firm or that governments might increase their aggregate revenues by improving coordi- nating enforcement across taxing authorities. Our study is novel in that we document, in a specific setting, how coordination influences MNCs’ tax reporting behavior. Motivations conflictuelles dans l’etablissement des prix de cession interne et role^ de la coordination RESUM E Les auteures evaluent le role^ de la coordination, tant al’ echelon des administrations fiscales qu’a celui de l’entreprise, dans l’etablissement de prix de cession interne par les societes multinationales des Etats-Unis lorsqu’un prix de cession interne ne permet pas de reduire au minimum a la fois les impots^ sur les benefices et les droits de douane. Elles constatent que la presence d’un regime coordonne d’application de l’impot^ sur le revenu et des droits de douane ou une coordination des fonctions fiscale et douaniere modifie les prix de cession interne de ces societes.
    [Show full text]
  • On the Road to Heaven: Self-Selection, Religion, and Socioeconomic Status
    13-04 On the Road to Heaven: Self-Selection, Religion, and Socioeconomic Status Mohamed Saleh ON THE ROAD TO HEAVEN: SELF-SELECTION, RELIGION, AND SOCIOECONOMIC STATUS* Mohamed Saleh† (August 28, 2013) Abstract The correlation between religion and socioeconomic status is observed throughout the world. In the Middle East, local non-Muslims are, on average, better off than the Muslim majority. I trace the origins of the phenomenon in Egypt to a historical process of self-selection across religions, which was induced by an economic incentive: the imposition of the poll tax on non-Muslims upon the Islamic Conquest of the then-Coptic Christian Egypt in 640. The tax, which remained until 1856, led to the conversion of poor Copts to Islam to avoid paying the tax, and to the shrinking of Copts to a better off minority. Using a sample of men of rural origin from the 1848- 68 census manuscripts, I find that districts with historically stricter poll tax enforcement (measured by Arab immigration to Egypt in 640-900), and/or lower attachment to Coptic Christianity before 640 (measured by the legendary route of the Holy Family), have fewer, yet better off, Copts in 1848-68. Combining historical narratives with a dataset on occupations and religion in 640-1517 from the Arabic Papyrology Database, and a dataset on Coptic churches and monasteries in 1200 and 1500 from medieval sources, I demonstrate that the cross-district findings reflect the persistence of the Copts’ initial occupational shift, towards white-collar jobs, and spatial shift, towards the Nile Valley. Both shifts occurred in 640-900, where most conversions to Islam took place, and where the poll tax burden peaked.
    [Show full text]