Journal articles on the topic 'Income Tax Assessment Act 1936'

This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions.

The Australian Income Tax Assessment Act, 1936 (the Act) has recently been amended by the inclusion of a full capital gains tax system.This system is particularly applicable to various aspects of financing transactions into which petroleum exploration and development companies may enter.In the light of recent changes to the means by which petroleum companies can access the capital markets, it becomes necessary to consider these issues. This paper is designed to provide petroleum company executives with additional information on the capital gains tax aspects of:creating royalty, net profit interests and production payments;conventional security management matters;bankruptcy/liquidation matters;allotment of ordinary and preference share issues;allotment of convertible notes;drawing down of conventional loans; andgroup reorganisations.The paper also sets out some recommendations for amendments to the Act designed to correct capital gains driven financing problems.These aspects and many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial problems are to be firstly, recognised and secondly, to the extent possible, overcome.

This paper is divided into six parts. Following this introduction a reivew of the fiscal policies pursued by the Government of Pakistan is presented in the second section. The third section contains an assessment of the performance of different taxes while the fourth presents the reasons for low revenue performance. The key issues in tax policy reform are discussed in the fIfth section. The final section presents the recommendations for future policy directions. The taxation structure of Pakistan is both Federal and Provincial in nature. This structure was derived from the revenue-sharing provisions of the Government of India Act, 1935 and has been incorporated into successive constitutions delineating the respective revenue powers of the Federal and Provincial Governments. Under the present constitution, the Federal Government has the constitutional right to levy a wide range of direct and indirect taxes [Government of Pakistan (1973)]. Federal direct taxes comprise of personal and corporate income tax (excluding tax on agriculture income), and capital taxes (excluding tax on immovable property). Since the abolition of estate duties and gift taxes, the latter include wealth tax and Capital Value Tax. One time Capital Assets Tax on companies was levied in 1991. Income of small businesses is subject to fixed tax. Minimum tax at the rate of 0.5 percent of turnover applies to Corporate and Registered Firm taxpayers. Presumptive tax regime applies to dividends and interest, prizes on prize bonds, lotteries and raffles, payments for contract execution and supply of goods, and value of imported and exported goods [Government of Pakistan (1991)].

Tax evasion is punishable. However, by tax amnesty the state waives punishment and gives tax dodgers the chance to return to honesty. The “Act To Promote Tax Honesty” offers people who evaded taxes between the years 1993 and 2002 an opportunity to wipe the slate clean by declaring their concealed income up to 2005. This offer applies to income tax, corporate tax, turnover tax, wealth tax, trade tax, inheritance tax, gift tax and tax deductions pursuant to the Einkommensteuergesetz (Income Tax Act). Amnesty participants must pay a reduced tax rate of 25 percent on declared income within ten days after the declaration. For income and corporate tax the assessment basis is reduced to 60 percent. Thereby the new law grants the repentant tax evaders a tax rate of 15 percent rather then usual up to 48 percent on the profits they gained in the past ten years.

The principal income tax statutes of both New Zealand and Australia provide special concessions for taxpayers who earn exceptional copyright income in a year of assessment. As authors (creators) of copyright-protected artistic works, visual artists are potential beneficiaries of these preferences but, because they typically produce singular artworks that are not licensed for reproduction, they cannot directly benefit from copyright or, as a consequence, tax concessions granted to copyright assignors or licensors. In New Zealand, a taxpayer who receives peak copyright payments can opt to average those receipts over more than one assessment year. An Australian taxpayer can spread their more broadly defined assessable professional income and, if they operate a professional arts business, may enjoy an exception to the non-commercial loss rules, and so may claim net losses in the year they are incurred. The substantive provisions of neither the Income Tax Act 2007 nor the Income Tax Assessment Act 1997 (Cth) expressly incorporates provisions of copyright legislation but both taxing statutes explicitly import copyright terminology and, implicitly, concepts and doctrine. Examination of differences between fact and law is a significant field of legal research. In taxation studies, John Prebble's identification of "ectopia" presents the best-known analysis. Prebble characterises income tax law as "ectopic" (out of place), inasmuch as it is dislocated from the facts to which it relates. Copyright law is likewise dislocated from typical artistic practice. When copyright principles are incorporated into income tax legislation, the relevant provisions may be doubly estranged from the facts to which they relate. This article, which has an Australasian jurisdictional focus but also draws on Quebecois tax legislation, investigates that possibility and considers, in particular, the consequences for equity in income taxation.

One of the factors negatively influencing an assessment of the tax liability is inflation. An increase in prices of goods and services without simultaneous adjustment for inflation of the construction elements sensitive to erosion, or lack of application of an effective corrective mechanism, leads to a gradual reduction in the taxpayer’s ability to pay. This results in a violation of the principle of tax justice, even in a situation where the provisions of tax law are formally correct. The aim of this article is to answer the question whether there are any legal constructs in Poland that protect taxpayers against the negative impact of inflation and, if so, whether they protect them effectively. The article analyses legal regulations contained in the Personal Income Tax Act and the Inheritance and Donation Tax Act which refer to structural elements of taxes expressed as an amount. The research covers the period of over thirty years, i.e. from the beginning of social and economic changes in Poland, characterised by high inflation, to the present day.

The self-assessment system in Indonesia has not maximized the tax potential for inheritances that have not been divided as a unit replacing those entitled as income tax subjects. It is necessary to build tax provisions that apply to undivided inheritance in Indonesia to produce a fair legal concept for the potential of inheritance that has not been divided as a unit to replace the rightful in the future in Indonesia. The study yielded two conclusions based on normative juridical methods with a qualitative approach. First, the tax provisions that apply to undivided inheritance in Indonesia as stipulated in Article 2 paragraph (1) a number 2) and Article and explanation 2A paragraph (5) of the Income Tax Law, and Article 32 paragraph (1) letter (e) of the KUP Law still ignore tax fairness. Second, it is necessary to reformulate the law on undivided inheritance. It attaches propriety to act or do and decency not to do or not act both to the taxpayer and the tax apparatus. It is recommended that there are rules and or procedures for cooperation in the form of data exchange between DGT and several related institutions, such as local government and heritage hall.

The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense? Keyword : Taxes, Tax Relaxation, Income, Economic Defense

The purpose of the paper is to describe development in de lege lata regulation of the tangible assets tax depreciation in the Czech Republic. The period under consideration was that since 1990. For the period 1990–2009 the legal state valid and operative as of December 31st of the relevant year and in case of the year 2010 as of the state valid and operative as of June 30th were taken into account. To obtain information on relevant de lege lata regulation, the computerized system of legal information ASPI was used. The results of carried out comparison are presented above all in tables and connected commentaries.Even if the attention was paid only to one main selected category of property, it was necessary to approach to a description and assessment of only selected changes because of the extensiveness of the issue in focus. At the very beginning, the paper deals with the specification of the basic legal principles governing the Czech law. Subsequently the paper gives a description of the legal regulation valid and operative until 31st December 1992 and the way of transformation to new rules stated in the Act No. 586/1992 Coll., on Income Taxes, as amended. Since 1993, this Act on Income Taxes has represented the basic legal standard regulating among others the issue of property depreciation. In relation to regulations stated in this Act, the attention is paid to the development in selected aspects. Namely the depreciable period, number of depreciation categories, determination of depreciable tangible property according to Section 26 of the Act on Income Taxes, depreciation rates and coefficients are involved. Besides, the paper follows also the main means of tax liability optimization due the course of the period under consideration. After consideration of acquired results, one can observe that the most changes were realized on the level of relevant provisions of the Act on Income Taxes during the nineties of the last century. When speaking of present legal regulation, this one can be assessed as a relatively steady in relation to followed provisions of the Act on Income Taxes. In general, the trend can be assessed, from the tax-payers point of view, as a positive one. However, taking account of this conclusion, it is to stress that the paper is dealing only with a part of the issue of tangible property depreciation. For deeper analysis it seems to be useful to include other aspects, such as e. g. assessment of impact of changes in legal regulations in question on the tax base.

[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principle, or the fact that no tax liability in respect of inheritance tax may re-arise.The case is not the same with the Polish Gift and Inheritance Tax Act. The only advantage of the Polish law, as compared to the Lithuanian law, is that the scope of taxable property is broader and, therefore, the higher, personal income tax would not apply to many types of the taxable property.The author expects this paper to be the first is a series of papers introducing Polish taxpayers, tax authorities and legislative bodies to legal solutions relating to the taxation of gratuitous acquisition of tangible property and property rights in other European countries. The Polish Gift and Inheritance Tax Act is a highly complicated piece of legislation. Its complexity causes tax disputes and does not encourage good relations between taxpayers and tax authorities. What is more, it is often the source of family conflicts.

On 20th December, 2019, the Central Government introduced the Taxation Laws (Amendment) Ordinance, 2019, which created a favourable taxing environment for the Companies. Through this Ordinance, section 115BAB, which covers all sorts of domestic companies, that is, any company formed and registered in India, was introduced in the Income Tax Act which offered a very low tax rate of 15% (17.5% including surcharge and cess) to the new manufacturing companies. This Ordinance also reduced the Tax rate for domestic companies to 22% (25.17% including surcharge and cess). Additionally under the new corporate assessment strategy, new organizations that set up assembling offices in India beginning in October and initiate creation before the finish of March, 2023 will be charged at a viable pace of 17%. This move did cause a rise in the value of the stock in India, but through this paper, we plan to delve deeper into how this new introduction affected the economy of India – ranging from the stock market to the value of rupees against dollar, the idea behind introducing this Ordinance, while also touching upon what is Corporate Tax and the Corporate Tax system that was present before the introduction of section 115BAB.

The article is aimed at the verification of research hypothesis according to which the current construction of agricultural tax in Poland is inefficient in terms of taxation. It has been possible thanks to the analysis of fiscal efficiency of this tax. Therefore, it focuses on the tax revenue as well as the tax assessment and collection related costs. In order to accomplish the aim it was necessary to define the idea of agricultural tax fiscal efficiency and to indicate its determinants. The discussion, due to the specific nature of agricultural tax, is based primarily on the Polish literature. In order to verify the formulated hypothesis, the descriptive analysis method was applied, the literature research conducted and the Act on Agricultural Tax analysed. The content of the article indicates that the present Polish system is contrary to the current solutions in the majority of EU countries. It is being implemented on the basis of an outdated structure of property tax. And agricultural tax performs a limited income function. In this connection, its fiscal efficiency is low.

The Australian Income Tax Assessment Act, 19S6 (the Act) has recently been amended by the inclusion of a full foreign tax credit system (FTCS) to replace the partial and exempt system previously existing. In view of this change, and the increase in Australian participation in Papua New Guinea (PNG), petroleum exploration re-consideration of conventional corporate structuring into PNG is warranted.In considering the form of a tax effective structuring, it will be necessary to consider matters such as the following:obtaining an appropriate mix of debt and equity with the debt provided in a form so that the service fee will not qualify as interest for FTCS purposes;structuring the PNG operations through a subsidiary incorporated out of Australia, e.g. PNG;ensuring that the shareholding in the company is appropriate to enable a full credit for 'underlying taxes'; andobtain any 'tax sparing relief available due to the PNG treatment of interest and dividends.These aspects and the many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial benefits are to be obtained.

Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method

AbstractThe recent law revision exercise and tax reform in Nigeria have unwittingly introduced a measure of confusion into determining the applicable tax statute(s). The problem is so bad that, if the opinion of three different experts were sought on the same issue, it is possible that they would purport to be referring to the same law yet cite different sections of different laws. The thrust of this article is to disentangle the associated issues for the proper guidance of taxpayers and the Federal Inland Revenue Service (FIRS). The article posits that the continued use of the Laws of Federation of Nigeria 1990 by FIRS is most inappropriate and illegal, and may open any assessment performed under them to legal challenge. The article advocates for a re-enactment of the Companies Income Tax Act.

John Prebble described the dislocation of the premises of tax law from their underlying facts as an example of "ectopia". This article suggests that the same phenomenon may apply to tax administration and the tax system more generally. The Commissioner's dual roles of adjudication and administration are not only difficult to elucidate from the unwieldy and outdated structure of the Tax Administration Act. More importantly, they exhibit a (perhaps irreconcilable) tension between two competing goals. On the one hand, the Commissioner has a duty to arrive at a correct interpretation of tax law and its application of the facts. On the other, the Commissioner is required to exercise a political function, prioritising expenditure and ensuring efficient outcomes. Both goals ultimately lead to functions properly carried out by the courts – statutory interpretation and application; and review of administrative processes of decision-making. However, the way the Commissioner exercises these powers is divorced from the way the courts resolve similar questions – a problem which is exemplified when considering the Commissioner's power to amend a taxpayer's assessment of income to ensure its "correctness". There is therefore a risk that the interpretive community surrounding the tax system is increasingly becoming divorced from the rest of the common law and vulnerable to capture by its own self-referring frames of reference.

This article presents the results from a cumulative impact assessment of the distribution of tax and social security reforms in the UK since the 2010 general election. The analysis covers the 2010-15 and 2015-17 parliaments plus measures announced in the Autumn 2017 Budget. The article finds that taken as a whole, reforms since 2010 have had a regressive impact across the household income distribution, with average losses of around 10 per cent of net income in the bottom fifth of the distribution, compared to roughly a zero impact in the top three deciles. I also analyse results by a number of Equality Act protected characteristics including ethnicity, disability, gender, single/couple status and the number of children in the household. Lone parent families lose out more than any other demographic group while Pakistani and Bangladeshi adults lose out more than any other ethnic group. The reforms also have particular negative impacts on disabled people, on low income women and on households with children.

Eleven years after a previous abortive attempt, another Federal Labor Government has announced its intention to incorporate into the Australian fiscal scene a capital gains tax. The tax is to be levied at marginal and corporate income tax rates on 100 per cent of inflation adjusted gains realised on assets acquired on and after 20 September 1985.Whilst the Government expects its revenue yield to be low even at the end of five years of operation, the cost of protective administration and compliance to be incurred by taxpayers will be substantial.There are substantial areas of uncertainty in the capital gains tax proposals generally, and in particular as they relate to the petroleum industry. These issues, coupled with the prospect of significant legislative delay, will detract further from Australia's appeal as a focal point for essential exploration dollars.The capital gains tax proposals outlined to date deal, superficially, with basic and very tangible property. However, they do not come to grips with issues such as the potential duplication of this tax and resource rent tax, the need to protect the position of non-residents from double taxation, the basis for imposition of capital gains tax upon changes in licence and permit interest through direct or indirect transfers, to avoid bunching distortions, and to more fully provide for rollover relief.The capital gains tax proposals will exacerbate the substantial stress upon the Australian Taxation Office and, coupled with the forthcoming requirement of the Income Tax Assessment Act to accommodate the proposed resource rent tax, will only serve to highlight the fact that in reality the petroleum industry has not been a winner in this area of the tax reform process.The scope for unexpected capital gains tax exposures to arise is marked and will require a clear analysis of several long-established legal concepts to ensure that even reasonable results are obtained.

The Canadian Income Tax Act imposes limitations on the time period during which the minister is allowed to assess or reassess a taxpayer. Generally, the limitation period for assessment or reassessment is three or four years from the date of the original assessment. This article addresses the many provisions in the Act that give the minister the authority to assess or reassess without specifying a limitation period. The authors group these provisions into categories according to the circumstances that they address. Within this framework, they review the rationale behind the omission of a limitation period and consider whether that policy is justified. The authors then provide a summary discussion of the positions of the Canada Revenue Agency and the courts with respect to assessment beyond the normal limitation period, and the options available to taxpayers who seek to make changes to a statute-barred return. Finally, the authors present their recommendations for the amendment of specific provisions where a limitation period would be justified.

Today, at a time when unprecedented structural and reformative changes are taking place in the Indian Taxation paradigm, the recent amendment in section 6(3)(ii) of the Income Tax Act, 1961 through Finance Act, 2015 acquires critical importance. Section 6(3)(ii) determines ‘residence’ of a company i.e. if the company is found to be resident in India, Income Tax would be levied upon its worldwide income. By amendment, the ‘control and management’ test has been replaced by ‘place of effective management’ test which would be effective from the assessment year of 2017–2018. In December 2015, draft guidelines regarding the aforementioned were released by the Central Board of Direct Taxes. The authors in the present article attempt to distinguish between source and residence based taxations along with an elaborate discussion of the Organization for Economic Co-operation and Development’s interpretation of the ‘place of effective management’ test. After a detailed study of the US, UK, and South Africa’s variations of the same test and the Double Taxation Agreements entered into by India with the said three countries, the authors argue that the test has to be applied on a case by case basis depending upon the peculiarities in the factual scenario. The authors highlight the drawbacks in the old test and analyse as to what extent the new test remedies the anomalies with a critical analysis the draft guidelines. The possible implications of the test have been discussed sector wise which is followed by recommendations/suggestions of the authors. In the conclusion, the authors assert that it is necessary to remedy the loopholes before releasing the final draft of the test.

This article considers the appropriate forum for disputing a denied downward transfer-pricing adjustment under subsection 247(10) of the Income Tax Act ("the ITA"). It begins by describing various scenarios in which a request for a downward transfer-pricing adjustment may arise, examines the delegation to officials at the Canada Revenue Agency (CRA) of the authority to grant the adjustment, and outlines the CRA's administrative practice on when to grant such adjustments. It then explores whether the Federal Court or the Tax Court of Canada is the appropriate forum to adjudicate a denied downward transfer-pricing adjustment. For disputes under the ITA, the division of jurisdiction between the two courts is generally well defined. The Tax Court has the exclusive jurisdiction to determine the correctness of an assessment whereas the Federal Court has the exclusive jurisdiction to review discretionary decisions of the minister of national revenue or officials at the CRA to whom the minister's powers have been delegated. This jurisdictional divide is less clear for disputes in respect of a denied downward transfer-pricing adjustment. Subsection 247(10) is the only provision in the ITA under which the correct determination of a taxpayer's income is subject to ministerial discretion. The exercise of ministerial discretion suggests that the appropriate forum to dispute a denied transfer-pricing adjustment is the Federal Court. However, subsection 247(11) specifies that the mechanisms for resolving all transfer-pricing disputes under part XVI.1 of the ITA are through the objection and appeal process in part I of the ITA. The language of subsection 247(11), coupled with its legislative history, the restrictions on the Federal Court's jurisdiction, and practical considerations regarding transfer-pricing disputes, all suggest that the Tax Court is the appropriate forum to consider a denied downward transfer-pricing adjustment. Historical case law from the Exchequer Court supports this conclusion. However, there are scenarios in which a denied downward transfer-pricing adjustment may not result in a notice of assessment being issued, and therefore no clear right of appeal to the Tax Court may exist. To ensure that the Tax Court has the jurisdiction to review all denied downward transfer-pricing adjustments, and not only those that result in an assessment, the authors recommend that part XVI.1 of the ITA be amended to include language requiring the minister to issue an assessment in all cases in which a downward transfer-pricing adjustment is denied.

The study explored the fiscal regulatory frameworks through the NRA as an engine of economic growth in Sierra Leone. The study revealed that revenue mobilization is an important device for the Government of Sierra Leone (GoSL) in accomplishing its determinations for poverty reduction; delivering its Agenda for Prosperity; building up financial independence; and reaching middle income standing. It also exposed that the financial and regulatory frameworks that support NRA to perform effective revenue mobilization are based on the following regulations and laws such as: revenue laws enacted by parliament; annual budget, Finance Act, Strategic plan; the assessment of collection and accounting for all revenue collected. In addition, the use of electronical based systems, the provision of tax legislation and policy, transparency in the tax administration, modernization of custom service department, the national acts, regional treaties, other international treaties are some of the financial and regulatory frameworks that back NRA to perform effective revenue mobilization.

This article ventures into the various interpretations given by the court for the execution of Section 153A of the Income Tax Act, 1961. It has forever been a conflict as to how the particular section has to be interpreted, in order to decide whether the items of regular assessment can be added back in the proceeding under section 153A, after the finalization of assessment. This article tries to decode the mixed opinions of the court with regard to whether it is the literal rule of interpretation or the rule of harmonious construction that would apply to interpret Section 153A. This issue has been dealt with by the authors by analysing the various tools of interpretation of statutes like Literal Rule of Interpretation, reading down of statute as a whole, Rule of Harmonious Construction of statute etc. and their application in various cases based on judicial dicta of the court of law. The authors, based on thorough analysis of Section 153A, based on the language of the provision and the interpretations attached to it by the Judiciary, have tried to resolve the conflict between the Literal rule of interpretation and harmonious construction.

This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companies (MNC), and then devising and articulating the appropriate international taxation scheme, as evaluated from the position of national welfare policy. Based on an analysis of existing models of international taxation, and on the peculiarities of the actual mechanism of capital movement tax regulation, new models with equilibrium postulated have been developed. The primary mechanisms of this research involve the following considerations: (1) examination of an approach targeted at the determination of the final outcomes of international taxation from the perspective of national economies; (2) measures of tax planning on the part of MNCs, and corresponding counter-acting measures to the tax planning applied by governments, are taken as a complex. Our results indicate that because a government uses rules of controlled transactions, in order to counter-act MNCs’ tax planning, for the government the final outcome from an application of these rules may be negative. This is due to a possibility of MNCs’ development in convenient and offshore jurisdictions. This finding is illustrated by means of an approbation of models with a case study involving a three-tier structure.Further to this point, instead of additional revenues, a government is at a risk of a shrinking tax base and a reduction in budget revenues; and moreover from the perspective of national welfare, the additional loss of revenues and capital of MNCs. Therefore there is a significant importance in forming rules for MNC taxation policies which would focus not on taxes as such, but would focus on trying to keep capital within the territory and/or would facilitate the return of earlier divested income. This could be attempted, for example, by using the secondary adjustment rule in conjunction with a minimum tax on return. The novelty of this research resides in the specificity of our investigation and the applicability of our conclusions to the practical challenges of international taxation and national revenue policies. The peculiarities of this economic moment and the crucial challenges for national governments in dealing with MNCs and the digital economy underline the significance of this study. Our results expand and develop the existing literature in this ever-crucial area be of immediate use to policymakers, academics and administrators involved in national and international taxation, finance, economics, and analysis.

The First Nations Fiscal Management Act (FMA) delegates the power to levy property taxes to band councils. The purpose of this article is to describe and analyze the effectiveness of the legislation as a self-government tool. Section 5(1) of the FMA allows band councils to levy property taxes both to increase their economic capacity—providing them with a source of income—and to improve self-government. However, this grant of power is subject to numerous conditions. These include compliance with the financial management requirements set out in the act, as well as approval of property tax laws by the First Nations Tax Commission (FNTC) (the majority of the members of which are appointed by the federal government). Also, the taxes imposed must comply with regulations set by the governor in council, which currently cover the property assessment process (including an appeal process), interest and penalties, and inspection of property. There have been two attempts by property taxpayers to overturn the decisions of the FNTC by way of judicial review. The fact that both were unsuccessful has somewhat mitigated criticism of the constraints on First Nation self-government imposed by the FMA. Overall, the federal government maintains significant control over the law-making process by which First Nations levy property taxes, both directly through regulations and indirectly through its dominant presence on the FNTC. Reform is needed: real powers need to be delegated to meet the stated objective of creating meaningful self-government for participating First Nations. The power to impose property taxes was first delegated to band councils by the Indian Act in 1951. Therefore, it is high time that First Nations be granted the right to exercise that power without federal intervention. Constitutional protection of the right to self-government must be the ultimate goal.

It is noted that an important quality of legal regulation should be the effectiveness of the method and means chosen by the state to promote the achievement of the planned socio-economic result. Despite the fact that some principles of normative project work have been covered at the legislative level (in particular, on the example of legislation in the field of regulatory policy), the practice of adopting normative legal acts the effectiveness of which remains questionable continues. One of the reasons for this state of legal regulation of social relations is the improper consideration, and sometimes conscious disregard for theoretical and applied constructions that have been substantiated within the framework of legal and economic science. As a result, this leads to the establishment of an unjust order in a certain area of public relations, which threatens the further sustainable development of the state. In view of this, attention is focused on the defects of the implementation of legal principles, especially the principle of the rule of law, in the field of legal regulation of economic relations, which leads to the imaginary effectiveness of the relevant legal acts. It is proved that the effectiveness of legal regulation of public relations will be evidenced not only by the rate of achievement of the expected result at the expense of the minimum necessary resources of economic entities, citizens and the state (i.e. the economic criterion), but also the degree of compliance with the rule of law, which will allow to talk about promoting the adoption by a legal act of the ideology of justice. Based on the analysis of some examples of legislative practice in the field of taxation, it is established that the adoption of regulations contrary to the rule of law has led to the direction of tax policy to achieve socio-economic results that contradict the principles of tax policy as a type of economic policyand principles of social policy of the state in terms of income redistribution set out in strategic documents.

Purpose Accountability in personnel records management is to a large extent, dependent on the availability of personnel records, there has been very little recognition of the need to address the management of personnel records as evidence for accountability either in relation to Freedom of Information (FOI) or Open Data. It is in this regard, therefore, the purpose of this study is to investigate the legal frameworks for personnel records management in support of accountability. The study used a descriptive design which combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. Founded on the records life cycle and the records continuum, the study aimed to fulfil its main objective: establishing legal frameworks for personnel records management at Garissa County Government (GCG). Purposive sampling was used to select 11 Human Resource Management Officers (HRMO), 11 Personnel Record Management Officers (PRMO) and 11 Personnel Records Management Clerks (PRMC) and 55 staff members who made the total sample of 88 respondents. Data collected were analysed using descriptive statistics with the help of a Statistical Package for Social Scientists (version 17) was used to perform the analysis of quantitative data and presented through frequency tables, percentages, means and standard deviations. Results indicated that the County Government does not have legal frameworks in personnel records management. Several challenges were identified including lack of personal records management policy, lack of integrity, lose of documents/file and poor communication system. Generally, the study shows that legal frameworks in personnel records management is very important in accountability, therefore, GCG management needs to take measure to improve legal frameworks in personnel records management infrastructure and develop personnel records management policy. Design/methodology/approach The study was conducted using a descriptive design. This design ensures that data collected are analysed and findings are reported to establish a better understanding of a physical or social phenomenon. The descriptive design combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. The study was conducted at the County Government of Garissa’s Head Quarters; it targeted staff involved in personnel records management. Garissa town was selected because it is a centre of various activities in County Government of Garissa. The target population comprising HRMO, PRMO, PRMC and staff from different ministries who depended on the personnel records management activities. Purposive sampling was used to select 11 HRMO, 11 PRMO, 11 PRMC and 55 staff members who made the total sample of 88 respondents from the population. Questionnaire method was used to collect data from HRMO, PRMO, PRMC and staff members quickly and give more freedom (in terms of time and flexibility) to the respondents. Interviews were used to obtain more in-depth information from the PRMO, HRMO and PRMC being the individuals’ in-charge of personnel records were to provide information on legal frameworks for personnel records management at GCG. Findings Lack of a policy signifies a lack of accountability and awareness of the personnel records management standards, meaning that the staffs are not aware of their responsibilities towards the management of the County’s records. This is therefore likely to contribute significantly to poor performance (Mampe and Kalusopa, 2012). This then puts the County in a precarious position regarding personnel records due to lack of guidelines on classing and handling of personnel records. Lack of a policy also shows a lack of commitment in the area, purporting neglect, where responsibilities are not clearly assigned and remain unclear. Weak institutional capacity and the absence of, for example, comprehensive personnel records management policies have been cited as one of the main causes of archival (as well as records management) underdevelopment in Africa (Ngulube and Tafor 2006). From the reactions of the existence of a draft policy, the staff indicated that it covered among other things: a policy statement, scope, definition of terms, applicable legislation and procedures, mail management encompassing both incoming and outgoing mail, filing classification, retention and disposal, as well as a statement of responsibilities. The study revealed that: personnel records management in Kenya operates under the framework and guidance of the Kenya National Archives and Documentation Services – KNADS which is supported by the Public Archives and Documentation Services Act, Cap 19. Besides the Cap 19, of 1965 of the Laws of Kenya, there are also various legislations that support the management of records in Kenya including the Ministry of State for Public Service (MSPS) (DPM) Circular on personnel records reference number DPM. 12/6A Vol. I (71) of 12th March 2008, the Records Management Procedure Manual for the Public Service, May 2010, prepared by the MSPS in consultation with the KNADS to provide guidelines and procedures to be followed in the day to day management of records in the public service. It is meant to be used alongside existing laws and legislation governing records management in the service. The effective utilization of the manual as stated by the Ministry is to contribute towards the government’s quest to achieve good governance and accountability in the Public Service. Adherence to the Manual is also meant to streamline personnel records management practice leading to effectiveness and efficiency in service delivery and the Government Financial Regulations and Procedures, chapter 23, section 4:2–5 give guidelines on the retention period for financial records. The management of personnel records is guided by various legislations and circulars such as Public Archives and Documentation Service Act, (Cap.19, Laws of Kenya) revised 1991, The Employment Act Chapter 226, revised in 1977 and 2007, The Regulation of Wages and Conditions of Employment Act Chapter 229, Income Tax Act Chapter 470 revised 1989, The National Social Security Fund Act Chapter 258 revised 1989, The Service Commission Act Chapter 185 of 1967 and DPM.12/6A VOL. I (71) dated 12th March 2008 on the destruction of personnel records. Compliance to all the above legal frameworks will ensure that personnel records management in support of accountability at GCG is achieved. Research limitations/implications The lack of effective personnel records management programme in a county agency was in itself non-conformity to the requirements and guidelines issued by the public services, thus leading to a lot of caution on how much could be revealed regarding the same. The focus of the study was on the assessment of paper-based and electronic personnel records management within the County Government. The assessment excluded other electronic records, such as online databases, with only personnel records being considered. Practical implications Nonexistence of personnel records management legal frameworks implies that the responsibilities for cooperate record management to GCG plans and guidelines of managing personnel records were inefficient. As a result of the absence of written personnel records management policy, there was also a lack of guidelines for appraisal, disposition and schedules of records. On legal frameworks for personnel records management at GCG, the findings revealed that there were many policies in GCG but personnel records management policy was missing which is very crucial. Record management policy will also enhance human resource management policy. The missing of the personnel records management policy reduces the accountability to people who deal with records management in general, increases lack of integrity and indicate that there is a presence of irrational decision. Social implications The missing of the personnel records management policy reduce the accountability to people who deal with records management, in general, increases lack of integrity and indicate that there is a presence of irrational decision. Originality/value The purpose of the study was to investigate the management of personnel records in support of accountability in devolved governments: A case of GCG.

Abstract In Federal Commissioner of Taxation v Carter, the High Court of Australia asked to clarify the meaning of ‘is presently entitled’ under section 97(1) of the Income Tax Assessment Act. This case is a significant example of the High Court dealing in recent years with the issue of whether the present entitlement of a beneficiary under section 97(1) of the Income Tax Assessment Act must be determined immediately prior to the end of the income year. The article attempts to provide a high-level overview of this case and how this case can impact taxation of trust distributions.

In 1936 Lord Tomlin in IRC v Duke of Westminster (hereafter ‘Duke’)1 concluded that it is trite law that every man (and woman) is entitled to arrange his or her affairs as to pay the least amount of tax under the appropriate statutes. This sentiment has been a cornerstone of South African tax jurisprudence and was again repeated in Commissioner for the South African Revenue Service v NWK Ltd (hereafter ‘NWK’).2 This broad liberty in arranging one’s own tax affairs has, however, led some taxpayers to dress up their transactions and hide their’ true nature as to ‘either … secure some advantage which otherwise [the law] would not give, or to escape some duty which otherwise the law would impose’.3 The most prominent tool the courts can use to try and curb this type of abuse is the General Anti-Avoidance Rules (hereafter ‘GAAR’) in Section 80A to 80L of the Income Tax Act 58 of 1962 (hereafter ‘the Act’), other specific anti-avoidance provisions in the Act4 and the substance over form doctrine (hereafter ‘the doctrine’). This article is a reflection on the taxation in South Africa, but specifically anti-avoidance provisions as provided by legislation.

Tax disputes involving losses can be challenging to resolve owing to two longstanding principles, commonly known as "the nil assessment rule" and "the <i>New St James</i> principle." The nil assessment rule bars taxpayers from objecting to assessments that result in no tax being payable--including both loss years and profitable years where income is completely offset by carryovers. The <i>New St James</i> principle provides, essentially, that loss years or years with no tax payable never become statute-barred. Because the nil assessment rule and the <i>New St James</i> principle can prevent the resolution of disputes over tax loss balances in a timely manner, Parliament amended the Income Tax Act in 1977 so as to allow, in certain situations, for the issuance by the minister of national revenue of a notice of determination of losses (NODL) for a given taxation year. Once issued, a NODL can be objected to or appealed in basically the same manner as an assessment and, subject to any objection or appeal, becomes binding upon the minister and the taxpayer. However, the existence of a parallel but distinct system for resolving loss disputes leaves gaps that result in a range of procedural traps for taxpayers. Taxpayers caught in these traps can potentially end up losing their rights to object to or appeal disputed income adjustments, reviving statute-barred issues, or being required to pay arrears interest on extinguished tax debts. This article explores some of these traps, showing how they arise and what a taxpayer might do to avoid being caught by them. It also discusses whether the time has come to reform the nil assessment rule and/or the <i>New St James</i> principle so as to allow disputes involving losses to be resolved more readily by the Tax Court of Canada, and proposes several possible reforms.

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.

Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.

Social state law has a need to regular fiscal source to maintain its sovereignty and to fulfill the duties the Constitution levies. Fort his reason, use of taxation power is a political obligation. The regulations related to tax concerns the whole society. Tax acts has a lot of features not included in other many acts. The most important one of these is that tax acts have to show a suitable change to the economic life altering constantly. In every society, if the rules found or created are not suitable to expectations, necessities and conditions of a society in a specified time period, the society makes them out of order eventually whatever compeller power of them is inflexible and decisive. While acts are prepared, it is compulsory to determine the real needs by observing the society studiously. Because tax acts have to be especially suitable to the fundamentals of moral and personal interest. In legislating, changing or annulment of tax acts, it has to be cared social structure, market conditions, and suitability to menatlity and beliefs of the society rather than concrete or abstract reasons. Otherwise, even force or sanctions becomes insufficient in obeying the law. In this study, it is aimed to search what sociologic factors are in legislation of acts and suitability of tax acts to social structure as is in other acts and to reveal tax acts by considering the regulations related to Turkish Personal Income Tax Act and literature review method is used as research method.

A number of legislations and institutional measures have been implemented in recent times by the government of India to ensure an efficient financial and taxation system. These measures focus on developing an unambiguous legal framework and transparent supervisory procedures. This paper reviews some of the recent legislations in this regard which are aimed at brining our financial and taxation system in alignment with the changing environment. Some of the legislations reviewed include Prevention of Money Laundering Act, 2002; Credit Information Companies (Regulation) Act, 2005; Government Securities Act, 2006; Payment and Settlement Systems Act, 2007; Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and Financial Sector Legislative Reforms Commission (FSLRC), 2013. An overall assessment of these reforms shows that a number of effective legislations are being put in place for an efficient and transparent financial and taxation system and India remains committed to adoption of international standards and best practices wherever necessary.

It is trite that a taxpayer may deduct, from his/her gross income, any expenditure or losses that were actually incurred, in the year of assessment, in relation to the taxpayer’s trade and in the production of income, provided that the expenditure is not of a capital nature. Section 11(a) does not require that the expenditure must have been incurred in the year of assessment. The courts have, however, interpreted this provision as restricting the deductibility of expenditure to expenses incurred in the year of assessment. It often happens that a taxpayer will engage in a transaction where goods are exchanged for services, or services for other services, or goods for rights. Conversely, barter, or agreements akin thereto, are still a common phenomenon in modern-day business. The question often arises whether or not payment in kind satisfies the requirement of “expenditure” actually incurred to determine the deductibility of the “expense” in terms of the general-deduction formula. The term “expenditure” is not defined in the Act. The Supreme Court of Appeal was recently called on in CSARS v Labat Africa Ltd to interpret the meaning of “expenditure” and to determine whether or not the allotment and issuing of shares in a company in exchange for intellectual property rights, satisfies the “expenditure” requirement in terms of the general deduction formula (or in terms of s 11(gA)), and if so, what value would be attached to such expenditure. This case discussion will also critically discuss the application of the judgment on modern-day barter transactions or where substitutive performance is made to satisfy an obligation.

Photo by Mehdi Imani on Unsplash ABSTRACT Non-Profit and Non-Governmental Organizations (NPOs/NGOs) often receive research funds from private for-profit corporations through Corporate Social Responsibility (CSR). Harm industries such as tobacco and alcohol have utilized this opportunity to clear themselves of any blame in contributing to the disease burden, thus obscuring the real danger of their products. The association of public health institutions with such harmful industries has given rise to both financial and non-financial Conflicts of Interest (COIs). To resolve conflicts that arise out of this association, institutions have sought prohibition and full disclosure models. This article highlights the necessity to expand conflict of interest and include industries of implicit harm (fast fashion, mining, cosmetics, and sugary drinks) and not limit itself to just tobacco and alcohol. Simultaneously, the article underlines the hurdles in such an expansion. In conclusion, the article provides a hybrid model for conflict assessment that attempts to account for the limitations of a prohibition model as well as a full disclosure model. INTRODUCTION As public health research lacks funding, corporations fill a funding gap by allocating money to non-governmental organizations and non-profits.[1] However, the financial involvement of private corporations in public health research raises questions about conflicts of interest and research integrity.[2] Conflicts of interest must be a consideration in the philosophical framework that public health institutions ought to adopt. The recent focus on promoting a “socially conscious capitalistic environment” has led to the inception of corporate social responsibility[3] or an obligation of corporations to address social concerns their products or operations might bring about. Corporations engage in responsible actions to improve transparency and be more accountable for their actions.[4] Some corporations are motivated to be good corporate citizens through ethically profitable practices; they recognize a self-imposed obligation to use their resources to protect, and benefit society and they adhere to a social contract.[5] Corporate social responsibility has strong parallels with entrepreneurial philanthropy. By investing in research, that benefits the socio-economically disadvantaged, social responsibility initiatives further social goals.[6] There are two distinct problems with corporate social responsibility models: First, they attempt (but fail) to make up for a poor corporate endeavor like selling cigarettes. Some companies abuse their responsibilities and produce unhealthy goods or engage in practices that are contrary to social good. Furthermore, their philanthropic engagement may be ill-motivated. It enables them to access the socio-political domain, benefit from tax breaks, and profit directly from the “generosity” label without changing their core practices.[7] Second, corporate social responsibility leads to conflicts of interest in public research. Corporations fund public health research as a way to “act” responsible and to further a social goal.[8] Corporations that fund research at academic institutions, and non-profits pose financial conflicts of interest.[9] l. Conflict of Interest: Funding Effect and Ethical Engagement Arguably, tobacco and alcohol industries are in stark contrast to the goals of public health.[10] Their involvement in and contribution towards public health research may be motivated by a desire to improve their reputation. Harm industries engaging in public health research create a fundamental ethical tension.[11] Many scholars have defined conflict of interest in a variety of ways. In this article, we take the definition of conflict of interest as "a set of circumstances that creates a risk that professional judgement or actions regarding a primary interest will be unduly influenced by a secondary or a competing interest" [12] Thus, a financial conflict of interest occurs when funding leads to the risk of compromising the research project that is financed by the corporation. "Funding Effect" was coined after a study showed significant differences in research outcomes of private and public-funded drug efficiency safety studies.[13] Private-industry-sponsored research produced commercially favorable outcomes in comparison to publicly sponsored studies.[14] Research sponsored by the tobacco industry had scientists produce biased data, often making the best case for industrial interests.[15] Receiving funds from for-profit corporations has also led to reduced dissemination of unfavorable results and under-reporting of negative findings.[16] There is not enough research to assess the value of corporate funding to those in academics.[17] Qualitative and quantitative empirical research may help shape best practices when engaging with private corporations. Corporate social responsibility creates an illusion of righteousness. Tobacco companies have funded public health research designed to influence tobacco control policies.[18] Corporations have used research to further the narrative that personal responsibility plays an outsized role in alcohol consumption, thereby ignoring the social determinants of addiction and programs that include alcohol supply reduction.[19] A similar narrative has pervaded the sugary drinks discussion.[20] While there are many considerations, there is no homogenous policy to help tackle conflicts of interest in public health research.[21] Academic journals mandate declaring financial conflicts of interest. [22] However, declarations should attempt to incorporate an institutional view of values and not restrict themselves to personal convictions. Rather than approaching each conflict of interest and using declarations, journals should evaluate conflicts of interest in terms of risk. Such an evaluation also would address embedded research practices that may appear ethical on the surface but represent unrecognized bias.[23] The Mohammed Ali effect is a good example of this phenomenon. Self-reporting of ethical research behavior by scientists is under representative of actual occurrences of misconduct simply because peers are held to different standards than self.[24] ll. The Prohibition Model – A Deontological Framework The prohibition model discards any research in association with industries that would create a conflict of interest.[25] Academic institutions or journals that prohibit research by industry limit the ability of harm industries to engage in philanthropic public health research that may reflect pro-industry bias. The non-association with harm industries draws from Kant’s categorical imperative. In From the Groundwork of the Metaphysics of Morals, Kant[26] believes that moral behavior exists a priori. If we consider ethics a posteriori, we only deal with what we ‘already did,’ which is not the basis for a moral system. In a Kantian analysis, non-association with harm industries is the starting point of ethical behavior. Furthermore, in Metaphysics of Morals, Kant[27] outlines the motivations to act. He posits that ethical actions are motivated by duty and not by self-interest or immediate inclination. Thus, the prohibition model grounds itself in strong ethical imperatives. However, it would limit public health research funding. lll. The Disclosure Model: Conflicts of Interest are Inevitable The disclosure model claims that transparent disclosure procedures are enough to manage conflicts of interest. Often, a placating response to any concern is the disclosure of otherwise unavailable information.[28] Any disclosure should include enough information about the nature, scope, duration, and monetary forces within the for-profit organizational web to allow institutions to assess the risk to their own reputation of engaging in partnership or publishing research conducted by corporations.[29] In addition to transparency, disclosure allows for weighing risks and benefits by assessing proportionality. The proportionality principle requires that the benefits of the association or accepting funds from for-profits be great to justify the conflict of interest.[30] As a result of full disclosure, there is scope for increased accountability from private corporations and public health scholars to ensure that values are upheld throughout the association. However, disclosure is not always effective as it does not prevent or remedy a conflict of interest.[31] Disclosure rests on a presumption of wrongdoing and can deter prospective corporate engagement in public health research. However, the risk of deterring research participation is not a concern strong enough to loosen the values a public health institution must strive to achieve. Values such as transparency, proportionality, precautionary measures, and accountability make it easier to navigate disclosure requirements. Disclosure as a standalone method is not a foolproof technique.[32] Thus, a tailor-made model that can switch between the prohibition model and the disclosure model on a case-by-case basis might be more effective. Furthermore, academics need to ensure reasonable confidence that corporations would disclose financial conflicts of interest as the disclosure requirement often acts on an honor system. In case of non-compliance, either terminating the ties or establishing a legal recourse could be sought as alternatives. lV. The Case for Expanding the Definition of Conflicts of Interests Many industries are explicitly harmful to people. Tobacco and alcohol corporations engage in actions and create products that work against the ideals of public health. Industries like fast fashion, cosmetics, and many others that are seemingly harmless contribute significantly to the deterioration of public health through their treatment of workers, environmental impacts, and lobbying efforts that include relaxing laws meant to protect consumers and workers. The fashion industry produces large amounts of inexpensive clothing by outsourcing labor to lower- and middle-income countries,[33] creating environmental and occupational hazards for their citizens. Many countries lack institutional structures to prevent abuse of workers.[34] Fast fashion also leads to the production of solid waste that ends up in landfills with no efficient mechanism for its disposal.[35] The cosmetic industry releases a great number of micro-plastics into aquatic systems through face products which lead to a shift in their chemical composition.[36] The gambling industry harms health as gambling is addictive and can financially harm individuals, families, and interpersonal relationships.[37] The mining industry has occupational hazards such as inhaling of toxic substances as well as environmental hazards.[38] The sugary drink industry increases the burden of obesity, diabetes, and cardiovascular disease.[39] A prohibition model works well with industries that explicitly harm. Thus, non-association with the tobacco and alcohol industry becomes obvious. The difficulty in deciphering conflict of interest through association arises when public health institutions are looking to expand their non-association to industries of implicit harm. When looking to expand non-association into industries such as mining, fast fashion, sugary drinks, etc., we need to move away from a one-size-fits-all approach. Disclosure is not enough as it does not resolve the risk of bias; it merely provides transparency. Yet, a prohibition model would require academic institutions and journals to research funding relationships as well as harmful practices and would lead to less funding for research. V. The Traffic Light Model: A tailor-made hybrid of prohibition and disclosure Academic institutions, non-profits, and public health organizations might shape market practices and unearth latent intentions to contradict the social determinants of health if they are able to eliminate bias in public health research. This section presents a hybrid model for conflict-of-interest assessment and resolution that takes the metaphor of a traffic light. Figure 1 represents a schematic of the hybrid. Figure 1: A Schematic of the Traffic Light Hybrid As the schematic represents, industries that project values against public health, such as tobacco and alcohol, fall under the red light and hence can be put under non-association, i.e., the prohibition model. Expanding non-association to industries implicit in their harms, such as fast fashion, sugary drinks, mining, companies that exploit labor, would require us to proceed with the disclosure model. As mentioned before, disclosure would require assessing the conflict of interest in terms of proportionality, transparency, accountability, and ensuring that the precautionary principle has been met. Providing a legal recourse at every significant point during research might be helpful to eliminate conflicts that surface during the intermediate stages of research. The entire disclosure model falls under the yellow light urging us to go slow and err on the side of caution. The green light comprises pro-public health values corporations and exercises impactful operational methods that do not devalue public health goals. However, this should not be taken for face value. Any suspicion of conflict must be dealt with disclosure, and risk-based assessment should precede every funding decision. The three categories serve as a starting point for public health researchers to invest more in building a framework that helps assess such conflicts. Conflicts of interest are rather dynamic and require constant attention. Examining research practices and funder objectives is crucial. The impact of private corporations on public health research needs to be widely discussed in the academic community. Although the hybrid provides a starting point in designing a more dynamic and flexible framework, the presence of an institutional conflict of interest policy and committee with independent review and oversight of research is also a necessity.[40] Considering decreased federal funding, scholars have argued the necessity for corporate funding. Besides meeting the financial demand, corporate funding has brought in benefits such as employment opportunities, access to otherwise unavailable tools and technology, and turning academic research into commercially viable practice.[41] Although the goals of public health research, such as the creation of public goods, affordable and safe housing, access to vaccines, etc., may seem utilitarian, it is important to understand that corporations influence research practices that are more deontological in nature. Research integrity has to do with ethical conduct of research and shaping best practices. Thus, an efficient way to deal with research practice and bias is by invoking the Kantian categorical imperative grounded in procedural ethics rather than consequentialist ethics. A Kantian perspective allows considering conflicts of interest as an institutional value. In addition to focusing on individual research practices, public health institutions need to develop an institutional conflict of interest framework where the values of a public health institution shape corporate engagement. Another closely related discourse that has a significant bearing on corporate involvement is commercial determinants of health. It considers corporations as contributors to disease burden and holds them as part of a structural problem.[42] By shaping research practices and investing in designing conflicts of interest policies, public health institutions can redefine the narrative of accountability. By actively evaluating financial links within the corporation and assessing risks of bias and influence in research, public health institutions can check the power imbalance that corporations tend to misuse.[43] More importantly, furthering a narrative that defines disease burden in terms of corporate contribution signals support to those who fight against the injustices perpetrated by large-scale corporations. People from lower- and middle-income countries and several indigenous communities have been forced out of their neighborhoods for corporate expansion.[44] As a public health institution, it is important to support vulnerable groups outpowered and forced into poor living conditions by global corporations. CONCLUSION The consumption of tobacco, alcohol, polluting motor vehicles, and other products of disease-promoting corporations have presented a significant struggle in improving public health. Engaging with such corporations through corporate social responsibility ventures into the highly contentious ethical territory. From a fundamental difference in the values endorsed, for-profit corporations present a conflict of interest in public health research. Public health institutions should be wary of the influence of corporate funding provided through social responsibility programs. Academic bias and the use of corporate social responsibility as a backdoor to legitimizing questionable practices are problematic. The prohibition and disclosure models independently do not perform efficiently against the dynamic nature of conflicts of interest. The hybrid model for institutional conflict-of-interest policy incorporates both the prohibition and disclosure models and allows for switching between them on a case-by-case basis. Managing corporate power requires dealing with conflict of interests broadly and as a risk-susceptibility issue rather than an occurrence issue. - [1] Denier, Y. (2008). Mind the gap! Three Approaches to Scarcity in Health Care. Medicine, Health Care and Philosophy, 11(1), 73-87. [2] Gupta, A., Holla, R., & Suri, S. (2015). Conflict of Interest in Public Health: Should There be a Law to Prevent It? Indian J Med Ethics, 12(3), 172-7. [3] de Vries, H. (2016). Invited Commentary: Corporate Social Responsibility and Public Health: An Unwanted Marriage; Resnik, D. B. (2019). Institutional Conflicts of Interest in Academic Research. Science and Engineering Ethics, 25(6), 1661-1669. [4] Lee, K., & Bialous, S. A. (2006). Corporate Social Responsibility: Serious Cause for Concern. Tobacco Control, 15(6), 419-419. [5] Macassa, G., da Cruz Francisco, J., & McGrath, C. (2017). Corporate social responsibility and population health. Health Science Journal, 11(5), 1-6. [6] Harvey, C., Gordon, J., & Maclean, M. (2021). The Ethics of Entrepreneurial Philanthropy. Journal of Business Ethics, 171(1), 33-49. [7] Harvey, C., Gordon, J., & Maclean, M. (2021). The Ethics of Entrepreneurial Philanthropy. Journal of Business Ethics, 171(1), 33-49. [8] Resnik, D. B. (2019). Institutional Conflicts of Interest in Academic Research. Science and Engineering Ethics, 25(6), 1661-1669. [9] Royo Bordonada, M., & García López, F. (2018). What Is and What Is Not a Conflict of Interest in Public Health Research. European Journal of Public Health, 28(suppl_4), cky213-750. [10] de Vries, H. (2016). Invited Commentary: Corporate Social Responsibility and Public Health: An Unwanted Marriage. [11] Lee, K., & Bialous, S. A. (2006). Corporate Social Responsibility: Serious Cause for Concern. Tobacco Control, 15(6), 419-419. [12] Gupta, A., Holla, R., & Suri, S. (2015). Conflict of Interest In Public Health: Should There Be A Law To Prevent It?. Indian J Med Ethics, 12(3), 172-7. [13] Krimsky, S. (2013). Do Financial Conflicts of Interest Bias Research? An Inquiry into The “Funding Effect” Hypothesis. Science, Technology, & Human Values, 38(4), 566-587. [14] Ibid. [15] Ibid. [16] Nakkash, R. T., Mugharbil, S., Alaouié, H., & Afifi, R. A. (2017). Attitudes of Public Health Academics Toward Receiving Funds from For-Profit Corporations: A Systematic Review. Public Health Ethics, 10(3), 298-303. [17] Nakkash, R. T., Mugharbil, S., Alaouié, H., & Afifi, R. A. (2017). Attitudes of Public Health Academics Toward Receiving Funds From For-Profit Corporations: A Systematic Review. Public Health Ethics, 10(3), 298-303. (An attempt to review the research failed as there was not data on the “Attitudes of Public Health Academics towards receiving funds from for-profit corporations.”) [18] de Vries, H. (2016). Invited Commentary: Corporate Social Responsibility and Public Health: An Unwanted Marriage. [19] Yoon, S., & Lam, T. H. (2013). The illusion of Righteousness: Corporate Social Responsibility Practices Of The Alcohol Industry. BMC Public Health, 13(1), 1-11. [20] Gupta, A., Holla, R., & Suri, S. (2015). Conflict of interest in Public Health: Should There Be A Law To Prevent It?. Indian J Med Ethics, 12(3), 172-7. [21] Shamoo, A. S., & Resnik, D. B. (2015). Responsible Conduct of Research (3rd ed.). New York: Oxford University Press. [22] Resnik, D. B. (2019). Institutional Conflicts of Interest in Academic Research. Science And Engineering Ethics, 25(6), 1661-1669. [23] Field, M. J., & Lo, B. (Eds.). (2009). Conflict of Interest in Medical Research, Education, And Practice. [24] Fanelli, D. (2009). How Many Scientists Fabricate and Falsify Research? A Systematic Review and Meta-Analysis Of Survey Data. PloS one, 4(5), e5738. [25] Field, M. J., & Lo, B. (Eds.). (2009). Conflict of Interest in Medical Research, Education, and Practice. [26] Kant, I. (2008). Groundwork for the Metaphysics of Morals. Yale University Press. [27] Kant, I. (2008). Groundwork for the Metaphysics of Morals. Yale University Press. [28] Field, M. J., & Lo, B. (Eds.). (2009). Conflict of Interest In Medical Research, Education, And Practice. [29] IbId. [30] Childress, James F., R. Gaare Bernheim, R. J. Bonnie, and A. L. Melnick. "Introduction: A Framework For Public Health Ethics." Essentials Of Public Health Ethics 1 (2015): 1-20. [31] Fleishman, J. L. (1981). The Disclosure Model and Its Limitations. Hastings Center Report, 15-17. [32] Ibid. [33] Bick, R., Halsey, E., & Ekenga, C. C. (2018). The Global Environmental Injustice of Fast Fashion. Environmental Health, 17(1), 1-4. [34] Anguelov, N. (2015). The Dirty Side of The Garment Industry: Fast Fashion and Its Negative Impact on Environment and Society. CRC Press. [35] Wicker, A. Fast Fashion Is Creating an Environmental Crisis. Newsweek. September 1, 2016; Available from: https://www.newsweek.com/2016/09/ 09/old-clothes-fashion-waste-crisis-494824.html. Accessed 13 Aug 2021 [36] Alabi, O. A., Ologbonjaye, K. I., Awosolu, O., & Alalade, O. E. (2019). Public and Environmental Health Effects of Plastic Wastes Disposal: A Review. J Toxicol Risk Assess, 5(021), 1-13. [37] Wardle, H., Reith, G., Langham, E., & Rogers, R. D. (2019). Gambling and Public Health: We Need Policy Action to Prevent Harm. BMJ, 365. [38] Hendryx, M. (2015). The Public Health Impacts of Surface Coal Mining. The Extractive Industries and Society, 2(4), 820-826. [39] Flynn, A., & Okuonzi, S. A. (2016). Coca-Cola's Multifaceted Threat to Global Public Health. The Lancet, 387(10013), 25. [40] Resnik, D. B. (2019). Institutional Conflicts of Interest in Academic Research. Science And Engineering Ethics, 25(6), 1661-1669. [41] Bayer, R., & Sampat, B. N. (2016). Corporate Funding for Schools of Public Health: Confronting the Ethical and Economic Challenges. American Journal of Public Health, 106(4), 615-618. [42] McKee, M., & Stuckler, D. (2018). Revisiting The Corporate and Commercial Determinants of Health. American Journal of Public Health, 108(9), 1167-1170. [43] Daube, M. (2018). Shining a Light on Industry Research Funding. American Journal of Public Health, 108(11), 1441. [44] Munarriz, G. (2008). Rhetoric and Reality: The World Bank Development Policies, Mining Corporations, and Indigenous Communities in Latin America. International Community Law Review, 10(4), 431-443.

Image 1: A Little Free Library. Image credit: Nadine Kozak.IntroductionLittle Free Libraries give people a reason to stop and exchange things they love: books. It seemed like a really good way to build a sense of community.Dannette Lank, Little Free Library steward, Whitefish Bay, Wisconsin, 2013 (Rumage)Against a backdrop of stagnant literacy rates and enduring perceptions of urban decay and the decline of communities in cities (NCES, “Average Literacy”; NCES, “Average Prose”; Putnam 25; Skogan 8), legions of Little Free Libraries (LFLs) have sprung up across the United States between 2009 and the present. LFLs are small, often homemade structures housing books and other physical media for passersby to choose a book to take or leave a book to share with others. People have installed the structures in front of homes, schools, libraries, churches, fire and police stations, community gardens, and in public parks. There are currently 50,000 LFLs around the world, most of which are in the continental United States (Aldrich, “Big”). LFLs encompass building in multiple senses of the term; LFLs are literally tiny buildings to house books and people use the structures for building neighbourhood social capital. The organisation behind the movement cites “building community” as one of its three core missions (Little Free Library). Rowan Moore, theorising humans’ reasons for building, argues desire and emotion are central (16). The LFL movement provides evidence for this claim: stewards erect LFLs based on hope for increased literacy and a desire to build community through their altruistic actions. This article investigates how LFLs build urban community and explores barriers to the endeavour, specifically municipal building and right of way ordinances used in attempts to eradicate the structures. It also examines local responses to these municipal actions and potential challenges to traditional public libraries brought about by LFLs, primarily the decrease of visits to public libraries and the use of LFLs to argue for defunding of publicly provided library services. The work argues that LFLs build community in some places but may threaten other community services. This article employs qualitative content analysis of 261 stewards’ comments about their registered LFLs on the organisation’s website drawn from the two largest cities in a Midwestern state and an interview with an LFL steward in a village in the same state to analyse how LFLs build community. The two cities, located in the state where the LFL movement began, provide a cross section of innovators, early adopters, and late adopters of the book exchanges, determined by their registered charter numbers. Press coverage and municipal documents from six cities across the US gathered through a snowball sample provide data about municipal challenges to LFLs. Blog posts penned by practising librarians furnish some opinions about the movement. This research, while not a representative sample, identifies common themes and issues around LFLs and provides a basis for future research.The act of building and curating an LFL is a representation of shared beliefs about literacy, community, and altruism. Establishing an LFL is an act of civic participation. As Nico Carpentier notes, while some civic participation is macro, carried out at the level of the nation, other participation is micro, conducted in “the spheres of school, family, workplace, church, and community” (17). Ruth H. Landman investigates voluntary activities in the city, including community gardening, and community bakeries, and argues that the people associated with these projects find themselves in a “denser web of relations” than previously (2). Gretchen M. Herrmann argues that neighbourhood garage sales, although fleeting events, build an enduring sense of community amongst participants (189). Ray Oldenburg contends that people create associational webs in what he calls “great good places”; third spaces separate from home and work (20-21). Little Free Libraries and Community BuildingEmotion plays a central role in the decision to become an LFL steward, the person who establishes and maintains the LFL. People recount their desire to build a sense of community and share their love of reading with neighbours (Charter 4684; Charter 8212; Charter 9437; Charter 9705; Charter 16561). One steward in the study reported, “I love books and I want to be able to help foster that love in our neighbourhood as well” (Charter 4369). Image 2: A Little Free Library, bench, water fountain, and dog’s water bowl for passersby to enjoy. Image credit: Nadine Kozak.Relationships and emotional ties are central to some people’s decisions to have an LFL. The LFL website catalogues many instances of memorial LFLs, tributes to librarians, teachers, and avid readers. Indeed, the first Little Free Library, built by Todd Bol in 2009, was a tribute to his late mother, a teacher who loved reading (“Our History”). In the two city study area, ten LFLs are memorials, allowing bereaved families to pass on a loved one’s penchant for sharing books and reading (Charter 1235; Charter 1309; Charter 4604; Charter 6219; Charter 6542; Charter 6954; Charter 10326; Charter 16734; Charter 24481; Charter 30369). In some cases, urban neighbours come together to build, erect, and stock LFLs. One steward wrote: “Those of us who live in this friendly neighborhood collaborated to design[,] build and paint a bungalow themed library” to match the houses in the neighbourhood (Charter 2532). Another noted: “Our neighbor across the street is a skilled woodworker, and offered to build the library for us if we would install it in our yard and maintain it. What a deal!” (Charter 18677). Community organisations also install and maintain LFLs, including 21 in the study population (e.g. Charter 31822; Charter 27155).Stewards report increased communication with neighbours due to their LFLs. A steward noted: “We celebrated the library’s launch on a Saturday morning with neighbors of all ages. We love sitting on our front porch and catching up with the people who stop to check out the books” (Charter 9673). Another exclaimed:within 24 hours, before I had time to paint it, my Little Free Library took on a life of its own. All of a sudden there were lots of books in it and people stopping by. I wondered where these books came from as I had not put any in there. Little kids in the neighborhood are all excited about it and I have met neighbors that I had never seen before. This is going to be fun! (Charter 15981)LFLs build community through social interaction and collaboration. This occurs when neighbours come together to build, install, and fill the structures. The structures also open avenues for conversation between neighbours who had no connection previously. Like Herrmann’s neighbourhood garage sales, LFLs create and maintain social ties between neighbours and link them by the books they share. Additionally, when neighbours gather and communicate at the LFL structure, they create a transitory third space for “informal public life”, where people can casually interact at a nearby location (Oldenburg 14, 288).Building Barriers, Creating CommunityThe erection of an LFL in an urban neighbourhood is not, however, always a welcome sight. The news analysis found that LFLs most often come to the attention of municipal authorities via citizen complaints, which lead to investigations and enforcement of ordinances. In Kansas, a neighbour called an LFL an “eyesore” and an “illegal detached structure” (Tapper). In Wisconsin, well-meaning future stewards contacted their village authorities to ask about rules, inadvertently setting off a six-month ban on LFLs (Stingl; Rumage). Resulting from complaints and inquiries, municipalities regulated, and in one case banned, LFLs, thus building barriers to citizens’ desires to foster community and share books with neighbours.Municipal governments use two major areas of established code to remove or prohibit LFLs: ordinances banning unapproved structures in residents’ yards and those concerned with obstructions to right of ways when stewards locate the LFLs between the public sidewalk and street.In the first instance, municipal ordinances prohibit either front yard or detached structures. Controversies over these ordinances and LFLs erupted in Whitefish Bay, Wisconsin, in 2012; Leawood, Kansas, in 2014; Shreveport, Louisiana, in 2015; and Dallas, Texas, in 2015. The Village of Whitefish Bay banned LFLs due to an ordinance prohibiting “front yard structures,” including mailboxes (Sanburn; Stingl). In Leawood, the city council argued that an LFL, owned by a nine-year-old boy, violated an ordinance that forbade the construction of any detached structures without city council permission. In Shreveport, the stewards of an LFL received a cease and desist letter from city council for having an “accessory structure” in the front yard (LaCasse; Burris) and Dallas officials knocked on a steward’s front door, informing her of a similar breach (Kellogg).In the second instance, some urban municipalities argued that LFLs are obstructions that block right of ways. In Lincoln, Nebraska, the public works director noted that the city “uses the area between the sidewalk and the street for snow storage in the winter, light poles, mailboxes, things like that.” The director continued: “And I imagine these little libraries are meant to congregate people like a water cooler, but we don’t want people hanging around near the road by the curb” (Heady). Both Lincoln in 2014 and Los Angeles (LA), California, in 2015, cited LFLs for obstructions. In Lincoln, the city notified the Southminster United Methodist Church that their LFL, located between the public sidewalk and street, violated a municipal ordinance (Sanburn). In LA, the Bureau of Street Services notified actor Peter Cook that his LFL, situated in the right of way, was an “obstruction” that Cook had to remove or the city would levy a fine (Moss). The city agreed at a hearing to consider a “revocable permit” for Cook’s LFL, but later denied its issuance (Condes).Stewards who found themselves in violation of municipal ordinances were able to harness emotion and build outrage over limits to individuals’ ability to erect LFLs. In Kansas, the stewards created a Facebook page, Spencer’s Little Free Library, which received over 31,000 likes and messages of support. One comment left on the page reads: “The public outcry will force those lame city officials to change their minds about it. Leave it to the stupid government to rain on everybody’s parade” (“Good”). Children’s author Daniel Handler sent a letter to the nine-year-old steward, writing as Lemony Snicket, “fighting against librarians is immoral and useless in the face of brave and noble readers such as yourself” (Spencer’s). Indeed, the young steward gave a successful speech to city hall arguing that the body should allow the structures because “‘lots of people in the neighborhood used the library and the books were always changing. I think it’s good for Leawood’” (Bauman). Other local LFL supporters also attended council and spoke in favour of the structures (Harper). In LA, Cook’s neighbours started a petition that gathered over 100 signatures, where people left comments including, “No to bullies!” (Lopez). Additionally, neighbours gathered to discuss the issue (Dana). In Shreveport, neighbours left stacks of books in their front yards, without a structure housing them due to the code banning accessory structures. One noted, “I’m basically telling the [Metropolitan Planning Commission] to go sod off” (Friedersdorf; Moss). LFL proponents reacted with frustration and anger at the perceived over-reach of the government toward harmless LFLs. In addition to the actions of neighbours and supporters, the national and local press commented on the municipal constraints. The LFL movement has benefitted from a significant amount of positive press in its formative years, a press willing to publicise and criticise municipal actions to thwart LFL development. Stewards’ struggles against municipal bureaucracies building barriers to LFLs makes prime fodder for the news media. Herbert J. Gans argues an enduring value in American news is “the preservation of the freedom of the individual against the encroachments of nation and society” (50). The juxtaposition of well-meaning LFL stewards against municipal councils and committees provided a compelling opportunity to illustrate this value.National media outlets, including Time (Sanburn), Christian Science Monitor (LaCasse), and The Atlantic, drew attention to the issue. Writing in The Atlantic, Conor Friedersdorf critically noted:I wish I was writing this to merely extol this trend [of community building via LFLs]. Alas, a subset of Americans are determined to regulate every last aspect of community life. Due to selection bias, they are overrepresented among local politicians and bureaucrats. And so they have power, despite their small-mindedness, inflexibility, and lack of common sense so extreme that they’ve taken to cracking down on Little Free Libraries, of all things. (Friedersdorf, n.p.)Other columnists mirrored this sentiment. Writing in the LA Times, one commentator sarcastically wrote that city officials were “cracking down on one of the country’s biggest problems: small community libraries where residents share books” (Schaub). Journalists argued this was government overreach on non-issues rather than tackling larger community problems, such as income inequality, homelessness, and aging infrastructure (Solomon; Schaub). The protests and negative press coverage led to, in the case of the municipalities with front yard and detached structure ordinances, détente between stewards and councils as the latter passed amendments permitting and regulating LFLs. Whitefish Bay, Leawood, and Shreveport amended ordinances to allow for LFLs, but also to regulate them (Everson; Topil; Siegel). Ordinances about LFLs restricted their number on city blocks, placement on private property, size and height, as well as required registration with the municipality in some cases. Lincoln officials allowed the church to relocate the LFL from the right of way to church property and waived the $500 fine for the obstruction violation (Sanburn). In addition to the amendments, the protests also led to civic participation and community building including presentations to city council, a petition, and symbolic acts of defiance. Through this protest, neighbours create communities—networks of people working toward a common goal. This aspect of community building around LFLs was unintentional but it brought people together nevertheless.Building a Challenge to Traditional Libraries?LFL marketing and communication staff member Margaret Aldrich suggests in The Little Free Library Book that LFLs are successful because they are “gratifyingly doable” projects that can be accomplished by an individual (16). It is this ease of building, erecting, and maintaining LFLs that builds concern as their proliferation could challenge aspects of library service, such as public funding and patron visits. Some professional librarians are in favour of the LFLs and are stewards themselves (Charter 121; Charter 2608; Charter 9702; Charter 41074; Rumage). Others envision great opportunities for collaboration between traditional libraries and LFLs, including the library publicising LFLs and encouraging their construction as well as using LFLs to serve areas without, or far from, a public library (Svehla; Shumaker). While lauding efforts to build community, some professional librarians question the nomenclature used by the movement. They argue the phrase Little Free Libraries is inaccurate as libraries are much more than random collections of books. Instead, critics contend, the LFL structures are closer to book swaps and exchanges than actual libraries, which offer a range of services such as Internet access, digital materials, community meeting spaces, and workshops and programming on a variety of topics (American Library Association; Annoyed Librarian). One university reference and instruction librarian worries about “the general public’s perception and lumping together of little free libraries and actual ‘real’ public libraries” (Hardenbrook). By way of illustration, he imagines someone asking, “‘why do we need our tax money to go to something that can be done for FREE?’” (Hardenbrook). Librarians holding this perspective fear the movement might add to a trend of neoliberalism, limiting or ending public funding for libraries, as politicians believe that the localised, individual solutions can replace publicly funded library services. This is a trend toward what James Ferguson calls “responsibilized” citizens, those “deployed to produce governmentalized results that do not depend on direct state intervention” (172). In other countries, this shift has already begun. In the United Kingdom (UK), governments are devolving formerly public services onto community groups and volunteers. Lindsay Findlay-King, Geoff Nichols, Deborah Forbes, and Gordon Macfadyen trace the impacts of the 2012 Localism Act in the UK, which caused “sport and library asset transfers” (12) to community and volunteer groups who were then responsible for service provision and, potentially, facility maintenance as well. Rather than being in charge of a “doable” LFL, community groups and volunteers become the operators of much larger facilities. Recent efforts in the US to privatise library services as governments attempt to cut budgets and streamline services (Streitfeld) ground this fear. Image 3: “Take a Book, Share a Book,” a Little Free Library motto. Image credit: Nadine Kozak. LFLs might have real consequences for public libraries. Another potential unintended consequence of the LFLs is decreasing visits to public libraries, which could provide officials seeking to defund them with evidence that they are no longer relevant or necessary. One LFL steward and avid reader remarked that she had not used her local public library since 2014 because “I was using the Little Free Libraries” (Steward). Academics and librarians must conduct more research to determine what impact, if any, LFLs are having on visits to traditional public libraries. ConclusionLittle Free Libraries across the United States, and increasingly in other countries, have generated discussion, promoted collaboration between neighbours, and led to sharing. In other words, they have built communities. This was the intended consequence of the LFL movement. There, however, has also been unplanned community building in response to municipal threats to the structures due to right of way, safety, and planning ordinances. The more threatening concern is not the municipal ordinances used to block LFL development, but rather the trend of privatisation of publicly provided services. While people are celebrating the community built by the LFLs, caution must be exercised lest central institutions of the public and community, traditional public libraries, be lost. Academics and communities ought to consider not just impact on their local community at the street level, but also wider structural concerns so that communities can foster many “great good places”—the Little Free Libraries and traditional public libraries as well.ReferencesAldrich, Margaret. “Big Milestone for Little Free Library: 50,000 Libraries Worldwide.” Little Free Library. 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Police and Community in Chicago: A Tale of Three Cities. New York: Oxford University Press, 2006.Solomon, Dan. “Dallas Is Regulating ‘Little Free Libraries’ for Some Reason.” Texas Monthly (14 Sept. 2016). 25 Feb. 2017 <http://www.texasmonthly.com/the-daily-post/dallas-regulating-little-free-libraries-reason/>.“Spencer’s Little Free Library.” Facebook 15 Jul. 2014. 25 Feb. 2017 <https://www.facebook.com/Spencerslittlefreelibrary/photos/pcb.527531327376433/527531260709773/?type=3>.Steward, M. Personal Interview. 7 Feb. 2017.Stingl, Jim. “Village Slaps Endnote on Little Libraries.” Milwaukee Journal Sentinel 11 Nov. 2012: 1B, 7B.Streitfeld, David. “Anger as a Private Company Takes over Libraries.” The New York Times (26 Sept. 2010). 25 Feb. 2017 <http://www.nytimes.com/2010/09/27/business/27libraries.html>.Svehla, Louise. “Little Free Libraries—The Possibilities Are Endless.” Public Libraries Online (8 Mar. 2013). 25 Feb. 2017 <http://publiclibrariesonline.org/2013/03/little-free-libraries-the-possibilities-are-endless/>.Tapper, Jake. “Boy Fights Council to Save His Library.” CNN 4 Jul. 2014. 25 Feb. 2017 <http://thelead.blogs.cnn.com/2014/07/04/boy-fights-to-save-his-library/>.Topil, Greg. “Little Free Libraries in Lincoln.” City of Lincoln, Nebraska (n.d.). 25 Feb. 2017 <http://lincoln.ne.gov/City/pworks/engine/row/little-library.htm>.