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Published: 26 July 2024

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1

Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (August 1, 2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose more tax on the US digital giants, Pillar II was seen as more consistent with US tax policy. This story is true to some extent, but the relationship between the US and Pillar II is more complicated. Pillar II was the culmination of years of efforts to implement the single tax principle (STP), which has its origins in the 1920s but was not the guiding principle of US tax policy for a long period before the TCJA. Moreover, the TCJA does not fully implement Pillar II, and it is unclear whether the US can in fact do so. In this article, the authors first discuss the relationship between the TCJA and Pillar II, then the possible US responses to Pillar II, and finally what would happen if the US does not implement Pillar II. In general, if Pillar II is not implemented in the US, the tax consequences are likely to be increased double taxation as well as a shift in revenues from the US to foreign jurisdictions. GloBE, pillar 2, TCJA

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2

Tsai, Yi-Chan, C. C. Yang, and Hsin-Jung Yu. "Rising skill premium and the dynamics of optimal capital and labor taxation." Quantitative Economics 13, no. 3 (2022): 1061–99. http://dx.doi.org/10.3982/qe1326.

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With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless of whether the Ramsey (1927) or the Mirrlees (1971) approach is adopted. First, a tax on capital equipment corrects the “pecuniary externalities” caused by ESTP. The correction prescribes a downward or an upward adjustment of tax rates over time, depending on whether ESTP takes place at an accelerated or a decelerated pace. Second, both Ramsey and Mirrlees approaches prescribe an increasing marginal tax rate on labor income over time. Interestingly, we find that the prescribed pattern of optimal taxation resembles the empirical decline in capital taxes and the increase in labor taxes observed in the United States. In particular, despite the significant rise in the skill premium, the welfare gains of tax reform toward optimal Ramsey taxes are modest and small.

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3

Rasler, Karen A., and William R. Thompson. "War Making and State Making: Governmental Expenditures, Tax Revenues, and Global Wars." American Political Science Review 79, no. 2 (June 1985): 491–507. http://dx.doi.org/10.2307/1956662.

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Addressing the disputed relationship between war and the expansion of governmental expenditures and revenues, Box-Tiao intervention models are applied to a number of British (1700-1980), United States (1792-1980), French (1815-1979), and Japanese (1878-1980) spending and taxation series. Distinguishing between global and interstate wars, the more intensive and extensive bouts of warfare (global wars) tend to bring about abrupt, permanent impacts in contrast to the temporary changes associated with most interstate wars. The observed displacements are reflected in both war-related and nonwar-related types of expenditure and are also observed before 1900. Although our findings are not universally applicable and are subject to various other qualifications, they may be interpreted, in general, as reinforcing the need for an appreciation of the persistent centrality of war, especially global war, in the discontinuous growth and expansion of the modern state.

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4

G. Gribov, Pavel, Andrey L. Lomakin, Marina Ya. Kurganskaya, and Maria Z. Kumelashvili. "The Influence of National Economy Specifics on the Interaction between Universities and Corporations in the Field of Innovation." International Journal of Criminology and Sociology 9 (April 5, 2022): 553–62. http://dx.doi.org/10.6000/1929-4409.2020.09.54.

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Questions of the influence of national economy features on innovation activity do not lose their relevance at the beginning of the XXI century. In different countries of the world, new approaches to stimulating innovation are emerging that take into account the peculiarities of national economies. However, the main problem of such activities remains the speed of movement of new technologies from universities to corporations and the further creation of new products and technologies. The number of patents obtained by various organizations is becoming one of the main indicators of the development of the national economy. It is noted that the relationship between research costs and the number of patents obtained is not as linear as it seems in theory. The practical implementation of diffuse processes in an innovative environment also does not have a linear dependence on the "investment – result". The use of statistical analysis methods allowed us to identify the facts that signal that the model of stimulating innovation activity, formed in the 1980s of the XX century, is losing its advantages. The article examines in detail the progress of higher education reform in the EU countries and identifies the key features of combining scientific organizations to create large multidisciplinary research centers. The authors conclude that the experience of such a reform in France is very interesting to study in Russia. It is noted that since the 2000s. in the United States and the European Union, questions are raised about the revision of the University tax system, as well as changes in the legal status of educational organizations. Similar trends occur in Russia, however, due to historical and social processes, they have their specifics. According to the authors, the regulation of taxation of scientific activities leads to the formation of unique elements of the economic mechanism for stimulating innovation.

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5

CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (September 1, 2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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6

Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (June 2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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7

N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (May 11, 2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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8

Miller, Richard G. "Pivotal Decades: The United States, 1900–1920." History: Reviews of New Books 19, no. 3 (January 1991): 103. http://dx.doi.org/10.1080/03612759.1991.9949232.

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9

YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (September 2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

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10

Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (July 1, 2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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11

Castel, J. G. "Unitary Taxation in the United States of America." Canadian Yearbook of international Law/Annuaire canadien de droit international 25 (1988): 369–77. http://dx.doi.org/10.1017/s0069005800003258.

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SommaireL'auteur soutient que les États des États-Unis d'Amérique violent le droit international lorsqu'ils imposent les sociétés qui font affaires chez eux sur la base du revenu global du groupe de sociétés auxquelles elles appartiennent. Une formule spéciale permet d'attribuer un certain montant de ce revenu global à la société qui fait affaires dans un État qui a adopté ce système et qui en tiendra compte pour l'imposer. Le système de répartition des revenus imposables aboutit à une double imposition contraire aux traités signés par les États-Unis avec un grande nombre de pays y compris le Canada. Dans une certaine mesure, il est aussi contraire à la Constitution des États-Unis et aux règles coutumières du droit international se rapportant à la compétence législative des États. Sans aucun doute, le système unitaire constitue un obstacle aux investissements étrangers.

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12

HIGHTON, BENJAMIN. "Senate Elections in the United States, 1920–94." British Journal of Political Science 30, no. 3 (July 2000): 483–506. http://dx.doi.org/10.1017/s000712340000020x.

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13

Smyth, David J. "Inventory investment in the United States, 1920–1941." Economics Letters 25, no. 1 (January 1987): 35–38. http://dx.doi.org/10.1016/0165-1765(87)90009-7.

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14

Vikse, Juliann, Shuang Lu, and Chien-Chung Huang. "Reducing Income Inequality." China Nonprofit Review 9, no. 1 (June 20, 2017): 84–107. http://dx.doi.org/10.1163/18765149-12341324.

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Income inequality is a growing area of concern in both China and the United States, the world’s two largest economies today. Alongside the traditional social welfare system, taxation and philanthropy are two alternative mechanisms to reduce inequality that have received increasing attention worldwide. This paper explores the roles of taxation and philanthropy in reducing inequality. In analyzing policies relating to taxation and philanthropy across several countries, this paper concludes that despite limitations and unintended consequences, under the current systems in China and the United States, taxation and philanthropy can and should be more effectively used to reduce income inequality.

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15

Morck, Randall, and Bernard Yeung. "Dividend Taxation and Corporate Governance." Journal of Economic Perspectives 19, no. 3 (August 1, 2005): 163–80. http://dx.doi.org/10.1257/089533005774357752.

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In 2003, the United States enacted a tax reform that reduced, but did not eliminate, individual dividend income taxes. Cutting the dividend tax deprives corporate insiders of a justification for retaining earnings to build unprofitable corporate empires. But not eliminating it entirely preserves an advantage for institutional investors, who can put pressure on underperforming managers. This balance is broadly appropriate in the United States—whose large companies are freestanding and widely held. In addition, preserving the existing tax on intercorporate dividends, in place since the Roosevelt era, discourages the pyramidal corporate groups commonplace in other countries, and preserves America's large corporate sector of free-standing widely held firms.

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16

Rytohonka, Risto. "United States Transfer Taxation of a Domiciliary of Finland." Intertax 21, Issue 6/7 (June 1, 1993): 301–9. http://dx.doi.org/10.54648/taxi1993037.

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17

Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the United States." Journal of Accounting, Auditing & Finance 6, no. 4 (October 1991): 487–508. http://dx.doi.org/10.1177/0148558x9100600406.

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18

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy are investigated. In the final section of the article the prospects for genuine tax-reform in the United States are examined. It is argued that, under existing political institutions and incentives, there is little hope for meaningful reform. Data are produced to support this hypothesis.

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19

Doenecke, Justus D., and Michael Dunne. "The United States and the World Court, 1920-1935." American Journal of Legal History 33, no. 4 (October 1989): 391. http://dx.doi.org/10.2307/845296.

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20

Bergland, Betty. "Dutch Immigrant Women in the United States, 1880-1920." Annals of Iowa 62, no. 3 (July 2003): 386–89. http://dx.doi.org/10.17077/0003-4827.10723.

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21

Buckley, Thomas H., and Michael Dunne. "The United States and the World Court, 1920-1935." Journal of American History 76, no. 4 (March 1990): 1302. http://dx.doi.org/10.2307/2936681.

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22

Evans, Gerard. "The United States and the World Court 1920–1935." International Affairs 65, no. 3 (1989): 598. http://dx.doi.org/10.2307/2621824.

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23

Haws, Charles H., and Bernard Aspinwall. "Portable Utopia: Glasgow and the United States, 1820-1920." American Historical Review 90, no. 3 (June 1985): 685. http://dx.doi.org/10.2307/1861011.

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24

Marks, Sally, and Michael Dunne. "The United States and the World Court, 1920-1935." American Historical Review 95, no. 3 (June 1990): 930. http://dx.doi.org/10.2307/2164495.

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25

Herrick, Rebekah. "Split delegations in the United States Senate 1920–1988." Social Science Journal 30, no. 1 (March 1, 1993): 69–81. http://dx.doi.org/10.1016/0362-3319(93)90006-h.

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26

Swierenga, Robert P. "Dutch Immigrant Women in the United States, 1880-1920." Journal of American Ethnic History 22, no. 4 (July 1, 2003): 92–94. http://dx.doi.org/10.2307/27501359.

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27

Pepin-Neff, Christopher, and Thomas Wynter. "The Costs of Pride: Survey Results from LGBTQI Activists in the United States, United Kingdom, South Africa, and Australia." Politics & Gender 16, no. 2 (June 7, 2019): 498–524. http://dx.doi.org/10.1017/s1743923x19000205.

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AbstractA comparative analysis of emotional taxation was conducted to investigate the affective cost of entering the political process among 1,019 lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) activists in the United States (n = 355), the United Kingdom (n = 230), South Africa (n = 228), and Australia (n = 206). Four consistent trends were identified across these four contexts, with important implications for the study of social movements, youth activism, gender, sexuality, and race. First, levels of emotional taxation resulting from LGBTQI activist work were consistently very high. Second, emotional burdens were systematically greater for young, nonwhite, and transgender activists. Third, emotional taxation was compounded for activists whose identities crossed multiple marginalized groups. This finding supports the validity and importance of intersectional approaches to LGBTQI issues. Fourth, the sources of emotional taxation varied greatly among activists, and transgender activists were particularly stressed by public engagements such as major events and marches. Transgender nonwhite activists also indicated relatively high levels of emotional stress related to online forms of engagement, such as posting on Twitter and Facebook. These findings could help identify the kinds of activists who participate, the kinds of issues advocated for, and why certain tactics are used.

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28

Hines, James R. "Taxing Consumption and Other Sins." Journal of Economic Perspectives 21, no. 1 (January 1, 2007): 49–68. http://dx.doi.org/10.1257/jep.21.1.49.

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Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a closed economy, it is even more powerful for an open economy exposed to the world capital market. Consumption taxes in the form of excises can be designed to help protect the environment and control other externalities. Excise taxes can also serve the function of more closely aligning tax burdens with the benefits that taxpayers receive from certain government services. Understandable concerns arise about the distributional consequences of consumption taxation, but a system that relies heavily on consumption taxes, particularly if accompanied by an income tax, can be as progressive as any income tax the United States would realistically want to adopt.

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Martin, Susan F., and Elizabeth Ferris. "US Leadership and the International Refugee Regime." Refuge: Canada's Journal on Refugees 33, no. 1 (March 23, 2017): 18–28. http://dx.doi.org/10.25071/1920-7336.40445.

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This article examines the role of the United States in the international refugee regime. It argues that the United States generally leads in assistance and protection of refugees and displaced persons when three conditions are present: a strong link to US foreign policy; clear and highly visible humanitarian needs and important domestic constituencies in support of action; and strong congressional support. The United States manifests its leadership through its financial contributions, as the largest donor to the array of international organizations with responsibilities in this area; resettlement of the refugees; and the use of the convening power of the US government. Nevertheless, there are reasons to be cautious about US leadership. While it is unlikely that the United States will soon lose its status as principal donor and principal strategist on tackling displacement, its ability to generate new resettlement offers is less clear, as is its ability to increase its own resettlement levels. The asylum system still has significant gaps, making it difficult for the United States to lead by example.

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30

Feldmann, John D. "Equality Lost: John Locke and the United States 1986 Tax Reform." Soundings: An Interdisciplinary Journal 105, no. 1 (February 1, 2022): 28–59. http://dx.doi.org/10.5325/soundings.105.1.0028.

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Abstract This essay traces the displacement of the equality ideal and progressive taxation from the US tax code in the 1980s. After a brief background on the origin of the equality ideal and the current vast income and wealth disparities, the article examines the political process and philosophical premises of the 1986 tax reform. It shows how “supply side” tax arguments made their way into and ultimately prevailed in Congressional deliberations, a success resting in part on Robert Nozick's misinterpretations of John Locke's entitlement and taxation theories. The article then counters the Nozickian interpretation with biographical and textual evidence of Locke's egalitarian commitments.

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31

del Castillo, Richard Griswold. "Mexican Intellectuals’ Perceptions of Mexican Americans and Chicanos, 1920-present." Aztlán: A Journal of Chicano Studies 27, no. 2 (2002): 33–74. http://dx.doi.org/10.1525/azt.2002.27.2.33.

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A historical analysis of academic and popular ideas about Mexican immigrants and their children by members of the Mexican intelligentsia reveals a changing understanding of the meaning of immigration and ethnicity. Starting with a widespread view of Mexican immigrants to the United States as “cultural traitors”, Mexican public opinion about this group gradually changed due to both the political evolution of Mexican intellectuals and the growing economic and political power of Latinos in the United States. The Mexican government has increasingly come to see Chicano political leaders as important to Mexico's relationship with the United States, while Mexican intellectuals increasingly regard Chicano academics as their allies in a struggle against North American hegemony.

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32

Faires, Nora, Hartmut Keil, and John B. Jentz. "German Workers' Culture in the United States, 1850 to 1920." Journal of American History 77, no. 3 (December 1990): 1030. http://dx.doi.org/10.2307/2079061.

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33

Carson, Byron. "Firm-Led Malaria Prevention in the United States, 1910-1920." American Journal of Law & Medicine 42, no. 2-3 (May 2016): 310–32. http://dx.doi.org/10.1177/0098858816658271.

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In the absence of capable government services, a railroad company in Texas and multiple cotton mills in North Carolina successfully prevented malaria in the early twentieth century. This Article looks through the lens of economics to understand how and why people had the incentive to privately coordinate malaria prevention during this time, but not after. These firms, motivated by increases in productivity and profit, implemented extensive anti-malaria programs and used their hierarchical organizational structures to monitor performance. The factors underlying the decline of private prevention include a fall in the overall rate of malaria, the increasing presence of the federal government, and technological innovations that lowered exposure to mosquitoes. Understanding how, why, and when firms can prevent diseases has important implications for current disease policy, especially where governments, international organizations, and technologies are not enough.

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Bueltmann, Gleeson, and MacRaild. "Invisible Diaspora? English Ethnicity in the United States before 1920." Journal of American Ethnic History 33, no. 4 (2014): 5. http://dx.doi.org/10.5406/jamerethnhist.33.4.0005.

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35

Smith, Michael M. "The Mexican Secret Service in the United States, 1910-1920." Americas 59, no. 1 (July 2002): 65–85. http://dx.doi.org/10.1353/tam.2002.0091.

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Throughout the era of the Mexican Revolution, the United States provided sanctuary for thousands of political exiles who opposed the regimes of Porfirio Díaz, Francisco Madero, Victoriano Huerta, and Venustiano Carranza. Persecuted enemies of Don Porfirio and losers in the bloody war of factions that followed the ouster of the old regime continued their struggle for power from bases of operation north of the international boundary in such places as San Francisco, Los Angeles, El Paso, San Antonio, New Orleans, and New York. As a consequence, Mexican regimes were compelled not only to combat their enemies on domestic battlefields but also to wage more subtle campaigns against their adversaries north of the Río Bravo. The weapons in this shadowy war included general intelligence gathering, surveillance, espionage, counter-espionage, and propaganda; the agency most responsible for these activities was the Mexican Secret Service.

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36

Metcalf, Gilbert E. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives 9, no. 1 (February 1, 1995): 121–40. http://dx.doi.org/10.1257/jep.9.1.121.

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Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

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37

Van de Vijver, Anne. "International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States." EC Tax Review 26, Issue 1 (February 1, 2017): 10–22. http://dx.doi.org/10.54648/ecta2017002.

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The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 also the US Supreme Court decided in Maryland v. Wynne that interstate double taxation unconstitutionally discriminated against interstate commerce. The purpose of the current contribution is to compare the EU with the Swiss and the US fundamental freedoms in order to find a justification for these different approaches. Our comparative research shows that at least in certain circumstances international double taxation within the EU is contrary to the EU fundamental freedoms. We suggest a more comprehensive analysis following the example of the Swiss territory-based allocation rules and the US internal consistency test.

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38

Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (October 1989): 918–23. http://dx.doi.org/10.2307/2203382.

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In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and because the tax investigation of respondents was part of a Canadian criminal investigation, the IRS should be precluded from using its summons authority to honor the Canadian request under the Convention. Unsuccessful in the district court, respondents prevailed in the U.S. Court of Appeals for the Ninth Circuit, which held that under the “good faith” standard applicable to enforcement of domestic summonses, the IRS may issue a summons pursuant to a Convention request only if it first determines and makes an affirmative statement to the effect that the Canadian investigation has not reached a stage analogous to a Justice Department referral by the IRS. The U.S. Supreme Court (per Brennan, J.) reversed, and held: (1) that if the summons is issued in good faith, it is enforceable regardless of whether the Canadian request is directed toward criminal prosecution under Canadian law; and (2) neither United States law nor anything in the text or the ratification history of the Convention supports the imposition of additional requirements. Justice Kennedy (joined by O’Connor, J.), concurring in part and in the judgment, filed a brief opinion to state his view that it is unnecessary to decide whether Senate preratification materials are authoritative sources for treaty interpretation. Justice Scalia, concurring in the judgment, wrote separately to oppose the use of such materials in treaty construction.

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39

Pomper, Gerald M. "The Politics of Tax Reform." News for Teachers of Political Science 50 (1986): 1–4. http://dx.doi.org/10.1017/s0197901900002348.

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“No representation without taxation” could easily be the motto of American democracy. Like any other government, the United States cannot operate without taxes, and the politics of taxation reveals the workings of our democratic polity. The current national debate over tax reform offers an unusual opportunity to enliven introductory courses in American government.

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40

Luff, Jennifer. "Labor Anticommunism in the United States of America and the United Kingdom, 1920–49." Journal of Contemporary History 53, no. 1 (December 8, 2016): 109–33. http://dx.doi.org/10.1177/0022009416658701.

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Why did domestic anticommunism convulse the United States of America during the early Cold War but barely ripple in the United Kingdom? Contemporaries and historians have puzzled over the dramatic difference in domestic politics between the USA and the UK, given the countries’ broad alignment on foreign policy toward Communism and the Soviet Union in that era. This article reflects upon the role played by trade unions in the USA and the UK in the development of each country's culture and politics of anticommunism during the interwar years. Trade unions were key sites of Communist organizing, and also of anticommunism, in both the USA and the UK, but their respective labor movements developed distinctively different political approaches to domestic and international communism. Comparing labor anticommunist politics in the interwar years helps explain sharp divergences in the politics of anticommunism in the USA and the UK during the Cold War.

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41

Auerbach, Alan J., and James Poterba. "Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric." Brookings Papers on Economic Activity 1988, no. 2 (1988): 595. http://dx.doi.org/10.2307/2534537.

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42

Herian, Mitchel Norman. "The Intergovernmental Politics of Internet Sales Taxation in the United States." Policy & Internet 4, no. 1 (January 10, 2012): 1–20. http://dx.doi.org/10.1515/1944-2866.1154.

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43

Einhorn, Robin L. "Slavery and the Politics of Taxation in the Early United States." Studies in American Political Development 14, no. 2 (October 2000): 156–83. http://dx.doi.org/10.1017/s0898588x00003394.

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Nakagami, Yasuhiro, and Alfredo M. Pereira. "Budgetary and Efficiency Effects of Housing Taxation in the United States." Journal of Urban Economics 39, no. 1 (January 1996): 68–86. http://dx.doi.org/10.1006/juec.1996.0004.

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45

Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (September 1, 2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in the United States, as well as the tax environments in other nations with large gambling industries, such as France, Macau, Singapore, and the United Kingdom. Finally, we calculate an estimate of tax revenues on gambling earnings based on the current U.S. tax regimes and compare them to hypothetical tax revenues calculated by using tax regimes in foreign jurisdictions. Data Availability: All data are publically available and cited in the article.

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Michalke, Jeremy A. "An overview of emergency ultrasound in the United States." World Journal of Emergency Medicine 3, no. 2 (2012): 85. http://dx.doi.org/10.5847/wjem.j.issn.1920-8642.2012.02.001.

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Stewart, Andrew F. "The United States Endocrinology Workforce: A Supply-Demand Mismatch." Journal of Clinical Endocrinology & Metabolism 93, no. 4 (April 2008): 1164–66. http://dx.doi.org/10.1210/jc.2007-1920.

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Wasserman, Ira M. "The Impact of Epidemic, War, Prohibition and Media on Suicide: United States, 1910–1920." Suicide and Life-Threatening Behavior 22, no. 2 (June 1992): 240–54. http://dx.doi.org/10.1111/j.1943-278x.1992.tb00231.x.

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ABSTRACT: The paper utilizes a natural experiment approach to estimate the impact of exogenous social and political events on suicide behavior in the United States between 1910 and 1920. The study is concerned with determining the impact of World War I, the great Influenza Epidemic, and the prohibition experiment on suicide. Estimating the monthly population in the United States registration area from 1910 to 1920, monthly suicide and mortality rates are computed. A time‐series model is postulated, and second‐order autoregressive estimates are used to determine the impact of the independent variables in the model. It is concluded that World War I did not influence suicide; the Great Influenza Epidemic caused it to increase; and the continuing decline in alcohol consumption between 1910 and 1920 depressed national suicide rates. Further individual‐level aggregate studies are needed to confirm the findings of the study.

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Enriquez, Daniella J. "The XVII Amendment’s impact to Economy, Politics, and European Immigration during Prohibition in the United States." Toro Historical Review 14, no. 2 (December 6, 2023): 26–47. http://dx.doi.org/10.46787/tthr.v14i2.3314.

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Prohibition occurred between the years 1920 to 1933. The United States Congress ratified the XVII amendment prohibiting the sale, manufacture, and transport of intoxicating liquors. During these years United States emerged from its involvement in World War I, experienced the Roaring Twenties, and felt the impact of the Great Depression. The era historically transformed the United States during the period of thirteen years. Upon the ratification of XVIII amendment, the Volstead Act became the enforcing mechanism of the law, Prohibition took effect within the United States on January 17, 1920. The economy, law enforcement and European immigration were all sectors uniquely affected during the Prohibition era in the United States. The United States government political fallout occurred because they believed the ratification would positively impact the country’s economy, however; the government lost tax revenues immediately after the tax on liquor sales halted. The law’s goal was to eliminate all liquor within the United States. The government did not expect illegal smuggling nor the establishment of a bootlegging industry. The closure of saloons led to an illegal development of underground speakeasies. Alcohol smugglers thrived, while the National Anti-Saloon League influenced distinguished members of Congress and the government with their use of “pressure politics.” The Treasury Department assigned a Prohibition Unit agency known as the Federal Bureau of Investigation to follow paper tracks and anonymous tips about speakeasies and illegal smuggling. The United States endowed Border Patrol with law enforcement authority allowing them to make arrests without warrants on any violation of immigration laws. Immigrants found opportunities sidestepping the law and built speakeasies to supplement their incomes. Germans, Italians, and Irish Americans were all targeted because of citizens preconceived prejudices against immigrants in the United States.

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Williams, Michael. "Industrial Impacts on the Forests of the United States, 1860–1920." Forest & Conservation History 31, no. 3 (July 1987): 108–21. http://dx.doi.org/10.2307/4005135.

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