Sales Tax Policy Interaction Among the State Governments in India

2004 ◽  
Vol 2 (1) ◽  
pp. 147-163
Author(s):  
K. R. Shanmugam ◽  
R. Sthanumoorthy
Keyword(s):  
Tax Policy ◽  
The State ◽  
Sales Tax ◽  
State Governments ◽  
Policy Interaction

Ethics and the Political Activity of Business: Reviewing the Agenda

1997 ◽  
Vol 7 (3) ◽  
pp. 71-79 ◽  
Author(s):  
Leonard J. Weber
Keyword(s):  
House Of Representatives ◽  
Tax Policy ◽  
The State ◽  
Sales Tax ◽  
Political Activity ◽  
Campaign Contribution ◽  
The Political ◽  
Automobile Dealers ◽  
Policy Committee

In April of 1996, the Michigan Automobile Association made a $2500 campaign contribution to the Republicans in the Michigan House of Representatives. Three days later, the Republican-controlled House Tax Policy Committee approved a bill that would have reduced the state sales tax on a new car, based on the value of the trade-in, a bill supported by the automobile dealers. A few days after that, however, the Governor, also a Republican, threatened to veto that legislation. An executive of the auto dealers association called up the House Republication staff and asked for the $2500 contribution back. When informed that the check had been deposited, he told his bank to stop payment (Luke, 1996).

The Principle of Nexus in E-Commerce Tax

2012 ◽  
Vol 8 (2) ◽  
pp. 33-48 ◽  
Author(s):  
James G.S. Yang
Keyword(s):  
The State ◽  
Sales Tax ◽  
The Internet ◽  
State Governments ◽  
Internet Commerce ◽  
Independent Contractor ◽  
Physical Presence ◽  
Financial Consequences

The volume of Internet commerce has become increasingly important in today’s economy. However, it has a sales tax problem, concerning whether the seller or the buyer should be responsible for collecting sales tax. This problem becomes more complicated when the Internet commerce crosses state borders; this situation has caused many lawsuits. Courts have ruled that an out-of-state seller is held responsible only when there is a “nexus” between the seller and the state. A place of business or employee is evidence of “physical presence” and thus constitutes “nexus.” An independent contractor is treated as employee. Website connection between two computers serving as an “affiliate” in soliciting business for a fee is deemed to have “nexus.” In recent years, many state governments enacted tax statutes that require an out-of-state seller to provide information about an in-state buyer’s name and address and product purchased. Unfortunately, it was ruled unconstitutional by the court. The seller can refuse the request without financial consequences.

The Munich conference of Minister-Presidents of German lands in 1947

2020 ◽  
Vol 2020 (10-2) ◽  
pp. 86-98
Author(s):  
Ivan Popov
Keyword(s):  
The State ◽  
State Governments ◽  
The West ◽  
Constitutional Development ◽  
The Moment ◽  
The One

The paper deals with the organization and decisions of the conference of the Minister-Presidents of German lands in Munich on June 6-7, 1947, which became the one and only meeting of the heads of the state governments of the western and eastern occupation zones before the division of Germany. The conference was the first experience of national positioning of the regional elite and clearly demonstrated that by the middle of 1947, not only between the allies, but also among German politicians, the incompatibility of perspectives of further constitutional development was existent and all the basic conditions for the division of Germany became ripe. Munich was the last significant demonstration of this disunity and the moment of the final turn towards the three-zone orientation of the West German elite.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

TAX YIELDS AND TAX POLICY AT THE STATE LEVEL IN THE WAR-PEACE TRANSITION

1946 ◽  
Vol 31 (5) ◽  
pp. 138-143
Author(s):  
LEWIS B. SIMS ◽  
JOSEF BEROLZHEIMER
Keyword(s):  
Tax Policy ◽  
State Level ◽  
The State

Neoliberal reformers: Economics as class warfare

2018 ◽  
Vol 29 (2) ◽  
pp. 250-262
Author(s):  
Braham Dabscheck
Keyword(s):  
Federal Government ◽  
Nobel Prize ◽  
Business Groups ◽  
Review Article ◽  
The State ◽  
Think Tanks ◽  
State Governments ◽  
American Democracy ◽  
Jel Codes ◽  
Federal Level

This review article discusses MacLean’s study of the ideas of a group of economists and their embracing by an oligarchy of business groups to implement a Neoliberal agenda and its implications for American democracy. It mainly focuses on the Nobel Prize winning economist James McGill Buchanan and the industrialist Charles Koch. Business groups provided funds to Buchanan and others to train right-minded people in the precepts of Neoliberalism, established think tanks and institutes to disseminate their views, and ‘directed’ and/or provided advice and draft legislation for Republican politicians at both the state and federal level. Inspiration for how to achieve this Neoliberal ‘revolution’ can be found in Lenin’s 1902 What is to be Done?. The Neoliberal attack on government and statism is consistent with Orwell’s notion of doublethink. It constitutes a weakening of those parts of the state which are inimical to the interests of a wealthy oligarchy, the federal government and agencies/government departments who are viewed as imposing costs (taxes) on and interfering with (regulating) the actions of the oligarchy, and strengthening other parts such as state governments, the judiciary, at both the state (especially) and federal level and police forces to protect and advance their interests. JEL codes: B10, B22

People’s Movement in Odisha: An Assessment

2017 ◽  
Vol 63 (2) ◽  
pp. 265-283
Author(s):  
Subhendu Ranjan Raj
Keyword(s):  
Human Rights ◽  
Large Scale ◽  
Civil Disobedience ◽  
The State ◽  
State Governments ◽  
Growth Strategies ◽  
Protest Movements ◽  
The People ◽  
The Government ◽  
Set Up

Development process in Odisha (before 2011 Orissa) may have led to progress but has also resulted in large-scale dispossession of land, homesteads, forests and also denial of livelihood and human rights. In Odisha as the requirements of development increase, the arena of contestation between the state/corporate entities and the people has correspondingly multiplied because the paradigm of contemporary model of growth is not sustainable and leads to irreparable ecological/environmental costs. It has engendered many people’s movements. Struggles in rural Odisha have increasingly focused on proactively stopping of projects, mining, forcible land, forest and water acquisition fallouts from government/corporate sector. Contemporaneously, such people’s movements are happening in Kashipur, Kalinga Nagar, Jagatsinghpur, Lanjigarh, etc. They have not gained much success in achieving their objectives. However, the people’s movement of Baliapal in Odisha is acknowledged as a success. It stopped the central and state governments from bulldozing resistance to set up a National Missile Testing Range in an agriculturally rich area in the mid-1980s by displacing some lakhs of people of their land, homesteads, agricultural production, forests and entitlements. A sustained struggle for 12 years against the state by using Gandhian methods of peaceful civil disobedience movement ultimately won and the government was forced to abandon its project. As uneven growth strategies sharpen, the threats to people’s human rights, natural resources, ecology and subsistence are deepening. Peaceful and non-violent protest movements like Baliapal may be emulated in the years ahead.

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