Guerrilla‐style Defensive Architecture in Detroit: A Self‐provisioned Security Strategy in a Neoliberal Space of Disinvestment

Self‐provisioning has long been an important component of urban political economic processes. However, it has recently become a central feature of grassroots urban governance strategies as well. In tumultuous cities of the twenty‐first century, with governments either unwilling or unable to effectively enforce zoning laws, police neighborhoods or manage infrastructure, some householders have begun performing these services instead. This article examines one subset of self‐provisioning practices that has emerged in southwest Detroit where residents have taken steps to secure abandoned housing as a means of exerting social control over their living environment. These actions embody many contradictions and ethical dilemmas, and the intimate scale of action has left the structural production of disinvestment in places like Detroit largely unchecked. Nevertheless, these guerilla‐style spatial interventions have emerged as critically important response strategies helping residents reduce their vulnerability and stabilize their blocks even as other nearby areas continue to experience decline.     

Technologies of Translocality: Vegetables,Meat and Dresses in Arab Muslim Detroit

The diversification of US suburbs in terms of race, ethnicity and immigration has created invaluable opportunities for scholars to study technologies of translocality‐in‐the‐making. Translocal landscapes are described as spaces of ‘here' studded with ‘parts of elsewhere' (Allen and Cochrane, 2007 )—but which pieces of the landscape count as meaningfully ‘of elsewhere', how do those parts get there, and what range of meanings can they signify? This article is based on qualitative, in‐depth interviews and explores these questions in the context of an Arab Muslim ethnic enclave and retail district in an inner‐ring suburb of Detroit. The findings indicate that ‘parts of elsewhere' are more internally pluralized, multifunctional, multidirectional and aesthetically diverse than commonly recognized. The implications of these findings challenge scholars to develop more robust frameworks to explain how translocal geographies are produced, why they matter, and how they can be recognized.     

Tiebout with Politics: Capital Tax Competition and Constitutional Choices

This paper examines how capital tax competition affects jurisdiction formation. We describe a non-cooperative locational model of public goods provision choices, where the levels of taxation and the local public good varieties provided within jurisdictions are selected by majority voting, and where equilibrium jurisdictions consist of consumers with similar tastes. We show that interjurisdictional tax competition results in an enlargement of jurisdictional boundaries, and, even in the absence of intrajurisdictional transfers, can raise welfare for all members of a jurisdiction.     

A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance Congress featured papers that were submitted prior to the start of the pandemic, the Congress allows us to reflect on the state of research prior to the pandemic’s shock to both fiscal policies and our worldview. In this article, the Editors of International Tax and Public Finance reflect on interesting papers that were presented at this internationally representative conference in public economics. The exercise provides insight on where the field of public economics was heading prior to the pandemic and will provide a yardstick to see how the field evolves in the coming years afterward.

     

Agricultural policy reform in the United States: an unfinished agenda

The 1996 Federal Agriculture Improvement and Reform Act (FAIR) contained important breaks with a tradition of crop–by–crop subsidies dating back to the Agricultural Adjustment Act of 1933. Farmers with recorded base acres were given the opportunity (which nearly all accepted) to sign a seven–year 'contract' with the US Department of Agriculture (USDA), under which payments will be continued on the merged base acres on a declining schedule until the year 2002. FAIR is an unfinished agenda. First, the coverage of 'freedom to farm' is only partial, with numerous commodities left out of the decoupling programme. Second, the largest producers will augment their already significant receipts with generous lump sum transfers from USDA. This will further reinforce the concentration of roughly 90 per cent of receipts and payments in the hands of the 100 000 to 200 000 largest producers of field crops. An alternative would be to make payments in times of low marketing receipts which recede when prices are high.     

Corporate Restructurings: A Comparison of Equity Carve-outs and Spin-offs

In this paper we examine divisive corporate restructurings in which a firm takes a subsidiary public. Using a sample of 64 spin-off and 76 carve-out firms during 1991–1997, we find firms carve-out subsidiaries with higher market demand. These subsidiaries are more frequently in related industries than spin-offs. The carve-out firms are also more likely to be cash constrained and have lower marginal tax rates, but are not likely to be considering financial reporting synergies when structuring the divestiture. These results provide evidence that factors impacting the divestiture choice related to Master Limited partnerships, as studied previously, differ when divesting a corporate subsidiary.     

Scale Economies in Cross-Border Shopping and Commodity Taxation

A simple inventory theoretic model of cross-border shopping with transaction and storage costs is developed. Consumers incur fixed transaction and transportation costs to access the foreign market in which a perfect substitute of the domestic good is available. We show that the size of the optimal tax is inversely related to the size of domestic transactions. This result provides a simple example of a more general principle, that is, when there are increasing returns to scale in tax avoidance with respect to the quantities involved, then smaller transactions should be taxed more heavily than larger transactions. This revised version was published online in July 2006 with corrections to the Cover Date.     

International capital tax evasion and the foreign tax credit puzzle

In this paper we examine how the presence of international tax evasion affects the choice of a foreign tax credit by a capital exporting region. Since the credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. International tax evasion can thus help to rationalize the adoption of a tax credit in excess of a deduction-equivalent rate. JEL Classification: H21, H26
Evasion fiscale pour le capital international et le problème du crédit d'impôt pour le fardeau fiscal à l'étranger. Ce mémoire examine comment la présence d'évasion fiscale pour le capital international affecte le choix du crédit d'impôt pour le fardeau fiscal à l'étranger par une région qui exporte du capital. Puisque le crédit d'impôt accroît le coût d'opportunité du camouflage de la source étrangère de revenus, c'est une technique qui peut être employée pour décourager l'évasion fiscale. Voilà qui peut expliquer qu'on adopte un crédit d'impôt qui est plus généreux que ce qui constituerait la déduction dans un système où le fardeau fiscal à l'étranger est simplement déduit du revenu imposable.     

Chinese science and technology — Structure and infrastructure

This paper identifies and analyzes the science and technology core competencies of China, based on a sampling of approximately half of the total Chinese publication output in the Science Citation Index/ Social Science Citation Index (SCI/SSCI) [SCI. Certain data included herein are derived from the Science Citation Index/Social Science Citation Index prepared by the Thomson Scientific®, Inc. (Thomson®), Philadelphia, Pennsylvania, USA: © Copyright Thomson Scientific® 2006. All rights reserved. [1]] for 2005. Aggregate China publication and citation bibliometrics were obtained and a hierarchical research taxonomy, based on document clustering, was generated. Additionally, bibliometrics and thematic trends were tracked over the past two decades.The key findings were that China's output of research articles has significantly expanded in the last decade. In terms of sheer numbers of research articles, especially in cuting-edge technologies, such as nanotechnology and energetic materials, it is among the leaders. Compared to the USA, the bulk of China's articles focus on the physical and engineering sciences, while the USA articles (compared to China) focus on medical, social, and psychological sciences.