Unintended Consequences of Local Sales Tax: Capitalization of Sales Taxes into Housing Prices

Local governments are under pressure to look for alternatives to property taxes as their main revenue source. One response has been to adopt local sales taxes. Prior studies offer little guidance on whether and how much local governments enhance their revenue capacity with local sales taxes. This article unveils the underlying mechanisms by exploring the capitalization of sales taxes into housing prices as a property tax base measure. The empirical analysis reveals a capitalization of local sales taxes into housing prices, indicating the reduction of property tax bases in higher sales tax areas from the long-term perspective. The findings suggest that a sales tax rate increase might not raise local revenue capacity as much as policymakers intend.     

Survival at the Intersection of Government and Business: The Unique Case of the Australian Trade and Investment Commission (Austrade)

The Australian Trade and Investment Commission (Austrade) is a government organization whose responsibility is to promote Australian exports and investment facilitation in global markets. It has a unique position of being a government agency and at the same time working alongside and with business in assisting exporters enter overseas markets. This relationship is often strained both for reasons of changing government preferences in terms of assisting exporters as well as pressures on the government budgets. Yet Austrade has been able to remain a steadfast intersection between government and business despite the competing strategies of its two main stakeholders – government and business. This paper assesses Austrade as a case of organizational survival maintaining its equilibrium through sound management and serendipity.     

What are the strategic and economic implications for South Asia of China's Maritime Silk Road initiative?

This article focuses on South Asia's role in China's Maritime Silk Road (MSR) initiative. Given the saliency of this MSR enterprise as part of ChinesePresident Xi Jinping’s “One-Belt-One-Road” strategy, how this ambitious scheme impacts China’s relations with South Asian states along the MSR’s route, i.e. India, Pakistan, Sri Lanka, Maldives and Bangladesh, merits investigation. The fate of the MSR will be determined by China’s relations with these states, since South Asia is in the middle of major sea-lanes between East/Southeast Asia and Middle East/Europe. The study examines the intentions and executions of China’s MSR projects in South Asia, evaluates the political and economic calculations of participating in the MSR for regional states, and identifies actions taken by them that can decide the initiative’s success. Politically, reactions of South Asian states to the MSR are explained as: fear of expanding Chinese influence in the Indian Ocean for India; and attempts by which Pakistan, Sri Lanka, Maldives and Bangladesh use China to counteract possible domination by India. Economically, two MSR pathways for South Asian states are analyzed: increases in Chinese infrastructure investments; and expansion in South Asia-China trade; both of which are reducible by loans owed to China, or “strings”/conditions attached.     

Analysis of ketamine and norketamine in urine by automatic solid-phase extraction (SPE) and positive ion chemical ionization-gas chromatography-mass spectrometry (PCI-GC-MS)

Ketamine (KT) is widely abused for hallucination and also misused as a "date-rape" drug in recent years. An analytical method using positive ion chemical ionization-gas chromatography-mass spectrometry (PCI-GC-MS) with an automatic solid-phase extraction (SPE) apparatus was studied for the determination of KT and its major metabolite, norketamine (NK), in urine. Six ketamine suspected urine samples were provided by the police. For the research of KT metabolism, KT was administered to SD rats by i.p. at a single dose of 5, 10 and 20mg/kg, respectively, and urine samples were collected 24, 48 and 72 h after administration. For the detection of KT and NK, urine samples were extracted on an automatic SPE apparatus (RapidTrace, Zymark) with mixed mode type cartridge, Drug-Clean (200 mg, Alltech). The identification of KT and NK was by PCI-GC-MS. m/z238 (M+1), 220 for KT, m/z 224 (M+1), 207 for NK and m/z307 (M+1) for Cocaine-D(3) as internal standard were extracted from the full-scan mass spectrum and the underlined ions were used for quantitation. Extracted calibration curves were linear from 50 to 1000 ng/mL for KT and NK with correlation coefficients exceeding 0.99. The limit of detection (LOD) was 25 ng/mL for KT and NK. The limit of quantitation (LOQ) was 50 ng/mL for KT and NK. The recoveries of KT and NK at three different concentrations (86, 430 and 860 ng/mL) were 53.1 to 79.7% and 45.7 to 83.0%, respectively. The intra- and inter-day run precisions (CV) for KT and NK were less than 15.0%, and the accuracies (bias) for KT and NK were also less than 15% at the three different concentration levels (86, 430 and 860 ng/mL). The analytical method was also applied to real six KT suspected urine specimens and KT administered rat urines, and the concentrations of KT and NK were determined. Dehydronorketamine (DHNK) was also confirmed in these urine samples, however the concentration of DHNK was not calculated. SPE is simple, and needs less organic solvent than liquid-liquid extraction (LLE), and PCI-GC-MS can offer both qualitative and quantitative information for urinalysis of KT in forensic analysis.     

Building the pillars of the EU-South Korea strategic partnership

Asia Europe Journal - This paper explores the evolution of the policy agenda of the EU-South Korea strategic partnership, based on key pillars of cooperation: politics, security, and economics. In...     

Editors’ Introduction to the Special Issue, “Southern Criminologies: Methods,Theories and Indigenous Issues”

Critical Criminology -     

Social and semantic network analysis of Facebook pages: the case of Brexit and Bremain leaders

Asia Europe Journal - This paper aims to probe how leaders of Brexit (Nigel Farage) and Bremain (David Cameron) camps communicated with the UK public via Facebook fan pages. This study employed two...     

Social Status Attainment During the Transition to Adulthood

The transition from adolescence to adulthood is a critical time for status attainment, with income, education, work experience, and independence from parents accruing at varying speeds and intensities. This study takes an intergenerational life-course perspective that incorporates parents’ and one’s own social status to examine the status attainment process from adolescence into adulthood in the domains of economic capital (e.g., income) and human capital (e.g., education, occupation). Survey data from three waves of the National Longitudinal Study of Adolescent Health (analytic n = 8,977) are analyzed using latent class analysis to capture the ebb and flow of social status advantages and disadvantages from adolescence (Wave 1) through young adulthood (Wave 3) into adulthood (Wave 4). The analytic sample is composed of 50.3 % females and 70.2 % Whites, 15.3 % Blacks, 11.0 % Hispanics, and 3.5 % Asians ages 12–18 at Wave 1 and 25–31 at Wave 4. Four latent classes are found for economic capital and five for human capital. The importance of parents’ social status is demonstrated by the presence of large groups with persistently low and persistently high social status over time in both domains. The capacity of individuals to determine their own status, however, is shown by equally large groups with upward and downward mobility in both domains. These findings demonstrate the dynamic nature of social status during this critical developmental period.