Taxing Digital Economy: A Critical View around the GloBE (Pillar Two)

The Organisation for Economic Co-operation and Development (OECD) proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century. Based on a two-pillar approach, Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion (GloBE) provisions that are aimed at introducing a worldwide minimum tax. In this article, a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy. As compared to base erosion and profit shifting (BEPS), it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation, both in terms of amendments to domestic law and conflicts with tax treaties.     

The Capitalocene Part II: accumulation by appropriation and the centrality of unpaid work/energy

This essay – Part II – reconceptualizes the past five centuries as the Capitalocene, the ‘age of capital’. The essay advances two interconnected arguments. First, the exploitation of labor-power depends on a more expansive process: the appropriation of unpaid work/energy delivered by ‘women, nature, and colonies’ (Mies). Second, accumulation by appropriation turns on the capacity of state–capital–science complexes to make nature legible. If the substance of abstract social labor is time, the substance of abstract social nature is space. While managerial procedures within commodity production aim to maximize productivity per quantum of labor-time, the geo-managerial capacities of states and empires identify and seek to maximize unpaid work/energy per ‘unit’ of abstract nature. Historically, successive state–capital–science complexes co-produce Cheap Natures that are located, or reproduce themselves, largely outside the cash nexus. Geo-managerialism’s preliminary forms emerged rapidly during the rise of capitalism. Its chief historical expressions comprise those processes through which capitalists and state-machineries map, identify, quantify and otherwise make natures legible to capital. A radical politics of sustainability must recognize – and seek to mobilize through – a tripartite division of work under capitalism: labor-power, unpaid human work and the work of nature as a whole.     

After servitude: bonded histories and the encumbrances of exchange in indigenizing Bolivia

Since 2006, Bolivia has undertaken a dramatic program of state reform aimed at overcoming the injustices of the nation’s colonial and neoliberal past. In the process, rural practices and sensibilities originating in the former hacienda system have assumed new importance, arising as volatile sites of state intervention and political critique. Like eighteenth-century Bourbon administrators, state reformers today express concern with agrarian patronage, which, they argue, facilitates continued land dispossession and reproduces a particularly servile Quechua-speaking peasantry. Yet, despite reform efforts, hacienda-based ties remain crucial to rural life, structuring acts of redistributive exchange and providing a relational medium by which former landlords attempt to make amends for past violence. By taking seriously the moral and political dimensions of post-hacienda patronage, this contribution challenges dominant frameworks of indigenous justice to foreground the reconciliatory possibilities of exchange relations rooted in a bonded past.     

‘Triple wins’ or ‘triple faults’? Analysing the equity implications of policy discourses on climate-smart agriculture (CSA)

This paper analyses contrasting discourses of ‘climate-smart agriculture’ (CSA) for their implications on control over and access to changing resources in agriculture. One of the principal areas of contestation around CSA relates to equity, including who wins and who loses, who is able to participate, and whose knowledge and perspectives count in the process. Yet to date, the equity implications of CSA remain an under-researched area. We apply an equity framework centred on procedure, distribution and recognition, to four different discourses. Depending on which discourses are mobilised, the analysis helps to illuminate: (1) how CSA may transfer the burden of responsibility for climate change mitigation to marginalised producers and resource managers (distributive equity); (2) how CSA discourses generally fail to confront entrenched power relations that may constrain or block the emergence of more ‘pro-poor’ forms of agricultural development, adaptation to climate change, or carbon sequestration and storage (procedural equity); (3) how CSA discourses can have tangible implications for the bargaining power of the poorest and most vulnerable groups (recognition). The paper contributes to work showing the need for deeper acknowledgement of the political nature of the transformations necessary to address the challenges caused by a changing climate for the agricultural sector.     

Resource Extraction,Economic Growth,and the Climate Dilemma in Canada and Australia

Canada and Australia are two of the economic success stories of the last thirty years, enjoying rapid growth during the 1990s and 2000s and (unlike the UK and US) escaping the worst effects of the 2008 financial crisis. In both countries, however, economic growth has become highly dependent on commodities extraction, leaving them vulnerable to fluctuations in commodity prices, and imposing political constraints on tackling climate change. This article explores the economic and political challenges which the role of the natural resource sector has posed in Australia and Canada in recent years, and examines the contrasting ways in which Scott Morrison and Justin Trudeau’s governments deployed the climate issue in the two countries’ 2019 federal elections.     

Global poverty and inequality: are the revised estimates open to an alternative interpretation?

The level of, and trends in, global inequality and global poverty are indicative assessments of who has benefited from economic growth. The revision of price data has led to a reassessment of those estimates. Through an extensive overview of the implications, we argue that the data can be read in different ways. Official estimates show global extreme poverty and global inequality are considerably lower than previously thought. We argue that these changes are much less significant than they at first appear, and we present a more nuanced alternative interpretation by exploring changes across the entire global distribution.     

Why do South-east Asian states choose to suppress opium? A cross-case comparison

Abstract

This paper compares the reasons given by three South-east Asian states (Laos, Thailand and Vietnam) for choosing to suppress opium production. While external pressure, often from the US or United Nations (UN)/League of Nations, is the most commonly identified reason in the literature, and was experienced in each case, it was not by itself sufficient to motivate states into action. All three cases were motivated by religious or ideological opposition to drug consumption or trade, rural development, state extension and concern for increasing domestic drug consumption. Apprehension about rising drug consumption often possessed racial or chauvinistic elements. The development of export commodities, environmental protection and national security were also identified in one or two cases. The paper concludes by hypothesising that economic and/or security considerations underlie all choices to suppress illicit drug crops.     

Qatar’s humanitarian aid to Palestine

The purpose of this paper is to document Qatar’s recent contribution of humanitarian aid to the Palestinians. We consider Qatar as an example of a mini state that relies on its wealth and soft power to further its interests in the Middle East and support a beleaguered Arab-Muslim state. The paper carries out analysis of Arabic newspapers and other documentary evidence to contextualise and estimate Qatar’s financial contribution 2010–2016. Contextualising Qatar’s aid necessitates considering Israel’s military control of the Palestinian Territories, and its ability through hard power to regulate the inflow of aid to Palestine. The paper concludes by calling for adopting the political economy perspective in dealing with humanitarian aid.     

第一代独生子女婚姻生育选择及对未来人口和家庭结构的影响——兼与庄渝霞商榷生育政策调整的可行性

随着第一代独生子女进入婚育年龄,产生大量的双独家庭、单独家庭,不同家庭类型的变化将引起政策生育率自然回升,如果考虑到有部分家庭放弃生育二孩,则意愿生育率会低于政策生育率。本文从独生子女婚育选择的角度出发,使用相关调查数据分析,发现由双独家庭所产生"4-2-1"家庭的数目受政策微调生育的影响较小,政策微调可以大幅度降低一孩家庭的比例,二孩家庭比例的增加无疑会降低家庭风险,且不会大规模地增加出生人口数量,因此,中国应当对生育政策进行微调,增强人口结构的合理性。     

改革开放30年来影响我国经济社会深刻变革的思想理论观念

改革开放30年来,我们恰恰是因为对过去一些思想理论观念进行了新的突破,才推动了我国经济社会的深刻变革,从而开辟了中国特色的社会主义道路。对改革开放30年来不断创新的思想理论观念进行概括总结,不仅仅是一种回顾,更应该是一种深刻的反思。