Tax Challenges in the Global Economy

Globalization has increased significantly over the past two decades, provoking different political reactions. Increasing trade and financial openness as well as intense global economic competition have forced governments to intervene in order to deal with its different negative consequences such as budget deficits or growing unemployment. Over the last two decades, almost all OECD （Organization for Economic Co-operation and Development） countries have undertaken structural changes within their tax systems. However, two main problems appear. The first one concerns ＂tax competition＂ understood as improvements made by different countries in the field of investment climate especially in the field of economic freedom. The second one refers to the effective tax revenue resources that help maintain the welfare state properly. In the developed countries, this is certainly easier as richer societies afford to do it through their fiscal systems. The main aim of this paper is to examine the impact of globalization on tax policy--its nature and its transformations. The main conclusions are as follows： Globalization is an incredible opportunity for the private sector to take advantage of free movement of goods, services, capital, and people. At the same time, it is a great challenge for the public sector to maintain sound public finance. The analysis is based on statistical data and qualitative research methods.     

Components of the Solution-Based Casework Child Welfare Practice Model That Predict Positive Child Outcomes

While a number of studies have shown the efficacy of the solution-based casework (SBC) practice model for child welfare (e.g., Antle, Christensen, van Zyl, & Barbee, 2012 Antle, B. F., Christensen, D. N., van Zyl, M. A. & Barbee, A. P. (2012). The impact of the Solution Based Casework (SBC) practice model on federal outcomes in public child welfare. Child Abuse & Neglect, 36, 342–353.[Crossref], [PubMed], [Web of Science ®] , [Google Scholar]), the current analysis examines the top ranked behaviors in cases reaching outcomes of safety, permanency, and well-being in both high adherence and low adherence cases. Sixteen top behaviors seem to have the greatest impact on outcomes, all of which are key to the three major theoretical orientations utilized in SBC. Thus, these results not only narrow in on the key behaviors that drive success in the practice model, but also shows the utility of the theoretical underpinnings of the practice model.     

Mental Health Treatment Experiences and Expectations in Foster Care: A Qualitative Investigation

This study explores perspectives on mental health treatment experiences and expectations for youth in foster care and their foster parents. In-depth interviews were conducted and identified for major themes: (1) the dual stigma of foster care and mental health care; (2) the lack of engagement in mental health therapy; (3) trust issues with the therapist and other individuals; and (4) the desire to integrate mental health services with primary care services. These results have implications for mental health service delivery and suggest opportunities to improve mental health treatment through an integrated care approach.     

增加投入促进福利养殖是中国畜牧业可持续发展的根本出路

中国畜牧业可持续发展面临动物疫病多发复发、动物生产性能和产品质量安全性下降、人畜共患病的传染造成人员伤亡和社会的恐慌、大量减少畜禽产品消费并严重降低产品价格等问题的制约。这些制约问题发生的原因为：不当低价政策压缩养殖生产的赢利度,加上落后的动物福利观念,使农民只能低水平生产,长期忽视养殖硬件、环境和环保建设。该文认为,通过加强硬件投入和开展福利养殖,可阻止动物疫病流行、提高动物生产性能和产品质量安全性、最终提高社会消费信心。并就促进中国畜牧业可持续发展的经济政策、人文观念和养殖生产条件方式等方面提出系列措施和建议。     

Embracing electronic media but suppressing civil society: Authoritarian consolidation in Singapore

In contrast with some other parts of Southeast Asia, challenges to media controls in Singapore have been limited and ineffectual. Lately the government has been refining legislation to try and keep it that way. But this strategy is not principally based on the unrealistic objective of direct information control. Rather, preventing the emergence of organized social and political forces that could lead to a genuine civil society lies at the heart of the strategy. One of the factors that serves to reinforce the government's agenda here is the high degree of direct and indirect dependence on the state by Singaporeans for social and economic resources. This translates into vulnerability to political persecution and caution by social and ­political actors. Meanwhile, the promotion of Singapore as an 'infocommunication hub' has met with a positive response from global media organizations. New ­electronic media businesses appear just as capable of being reconciled with the authoritarian regime as more established media have proven to be.     

The tax-welfare mix: explaining Japan's weak extractive capacity

Abstract

Despite having the highest level of public debt in the Organisation for Economic Co-operation and Development (OECD), higher than Greece or Italy, Japan has one of the lowest aggregate tax burdens of the advanced industrial democracies. This paper asks why Japan, once described as a strong developmental state, has had such a weak extractive capacity, an inability to raise revenues to confront deficits and public debt? In contrast to the existing explanations that focus on political institutions, partisan preferences, or economic globalization, this article argues that Japan's ‘tax–welfare mix’ – the combination of taxes and redistributive welfare polices – undermined the state's long-term capacity to secure adequate tax revenue. More than just a source of revenue, taxes can be used directly to achieve redistributive goals, such as targeting low taxes and exemptions to specific groups. This study shows how Japan's tax–welfare mix diminished its extractive capacity through three mechanisms: the political lock-in of a redistributive social bargain struck around low taxes, the timing and sequencing of its tax policy and welfare development, and the erosion of public trust, which undermined tax consent. Beyond offering a new theory of extractive capacity, the tax–welfare mix explains aspects of Japan's tax structure that defy existing explanations and contributes to our understanding of the capitalist development state by highlighting the redistributive political function of tax policy and its long-term impact on state capacity.     

Parents as teachers project

SUMMARY

Individuals with interests in children and families, as well as in critically examining interventions and service systems may consider opportunities for evaluation research in Child Welfare. As the field increasingly adopts multi-level preventative interventions, positions may offer opportunities for motivated individuals with skills in articulating and examining phenomena at individual, family, community and organizational levels. The paper follows one pathway from graduate school to a position within an organizational context manifesting many of the major themes in contemporary community psychology, including capacity building and empowerment, community development and multi-level prevention interventions, consumer involvement and the stimulating role of program evaluation. The purposeful collection of practical experience is suggested as an important balance to rigorous academic preparation and creative exploration of different professional roles.     

Providing Financial Empowerment to Mothers on Welfare

SUMMARY

Three samples of urban Latina and African-American women in hospitality training programs were assessed on their perceived self-efficacy. In Sample 1, the typical Latina (n= 25) and African-American (n= 71) woman was a young, single, mother of three children who had received benefits for over six years and who, at the start of a two-week training program, reported low self-efficacy and moderate social desirability. Sample 2 participants were mostly single Latina (n= 25) or African-American (n= 49) mothers who received six weeks of training/internship, but reported no significant change in their level of self-efficacy, social desirability, or hopefulness from pre- to post-training. Sample 3 (16 Latinas, 36 African-Americans) was a subset of women from the first sample who were interviewed by telephone four months after completing the two-week training program and were now employed. These working women reported a significant increase in their level of self-efficacy compared to the start of training. Results suggest that some minority women may benefit from job skill training in terms of their sense of mastery over their life situation, although the impact of such training may not emerge until after they have been actively employed.