Tax Campaign Research Articles

A Sugar-Sweetened-Beverage Tax Campaign: The Key Role of the Dental Community

A Sugar-Sweetened-Beverage Tax Campaign: The Key Role of the Dental Community

Agitation in tax collection campaigns in the countryside in the early years of NEP (On the materials of Ivanovo-Voznesensk region)

For several years, the author has been collecting material on the implementation of tax policy in the countryside during the NEP in the Ivanovo-Voznesensk region. The materials of the funds of the state archive of the Ivanovo region and the provincial newspaper «Rabochiy kray» were studied. In the course of the work, an idea was formed of active propaganda work among the peasants during the tax campaigns of each economic year. We suggested that agitation was an important part of the New Economic Policy tax practice. Work with research literature showed that if they wrote about tax campaigning, it was only in the context of the work of the grassroots tax apparatus. We did not find any special publications. The article will focus on the campaign. Since the topic turned out to be interesting, the range of sources is diverse and wide, it was decided first of all to give a general description of the campaign, its volume, frequency, and dynamics. Identify and describe the forms of agitation. Name the ways of campaigning activities, determine their place, the effectiveness of their application in the tax campaign. Name the groups of the population to whom the campaign was addressed. To identify the structures that were engaged in tax campaigning and try to assess the competence of campaigners. The article will give examples of campaign materials published in the newspaper «Rabochiy kray». In the future, it is assumed that the propaganda material will be more actively used by researchers of the taxes of the NEP.

From the history of ensuring the food tax campaign at the turn of 1920 - 1921 (based on the materials of the Tsaritsyn province)

From the history of ensuring the food tax campaign at the turn of 1920 - 1921 (based on the materials of the Tsaritsyn province)

Analisis Strategi Sosialisasi Pajak atas Transaksi Perdagangan melalui Sistem Elektronik (Pmse) sebagai upaya Optimalisasi Penerimaan Pajak

Along with the development of today's world, technological advances have affected every aspect of life. The population census by Indonesia's Central Statistics Agency (BPS) in September 2020 recorded a population of 270.20 million people, with 196.7 million internet users, or 73.7% of Indonesia's total population, until the second quarter of 2020. Internet users continue to increase, so electronic activities are inevitable. This study aims to analyze the tax campaign strategy related to transactions of Trade through the Electronic System (PMSE) as an effort to optimize tax revenues, as well as the inhibiting and driving entities in the campaign strategy. The descriptive qualitative method was used to provide information about the existing campaign strategy at the Gambir Dua Tax Office in Jakarta. Data was collected through interviews, observation, and documentation. The results show that PMSE still needs to be developed properly. Facilities and infrastructure must be adequate and up to date with the times so that taxes from PMSE transactions contribute optimally to state revenues.

Дагестанский аул эпохи нэпа: штрихи повседневности (первая половина 1920-х годов)

The article examines rural everyday life in Dagestan in the first decade of Soviet power. On the basis of archival documents, the influence of the NEP on the daily life of the rural population, which turned out to be burdensome for them, is revealed. Despite the class approach, the new tax campaign led to a deterioration in the financial situation of the highlander, since it was carried out without taking into account the specifics of the republic’s agriculture. An important factor for improving the financial situation of the population was the effective development of agricultural production, for which it was necessary to implement a whole range of measures: land reclamation, provision of agricultural machinery. In this regard, the state’s assistance, the creation of agricultural partnerships, and the provision of loans were tangible. The author comes to the conclusion that the new economic policy of the state for the Dagestan aul had a twofold character. Although it was intended to develop the production initiative of a small producer, in the end, the tax system was created.

PENGARUH KAMPANYE PAJAK TERHADAP KESADARAN MASYARAKAT MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT) : Survei Kepada Karyawan BPJS Kantor Wilayah Jakarta Timur

The purpose of this study is to determine whether there is an influence of tax campaigns on public awareness of reporting annual notification (SPT), to find out how much the value of campaign contributions to public awareness of reporting Annual Notification Letter (SPT). This study uses an explanatory survey method. The sample of this study amounted to 45 people by distributing questionnaires to employees of the Social Security Administration Agency (BPJS). Determination of sample size in research using the Yamane formula based on an error rate of 5%. The theory used in this research is Attribution Theory. The results showed that there was a significant effect on public awareness of reporting Annual Notification Letter (SPT), with a high level of relationship. The magnitude of the influence of the tax campaign by 43.6% on public awareness to report the Annual Notification Letter (SPT).

Policy Process And Non-State Actors' Influence On The 2014 Mexican Soda Tax.

In January 2014, Mexico introduced a soda tax of 1 Mexican Peso (MXP) per litre. The aim of this paper is to examine the political context out of which this policy emerged, the main drivers for the policy change, and the role of stakeholders in setting the policy agenda and shaping the policy design and outcomes. Thirty-one semi-structured interviews were conducted with key stakeholders, and 145 documents, including peer-reviewed papers, policy briefs, press releases, industry, government, and CSO reports, were analysed. An iterative thematic analysis was conducted based on relevant theories of the policy process using a complementary approach, including Stages Heuristic Model, Policy Triangle Framework, and Multiple Streams Model. Results showed that a major motivation was the new administration seeking funds as they entered government. The soda tax was supported by a key group of legislators, civil society actors and by academics promoting evidence on health effects. However, the policy measure was challenged by the food and beverage industries (F&BI). Non-state actors were both formally and informally involved in setting the agenda, regardless of some of them having opposing interests on the soda tax policy. Approaches used by non-state actors to influence the agenda included: calls for action, marketing strategies, coalition building, challenging evidence, and engaging in public-private partnerships (PPPs). The effectiveness of the soda tax was highly debated and resulted in public polarization, although the framing of the outcomes was instrumental in influencing fiscal policies elsewhere. This study contributes to the debate around implementing fiscal policies for health and how power is exercised and framed in the agenda-setting phase of policy development. The article examines how the F&BI sought to influence the national strategy for obesity prevention. It argues that the experience of the soda tax campaign empowered policy advocates, strengthening national and international civil society networks.

The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them*

AbstractThis article provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Congolese city. The tax campaign was the first time most citizens had been registered by the state or asked to pay formal taxes. It raised property tax compliance from 0.1% in control to 11.6% in treatment. It also increased political participation by about 5 percentage points (31%): citizens in taxed neighborhoods were more likely to attend town hall meetings hosted by the government or submit evaluations of its performance. To participate in these ways, the average citizen incurred costs equal to their daily household income, and treated citizens spent 43% more than control. Treated citizens also positively updated about the provincial government, perceiving more revenue, less leakage, and a greater responsibility to provide public goods. The results suggest that broadening the tax base has a “participation dividend,” a key idea in historical accounts of the emergence of inclusive governance in early modern Europe and a common justification for donor support of tax programs in weak states.

Cathrine Curtis and Her 1934–1936 Tax Campaign Part 6: American Voices in a Changing Democracy: Women, Lobbying, and Tax 1924–1936

This Part of AMERICAN VOICES IN A CHANGING DEMOCRACY: WOMEN, LOBBYING, AND TAX 1924-1936 focuses on one woman—Cathrine Curtis—and her organization, Women Investors in America. Cathrine Curtis was a woman of her times and ahead of her times. She had almost as many careers as a cat has lives. At various times, she was a rancher, an actress, a movie producer, and a self-styled financial expert who held a seat on the stock exchange, advocated financial literacy and had a radio show Women and Money. She was a feminist who believed in the rights and power of women and an ardent right-wing conservative. Through her allegedly non-partisan Women Investors in America organization she hoped to give women financial knowledge which they would then act on politically to defeat Roosevelt and preserve traditional conservative values of states’ rights, the free market, and low taxes. Her substantial showmanship skills ensured media coverage of her and her message.

Налоговое бремя крестьян в УССР 1923–1929 гг .: социально-экономический дискурс

The article reveals socio-economic content of the tax burden of the Ukrainian SSR in 1923-192. The emphasis is placed on historiographic discourse of the coverage of tax policy in the Ukrainian SSR in the 1920's and the lack of researches on specific phenomena such as “socio-economic phenomenon as the “tax burden» of peasants.
 The specifics of the "tax burden" of the peasants are reflected not only in the statistics and economic values of the withdrawn tax, but also in the real socio-economic differentiation of peasant farms, in property inequality and, in solvency. The sectoral approach is used to analyze the distribution of the tax burden on each peasant's household, taking into account its income, material condition, sectoral ratio. By revealing the evolution of the tax burden during the second half of the 1920's, which is the apogee of the NEP, its social and economic efficiency for peasant farms is revealed.
 Analyzing the statistical-economic dimension of the “burden», it is stated that more than half of the peasant farms in Ukraine appeared to be tax-able. The rest was taxed on the so-called “non-taxable minimum», or was exempted from tax. However, the financial commitment was distributed “per household», so the tax pressure had socio-economic features.
 The main taxpayers were middle-wealth villagers who felt the particular tax pressure from political and tax authorities. With each tax campaign, the total amount of tax has increased, and the social tax burden on the peasant's household has increased by 100%, even without taking into account the class-based approach while forming expert taxation. Farms with 6 to 15 acres were 40.1% of the total amount of the tax payers, farms with 15 acres or more - 16%, so the "tax burden" is obvious. The socioeconomic and moral-psychological components of the "tax burden" were perceived by the peasants negatively, as 10-13% tax per the household was rather big. The peasant family was aware that the amount of tax meant depriving them of several pairs of boots, dairy cow, a 1/3 more of the harvest, farming tools. Under these conditions, the statistical-economic dimension of the "burden" turned into a social-mental, since the owner knew better times when taxes were lower. The tax burden on wealthy groups of peasants was found in the Bolshevik social benefits, as the poorest households were freed from taxes. In 1926/27 21.9% of all taxpayers were freed from taxes as the poorest, in 1928/29 they were 35%, and therefore their tax burden was transferred to wealthy “kulak» elements.
 The article also reflects the differences in the amount of tax in the economic-natural regions of Ukraine, shifting the tax burden from the northern regions to the south-eastern.

Increasing Efficiency for United Way's Free Tax Campaign

Increasing Efficiency for United Way's Free Tax Campaign

The Night of ‘Long Debts’ in the Urals: Organising the 1929 Campaign to Collect Arrears from Private Entrepreneurs

This article aims to study the process of organising a campaign with the purpose of collecting arrears from private entrepreneurs and for clearing of tax bureaucracy. The source of the research is the instructions of the Central Headquarters of the working team for the patronage over the USSR People’s Commissariat for Finance and the administration of Sverdlovsk Regional Financial Administration concerning the Sverdlovsk Regional Financial Department (SRFD). The author studies the problems of adequacy of private sector taxation under the SRFD policy. This policy was one of the reasons for organising a tax campaign. The analysis of documents allows the author to conclude that the methods and means of the campaign planned testify to a radicalisation of the policy of a total and final exclusion of private sector from the country’s economy, and to the abolition of the NEP mixed economy. Apart from fiscal aims proper, the authorities purposed political ones too; their goal was to demonstrate the determination of the government and to conduct a cleaning up of the financial body which was ‘littered’ with petty-bourgeois elements. To maintain the class equality of the campaign, factory workers were actively involved which led to several legal and organisational problems and caused various instances of abuse. Rapid and unexpected mass confiscations at night which happened without prior notice and on a wide scale, with arrears collected even from relatives and acquaintances of an entrepreneur were similar to a war campaign, resembling an act of intimidation targeted at political opponents. Some points of instructions contradicted the legislature of the time in question; however, this fact was not viewed as a flaw considering the political character of this campaign. The rightful desire of the government to collect arrears under the dictatorship of proletariat and under the final stages of the NEP was transformed into a force operation accompanied by the deprivation of property of the conquered class in the spirit of the theory of ‘primary socialist accumulation’.

Economic policy - Public health linkage and the importance of a regional platform: The case of tobacco control.

Southeast Asia has been the source of some recent encouraging developments on the health front, particularly in the area of tobacco control. In December 2012, the Philippines passed a landmark sin tax legislation that restructures the decade-old tax system for tobacco and alcohol products, updates the tax rates and indexes them for automatic increases, and earmarks its incremental proceeds for universal health financing. In August 2013, Malaysia proposed to exclude tobacco from the Trans-Pacific Partnership Agreement (TPPA), a bid to protect tobacco control measures from any state-to-state or investor–state challenge. Earlier in July 2012, it was reported that Health Ministers of the Association of Southeast Asian Nations (ASEAN) agreed to withdraw tobacco from the ASEAN Free Trade Agreement (AFTA). While their actual Joint Statement made no mention of trade, the language referring to tobacco control was clear (ASEAN, 2012).

The Role of Brazilian Civil Society in the Tax Reform Debate: INESC's Tax Campaign

When the Brazilian government sent a new tax reform proposal to Congress in 2008 that would exacerbate the already high level of economic inequality, the Institute for Socioeconomic Studies (INESC) came together with other leading civil society organizations to form the Movement to Defend Social Rights under Threat by Tax Reform (MSDR). The coalition was united in advocating for fairer taxes on incomes and assets and protecting funding for social programs for the poor. INESC and MSDR worked with the government and parliament, participated in public hearings, and produced several technical analyses which, in combination with a number of external factors, contributed to the tax reform being abandoned.

Reconsidering the Political Feasibility of an Income Tax in Texas

This article examines the political viability of an income tax proposal in Texas by focusing on how structuring and framing an income tax will influence its feasibility for passage. By examining existing scholarship on voter psychology and tax policy, it concludes that the Bullock Amendment in Texas may offer more support to an income tax campaign than many recognize; its flexibility in defining income allows for innovative packaging of tax structures that may appeal to certain critical stakeholders, and its requirement that an income tax provide for a reduction in property taxes and the funding of education provides a neutral and favorable frame for educating voters.

Issue Frames and the Political Outcomes of Transnational Campaigns: A Comparison of the Jubilee 2000 Movement and the Currency Transaction Tax Campaign

Since the end of the Cold War, a large number of transnational advocacy networks (TANs) have launched campaigns focusing on a number of different global issues. Some of these campaigns have been quite successful in influencing global public policy, while others have not. What accounts for differences in TANs' ability to shape the global policy process? How can we explain the variation in TAN campaign outcomes? To answer these questions, I draw on the concept of framing, which has been used to explain social movement mobilisation and outcomes, and apply it to two TAN campaigns that have had different outcomes: Jubilee 2000 and the Currency Transaction Tax campaign. I argue that effective framing strategies, i.e. the use of issue frames that resonate with international norms and values and provide compelling analyses and policy proposals, is one explanation for the variation in the outcomes of these two TAN campaigns.

A Pragmatic Approach to the Tobin Tax Campaign: The Politics of Sentimental Education

The article provides a critical analysis of the campaign for a Tobin Tax. A popular view that global civil society can act as an agent for ethics is interrogated by appeal to the dilemmas and political contests which pervade the campaign. Problems with financial and institutional universalism undermine any unambiguous ethical appeal in the Tobin Tax by imposing a set of limits on thinkable avenues of reform. However, and drawing on the philosophical pragmatism of Richard Rorty, it is argued that the campaign can be celebrated for its role in ongoing practices of ‘sentimental education’. By illustrating the harm that financial markets cause, the Tobin Tax involves larger, more diverse, audiences in a conversation about global finance; technical and sentimental discourses blur. Moreover, those very contests that pervade the campaign can act to interrupt the totalizing aspects of the proposal, thus making alternatives thinkable. Engaging the ‘politics of sentimental education’, in this way, allows a contingent celebration of what is ethically useful in the Tobin Tax, while leaving an area of contest that is potentially antithetical. Rather than plump for an either/ or position, the difficult, but ethical, challenge is to do both-and. The article concludes by suggesting how this ‘politics of sentimental education’ might bear upon existing knowledge about the theory and practice of global civil society.

The No Income Tax Campaign: Twenty-First-Century Tax Philosophy in 1920s Ireland

The No Income Tax Campaign: Twenty-First-Century Tax Philosophy in 1920s Ireland

The Second Battle for Woman Suffrage: Alabama White Women, the Poll Tax, and V. O. Key's Master Narrative of Southern Politics

IN 1937 MINNIE L. STECKEL, SOCIOLOGIST AT THE ALL-WHITE ALABAMA COLLEGE for women in Montevallo, made the following observations: A consideration of how [poll tax] laws affect women indicates that in many circumstances they do result in limiting women, more than men, in meeting voting qualifications.... [E]specially during the depression, $1.50 poll tax paid for the husband to vote and also for the wife often meant just that much less food and clothing for the family. If such a family is mindful of the need for voting, in most cases the poll tax will be paid for the man, but not for the woman. Fourteen years later, Katharine Cater, the dean of women at Auburn, wrote: have women not taken better advantage of the vote for which they worked so diligently? There are a number of possible reasons, but one of the most obvious is the poll tax. The Alabama poll tax very clearly discriminates against women between the ages of 21 and 45. Veterans of World War I and World War II are exempt from paying the tax. This includes many men. But it leaves most women with a tax to pay, one of the worst features of which is the fact that it is cumulative. By 1958 Frederic D. Ogden, a University of Alabama political scientist who spent years studying the poll tax, reached the same conclusions. The poll tax, he wrote, tends to bear more harshly on women than men and analysis of the results of ... reduction of the cumulative feature in Alabama disclosed that more white women had been prevented from voting by the tax than either white men or Negroes. (1) Even though these observations make clear that earlier generations of scholars and women's activists identified forces that suppressed the white female vote in the South after the ratification of the Nineteenth Amendment, the post-1920 disfranchisement of large numbers of southern white women has gone largely unnoticed and unexplained by recent historians and political scientists. (2) Scholarly discussions of the poll tax and the anti-poll tax campaigns have generally been placed within the context of the civil fights movement, where the focus is on race and/or class discrimination, not gender. (3) Why is it that we are aware of the ongoing struggle black women and men waged through the NAACP and other organizations to challenge black disfranchisement but know so little about the continuing fight for woman suffrage waged by the white women who campaigned to abolish the poll tax and reform election laws in order to make the Nineteenth Amendment a reality? The failure of scholars to address white female disfranchisement seems deserving of an explanation in and of itself. This essay examines how a growing understanding of the suppressive effects of the poll tax on southern white women voters inspired the Women's Division of the Democratic National Committee to pursue an anti-poll tax agenda at the national level and moved white women in Alabama to launch a state anti-poll tax campaign. These women's political activism was part of the continuing movement to enfranchise women, and their efforts were opposed by white male Democratic leaders. Yet the women's campaigns were also conducted in the midst of the in-depth studies of black disfranchisement and southern political systems that yielded such classic works as Gunnar Myrdal's An American Dilemma: The Negro Problem and American Democracy and V. O. Key's Southern Politics in State and Nation. (4) These researchers, however, neglected issues concerning women and politics as they gathered data and feverishly wrote chapter drafts to meet impending deadlines. An examination of their methods illuminates the process that has maintained our ignorance of the history of women's political cultures. (5) What we have then are two stories: the first concerns the reality of white female disfranchisement in the South in the post-suffrage decades and women's relentless efforts to combat it at the state and national level; the second centers on the failure of political scientists to study the problem. …

The Anti-Poll Tax Movement: A Pressure Movement?

The anti-poll tax campaign has been the subject of scant empirical or theoretical analysis. One explanation lies in the difficulty of locating the campaign within existing theories of pressure groups or social movements. This article argues for the creation of a distinct model of protest, based upon the concept of a pressure movement, to explain a campaign that was single-issue, decentralised, non-hierarchical and variable according to location. Distinctions between pressure groups and social movements have become increasingly arbitrary with the rise of groups lacking formalised membership. Pressure movements are thus likely to form key contestatory actors in future years.