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The results of this study indicate that a likely reason why a negative relation between estimated implicit taxes and pretax returns is empirically observed is the researcher’s election to choose a zero tax rate as the benchmark state and local tax rate. Normally, an observed negative relation between estimated implicit taxes and pretax returns supports the hypothesis generated by implicit tax theory. This conclusion regarding the implicit tax hypothesis may be premature whenever the incidence of state and local income taxes contributes to this empirical finding. First, state income taxes, treated as a negative subsidy when the benchmark state and local tax rate is set at zero, will likely cause implicit taxes to be underestimated. Second, the observed relationship between estimated implicit taxes and pretax returns appears to be reversible depending upon the researcher’s election of a statutory tax rate that incorporates the selected benchmark state and local tax rate.

The present study uses a sample of 848 firms covering the years from 1989 through 1998 to show how the relation between estimated implicit taxes and pretax returns can be manipulated by the selection of the benchmark state and local tax rate. Since choosing an accurate benchmark state and local tax rate can be problematic, the present study suggests adjusting both estimated implicit taxes and pretax income by the amount of state and local income taxes incurred. The results, using the regression model making this adjustment, appear to nullify the negative bias of a zero tax rate as the benchmark state and local tax rate.

The purpose of this chapter is to develop criteria of effectiveness of state management of the process of implementing the information economy’s optimization model, determine the corresponding indicators, and offer the method of evaluation of the effectiveness of state management of the process of implementing the information economy’s optimization model.

This research applies the methods of induction, deduction, structural and functional analysis, and graphical presentation of information.

Based on the peculiarities of the information economy’s optimization model, three main criteria of the effectiveness of state management while implementing this model are distinguished: flexibility of the normative and legal provision of information economy; balance of the level and rate of development of the noosphere components; and success of the protection, usage, and preservation of information’s uniqueness. To distinguish these criteria it is offered to evaluate the effectiveness of state management of the process of implementation of the information economy’s optimization model by progressive comparison of the sum of results with the sum of limitations and costs for each direction of state management of the process of implementation of the information economy’s optimization model, related to the provision of observation of the above criteria. The author determines the indicators that conform to the offered criteria of effectiveness of state management of the process of implementation of the information economy’s optimization model systematized in connection to these criteria, and offers the formula for calculating the final indicator of the effectiveness of state management of the process of implementation of the information economy’s optimization model.

The offered criteria of effectiveness of state management of the process of implementing the information economy’s optimization model, the corresponding indicators, and the compiled methodology of evaluating the effectiveness of this process are recommended for usage as methodological provision of monitoring and control of implementation of the information economy’s optimization model.

Since 1986, when the immigration Reform and Control Act was passed, migration to the United States has grown steadily. This includes immigrants, nonimmigrants, undocumented immigrants, and border crossers. Immigration averaged nearly one million annually from 1990 to 2002, with family unification accounting for over 70 percent of the new immigrants. The number of nonimmigrants topped 30 million by 2002, most of whom were tourists. Estimates for undocumented aliens topped 400,000 by the turn of the 21st century, in spite of large increases in funding from the Immigration and Naturalization Service and substantial new positions along the Mexican-United States border. The exact number of border crossers is not known, but the federal government has noted that well over 200 million crossings (mostly along the Mexican border) are recorded each year. In response to tighter controls on migrants after 9/11 the numbers coming to the United States dropped in 2003. However, they increased again in 2004. It appears that the figures will increase in the future.

This chapter examines the transition in the US banking industry from a community to a national logic, developing a general model to explain how and when shifts in institutional logics occur. Based on qualitative historical evidence and discrete-time event history analysis predicting the introduction of legislation favoring the national logic, this chapter proposes that dramatic exogenous events such as the Great Depression or more gradual processes such as modernization favored the industry's transition to the national logic, but that such exogenous events had a greater influence in areas where strategic actors could capitalize on them. The qualitative evidence presented here suggests that struggles involving organizational identity and “legitimacy politics” played an important role in the shift in logics. Our theorizing focuses on how, when the environment changes in an incremental fashion, actors are primed with new possibilities, which may shift their collective identities, but when environmental changes are discontinuous, they provide actors strategic opportunities to alter the balance of logics in the environment.

Charles Tilly argues that continuous wars and preparation for wars motivated early European rulers to extract resources from their subject populations, thereby expanding states’ infrastructure and establishing mechanisms to enable negotiations with societies. State capacity was thus strengthened. Tilly's argument has inspired a wave of scholarship to reconsider state building in various regions of the Third World. Analysts of the Third World employ two theoretical elements inferred from Tilly to account for the failures of many Third World states. One is that without continuous international wars (as early modern Europe had), there would be no capable and effective states. The other element is that availability of foreign aid from the global powers so unique to the Cold War Era exempted Third World states from extracting resources from their societies. I call these analyses Tillian theories of the Third World.

Tillian analysts acknowledge that the capable state in Taiwan during the Cold War stood out from its Third World counterparts. However, the Tillian generalization of the Third World does not account for Taiwan's state-building path. Taiwan's experience is situated in a perplexity between the two variables above: On the one hand, Taiwan resembles early modern European state formation with high military expenditures and a huge standing army prepared for war. In the Tillian model, this condition enhances state capacity. On the other hand, Taiwan was a huge US aid recipient in the Cold War, second only to South Korea. In the Tillian model, this degrades the state's effectiveness, contrary to Taiwan's experience. Solving this puzzle will revise Tillian logics of state building. That, however, is beyond the scope of this paper. Instead, through literature review and presentation of empirical evidences, I suggest some analytical directions for future research to enhance our understanding of Taiwan's state-building trajectory in particular and of Third World states in general.

Notions of justice and punishment seem inextricably entwined in the oldest conceptual traditions of the West. Changing notions of just state responses to citizen crime can tell us much about the culture and the politics of a given society. Yet, often those notions are radically contradictory, mutually exclusive, and/or counterproductive of the goals they seek, together, to achieve in the society.This paper traces a genealogy of punishment rituals practiced in the United States and maps the relationship of reigning ideas of just recompense onto transforming political and cultural realities. This paper highlights the multiple paradoxes that have arisen in the U.S. in the attempt to visualize and realize appropriate and just punishment practices in the state.

This chapter reviews the book titled Red Tape: Bureaucracy, Structural Violence and Poverty in India by Akhil Gupta and also critically examines the central premise of the book relating the nature of the Indian state to the poverty of its citizens. Gupta’s primary contention is that poverty in India is largely a result of massive bureaucratic failures of the state that severely limit opportunities for the poor and increase their vulnerability to structural violence.

I examine this contention in the context of seven decades of poverty amelioration policies in India with particular attention to the causes and consequences of the policy failures, and the role of the state in exacerbating the conditions of the poor. I conclude by examining the theoretical implications of the book for studies on state violence and normalization of structural violence.

The central finding of the chapter supports Gupta’s assertion that the bureaucratized practices of the state limit the poor’s ability to access and receive goods. Drawing on Gupta’s proposed theory, the chapter argues that the economic development plans of the Indian state that are designed to mitigate poverty are instead frequently invoked to normalize it in the public imagination thereby legitimizing structural violence.

This chapter examines the ethnographic data collected by the author of the book reviewed here.

In addition to offering a theoretically informed and oriented review of research on the Indian state’s role in normalization of poverty, this chapter also identifies some of the limitations of Gupta’s work, and identifies possible research directions for future research on poverty and structural violence in India.

Public health programs facilitate access to resources that not only provide individuals’ options but also often foreclose individual preference through prescriptive requirements. This chapter takes two disparate cases from public health – vaccines and family planning –that reveal patterns of inequality in who has access to individual choice and who requires state support to exercise choice. Looking specifically at dynamics of funding and compulsion, this chapter elucidates how reliance on the rhetoric of individual choice as an expression of freedom rewards those with the greatest access to resources and fails to make sure that all members of the community have the resources to shape their own outcomes or to make sure collective health is protected.

For at least the last 10 years, the Russian authorities have been declaring the need to move to an innovative path of economic development. The government actively initiates and applies various instruments and measures to promote innovation. However, the effectiveness of the Russian innovation policy is still in question. The chapter examines the evolution of state policy to foster innovation growth in Russia since 2000 and describes some sets of achievements and problems for different stages of this policy. In addition to analysis of changes in the innovation sphere at the macro-level, we discuss the primary motivations and limitations at the micro-level (firm level). As a result, the critical institutional barriers to innovation-based growth are revealed. In the same time, certain successes have been achieved in some sectors, and we consider various opportunities to improve Russian technological and innovation policy.