Tax policies to promote private charitable giving in DAC countries

Researchers have written hundreds of papers on the causes and consequences of official foreign aid, while paying almost no attention to private overseas giving, by individuals, universities, foundations, and corporations. Yet private giving is significant—some $15.5 billion/year, compared to more than$60 billion/year in public giving—and is in no small part an outcome of public policy. In most rich countries, tax deductions and credits lower the “price” of charity to donors. And governments with low tax revenue/GDP ratios leave more money in private pockets for private charity. To correct the near-complete lack of information on this de facto aid policy, we survey officials of 21 donor nations on the use of tax incentives to promote private charity. From the results, we develop an index of the overall incentive for private charity, expressed as a percentage increase over the hypothetical giving level absent incentives. France’s tax code creates the largest price incentive while those of Austria, Finland, and Sweden offer none. Factoring in the income effect of the tax ratio, Australia, Ireland, Germany, and the United States move to the top, with combined price and income effects sufficient to double private giving. As a result, tax policy appears to have nearly doubled private overseas giving from donor countries in 2003, from a counterfactual $8.0 billion. Two-thirds of the$7.5 billion increase occurred in the United States. Of that, nearly 40% appears to be U.S. charity to Israel. According to 21-country scatter plots, countries with lower church attendance and more faith in the national legislature have lower taxes (stronger income effect), but average levels of targeted tax incentives. Income (GDP/capita) does correlate with private overseas aid/capita, but also with public aid/capita, so that the two aid flows are complementary in magnitude.Foreign aid, charitable giving, tax incentives

Particle swarm optimization for two-connected networks with bounded rings

The Two-Connected Network with Bounded Ring (2CNBR) problem is a network design problem addressing the connection of servers to create a survivable network with limited redirections in the event of failures. Particle Swarm Optimization (PSO) is a stochastic population-based optimization technique modeled on the social behaviour of flocking birds or schooling fish. This thesis applies PSO to the 2CNBR problem. As PSO is originally designed to handle a continuous solution space, modification of the algorithm was necessary in order to adapt it for such a highly constrained discrete combinatorial optimization problem. Presented are an indirect transcription scheme for applying PSO to such discrete optimization problems and an oscillating mechanism for averting stagnation

An Index of Donor Performance

The Commitment to Development Index of the Center for Global Development rates 21 rich countries on the “development-friendliness” of their policies. It is revised and updated annually. In the 2004 edition, the component on foreign assistance combines quantitative and qualitative measures of official aid, and of fiscal policies that support private charitable giving. The quantitative measure uses a net transfers con- cept, as distinct from the net flows concept in the net Official Development Assistance measure of the Development Assistance Committee, which does not net out interest received. The qualitative factors are three: a penalty for tying aid; a discounting system that favors aid to poorer, better-governed recipients; and a penalty for “project proliferation.” The selectivity weighting approach avoids some conceptual problems inherent in the Dollar and Levin (2004) elasticity- based method. The proliferation pen-alty derives from a calibrated model of aid transaction cost developed in Roodman (forthcoming). The charitable giving measure is based on an estimate of the share of observed private giving to developing countries that is attributable to a) lower overall taxes (income effect) and b) specific tax incentives for giving (price effect). Despite the adjustments, overall results are dominated by differences in quantity of official aid given. This is because while there is a seven-fold range in net concessional transfers/GDP among the score countries, variation in overall aid quality across donors appears far lower, and private giving is generally small. Denmark, the Netherlands, Norway, and Sweden score highest while the largest donors in absolute terms, the United States and Japan, score in the bottom third. Standings by the 2004 methodology have been relatively stable since 1995.foreign aid, selectivity, performance measurement

The Economic Impact of Fruit and Vegetable Production in Southwest Iowa Considering Local and Nearby Metropolitan Markets

This analysis looked at the potential economic impact on 10 counties in southwest Iowa from modest increases in consumption of locally-grown fresh produce

State Fiscal Policies and Transitory Income Fluctuations

state, fiscal policy, transitory income, fluctuations, expediture, tax collection

Commercialisation, Commodification And Gender Relations In Post Harvest Systems For Rice In South Asia

When the output of a product that has been the basis of subsistence and social reproduction - as rice has been in Asia - expands, the marketed surplus rises disproportionately to the growth rate of production. Post harvest activities that were part and parcel of the reproductive activity of household labour (in the hands and under the feet of women - even if under the control of men) then also become commercialised. Firms expand in number and labour markets sprout up as firms become differentiated in size, scale and activity. Food security comes to depend not only on the market but also on the social and political structures in which markets are embedded. One of these social structures is gender. Two aspects of this gendered process are explored in this essay. The first is 'productive deprivation' which was argued by Ester Boserup to be the most notable impact of development on women. Using field evidence comparatively from four regions of South Asia from the 1970s to the present, the impact of the waves of technological change accompanying concentration and differentiation in rice markets is shown to be strongly net labour displacing and strongly biased against female labour. Nevertheless productive deprivation is class specific and masculinisation still co-exists with a high general level of female economic participation. To start to explain why productive deprivation is class specific the essay offers a development of Ursula Huws' theory of commodification and its impact on women in advanced capitalist conditions - elaborating it for conditions of mass poverty. Poverty is shown to limit the relevance of this gendered theory. Poverty is also an important reason for the persistence of petty commodity production and trade and petty service provision. Under petty production women are either self employed or unwaged family workers for men who are themselves not fully independent but frequently dependent on money advances from commercial capital. Evidence from West Bengal in the 1990s - where the growth of rice production has eased up - shows by contrast that the process of commodification has not eased up at all. Products, by-products, intermediate and investment goods, waste, public goods, state regulative resources and labour are all relentlessly commodified. The process creates livelihoods mainly for young, low caste men. Low caste women dominate itinerant retailing, directly dependent on money advances from male wholesalers. Women are being displaced from the rice mill labour forces in which economies of scale are pitched against unwaged work in petty production. The subordinated status and double work burden of women in petty production is well known, as is their economic dependence and social insecurity. (rice - masculinisation - commodification - comparative regional analysis - comparative institutional analysis).

Rethinking the Millennium Development Goals for Africa

The global economy and especially its poorest members, face a perfect storm. The crisis has been created by a Global LIE: leverage that is unfathomable, institutions that are discredited, and, experts who are uncertain about the uncertainty. The poorest countries have been the hardest hit by the crisis, and their recovery may be years away. Under these circumstances, the Millennium Development Goals (MDGs) are not a best bet development strategy for Africa. As a financing decision, developed countries have never adequately resourced the MDGs and are unlikely to do so in future as they face more pressing priorities: entitlements, terror, climate, stimulus, and unwinding. As an investment decision, the MDGs focus on social services, not infrastructure, which creates fiscal stress on the budget. The failure of the MDG to address revenue mobilization means that this strategy is fiscally unsustainable. A better strategy for foreign aid are DIGs (Decade Infrastructure Goals) that focus on the investment in growth promoting infrastructure (revenue, roads, power, and agriculture) rather than social services

Second quantized Frobenius algebras

We show that given a Frobenius algebra there is a unique notion of its second quantization, which is the sum over all symmetric group quotients of n--th tensor powers, where the quotients are given by symmetric group twisted Frobenius algebras. To this end, we consider the setting of Frobenius algebras given by functors from geometric categories whose objects are endowed with geometric group actions and prove structural results, which in turn yield a constructive realization in the case of n--th tensor powers and the natural permutation action. We also show that naturally graded symmetric group twisted Frobenius algebras have a unique algebra structure already determined by their underlying additive data together with a choice of super--grading. Furthermore we discuss several notions of discrete torsion andshow that indeed a non--trivial discrete torsion leads to a non--trivial super structure on the second quantization.Comment: 39p. Latex. New version fixes sign mistake and includes the full description of discrete torsio