Accountabilitea: Assam Tea Workers Demand Action from the World Bank and Tata

New Delhi, India, November 7, 2016 – An investigation published today on Tata’s tea plantations in Assam vindicates the claims of Indian NGOs documenting the failure of the World Bank and Tata to uphold the fundamental rights of workers and their families. Over 155,000 people live and work on tea plantations run by Amalgamated Plantations Private Limited (APPL), the second largest tea producer in Assam. The project has the potential to significantly improve thousands of lives, however the Bank’s initial response to the investigation fails to make the most of this opportunity

Juvenile Facility Staff Contestations of Change

This article explores juvenile facility frontline staff members’ contestations of change to custodial practices aimed at reducing restraints, introducing trauma-informed practices, and downsizing juvenile facilities. Drawing from qualitative research about frontline staff members in a U.S. state undergoing reform, the article points to the ways that the reforms challenge staff members’ investments in behavioral control practices as a vehicle for achieving order and control in their everyday lives as workers. It also points to shifts in the broader political economy of punishment at the local, facility level, and the subsequent impact on staff member perceptions of order, control and criminality

Why U.S. Efforts to Promote the Rule of Law in Afghanistan Failed

Promoting the rule of law in Afghanistan has been a major U.S. foreign policy objective since the collapse of the Taliban regime in late 2001. Policymakers invested heavily in building a modern democratic state bound by the rule of law as a means to consolidate a liberal post-conflict order. Eventually, justice-sector support also became a cornerstone of counterinsurgency efforts against the reconstituted Taliban. Yet a systematic analysis of the major U.S.-backed initiatives from 2004 to 2014 finds that assistance was consistently based on dubious assumptions and questionable strategic choices. These programs failed to advance the rule of law even as spending increased dramatically during President Barack Obama's administration. Aid helped enable rent seeking and a culture of impunity among Afghan state officials. Despite widespread claims to the contrary, rule-of-law initiatives did not bolster counterinsurgency efforts. The U.S. experience in Afghanistan highlights that effective rule-of-law aid cannot be merely technocratic. To have a reasonable prospect of success, rule-of-law promotion efforts must engage with the local foundations of legitimate legal order, which are often rooted in nonstate authority, and enjoy the support of credible domestic partners, including high-level state officials

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

The Impact of Transparency and Accountability Initiatives

Transparency and accountability initiatives (TAIs) have taken democratisation, governance, aid and development circles by storm since the turn of the century. Many actors involved with them – as donors, funders, programme managers, implementers and researchers – are now keen to know more about what these initiatives are achieving. This issue of Development Policy Review arises from a study of the impact and effectiveness of transparency and accountability initiatives in different development sectors. It analyses existing evidence, discusses how approaches to learning about TAIs might be improved, and recommends how impact and effectiveness could be enhanced

College Textbook Publishing: Three Microeconomic Applications

Based on the author’s many years of experience in college textbook publishing, this article discusses three topics relevant to the textbook-publishing business: (a) the motivations of the author and publisher regarding revenue maximization versus profit maximization, (b) the reimportation of textbooks as an impediment to the international price-discrimination practices of publishers, and (c) the effects of mergers among publishers. Each of these topics is an application of undergraduate microeconomic theories and principles