Taxing across borders: tracking personal wealth and corporate profits

This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry

Factors Associated with Female Online Sex Workers’ Intentions to Exit from Sex Work

The sex work industry has evolved with the emergence of internet marketing, but little research examines sex workers who advertise online (i.e., online sex workers). This study is based on semi-structured interviews conducted in Southern California in 2014, with twenty-seven female online sex workers who provide mainstream sexual services to a male clientele. It focuses on sex workers’ perceptions of exit from sex work, and examines factors related to exit intentions, including relationships with sex work consumers, other sex workers, friends, family, and intimate partners (i.e., differential association), definitions of sex work, the perceived benefits and costs of sex work (i.e., differential reinforcement), and the prominence of and commitment to the sex worker identity. Participants varied in their perceptions of exit meaning, desirability, and feasibility. Of the 27 participants, 16 intended to exit sex work within 5 years whereas 11 had no such intentions. The study tested hypotheses informed by social learning theory in criminology and identity theory in social psychology. Support was found for most hypotheses, except those regarding the relation of differential association to other factors. In each instance, some cases deviated from the expected pattern, indicating that an expanded theoretical model is needed to explain exit from sex work

Bringing Health Care Advocacy to a Public Defender's Office

Recent arrestees often face barriers to health care access as they move through the judicial process, placing them at significant health risk. The immediate postrelease period generally involves numerous court dates, meetings, and other obligations that can fragment the delivery of care. A residency training program collaborated with public defenders to facilitate medical screenings and referrals for recent arrestees in Bronx County, New York. From May 2005 to June 2007, a medical resident met with 104 arrestees at the public defenders’ office to take medical histories, make medical referrals, and make appointments at a primary care clinic. Arrestees’ kept-appointment rate at the clinic (66%) exceeded the clinic's overall 2006–2007 kept-appointment rate for first appointments (50%). Collaboration between public defenders and physicians can facilitate arrestees’ access to health care