The New View of the Property Tax: A Reformulation

The"new view" of the property tax is reformulated within the context of a model with interjurisdictional competition, endogenous local public services, individuals who are segregated into homogeneous communities according to tastes for local public services, a simple form of land use zoning, and a political or constitutional constraint on the use of head taxes by local governments. Expressions for the "profits tax" and"excise tax" effects of the property tax are derived. The effects of a "consumption distortion" away from government services due to local reluctance to tax mobile capital are also examined.

The Incidence of the Local Property Tax: A Re-evaluation

The article identifies the key assumptions that underlie competing theories of the incidence of the local property tax. We conclude that the"benefit view" which maintains that the property tax system is equivalent to a set of non-distortionary user changes is correct only under very restrictive assumptions. Only when communities adopt a set of exact, binding zoning requirements will a distortionary tax be transformed into a lump-sum tax. We argue that within jurisdiction heterogeneity of house and firm typeis very unlikely and that the burden of a property tax that is distortionary at the margin falls on the owners of capital.

‘In a Mere Shirt and Capless’: The Uniform Crisis of the Polish Army During the Polish-Ukrainian-Bolshevik War 1918–21

This article presents issues relating to the uniforms of the Polish Army during the wars of 1918–21 in the context of the severe economic and epidemic crisis plaguing both the country and the region. Drawing on the accounts of participants and eyewitnesses of the war, and also by making recourse to the largely unpublished documents of the Sanitary Headquarters of the Polish Army Command-in-Chief, I look at the causes, scale and effects of the severe shortage of uniforms and equipment – shortages that would beset and plague Polish soldiers. The second part of the article presents institutional, top-down attempts to improve the situation involving substantial foreign procurements. Asking whether the crisis was ever truly resolved, the findings here offer ultimately a negative assessment of what ultimately transpired. The article’s final section indicates the relationship between the catastrophic situation regarding supplies and the threats posed by the Spanish flu and typhus

Warren Montag, Louis Althusser

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Facilitating an entrepreneurial discovery process for smart specialisation. The case of Poland

The purpose of this paper is to study stakeholder involvement in research and innovation poli-cy in Poland in the context of smart specialisation exercise. The article addresses the questions to what extent initiatives such as the foresight programmes, strategic research and development programmes, and sectoral research programmes facilitate the entrepreneurial discovery process for smart specialisation. The role of different groups of actors varies sub-stantially in terms of their involvement and impact on such initiatives. The foresight and stra-tegic research and development programmes were dominated by representatives of the re-search community and embody a research-oriented top-down approach. The sectoral research programmes are most closely related to the bottom-up and demand-driven approach in which the leading role is played by entrepreneurs. For this reason, they are more familiar with the conditions of the entrepreneurial discovery process. In this case the important role is also played by the governmental agency which facilitate those processes.JRC.J.2-Knowledge for Growt

In_Visibilizing Stress: Refugee Tales as a Counter-Apparatus

This article claims that the UK immigration complex is best understood as an apparatus (in the sense of Foucault and Agamben) that uses stress as a tool. It further argues that the Refugee Tales project acts as a counter-apparatus, and that the project’s life writing branch makes visible the many roles which stress plays in the context of immigration legislation. Stress researchers in the humanities maintain that poverty is one of the greatest stressors (Baker), that cutting people off from their material and mental resources is the most effective way to produce stress (Hobfoll), and that disturbing established rhythms of stress and relaxation can lead to ‘zombification’ (Korovkin/Stephenson). Selected pieces of life writing by women and men in the four volumes of Refugee Tales published to date, shed light on how stress manifests for people caught up in the immigration apparatus. They do so by demonstrating how narrative can i) be a source of stress, ii) trigger stress originally caused by something else, iii) represent stress, iv) perform, v) communicate, but also vi) alleviate it. By visibilizing what the immigration apparatus keeps from view, the analysed pieces of life writing contribute to Refugee Tales’ overall goal of putting an end to indefinite detention in the UK