Youth Minimum Wage Reform and the Labour Market

This paper analyses the effects of a large reform in the minimum wages affecting youth workers in New Zealand since 2001. Prior to this reform, a youth minimum wage, applying to 16-19 year-olds, was set at 60% of the adult minimum. The reform had two components. First, it lowered the eligible age for the adult minimum wage from 20 to 18 years, and resulted in a 69 percent increase in the minimum wage for 18 and 19 year- olds. Second, the reform raised the youth minimum wage in two annual steps from 60% to 80% of the adult minimum, and resulted in a 41 percent increase in the minimum wage for 16 and 17 year-olds over a two-year period. We use data from the New Zealand Household Labour Force Survey (HLFS) to estimate the impact of these changes on a variety of labour market and related outcomes. We compare the average outcomes of these two groups of teenagers, before and after the policy reform, to those of 20-25 year- olds, who were unaffected by the reform. We find no robust evidence of adverse effects on youth employment or hours worked. In fact, we find stronger evidence of positive employment responses to the changes for both groups of teenagers, and that 16-17 year-olds increased their hours worked by 10-15 percent following the minimum wage changes. Given the absence of any adverse employment effects, we find significant increases in labour earnings and total income of teenagers relative to young adults. However, we do find some evidence of a decline in educational enrolment, and an increase in unemployment and inactivity, although these results depend on the specification adopted.Minimum wage, New Zealand, natural experiment, difference-in-differences

Documentation Related to a 1991 Observation of Sturgeon in the Rio Grande – Río Bravo, USA (Texas) and Mexico (Coahuila)

This digital archive provides a compilation of previously unpublished information regarding a 1991 observation of a live sturgeon (Family Acipenseridae) in the Rio Grande-Río Bravo of the USA and Mexico. Though a few specimens collected in the 19th century support occurrence of sturgeon in this river basin, lack of credible, recent records has often led to this species not being recognized as part of the basin’s native fish fauna, and certainly not part of its modern fish community. The second and third authors of this document manage the Fishes of Texas Project (Hendrickson, Dean A., & Cohen, Adam E. (2015). Fishes of Texas Project Database (version 2.0). Texas Advanced Computing Center, University of Texas at Austin. http://doi.org/10.17603/C3WC70) and knew of the unpublished 1991 observation of sturgeon reported here. They requested the content provided here from first author (Platania) who provided what follows below (verbatim as received in April 2018) and permission to archive it for public access.Integrative Biolog

Philosopher Kings and International Tax: A New Approach to Tax Haven, Tax Flight, and International Tax Cooperation

Tax flight (the evasion of income taxes through the use of offshore tax havens) poses a $5o billion-a-year problem for the United States. Through tax flight treaties, the United States could make payments to tax havens that would give those countries both the resources and the incentive they need to develop the administrative capacity necessary to supply the U.S. with income tax information. Such treaties likely would reduce the United States\u27 collective well-being, particularly if measured in simple GDP terms. Therefore, a simplistic philosopher king model of international tax law, which assumes that governments only engage in cross-border tax cooperation to boost their respective GDPs, would suggest that tax flight treaties could not be effective. This Article argues that a more sophisticated model of inter-governmental behavior (Oona Hathaway\u27s integrated theory ) supports a more optimistic conclusion regarding the potential of tax flight treaties

Filing While Black: The Casual Racism of the Tax Law

The tax law’s race-blind approach produces bad tax policy. This essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown, for example, that because of the perils of filing income taxes while Black, the five most heavily audited counties in the United States are Black and poor. The racial bias long tolerated—and sometimes exploited—by tax scholars and policymakers affects all aspects of the tax law. In 1986, Sam Gilliam was denied tax deductions that others in similar situations enjoyed. In 2000, Liberia was threatened with sanctions for being a tax haven, but Switzerland was not. In 2014, Eric Garner died in police custody after being suspected of evading a tax. In each instance, anti-Blackness played a role in ways the tax law either ignores or actively leverages

Tax Deregulation

Deregulation has played both the hero and the villain in recent years. This Article evaluates the impact of deregulation on what may be the single most economically important regulatory regime: the income tax. In order to accomplish this goal, it applies the concepts of fiscal arbitrage and compliance spirals to three deregulatory tax reforms. Compliance spirals describe an enforcement dynamic in which the regulator encourages compliance through a system of rewards for cooperation and punishment for noncooperation. Fiscal arbitrage describes policy measures that exploit cognitive biases and other anomalies to deliver political benefits by using minimal political capital. The combination of these two concepts creates a tool for tax authorities to evaluate deregulatory tax provisions for likely costs and benefits. On balance, this Article finds that tax deregulation is likely to be harmful

Neither Rules Nor Standards

The article discusses the issue of international tax regime and the problems associated with the enforcing of corporate and individual income taxes. It also discusses the impact of corporate income shifting and individual tax evasion. It explains the importance of legitimacy and describes the dynamic that produces legitimacy traps. It suggests the checking of principle in order to solve the problem associated with international tax regime