Repatriation and the Radical Redistribution of Art

Museums are home to millions of artworks and cultural artifacts, some of which have made their way to these institutions through unjust means. Some argue that these objects should be repatriated (i.e. returned to their country or culture of origin). However, these arguments face a series of philosophical challenges. In particular, repatriation, even if justified, is often portrayed as contrary to the aims and values of museums. However, in this paper, I argue that some of the very considerations museums appeal to in order to oppose repatriation claims can be turned on their heads and marshaled in favor of the practice. In addition to defending against objections to repatriation, this argument yields the surprising conclusion that the redistribution of cultural goods should be much more radical than is typically supposed

Survival and Growth of American Alligator (Alligator mississippiensis) hatchlings after artificial incubation and repatriation

Hatchling American Alligators (Alligator mississippiensis) produced from artificially incubated wild eggs were returned to their natal areas (repatriated). We compared artificially incubated and repatriated hatchlings released within and outside the maternal alligator’s home range with naturally incubated hatchlings captured and released within the maternal alligator’s home range on Lake Apopka, Lake Griffin, and Orange Lake in Florida. We used probability of recapture and total length at approximately nine months after hatching as indices of survival and growth rates. Artificially incubated hatchlings released outside of the maternal alligator’s home range had lower recapture probabilities than either naturally incubated hatchlings or artificially incubated hatchlings released near the original nest site. Recapture probabilities of other treatments did not differ significantly. Artificially incubated hatchlings were approximately 6% shorter than naturally incubated hatchlings at approximately nine months after hatching. We concluded that repatriation of hatchlings probably would not have long-term effects on populations because of the resiliency of alligator populations to alterations of early age-class survival and growth rates of the magnitude that we observed. Repatriation of hatchlings may be an economical alternative to repatriation of older juveniles for population restoration. However, the location of release may affect subsequent survival and growth

An empirical study of the repatriation of female managers : an emerging issue for European multinationals

In recent years, researchers have paid considerable attention to the issues of adjustment to international assignments, while comparatively little research activity has been paid to the topic of repatriation. Despite the growth in numbers of women in international management, very few studies have been conducted outside North America on the topic of repatriation of female corporate executives. This paper reports on the experiences of re-entry to home organizations and home countries by an exclusively senior sample of female international managers based in western Europe. The findings establish that the repatriation stage of an international career move may be even more stressful than expatriation. The findings also establish that female international managers experience more difficulties than their male counterparts because of their pioneering roles. The paper suggests that home-based mentors and access to networks while abroad are important factors in contributing to the successful repatriation of international managers

Antiquities Theft: The Role of the Museum in Modern Symbolic Violence

Humans have been collecting artifacts for centuries, whether it is for their aesthetic value or for the acquisition of knowledge. However, these artifacts have, in most cases, been taken without permission from the countries of origin. Today, museums are struggling with the issue of repatriation and many refuse to return their priceless possessions. Western museums and their supporters are arguing that repatriation will put the artifacts in danger and hurt the chances for humanity to learn from them. The arguments of these museums are an attempt of symbolic violence on non-Western nations, who are seen as unfit or unable to care for their own history

The Alternative Minimum Tax and the Behavior of Multinational Corporations

This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax. More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax. The AMT rules potentially affect multinational corporations in a manner different from their effect on domestic corporations. The paper examines the differential incentives the AMT creates for locating investment either domestically or abroad and considers how the incentives for the repatriation of foreign-source income are affected by the AMT. Tax return data of U.S.-based multinationals are examined to see the extent to which these incentives may influence the repatriation of foreign-source income.

Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals

The empirical literature suggests that repatriation decisions of U.S. multinational corporations are influenced by taxes. Although the U.S. and Japan adopt the same foreign tax credit system, we have found no evidence that corporate taxes have significantly affected dividend repatriation of Japanese multinationals. Instead, we have found that almost half of Japanese foreign affiliates pay dividends and their average marginal dividend payout rate is about twenty percent. The results also suggest that the repatriation behavior varies across industries and countries. Furthermore, parent companies' financial status is found to influence the profit remittance of their foreign affiliates.Japanese multinationals, repatriation, foreign tax credits

Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals

An open question in the literature on the taxation of multinational corporations is whether repatriation taxes influence whether the profits of foreign subsidiaries are repatriated or reinvested abroad. Theoretical models suggest that dividend remittances should not be influenced by repatriation taxes. The results of recent empirical work indicate that dividend remittances are sensitive to repatriation taxes. This paper investigates whether the empirical evidence can be reconciled with the theoretical results by recognizing that repatriation taxes on dividends may vary over time and provide firms with an incentive to time repatriations so that they occur in years when repatriation tax rates are relatively low. We use information about cross-country differences in tax rates to separately estimate the influence of permanent tax changes, as would occur due to changes in statutory tax rates, and transitory tax changes on dividend repatriations. Our data contains U.S. tax return information for a large sample of U.S. corporations and their foreign subsidiaries. We find that the permanent tax price effect is significantly different from the transitory price effect and is not significantly different from zero, while the transitory tax price effect is negative and significant. This suggests that repatriation taxes do affect dividend repatriation behavior but only to the extent that they vary over time. Previous empirical work has apparently measured the effect of timing behavior.

Repatriation, doxa, and contested heritages: the return of the Altai princess in an international perspective

Using Pierre Bourdieu's concepts of habitus and doxa, the authors analyze the contested heritage debates surrounding the sensational Scythian burial discovery of the Altai Princess, also called the Ice Maiden, on the Ukok plateau. Her 2012 repatriation to a special Gazprom-funded museum in the Altai Republic of Russia is politically contextualized and compared to cases of the Kennewick Man in the United States and the Lake Mungo Burials of Australia. The authors stress the importance of "heritage in the making" and conclude that diverse approaches to the Altai Princess must be understood through the historically constituted dispositions of various agents and their interaction with the structures governing society

The Africa Museum of Tervuren, Belgium : the reopening of ‘the last colonial museum in the world’ : issues on decolonization and repatriation

The Africa Museum in Tervuren, Brussels, reopened its doors after a closure of five years. What precisely is on view in the refurbished museum? And how do the choices made by the museum relate to wider discussions in anthropology and museology on decolonization and repatriation? In Belgium, it seems, working towards cooperation between all parties involved is far from finished.

The effect of repatriation tax costs on U.S. multinational investment

This paper investigates whether the U.S. repatriation tax for U.S. multinational corporations affects foreign investment. Our results show that the locked-out cash due to repatriation tax costs is associated with a higher likelihood of foreign (but not domestic) acquisitions. We also find a negative association between tax-induced foreign cash holdings and the market reaction to foreign deals. This result suggests that the investment activity of firms with high repatriation tax costs is viewed by the market as less value-enhancing than that of firms with low tax costs, consistent with foreign investment of firms with high repatriation tax costs possibly reflecting agency-driven behavior. Keywords: Cash; Investment; Ta