Monday, October 30, 2017

Tax Surveillance and Tax Design

Institute for Fiscal Studies Research Paper: Who does and doesn’t pay taxes?


HMRC: Measuring tax gaps 2017 edition Tax gap estimates for 2015-16 



US

Sentencing Commission Quick Facts on Sentencing for Tax Crimes 





Washington’s Biggest Mystery: What’s in the Republican Tax Plan? Bloomberg. Keeping the bill secret didn’t work with Obamacare reform.




Audit insights: Communicating effectively with stakeholders



The Real IRS Scandal

By: Leandra Lederman It is well known that the IRS was accused in 2013 of targeting Tea Party and other conservative groups for delays in their 501(c)(4) applications for tax-exempt status. TIGTA's May 2013 report (and Lois Lerner's statements at an ABA Tax Section meeting a few days earlier) … Continue reading 


ABA Tax Section 5th Annual International Tax Enforcement and Controversy Conference (Washington, DC, Oct. 27, 2017)


 By: Diane Ring Yesterday my frequent co-author, Shu-Yi Oei, and I attended the ABA’s conference on “International Tax Enforcement and Controversy” in DC. The panels and discussion covered a range of interesting intersecting issues. These included: (1) the relationship among international … Continue reading 

Tax Surveillance and Tax Design


By Adam Thimmesch Late last week, I ran across an article from the UK (thanks tax Twitter!) regarding a significant uptick in the number of vehicles being “clamped” or impounded in the UK due to a failure of their owners to pay a required road tax. The story wouldn’t have really captured … Continue reading l



Ilargi: Is Capitalism Dead or Merely Dying?



None other than New Zealand’s prime minister has issued a blistering critique of capitalism. Can it be saved from itself?


When little knowledge of dynamics inside grass roots and elite political power is dangerous and  when ironically the experts should not be parading as having monopoly on truth ...

On the one hand, Some research showing that there's no link between tax rates and competitiveness: Reality of Real Politics

On the other hand, LOUIS XIV’s (olympic) finance minister, Jean-Baptiste Colbert, believed that “the art of taxation consists in so  plucking the goose as to obtain the largest of feathers with the smallest possible amount of hissing.” It isn’t just taxation that has rich-world companies hissing these days, but rhetoric and regulation as well.

At a time when the rich world is struggling to generate economic growth, you might imagine that its politicians would be competing to attract good companies and stimulate them to create jobs, innovative products and revenue. Yet, as our special report this week explains, politicians across the West too often behave as though business is the enemy.

ATO $4.2 billion short of budget revenue target






International Sharing Economy Conference: Day 1 Takeaways


By: Diane Ring Today the “Reshaping: Work in the Platform Economy” Conference got underway in Amsterdam. In contrast to many academic conferences, the explicit goal here is to bring together a truly wide array of actors in the sharing economy (policy makers, academics, actual gig workers, … Continue reading 









International Sharing Economy Conference: Day 2 Takeaways


By: Diane Ring Yesterday I blogged about Day 1 of the international sharing economy conference, titled “Reshaping: Work in the Platform Economy.” Today the Conference resumed in Amsterdam and included a fascinating roundtable with representatives from some of the platform firms alongside some … Continue reading 
Some research showing that there's no link between tax rates and competitiveness: Reality of Real Politics

Simple assessments to hit doormats shortly
CCH Daily, 2/10/17. With the first of HMRC’s new simple assessments due to hit taxpayers’ doormats shortly, AAT is alerting the first tranche of individuals who will be taken out of the current self assessment regime to the key elements of the process.  *HMRC - Issue briefing: Simple Assessment - ending the tax return



ATO execs punished over Plutus

Sunday, October 29, 2017

Where Everything You Gaze Upon Is New

An Online Reader Community Of 60 Million Is Revealing Fascinating Insights On Readers

“With some 60 million monthly users—90% of whom are Millennials and Gen Z—spending more than 15 billion minutes per month reading content on Wattpad, the Canadian-based storytelling platform is a goldmine of information about what’s most popular with young readers around the world. What’s unique about Wattpad is that fanfic is treated like any other genre, living alongside other forms of fiction. This makes it more fluid for readers of an original fiction to discover a new fanfic, or inspire a fanfiction writer to start a new story and bring their audience along with them.”


`Where Everything You Gaze Upon Is New' Patrick's musings ...



The confluence of a birthday, the publication of a book review and a note from my high school graduating class (1970) sent me back to “1969,” the first poem in No Word of Farewell: Selected Poems 1970-2000 (Story Line Press, 2001) by R.S. Gwynn:
  
“A dim-lit, smoky bar. Your twenty-first
 Birthday has brought a golden Benrus watch,
 A marriage, a degree, a double Scotch?
 None of which will quite satisfy your thirst. 
“It’s after one. The pianist is playing
 Procul Harum's `A Whiter Shade of Pale.’
 You scuff your side-zip boots along the rail
 And neither think of leaving nor of staying.

“Why bring it back again? Surely you know
 Your future guns his engine at the door,
 And soon enough he’ll steer an exit for
 A suburb where you have no wish to go.

“Why bring it back? Because you want me to.
 Because you want to light your cigarette,
 Clutching a scene which you cannot forget
 Where everything you gaze upon is new.” 

The “plot” might be Richard Yates’, from an earlier American era. Regrets, delusions. The speaker’s second-person is accusatory, suggesting guilt. We all sometimes wallow in nostalgia. “Clutching” is the operative verb, implying something desperate. Who doesn’t long for a time of innocence, real or imagined, when everything seemed new? Before we lost things and it all went stale.   

The Journey of the Iceberg Kiss


“Everything we have been through here was the result of succumbing to the temptations of our era—to which no one is immune who has still to be struck down by the disease of putting his faith in force and retribution. Vengeance and envy are the prime motives of human behavior.”


Robert Blakeley, Whose Fallout Shelter Sign Symbolized the Cold War, Dies at 95 New York Times



Gottiboff: After the housing collapse comes the job lossesMacroBusiness. Sydney’s wildly overpriced housing market is finally taking a hit.




Bondi Iceberg Love Makers ... Not War
It’s Not Just Niger — U.S. Military Activity Is a “Recruiting Tool” for Terror Groups Across West Africa Intercept: “In a privatized military it’s called business development….if you have supply, you need demand growth



The Pitfalls of Privatization Washington Monthly (resilc)



The Real Story of Automation Beginning with One Simple Chart Medium (Larry H). One chart I question is the one showing manufacturing production versus manufacturing jobs. The reason is that the “manufacturing production” chart almost certainly values production as the wholesale sales price. The problem is that in many industries, particularly cars, manufacture of many components takes place overseas with only final assembly with perhaps some other minor value added activities in the US. So those parts have embedded labor cost in them which is not at all reflected in the US job count. Not saying that a properly done chart would not show some displacement of labor by capital, but I suspect it would not be dramatic (ie, this chart reflects the impact of offshoring more than automation).

Howell: The ‘blue halo’ effect: How some flowers seduce bees


The black rose, distilled, is our milk,

Our bitter milk. Na zdrowie!”

`A Little Pinch of Salt'



The ‘blue halo’ effect: How some flowers seduce bees France24


Under fire with Allied troops during World War II, Jean-Pierre Melville made an oath to himself: If he survived, he'd get back to Paris and build a film studio... Cold River Effect  


You Can’t Sing? Science Begs To Differ








Book Stories Often Have Links To Amazon, But Why?



One indie bookstore representative wonders what the ever-loving heck: “Even as people seek out the expertise of indie booksellers, they treat Amazon as the default for book links. Bloggers write about shopping local while linking to Amazon. Authors appeal to bookstores for book tours and sales but announce their books on Facebook with Amazon links (yes, even for a book titled How to Find Love in a Bookshop  ---- by Malchkeon).”



George Saunders wins Man Booker Prize for 'unique' and 'extraordinary' work
… Episode 240 – John Crowley and Michael Meyer – The Virtual Memories Show.
“Writing has made people feel unsafe and uncomfortable since, oh, the Bible.”

The bestselling musical artists of all time?

15. Bruce Springsteen – 65.5 million units

10. AC/DC – 72 million units - (Down Under, A - Z N OK - surrounded by smart audiences)


3. Elvis Presley – 136 million units



Public Domain



2. Garth Brooks – 148 million units 



fatherspoon (CC by 2.0)

1. The Beatles – 178 million units 


Who Are the Best-Selling Artists of All Time? 




Saturday, October 28, 2017

Sooo Sydney - Sculpture by the Sea: George Saunders Talks About Writing

Sculpture by the Sea, an open-air exhibition at Bondi, features 104 sculptures from 16 countries even Tatranka-folkloric May Pole, phallic oak, from bohemian Czech Republic...

The theme of this year's booklet was rather latitudional Cold Riverish as 21 is the age of escapes, of daring and crazy impossible dreams, of being different, of staying away from decaying society, environment and the futility of sameness and echo chambers...


The Andrea Stretton Memorial Invitation to exhibit in Sculpture by the Sea, Bondi 2017 was awarded to Milan Kuzica (Czech Republic) for his work.

Designed by an expert on Swiss phallic cults,the Rorschach test remains influential among Argentines, Japanese marriage counselors, and American courts... Rorcharch Imrich test   






It is difficult to believe that this is the 21st Sculpture by the Sea at Bondi. (Check out this incredible drone footage of Sculpture by the Sea



April Pine, Trip I, Trip II,Trip IIISculpture by the Sea, Bondi 2017. Photo Clyde Yee




21 years ago, there was a hastily arranged exhibition on the scenic walk from Bondi to Tamarama Beach – literally a one-night stand – that drew a sizeable crowd and was deemed a success. It is no exaggeration to say that Sculpture by the Sea has had a fundamental impact on sculpture in Australia, having attracted, over the years, some 1272 sculptors. Today, it is the most popular sculpture event in the world and, in its 18-day duration, attracts more than half a million visitors. It remains free, democratic and secular with a huge diversity of styles, philosophies of sculpture and mediums – from relatively ephemeral sticks and threads that flutter in the wind, to huge stone arches, expansive steel constructions and monumental bronzes. Curatorially, this is a very broad-church approach to the art of sculpture.   
people_06nov_sxsbondi2015_jwyld_064

Sculpture by the Sea: MEdia Dragons  never miss the intriguing ideas translated to reality 


 


Thirroul artist makes a statement at Sculpture By The Sea Bondi

Via Kim, Glen and Jaz 

MASTERPIECE: John Blay puts the finishing touches on his striking piece Tin Canoe. The piece is on exhibit at Sculpture by the Sea in Bondi.



Bondi: - Sculpture by the Sea

21ST ANNIVERSARY BONDI EXHIBITION  |   19 OCTOBER – 5 NOVEMBER 2017

Half a million people expected to flock to Bondi for Sculpture by the ...

Peter Tilley's "Dreams of ordinary people".



“Two different hitters will generally talk the same game, but then one gets in and hits a homer and the other strikes out. (And that hitter is you, the writer, on different days, even.) So: an element of mystery has to pertain—which I really like…this idea of writing as more of a muscular, visceral act, in which the writer brings all that she is to that moment but can’t really explain what happens next.”