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Adivasis --- Adivasis --- Adivasis --- Economic conditions --- Politics and government --- Social conditions --- Jharkhand (India) --- History --- Autonomy and independence movements.

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Communists --- Communists. --- Contre-rébellion --- Counterinsurgency --- Counterinsurgency. --- Guerrilla warfare --- Guerrilla warfare. --- Guérilla --- Insurgency --- Insurgency. --- Radicalism --- Radicalism. --- Radicalisme --- Révoltes --- India.

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Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.

Average effective tax rate --- Business Taxes and Subsidies --- Currency crises --- Economic & financial crises & disasters --- Economic sectors --- Economics of specific sectors --- Economics --- Economics: General --- Energy: Demand and Supply --- Extractive industries --- Industry Studies: Primary Products and Construction: General --- Informal sector --- Macroeconomics --- Mineral industries --- Mining sector --- Natural Resource Extraction --- Oil and gas leases --- Oil prices --- Oil, gas and mining taxes --- Other Substantive Areas of Law: General --- Prices --- Production sharing --- Public finance & taxation --- Tax administration and procedure --- Tax policy --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Mexico

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Le mouvement révolutionnaire naxalite, basé dans les forêts du centre et de l'est de l'Inde, est en guerre depuis 50 ans contre l'Etat indien. Ces hommes et ces femmes qui combattent dans les rangs des naxalites, que les médias présentent comme un groupe terroriste sanguinaire, sont des membres des basses castes et des communautés tribales, allié·es à des rebelles héritiers du marxisme-léninisme pour opposer aux grands projets d'infrastructure une vision du monde égalitaire et communautaire. En 2010, l'anthropologue Alpa Shah enfile un treillis et s'embarque pour une randonnée de sept nuits avec une escouade, parcourant 250 kilomètres à travers les forêts denses et accidentées de l'est de l'Inde. Dans ce récit intimiste et limpide paru en anglais en 2019, Shah nous plonge nuit après nuit dans un carnet de route époustouflant. Son récit à la première personne met en scène ses fatigues et ses attentes, décrit minutieusement les scènes de cuisine ou d'ablutions féminines, et nous rappelle la biographie déroutante de certains jeunes compagnons adivasi, habitants autochtones des forêts, qui rejoignent parfois la lutte pour de simples embrouilles familiales. En dialoguant avec des leaders révolutionnaires aux idées parfois rigides et en partageant le quotidien de villageois·es sur les zones libérées par la guérilla, Shah nous embarque au cœur de la dépossession, et raconte pourquoi une part de la population pauvre de ce qu'on appelle « la plus grande démocratie du monde » s'est tournée depuis des décennies vers la lutte armée.

Naxalite movement --- Guerrillas

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The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.

United States --- Public Finance --- Taxation --- Corporate Taxation --- Databases --- Organizational Behavior --- Transaction Costs --- Property Rights --- Market Design --- Antitrust Law --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Data Collection and Data Estimation Methodology --- Computer Programs: General --- Public finance & taxation --- Corporate & business tax --- Data capture & analysis --- Corporate income tax --- Income and capital gains taxes --- Data collection --- Income tax systems --- Revenue administration --- Taxes --- Economic and financial statistics --- Corporations --- Income tax --- Economic statistics --- Revenue