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Tax Reform in Economies in Transition
A Brief Introduction to the Main Issues*
Author: Mr. Vito Tanzi
WP; state enterprise; enterprise; net; tax system; value-added tax; profit tax; rate of return; statistics of OECD member country; tax declaration; General government tax revenue
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
The transformation of the Central and Eastern European economies, from centrally-planned to market-oriented, will have profound implications for the tax systems of these countries. These implications are not yet fully understood. There is, thus, the danger that major mistakes will be made. In order to generate needed revenue and to perform functions which were not important in the previous environment the tax systems will need to be significantly reformed in both their legal and administrative aspects. In the process of transformation, the ratio of tax revenue to gross domestic product (GDP) is almost sure to fall and it may fall by more than the probable fall in the ratio of public expenditure to GDP. 1/ This trend will lead to, or will increase, fiscal imbalances. 2/ Given the difficulties that would be encountered in financing large fiscal deficits, inflation and external imbalances would be the almost inevitable outcome. It is, thus, important, to ensure that during the transition revenue be protected to the greatest extent possible.
The reform of the tax systems will take place under difficult economic, social, and political conditions. Successful tax reform is never easy but, given the circumstances, it is likely to be especially difficult in these countries and to take longer than many observers have assumed. In taxation there cannot be a "big bang" solution since the required changes, even when mistakes are avoided, cannot be made overnight. Because of the difficult environment in which the tax reform will be enacted, there is no certainty that the final outcome will be as good as one would desire.
The objective of this paper is to survey some of the major tax issues that will arise or have arisen in reforming these economies. 3/ These issues cannot be discussed in this paper in an exhaustive manner. Therefore, only a sketch will be provided. The paper will focus on major trends. Section II will provide a broad description of the main characteristics of these countries' tax systems under central planning. This description will emphasize common and essential elements and will ignore the many specific aspects that made these tax systems more different from one another than is assumed here. Section III will describe some of the major changes that have occurred since these countries' policymakers decided to take the road of market economies. Once again no attempt will be made to provide a comprehensive description of these changes. The objective of Section III is simply to identify basic and common trends in recent reforms. Section IV will discuss the remaining agenda for tax reform, emphasizing errors that should be avoided and major difficulties that must be faced. It will also contain a few concluding remarks.
II. Taxation Under Central Planning
Given the relatively low per capita incomes of the countries of Central and Eastern Europe, it is surprising that these countries have been able to collect tax revenues that, as shares of their GDPs, were as high as, or even higher than, those of the most advanced and most socially-minded countries of Western Europe. Table 1 provides, for 1986, some data for seven of these countries. 4/ The appendix tables give more details for the 1985/89 period.
General Government Tax Revenue of Central and East European Economies, 1986
(In percent of GDP)
Sources: National sources for all countries. For OECD, Revenue Statistics of OECD Member Countries, (Paris, 1988).
1/ 1988.
Romania 1/
Profit taxes 18.7 ) 11.1 11.0 13.5 6.4 16.0 3.0
) 25.1
Income taxes 4.0 ) 0.8 3.8 6.0 8.6 3.9 12.1
Turnover taxes 16.5 15.9 16.7 11.6 9.8 6.8 11.5 11.5
Social security contributions 9.7 5.9 16.6 10.3 7.2 8.1 3.3 9.3
Customs duties 0.5 0.7 3.5 2.8 0.9 1.8 7.2 —
Other 0.2 1.0 3.5 4.1 — 5.0 3.8 2.2
Total 49.6 48.6 52.5 43.6 37.4 36.7 45.7 38.1
Much of the tax revenue has come from three sources: (1) turnover taxes; (2) profit taxes; and (3) payroll taxes. Although the specific features of these taxes and their administration have differed among these countries, there have been important common elements. We will concentrate on these elements in order to isolate the potential effect on these taxes of the structural and policy changes taking place, or likely to take place, in these economies.
1. Turnover taxes
As traditionally applied in centrally-planned economies, turnover taxes can be thought of either as taxes charged on the sales from state enterprises to retailers, or as the difference between the prices charged to consumers (minus a small profit margin for the retailers) and the prices received by the producers. These rates were implicitly set by the planning offices when they fixed the prices for the retailers and the producers. There were no tax laws which legislated and thus fixed the level of these rates for periods of time. At times it was difficult or even impossible to obtain a schedule of relevant current rates. 5/ With few exceptions, the turnover taxes were not levied on sales made by producers to other producers. Therefore, the degree of cascading was limited. However, because of the wide variety of rates, the turnover taxes caused a lot of distortions in the price structure. 6/ Imports were also not taxed explicitly but a system of price differences was operated. The domestic price of imports would often be set, especially for consumer goods, at levels that far exceeded the landed cost of imports at the official exchange rate.
When prices are administered, both producer prices and retail prices are known. As a consequence, taxes resulting from the difference between these prices, acquire characteristics similar to those of ad rem taxes; that is, the tax revenue can be calculated once the sales volume is known. Because central planning assigned production quotas to state enterprises; because the state enterprises were relatively few in number; and because of the close controls on those enterprises, sales volumes were also easily ascertainable. When production costs changed and the government was unwilling to adjust the retail prices, discretionary price adjustments were allowed for the products produced by the state enterprises. Thus, the effective tax rates could and did change significantly over time. 7/ Turnover taxes were occasionally used to regulate demand in order to make it conform with the supply. For example, for some consumer goods in short supply, the turnover tax rates could be sharply increased. When this was not done, the lines of consumers to acquire these products became longer. For some necessities these taxes were low and in particular cases they could be negative as countries subsidized some products. Turnover taxes were traditionally applied with many rates; in some cases with, literally, thousands of rates. In Western countries even a small number of rates creates administrative headaches for value-added taxes. Thus, a question that arises is how the centrally-planned economies were able to administer these taxes.
Revenue levels much larger than those collected from value-added taxes in Western countries have been collected from these turnover taxes (see Table 1). In Western countries it has been very difficult to reach revenue from value-added taxes of 10 percent of GDP; in centrally-planned economies they have often reached, or exceeded, 15 percent. 8/ However, this comparison is in some respects misleading. Centrally-planned economies have for the most part not imposed separate excise taxes since the objectives pursued through the use of excise taxes could be achieved by directly fixing retail prices at much higher levels than the costs of production and, thus, collecting larger turnover taxes from particular products. If revenue from value-added taxes and from excises are added, then the total collection from all these indirect taxes in Western countries rises to levels closer to those of the turnover taxes in centrally-planned economies. 9/
Another aspect of the turnover taxes to which attention must be called is the method of collection. Under central planning the collection of turnover taxes was simple and highly effective. There was practically no evasion in this tax. Payments between enterprises and between enterprises and retailers were often made through credit transfers within state banks. Other forms of payment were not allowed. 10/ Since the prices of the products sold were administratively fixed and were, thus, known, and since the volume of sales was also closely monitored, the tax liability for the turnover taxes could be easily calculated by the state banks in which the enterprises had accounts on the basis of information on volume of sales. The taxes were largely transfers from the accounts of the retailers to the government account. In other words, the banks reduced the credit balances of the retailers by the required amount and credited part of that amount to the enterprises and part to the state as a tax payment. For services the collection mechanism was closer to that of Western countries but services accounted for a small share of total turnover taxes. 11/
This simplified description highlights the great dependence of the turnover taxes, as they existed under central planning, on three basic elements: (a) the price controls; (b) the method of payment; and (c) the role of state enterprises. The situation described above did not require large Western style tax administrations checking monthly declarations by taxpayers. These countries did not feel the need to develop them. Tax administrations, especially at the national level, were generally rather small and their role and power were somewhat limited. 12/ Control was exercised somewhat mechanically through field audits of the relatively small number of state enterprises.
Such a system could not survive (a) the liberalization of prices and of the methods of payments, (b) the privatization of state enterprises, and (c) a large increase in private sector activities especially in the service area. If prices were allowed to move freely, they would no longer be known with certainty. If the state enterprises were privatized or their management made more autonomous, their sales and financial accounts could not be controlled as well as under central planning. 13/ If the buyers were allowed to make payments through different channels (including cash), and through different banks, the control exercised through the payment system would break down. And, if many private activities came into existence especially in service activities, the traditional tax administrations would not be able to cope with them.
2. Profits taxes
Turning now briefly to a description of the taxes on profits, one element that must be emphasized is that these taxes, as they have been applied in centrally-planned economies, have had little in common with the taxes on enterprises in market economies. The main issues with these taxes relate to (a) the definition of profits; (b) the rate structure; and (c) efficiency implications.
In centrally-planned economies the definition of profits has been somewhat arbitrary, often administratively determined, and bearing little relation to an acceptable economic or objective definition. Lack of proper tax laws meant that there was no precise definition of taxable profit. A World Bank mission that visited nine state enterprises in Poland in early 1989 identified eight different definitions of profit. The measure of profits is further distorted by the existence of price controls, by the extremely low market interest rates paid by the enterprises, by the unrealistic amortization rules that often assume lives of assets and buildings much longer than their economic life (and, thus, lead to an overestimation of net earnings), by the discretionary and rather arbitrary nature of the expenses that can be claimed as costs, which, for example, exclude the deductibility of interest payments as a cost of doing business, by the inability to carry forward current losses, and by other problems. 14/ In general, the procedures used to determine profits often resulted in overestimation of profits and, thus, in excessive taxes.
If the definition of profits had been a distorted but still an objective one, and if the tax rates had been reasonable, the taxation of enterprises would have faced difficulties similar to those faced by enterprises in market economies especially when the rate of inflation is high and unstable and the tax system does not contain provisions for inflation adjustment. However, state enterprises have often been taxed with extremely high rates and on profit measures which were often negotiated and arbitrary. The profits tax was often the result of a bargaining process reflected in the annual financial plan, which comprised the amounts to be paid on account of taxes and payments to specified funds. The rates were often progressive with respect to some measure of "rentability" and could go as high as 100 percent when the rate of return (as measured) exceeded a given limit. There was, thus, a great disregard for efficiency considerations. In fact the tax was mainly an instrument of resource mobilization and a way of recovering past investments. More efficient enterprises were taxed more in order to subsidize less efficient ones. 15/
The state was both the tax collector and the only shareholder in the state enterprises so that it could determine what proportion of the total revenue (including amortization) of the enterprise it would appropriate. Often, it appropriated more than the objectively measured profits. Profits taxes were equivalent to a combination of taxes on enterprises and dividends distributed in a market economy. 16/ Profits taxes left very little incentives for the enterprises to become more efficient and raise profits. Efficiency was not rewarded by larger retained profits that could be used for additional investment or for increasing the incomes of workers or managers, but resulted in larger transfers to the government. 17/
Price liberalization and privatization will require profound changes in the taxation of profits. They would require that taxable profits be as close as possible to an economic definition, and, more importantly, that taxable profits be an objectively defined concept, and that tax rates are reasonable and determined in the law. Higher productivity, by generating higher profits, must convey economic advantages to the enterprises.
Once the change to a Western style type of profit taxation is made, the role of the tax administration will also have to change since it would be responsible for determining the accuracy of the tax declarations under situations where profits are measured on the basis of complex but objective accounting conventions and much information (e.g., on prices or sales) is no longer easily available. Moreover, just as managers will want to maximize profits on behalf of their enterprises, they will also want to minimize tax liabilities. The tax administration must have the skills to challenge the taxpayers when their declarations do not appear to be correct and must have the power to penalize them when they become delinquent. In short, an arm's Length relationship with enterprises needs to be established.
3. Payroll taxes
There is not much to say about payroll taxes. These are not very different from the payroll taxes in Western countries. Unlike the profits and turnover taxes, payroll taxes have been imposed with criteria similar to those used by Western countries and the definition of payroll is similar. These taxes have been collected mostly from state enterprises often as a proportion of their payroll. 18/ Since payroll costs were often met by cash transfers from the state banks, the payroll tax could simply be withheld by the banks. Once again this was an efficient and simple system that did not require complex administrative procedures to administer. Evasion here was almost nonexistent. A market economy will bring the need to measure correctly the size of payrolls. Tax evasion may induce companies to underreport the size of their wage bill. 19/ Also, as real interest rates become positive, companies will have incentives to unduly retain the proceeds of the witholding tax. Thus, once again, tax administrations will need to be strengthened.
4. Personal income taxes
Under traditional central planning the desirable distribution of income was supposed to be achieved through policy decisions aimed at setting wages, at investing in priority sectors (as seen by the policymakers), and at setting consumer prices so as to benefit those with lower cash incomes. Private initiative was strongly discouraged through regulations, through the socialization of the means of production, and through prohibitive tax rates on incomes from certain activities. In some cases (for example, for interest incomes when real interest rates were negative), the taxation was implicit and could exceed 100 percent. 20/ In other cases, such as rents, the effective rates could also exceed 100 percent through a combination of high tax rates (at times exceeding 90 percent) and too limited deductions for expenses. Income from private business activity was legally taxed at very high rates though, in fact, the taxation was often based on presumptive criteria. These taxes were largely negotiated with the taxpayers. Wages were generally taxed either with proportional rates or with mildly progressive rates. Normally, the net result was a large number of schedules and highly uneven treatment of taxpayers, which was made worse by the discretion granted to regional and local authorities in the granting of tax exemptions.
For example, in Bulgaria the marginal rate on wages and salaries was 14 percent, on incomes for artists and scholars it was 50 percent, on "unearned income" (such as dividends) it was 81 percent, and on income from private business activities it was 85 percent. In fact, since the incomes of individuals came largely from wages and salaries much of the personal income tax revenue came from this source. For example, in Czechoslovakia, although the top rate on wage income was 20 percent while that on nonwage incomes was 80 percent, wage incomes contributed 95 percent of the total revenue from personal income taxes.
There were other taxes, for example, those on agricultural properties and on motor vehicles or, occasionally, on imports, but these generated little revenue so they are not discussed here. 21/
III. Main Features of Tax Reforms
The desire to restructure these economies toward a market system, and the realization that such a restructuring would have major implications for tax revenue, have prompted these countries to begin reforming their tax systems. All of them, to varying extents, have recently made significant changes. Hungary has been at the forefront of this movement, having started the process in the mid-1980s. This country now has a tax system which, in spite of some shortcomings, is broadly similar to the tax systems of Western and, particularly, EC member countries.
1. Changes in turnover taxes
The first and most important area for reform has been the turnover tax since this tax would be the one most affected, directly, by the restructuring of the economy. The changes in this tax have followed a fairly similar pattern. First of all, these countries have tried to reduce or eliminate the turnover taxes levied with negative rates by increasing the retail price of many products or, in some cases, by directly subsidizing state enterprises. Second, the nonparametric nature of these taxes has been reduced or discontinued since these taxes would no longer serve as a tool for the plan. In some of these countries, the rates of these taxes have been changed from de facto specific and variable, to ad valorem and, at least until the next legislative change, parametric. These rates are now determined by tax laws rather than resulting largely from the pricing decisions of planners. These new, ad valorem, rates are expressed either as shares of wholesale prices or of retail prices. In either case, they are collected at the production stage. The change from specific to ad valorem rates is important because it allows free movements of prices at the retail and/or the production level.
The third major change has been a drastic reduction in the number of rates while maintaining the general character of the turnover taxes. For example, Bulgaria has reduced the number of rates from about 2,000 to 43 and is planning to reduce them further to 4; Romania has reduced the rates to 20; and, Czechoslovakia to 4. Fourth, the spread among these rates is being progressively reduced although it still remains much too high. Finally, there is a move to extend the turnover tax to all enterprises rather than limiting it to the state enterprises. The administrative implications of this latter change are very important since, in a situation of rapid growth in the number of private sector establishments, it would considerably expand the number of taxpayers raising questions about the ability of the current tax administrations to cope with these increases. It would, thus, be necessary to exempt from these taxes enterprises with total sales lower than a given limit. This obviously requires controls to ensure that this limit does not become a porous or soft one.
Several of these countries did not have excise taxes so that particular products which, for health or other reasons, called for higher levels of taxation were subject to higher turnover tax rates. The traditional items generating large excise tax revenue in Western countries (alcohol, tobacco, and petroleum products) also contributed a very large share of total turnover tax revenue in these countries. In the Soviet Union and in Poland, for example, this share exceeded 50 percent.
Finally, another identifiable tendency is the widespread intention to introduce value-added taxes. This tax, together with the use of excise taxes, would replace the turnover taxes and would move the tax systems of the Eastern and Central European countries closer to those of the European Community thus facilitating the way for eventual membership. A value-added tax is already in existence in Hungary where it was introduced in 1988. 22/ Poland, Romania, Bulgaria, Czechoslovakia, and the Soviet Union are all planning to introduce value-added taxes in the next two to three years.
2. Changes in profits taxes
Significant changes are also being introduced in income taxation. Profit taxes represent a very high share of GDP in the countries of Central and Eastern Europe. 23/ As discussed earlier, difficulties with this tax have arisen from both the definition of profits and the non-parametric value of the tax rates. This nonparametric nature is in part the result of the fact that the government is also the sole shareholder and, thus, feels entitled to appropriate part of the "after-tax profits." 24/ These countries are now paying a lot of attention to the possibility of making this a tax levied with parametric or stable tax rates on an objective definition of income. 25/ They are also more concerned with increasing efficiency and reducing distortions.
The recent reforms, while generally in the right direction, have not gone far enough in achieving these objectives. Accounting and conceptual difficulties are likely to remain and the concept of efficiency is still not well understood. Profits, especially if occurring in the private sector, are likely to be seen with a high degree of suspicion and the idea that higher profits are often a worthwhile objective (if they are not tied to monopoly) is not a popular one. For example, in the Soviet Union, although the normal tax on the profits of enterprises has been reduced and unified at a standard 45 percent rate, a 90 percent marginal "excess profits tax" rate has been imposed on profits above a notional average for the industry. 26/ Tins, of course, would reduce the incentive by the enterprises to achieve above average profits. In some of these countries there has been the view that profit taxes should be related to the rate of return to investment rather than to the size of the profit, the implication being that a higher return is not desirable.
In all of these countries there have been recent reductions in the rates at which company profits are taxed. For example, in Czechoslovakia, the rates were reduced in 1989 from the 75-85 percent range to 55 percent. In Poland and Hungary the rates were unified at 40 percent as of 1989 or 1990. 27/ However, because of rules related to depreciation, loss carryover, and the treatment of other items in the balance sheet of enterprises, the taxes on enterprise income remain very high. Because of this, and partly to encourage foreign investment, foreign enterprises and joint ventures have been provided tax holidays and other incentives and separate tax regimes (including tax rates). This has given rise to some abuses as the "foreign investment" may be domestic capital that goes abroad and returns as foreign investment. Special treatment continues to be provided to particular activities such as agriculture, food processing, etc. Future reform must aim at a better Leveling of the field at a lower level of taxation.
3. Payroll and personal income taxes
The foray into a market economy has raised questions about what kind of taxes should be levied on the incomes of individuals. Should these countries follow the popular Anglo-Saxon tradition of taxing personal incomes through global income taxes, or should they follow the older Latin or Mediterranean tradition of maintaining distinctions through a schedular approach? Another question is how high should the rates be?
As in other areas, Hungary has led the way in reforming the personal income taxes with the introduction, in January 1988, of a "global" personal income tax with rates ranging from 20-60 percent, on 21 brackets. 28/ The rates were reduced to the 17-56 percent range, on 8 brackets, in 1989. As of 1990, the top marginal rate has been lowered to 50 percent. There were lots of problems with this tax (problems of income aggregation, treatment of family, special preferences, etc.). These problems are likely to be corrected or, at least, reduced, in the near future. One criticism that has been advanced to this tax is that it represents an "invasion of privacy." The distrust toward past governments has made some observers (for example, Kornai) question whether a progressive global income tax which requires individuals to provide much detailed information to the government can function in these countries' present environment. 29/ In other countries current proposals would reduce the dispersion in the treatment of incomes from different sources and would reduce the top tax rates to the 40-60 percent range.
As of now major increases in payroll taxes have taken place in Czechoslovakia (from 20 percent to 50 percent in 1989) and in the Soviet Union (from 12.5 percent to 37 percent in 1991). In Hungary payroll taxes are now relatively high, at 53 percent. These increases are likely to be copied elsewhere. In both Czechoslovakia and the Soviet Union broad social security reforms were one of the government's first reaction to popular discontent. Also in both countries, very large changes in administered prices were planned for the end of the current five-year plan. The high payroll taxes were set so as to take from the enterprises any gains that the price change would have given them, especially since a large part of the price increase implied falls in turnover taxes. These taxes are likely to attract attention in all countries in connection with badly needed revisions in social security and in pension schemes.
Another aspect worth calling attention to is the use by several of these countries of excess wage taxes. Enterprises have been discouraged from raising wages by more than allowed percentages by the imposition of very high taxes on enterprises granting excessive wage increase. One is reminded of similar tax-based incomes policy proposals discussed in the United States in the 1970s. It is not clear how effective these taxes have been in slowing down the increases in wages. They do indicate, however, that these governments have been losing control over the state enterprises. 30/
IV. Remaining Agenda
The previous discussion should have provided a feel for the need for fundamental reforms in the tax systems of the Central and Eastern European countries if these countries are to become full-fledged and efficient market economies. The fundamental reforms will be (a) in attitudes, (b) in the statutory characteristics of the tax systems, and (c) in their administrative set-ups. All of these will have to change if the reforms will be more than cosmetic. In the previous section recent changes have been briefly outlined. These indicate that some progress has been made but clearly much remains to be done. The reforms will be constrained by the need to maintain adequate levels of taxation and by the degree and pace of other economic reforms. The tax to GDP ratio will inevitably fall but it cannot be allowed to fall much below the public expenditure to GDP ratio. The latter is not likely to fall dramatically soon. 31/ The reforms will also be constrained by lack of particular skills (administrative, accounting, etc.).
Let us begin with the question of attitudes. The move to a market economy will require a strong faith on the part of the policymakers in the virtues of such an economy. This should be the main reason for the economic transition. Although such a faith need not extend to believing that the market is always right (clearly it is not), or that all government intervention is misguided (clearly much of it is necessary and useful), it does sharply limit the role of policymakers. It would be a major error to accept the movement to a market economy while continuing to believe that policymakers can consistently make better choices than the market. If this belief were prevalent, the policymakers would tend to replace planning with tax (or expenditure) instruments and to continue engaging in social engineering. It is, thus, important that they refrain from introducing value-added taxes with several rates 32/ (based presumably on the degree of "necessity" of a product); they should refrain from choosing winners and losers, or "essential" and "nonessential" investments, through tax rate differentials or incentives to enterprises engaging in some activities. They should limit the extent to which they discriminate among different types of personal incomes. And, they should refrain from making the rate structures highly progressive to, presumably, reduce inequalities.
One fundamental assumption of a market economy is that, to a large extent, profits and high incomes reflect positive contributions to the material well-being of society by individuals through better initiative, more risk taking, more effort, and better economic decisions. Thus, profits must be seen as deserved compensations for the pursuit of efficiency. This assumption requires that those who get high incomes must be able to retain at least a good part of them. How quickly the policymakers of these countries will fully grasp the importance of this assumption and accept it remains to be seen. It should be recalled that for decades the citizens of centrally-planned economies lived in an environment where private profits were considered as sins and where the tax system was used to kill these profits. Incidentally, the link between free market prices, efficiency, and profits must also be recognized.
One difficulty is that, during the period of transformation of the economy, many opportunities will arise for some individuals to take advantage of market imperfections (including temporary monopoly situations, insider information, etc.) to earn large incomes. These incomes do not have the same legitimacy as those which normally originate from the pursuit of efficiency in mature market economies. They will be associated with the concept of exploitation. How should the policymakers deal with these gains? Is it possible to distinguish in the tax laws between "good profits" and "bad profits"? Trying to penalize "bad profits" through the tax system is likely to justify tax reforms which may be highly deficient over the longer run. But accepting these profits through the tax system may make the population far less disposed toward, and more critical of, a market economy.
Particular developments will create difficulties for the tax system. Some of these have already been mentioned as, for example, the difficulties to the turnover taxes arising from free prices. Others are more subtle. For example, privatization and the removal of public planning will bring into existence many thousands of private activities. These activities will be difficult to tax because they will be mostly small and service-oriented and because the tax administrations will not be prepared to deal with them. At the same time, the share of total production contributed by the state enterprises is likely to fall. In other words, the share of GDP that is more difficult to tax will be the most dynamic one. This trend will make it all the more difficult to maintain a high tax to CDP ratio.
The early 1990s should see several important developments in the characteristics of the tax systems. First of all, there should be a major shift from taxes on production to taxes on consumption. The share of value added at the wholesale and retail level will likely grow. This factor as well as the need to keep indirect taxes fairly neutral will require the change from collecting taxes from a few thousand large state enterprises to collecting taxes from a far larger number of shops and enterprises. The relative role of excises is likely to grow, first, to exploit inelasticities in consumption and, thus, to minimize welfare losses; second, to generate some extra revenue; and, third, to achieve the same goals as in market economies (discourage consumption of tobacco and alcohol, make car owners pay for benefits received through the use of roads, etc).
Import duties can and, perhaps, should also contribute to total revenue especially in the period of transition. There must be scope for significant revenue-raising tariffs to replace quantitative restrictions as these are dismantled. Import duties could buy time for the government to reconstruct the domestic tax system. They could be dismantled gradually as the domestic tax effort strengthens and competitiveness improves.
Another important development will be the shift from taxes on the incomes of enterprises to those on the incomes of individuals. In the market economies (at least in industrial countries) a large proportion of all income taxes collected has come from taxes on individuals. In these economies the taxes on enterprises are, on the average, less than one fifth those on individuals. In centrally-planned economies a large proportion has come from few enterprises. This proportion will have to change since, once again, the large enterprises will lose ground and the cash incomes of individuals and small personal businesses will grow.
All of these developments will have very important implication for the statutory structure of the tax system and for the organization of the tax administrations. The tax administrations that exist in these countries have served them well in connection with their traditional tax systems. They would be inadequate to cope with some of the developments outlined above. New administrations should be created. This will not be easy because, unlike tax laws that can be copied from other countries, tax administrations do not lend themselves to reproduction through cloning. This is an area where so far progress has been very slow but it is the area which will largely determine whether the transformation of the tax systems of these countries will be successful. This is one basic reason why the statutory changes must be as simple as possible. The more complex these changes are, and the more objectives the policymakers try to promote through the tax system, the more likely it will be that the tax administrations will prove inadequate to cope with them.
Limited administrative capacity should make policymakers choose simpler alternatives—VATs with one rate, exemptions rather than zero rating, taxation of individuals rather than families, 33/ and so on. The role of banks in the collection of taxes in the new system must be studied and the design of adequate administrative mechanisms must be developed. The introduction of computers must follow the clear establishment of an adequate administrative structure rather than precede it. 34/
Finally, a word on foreign advice is in order. At this time work on Central and Eastern Europe is very much in fashion and many people are volunteering, or attempting to sell, their advice to the policymakers of those countries. Some of this advice is likely to be amateurish and damaging. It is important for these countries to be careful to screen the technical assistance they receive to ensure that it is in their best interest.
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Fiscal Policy and the Economic Restructuring of Economies in Transition
Tax Policy Options for a United Germany
Mobilization of Savings in Eastern European Countries: The Role of the State
Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
Trends and Future Directions in Tax Policy Reform: A Latin American Perspective
Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities
Fiscal Reform Over Ten Years of Transition
Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
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VII: Tax Reform and IMF Tax Policy Advice
Chapter 7 Scope for Reform of Socialist Tax Systems
PART IV Practice: Economies in Transition
4 Tax Reform in Russia
6 Recent Tax Policy Trends and Issues in Latin America
III Priorities for the Modernization of the Tax System
How to Design Tax Policy in Fragile States
III: Domestic Consumption and Production Taxes
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Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues


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Q: Problem with date formats in JavaScript with different browsers I am working with dates in an RSS feed, but am finding differing results when using the code below in IE, Chrome and Firefox:
new Date('2001-01-01T12:00:00Z')

Firefox is happy with that, but Chrome and IE return Invalid Date.
I thought I'd try replacing the T and Z as follows:
new Date('2001-01-01 12:00:00')

This time Chrome is happy with that, but Firefox and IE return Invalid Date.
Any ideas what I should do to get a date object in all browsers with this format?!
Many thanks,
Tim

A: Can you try:
new Date(2001,0,1,12,0,0)

This means:
new Date(year,month,day,hour,minutes,seconds)

A: You could also try using Date.js - an open source javascript date manipulation library.

A: This works on all of the major 5 browsers and causes all browsers to recognize the time as GMT/UTC rather than local time (the Z suffix means the time is UTC):
new Date('2001-01-01T12:00:00Z'.replace(/\-/g,'\/').replace(/T/,' ').replace(/Z/,' -0'))

I thank mplungjan for his answer.

A: This works in all browsers on my box - try it in the console:
alert(new Date('2001/01/31 12:00:00'))

so
new Date('2001-01-01T12:00:00Z'.replace(/\-/g,'\/').replace(/[T|Z]/g,' '))

IE8, FF3.6, Safari4, Chrome

redpajama_set_name: RedPajamaStackExchange


text:
FIVB world champions Humana-Paredes & Pavan prevail on American sand
Jumping for Joy after winning Sunday on American sand in southern California is Melissa Humana-Paredes (left) as Canadian partner Sarah Pavan waits to hug her championship partner.
Manhattan Beach, Calif., USA, August 18, 2019 - In a rivalry that has become as intriguing as the race for the Tokyo 2020 Olympics, Melissa Humana-Paredes and Sarah Pavan and April Ross and Alix Klineman continued to build the hype.
In another enthralling chapter on Sunday, reigning FIVB World Champions Pavan and Humana-Paredes had just enough to outlast Ross and Klineman in the championship match of the legendary AVP Gold Series Manhattan Beach Open, 2-1 (28-26, 16-21, 16-14), a struggle between the world powers that lasted 1 hour, 18 minutes.
It was the first victory on the AVP tour for the Canadians and they earned their plaques on the historic Manhattan Beach Pier, where all champions of a tournament that began in 1960 years ago are enshrined.
"It means a lot to create history and be immortalized on the pier," Humana-Paredes said. "One of the things you hope as an athlete is to leave a legacy behind and I think we're doing that."
It's been a summer of love for the Canadians, who captured the world title in Hamburg in July with a finals victory over Ross and Klineman. They also won on their home sand in Edmonton. They returned to Europe and captured the Vienna Major 5-star two weeks ago.
The teams entered the week with Ross and Klineman, the defending Manhattan Open champions, ranked No. 1 in the world with Pavan and Humana-Paredes ranked No. 2.
"Melissa and I grew up watching this event on TV in Canada and it was always our dream to play here," said Pavan, who lives virtually right next door in Hermosa Beach. "We've had a lot of battles with April and Alix so we knew it would be really tough but to be able to play on this environment and to get our name on the pier at a place where we now call home is unbelievable.
"This is an iconic event and some of the greats in beach volleyball history have won this. To be able to join them with our name on the pier is incredibly humbling and it keeps us really hungry for more and looking to next summer."
This was the fifth meeting between the teams in 2019. Klineman and Ross have scored victories in the AVP Huntington Beach final, the FIVB Itapema Open (Brazil) final and the FIVB Tokyo Open quarterfinals.
"This summer's been wild," Pavan said. "So many firsts, so many dreams coming true, making history for our country and just for volleyball, for our careers and this is icing on the cake. When we found out we had the opportunity to play here, we were so excited."
The series between the teams is now tied at 4-4. It was the first defeat on the AVP tour for Ross and Klineman, who were seeking their sixth consecutive title on the American domestic tour and had a 30-match win streak during that run ended.
Ross and Klineman declined to comment to the media after the match.
"They've had a great run. They are, in my opinion, the best American team, I don't think anybody can argue that," Pavan said. "They've gotten better year after year that they've been together and they are solidifying their legacy on the AVP and if there can be a little rivalry developing, that makes it fun for everybody."
In the men's final, Trevor Crabb and Reid Priddy made their own history. Playing together for the first time, each won their first AVP event and cemented a legacy of their own.
Reid Priddy (pictured) wins on the American domestic tour Sunday with new partner Trevor Crabb
Two weeks ago, Crabb was playing with Tri Bourne in Vienna, but Bourne broke a bone in his hand on the final play of an elimination victory. Priddy had been playing with veteran Theo Brunner, but the players parted after disappointing results.
After only three practices together, the duo went 7-1 in the three-day, double-elimination tournament and defeated Casey Patterson and Chase Budinger, 2-0 (21-15, 21-19). Patterson and Budinger were coming off a victory in the previous AVP event in Hermosa Beach.
"Couldn't ask for anything better for No. 1," Crabb said. "This is the tournament everyone wants to win, I think it's the greatest beach volleyball event ever, so prestigious, and to have our names on the pier forever, there's nothing like it."
Priddy, who has built his own legacy with the United States indoor team (Gold in Beijing 2008 and bronze in Rio de Janeiro 2016) before switching full-time to the beach, was playing in his 46th AVP event but had never finished higher than third.
Before they became teammates, Crabb, 29, and Priddy, 41, were more known for their semi-feud when they took the court against one another.
"It's so perfect, it's just great," Priddy said. "We buried the hatchet a long time ago. I didn't fully understand where he was coming from and once I saw him . . . one thing I noticed is one guy stands out above everybody.
"I've never seen him mail a point in. He never mails it in. If he's down by six, I've never seen him give up. I went up to him a year ago and said 'Hey, I have respect for you. I don't like how you act sometimes across the net but you play harder than anybody out here.' And I value that more than anything."

redpajama_set_name: RedPajamaCommonCrawl


We may never know what is going on in the mind of a caterpillar. What we do know is that its singular purpose seems to be the devouring of every leaf in its path until such time that it stops eating, hangs himself upside down and spins around itself a silky cocoon. Within about two weeks, the caterpillar breaks out of its self-imposed prison emerging as a beautiful butterfly.
FIRST, it's about devoting our time to nourishing our minds with the word so that we can go through our own metamorphosis.
Peter said, "As newborn babes, desire the sincere milk of the word, that ye may grow thereby:" [1Peter 2:2] He uses the metaphor of a newborn babe to express the same idea, that of devouring the word of God to grow and to change.
THE SECOND typical lesson is about transformation. Romans 12:2a states; "And be not conformed to this world: but be ye transformed by the renewing of your mind," The Greek word 'transformed' is 'METAMORPHOO' which means to change. Just as the caterpillar goes through a metamorphosis, we also go through a transformation through the 'renewing' of our minds. This involves taking what we have devoured of the word and pondering it, thinking on it and learning it so that it causes that renovation of our mind.
THERE IS ANOTHER LESSON we can learn from the caterpillar, it is the lesson about sharing. You see, the butterfly acts very much like bees in that they are pollinators for plants. Without the likes of these creatures, there would be no plants, no flowers and no food. In addition to this vital role, they are beautiful and share with us the splendor of God's handiwork.
The lesson on sharing is, for me, the more fantastic of the lessons. The key to incredible and lasting growth is to share what you learn. Sharing has a certain transformative effect on the one doing the teaching.
As scary as it is, talking to people about God, Jesus & the Word has a powerful effect on your own personal growth. When you teach 10 separate people about the Gospel, they only hear it once, whereas you get to HEAR IT 10 TIMES! Every telling of the Wonderful Story of Love strengthens the next.
Another incredible benefit to you is when they oppose you with their denominational views. In your struggles to learn how to answer each one [Col 4:6] you become even stronger and more knowledgeable. These are the keys to lasting knowledge; teaching it and defending it.
Each time you share the Good News, not only will you continue to be transformed, but the other person may as well. You may have caught them at the right time or because of your own relationship with them your words penetrated their otherwise closed heart.
Why else should we develop the transformative mindset? In the same principle that tells us to use it or lose it, it also teaches that we shall receive even more than what we already have!
The amazing thing about teaching is also found in love. It's said that to receive even more love you must give it. The more you give, the more you get of love AND SHARING.
The bigger & better you get enables you to give even more, and the more you give, the more you will receive.
God, speaking through the prophet Isaiah, was very angry with His people because of their poor choices. It wasn't as if He hadn't given them clear direction on making good choices. God gave them, and us, all that we need for life and godliness [2Peter 1:3]. Look at what He spoke to the children of Israel about repentance and turning back to Him.
1-10 God had given clear direction to the children of Israel before He brought them into the land. If they chose to obey His commands, He would have compassion on them, protect them from their enemies and give them prosperity.
11-14 He tells them that His commands are never too difficult, never too far away, but are accessible by all so that they can keep it.
15-20 Here He makes a contrast between the BEST CHOICE and the worst. To Love the Lord thy God is the BEST CHOICE, and to walk in His ways and to Keep His commandments, statutes and judgements. By this He gives a promise of blessing.
However, by making a BAD CHOICE, that is, to turn away from hearing His commands, to worship false gods, then He will DENOUNCE them, remove His protection and not allow them to keep the land.
In verses 19-20, He makes it clear about the two basic CHOICES. Life is to CHOOSE GOOD, which is serving Him, or CHOOSE BAD, which is death. Choosing wrong is a matter of life or death.
THESE 2 BASIC CHOICES ARE STILL BEFORE US. Peter said, "We ought to obey God rather than men" [Acts 5:29]. Jesus said, "If any man serve me, let him follow me; and where I am, there shall also my servant be: if any man serve me, him will my Father honour" [John 12:26]. Do you see the connection of God's blessing to the one who follows?
Don't be confused, all this is to point out that we have free will. Just because we have choice doesn't mean that God will accept that choice when we go against His commands. We can choose to ignore them, and when we do, we will pay the consequence of our BAD CHOICE.
God is not, as some suppose, a micro manager. He isn't deciding whether you go to a specific place or another. He is letting you make those decisions. Those TWO BASIC CHOICES are ever before you. To do GOOD or to do BAD.
WHAT ARE PEOPLE THINKING? How come people don't understand God's will? We tend to tell people what is good in our own minds, rather than finding out what truly is good.
In life, there are two kinds of attitudes, a right one and a wrong one. God has said that we should have an attitude that desires to read His word. Reading the Bible is an important task. It is so important He had it written so we can understand His will, and His commandments. 1Co 2:12 "Now we have received, not the spirit of the world, but the Spirit who is from God, that we might know the things that have been freely given to us by God." Also in Eph 3:3-5 "How that by revelation He made known to me the mystery (as I have briefly written already, by which, when you read, you may understand my knowledge in the mystery of Christ), which in other ages was not made known to the sons of men, as it has now been revealed by the Spirit to His holy apostles and prophets:" We need to read or hear, we need to know, what God's Word says, for it reveals His will for us. Everybody's destiny will be determined by whether we understand and obey those words, the Bible.
To meet fulfilling this command we need to have the right attitude. It is our attitude which will determine whether we understand. In Matthew 13:3-8, the Parable of the Sower, Jesus taught about different hearts or attitudes toward the Word of God. The seed, which is His word, fell on the wayside, some among rocks, some among thorns and some upon good ground.
In 13-15, we find the meaning. Some cannot understand because of closed ears, eyes, and minds, Jesus explains. It states, Mt 13:13 "Therefore I speak to them in parables, because seeing they do not see, and hearing they do not hear, nor do they understand. And in them the prophecy of Isaiah is fulfilled, which says: 'Hearing you will hear and shall not understand, And seeing you will see and not perceive; For the hearts of this people have grown dull. Their ears are hard of hearing, And their eyes they have closed, Lest they should see with their eyes and hear with their ears, Lest they should understand with their hearts and turn, So that I should heal them." It's possible, with a wrong attitude, to read the word of God and be wrong because we're not seeking to discover what He wants, rather we seek to find what we want to find.
Jesus applies the prophecy from Isaiah to the religious people of His day. They had preconceived ideas about the Christ, since Jesus did not fit their beliefs, they rejected and crucified him. Why did they not understand? It was neither because God's word was incomprehensible nor because the teacher was incapable of teaching. The reason was because of a wrong attitude? Their preconceived ideas of a savior, didn't match with the word of God about His Anointed one. Neither will we understand if we approach Bible study only to prove what we already believe, or want to believe.
What you or I do with Scripture is dependent on our attitude. We need a plan. We need a way to start off with a right attitude. Your attitude determines your understanding which springs to action and it is action the Lord seeks.
Set up a time where you can read your Bible, take time to reflect and think of what is God trying to communicate rather than searching to make His word fit your belief. Determine what is involved with obeying His commands, and then plan to do it. Will you be like those in Acts 17:11?
Will you also learn from these people at Berea who searched the Scriptures daily? The people searched. This is what we do at Franklin St. Church of Christ. Join us by reading, studying, and practicing the commandments of God. Let us find this right attitude.
What is the key to effective evangelism?
IS THERE A ONE WORD ANSWER to getting more bible studies? The key to evangelism is not probing, listening, preaching, talking, assessing, pain, and especially not manipulating. The key that opens the heart is HARMONIZING.
But you'd never know that from most or our actions. Evangelism is about understanding the other person and their needs. Their fears. Their desires. And their sense of need for the Gospel. People have different motives to respond, and it's the evangelist's job to uncover them – and harmonize with them.
REALITY: No two opportunities are alike.
Ever since becoming a Christian, I've searched for magic verses, those one or two passages that answer every error. I've collected tracts with hopes that these one sheet papers could somehow win souls without much difficulty or controversy. And I've tried different methods & systems designed to lead people to obey the Gospel. Unfortunately, there's no "one size fits all" tract, verse or method. It's not that these can't work, rather that they don't always work. What I've found is that I focused too much on getting through the material rather than focusing on and HARMONIZING with the individual. One instance, a person had asked a specific question, though I knew the answer was much deeper, they couldn't hear it. I never heard from them again.
No one tract, verse or method will work all the time — BUT specific elements of any may apply. I'm NOT saying don't learn the tract, verse or method — all Bible knowledge is valuable. What I am saying is be yourself, not the method.
REALITY: People don't always respond the way you expect or hope.
Always Keep this in mind. We are all EVANGELISTS, and people are expecting us to ask for a change. Don't disappoint them. Just remember that God gives the increase and it's our duty to serve Him. When people see that in us, they will be more likely to respond.
As mature Christians, our job is to identify with the person and take what we've learned in the Scriptures to lead them to the truth about Christ, which is the only true motivation that leads to conversion. Without a conversion to Christ, there is no conversion.
Harmony is understanding, not manipulating. It's sensing the tone of the situation, and comfort level of the person — And gives them enough trust to hear.
Even though I haven't found the perfect "system of evangelism," I am still searching for "the best way" to teach. And what I have discovered along the way are elements, mostly personal (non-manipulative), that when mastered will create an atmosphere where people will listen to the Word.
Here are four elements to master in acrostic form, when mastered, are the surest (and shortest) formula to long term success. A.M.E.N. These have nothing to do with systems, manipulation, or pressure. These words, elements, and characteristics create harmony.
MEANING – Having a firm understanding of what you are saying and what you are affirming. [1Timothy 1:7; Hebrews 5:12] "If anyone speaks, let him speak as the oracles of God" [1Peter 4:11].
Every evangelist I have ever met wants to have more meaningful studies — and the best way to do that is to never manipulate. Manipulation makes people defensive, reluctant, and distrustful. Mastering these elements will make people attracted to you, like you, trust you, believe you, have confidence in you — and then — study with you.
LAST WEEK'S article began the discussion about the problems with a personal revelation from God today. These articles are a response to those who believe, feel or otherwise think that God, Jesus or the Holy Spirit is communicating with them SEPARATE & APART from God's written word.
In the previous article, we discussed the first 2 problems. FIRST, it's error and is contrary to God's word about His own revelation. TWO, is the problem of AUTHENTICITY. How are we (or you) to know that this feeling inside of you is coming from God.
Allow me to clarify something. I do believe that God is communicating with mankind, but that the communication is through His divine, preserved written word, as was shown in the last article.
The next two problems are; REVIEWABILITY & ACCESS.
First, It's all in your head. Have you noticed that not everyone is hearing these voices? You might say that it's a problem of "faith", and you'd be right. But Romans 10:17 says, "faith comes by hearing and hearing by the word of God". This means that it is YOUR faith that has trouble. For we have faith because of God's written word. "But these are written, that ye might believe that Jesus is the Christ, the Son of God;" If this "revelation" is in your head, how are we to know what God said? Furthermore, how am I to REVIEW the information? Oh, I know a way; IT COULD BE WRITTEN DOWN. Which is what God did in the first place.
Second, there's the problem of memory. A person's recollection of conversations is very poor. A study revealed that you remember approximately 20 percent of what you hear, 30 percent of what you see and 50 percent of what you hear and see together. Here's a question; How much can you recall when you have at your fingertips the entire revelation of God? Answer: All of it, because you can look through God's word continually.
Third, human communication is difficult, even under the best of conditions. But with all the communication methods available, the only one that allows for a continual REVIEW of God's word is when it is written. A WRITTEN WORD IS REVIEWABLE BY EVERYONE.
This is what happened in 2Kings 22-23. The book of the Law was found in the temple. It was read to King Josiah (22:10), then it was read to the people, both small and great (23:2) and they could obey it. Today, we can read God's word and understand the mystery of Christ. This is what made the Berean's honorable. They searched the scriptures daily [Acts 17:11].
Are you going to come over to my house at 3am to let me study God's word? What if I'm out of cell range? What about the different languages of the world? These difficulties were solved by God when He directed the inspired writers of His word to WRITE IT DOWN. 1 Corinthians 14 demonstrates the difficulties that come from oral communication. One man said to me, "you can verify what I'm saying by comparing it to the Bible." If I must go verify it with the written word anyway, why do I need you?
What does the bible say about ACCESS to His word?
Well over 100x in the New Testament, both Jesus and His Apostles refer to the written word. We could continue with more scriptures to drive the point home, but these are sufficient. The question of "WHY ARE THERE SO MANY CHURCHES" now has its answer. We're not all speaking the same thing, and the best way to become unified is when we all go back to the written Bible of God.
LAST WEEK'S ARTICLE was about a man who said, "you can't tell me that God's not talking to me!" though I could show him, through God's word, that God's not talking to him separate and apart from the written word, but he just doesn't want to hear it. He wants to do what he wants to do.
Even before the article was printed, I was hearing this excuse for sin and knew that more needed to be said. So, this article could be titled; "How to stay in sin without repenting." Allow me to illustrate the main point of this article using instrumental music (I-M) in the worship as the object.
I asked them, "I'm really good at making signs, can I bring in a neon transformer, hook it up with some wires and light up a "Jacob's Ladder" and tell everyone to start worshipping? (The Jacob's Ladder is a high voltage climbing arc, when an electric spark jumps between two parallel wires. The spark then "climbs" up the ladder.) They had to admit that a Jacob's Ladder would NOT be authorized, but still couldn't see how the mechanical instrument was ALSO unauthorized.
Are you kidding me?! You think that God is calling you to huge debt, to poverty, to financial struggle, to a career that may very well keep you unemployed? I'm not saying you need to be wealthy or to have a prestigious career to serve God, but don't blame your struggles on God.
The next time you want to stay in a sin, when a brother or sister comes to you about it say, "God has put it on my heart to be happy." Which sin? Any sin.
God DOES want you to be happy, but that happiness must be derived from serving Him according to His written word. What I've observed is that people are looking for an excuse to do what they want to do and need to ignore the written word to accomplish it.
God IS CALLING people, by the gospel. "Whereunto he called you by our gospel, to the obtaining of the glory of our Lord Jesus Christ" [2Thess 2:14]. Some will ask, "didn't Jesus say we will hear His voice?" [John 10:27] Yes, but we hear that voice through His inspired written word [1Tim 3:16-17].
Read His written word. Any feeling you have, to do something, must be measured against what God has revealed in His written word. [Ephesians 3:4]. It's only by this comparison can we determine if this "call" comes from a study of His word or if it's just in yourself.
Keep His commandments [John 14:15]. It's when we commit to a study of God's written word AND doing it that sets us on the correct path of righteousness.
Memorize His word. In many places, God has said, "Write them on the tablet of your heart" [Prov 7:3; De 6:8; 11:18; Prov 3:3; 6:21]. Peter sought to "remind" Christians. "I will not be negligent to remind you always of these things, though you know and are established in the present truth" [2Pe 1:12]. Not only Peter, but Paul, Timothy & Titus went about to stir up the brethren's memory [1Cor 4:17; 2Tim 1:6, 2:14; Titus 3:1].
Conclusion: God is speaking to us, through His written word. The only way we're going to know what God's will is for our lives is by a diligent study of His word. He's given us the authority to choose the details of our lives, as long as those details don't interfere with service to Him.
…but he already told me I can't tell him, therefore I can't.
It's sad really. Folks are so convinced of lies (I blame the false teachers in denominationalism [Mat 24:5,11]) that it's near about impossible to convince them of the truth. In another instance, I showed a "faith only" fellow 1Peter 3:21 [The like figure whereunto even baptism doth also now save us] and asked him what it meant. He said, "I know what it doesn't mean, it doesn't mean you need to be baptized!" He was already convinced of what it DOESN'T mean, that he couldn't read the words and learn the truth.
It's easier to convince a person of a lie than it is to convince them that they've been lied to.
Rather than become discouraged, the Scriptures from God teaches us that the real problem is a lack of love for the truth. "And with all deceivableness of unrighteousness in them that perish; because they received not the love of the truth, that they might be saved" [2Thess 210]. Once the moral compass of truth is gone, then all we have left is our own lusts and desires.
When the moral compass of God's true written word [John 17:17] is ignored, is it any wonder why people are all over the map with their beliefs, worship, methods for salvation and so many other erroneous ideas? Without the truth of God's written word, it becomes easy to be tossed about with every wind of doctrine.
If God is telling men what to do, separate and apart from God's word, then why are there over 30,000 different Christian denominations? Is God an author of confusion, does He mind that we're all saying different things?
For God is not the author of confusion.


text:
Jacques Reclus, né le  dans le  et mort le  dans le , est un enseignant et militant libertaire.

Membre de la famille Reclus, il vit longuement en Chine.

Biographie

Œuvres
La Révolte des Taïping (1851-1864). Prologue de la révolution chinoise, Le Pavillon, 1972.
Nombreuses traductions du chinois.

Bibliographie
 Jean-Jacques Gandini, Jacques Reclus, in Élisée Reclus, Itinéraire : une vie, une pensée, /15, 1998, 109 pages.
 Christophe Brun, Elisée Reclus, une chronologie familiale, 1796-2015, , , 440 p., illustrations, tableaux généalogiques, documents.

Notices
 Dictionnaire des anarchistes, « Le Maitron » : notice biographique.
 Dictionnaire biographique, mouvement ouvrier, mouvement social : notice biographique.
 Dictionnaire international des militants anarchistes : notice biographique.
  Libcom : notice biographique.

Liens externes

Notes et références

Anarchiste français
Jacques
Naissance en février 1894
Naissance dans le 17e arrondissement de Paris
Décès en mai 1984
Décès dans le 14e arrondissement de Paris
Décès à 90 ans

redpajama_set_name: RedPajamaWikipedia


I am taking part in the Bloggers Do It Better Challenge and this week's challenge was called the "Arm Party". Loving this due to the fact my sister and I launching our jewelry line soon and it gives me inspiration in our next designs coming along the way. I went over the top focusing on accessories and wearing a simple and chic outfit that's easy for the summer. All the above accessories are super affordable, click through and you'll be surprised :). I love to shop and love designer things, but also shop everywhere for affordable, chic items. Mixing high and low is important in keeping with a budget but I find now a days, inexpensive goods don't mean that they look cheap!
My dog, Louis, joined in on the lookbook. I love him and think he is the most adorable dog ever, but I'm biased :). Louis has always been a great photo taker and really does look at the camera when doing close ups.
It's all about the accessories kind of day. What do you think about my jewels? How do you accessorize?
Great look, love the arm party! And yes everyone thinks their dog is the cutest/ best/ smartest dog in the world! Louis is a cutie!
Love love your jewels. They dress up your simple outfit to make it va va voom!!
That's a haute arm party you've got going on there! I like the outfit and how you kept it simple to put the emphasis on the arm party! I am just so excited about the jewelry line launch, it is going to be dynamite! I usually try to keep an outfit simple and then use accessories to add accent, for years I just wore my two classic tiffany charm bracelets but not anymore… I am loving bangles and 'friendship' bracelets!
You look so beautiful!I love your jewellery!
Shop Silver Sandals, Black Flat Sandals, Gold And Silver Jewelry, Tan Slides and more. Get this widget.


May is Asian Pacific American Heritage Month! That means I can eat even more Asian food! Kidding aside, I wanted to create a list of chapter books that celebrate Asian Pacific American heritage. I've already created a list of APA Heritage picture books, so why not early and middle grade chapter books? These books run the gamut. They recall Asian Americans' rocky past in the United States and celebrate how we've integrated our Asian traditions with our American culture.
Here's some Asian American chapter books that we're adding to our reading list.
The Shark King by Technically not a chapter book, but an exciting graphic novel geared towards young boys. Set in Hawaii, young Nanaue encounters sharks and superheroes. Perfect for beginning readers. Recommended for ages 4-8.
Clara Lee and the Apple Pie Dream by Jenny Han: Clara loves her best friends, her sister, her fancy Korean dress, and the Apple Blossom Festival. With her ever changing luck, will she be able to win the Little Miss Apple Pie pageant? Recommended for ages 8-12.
Inside Out and Back Again by Thanhhà Lại: This Newbery Honor and National Book Award winning book is told in verse from the eyes of a young girl named Hà. Inspired by the author's childhood experience of fleeing Vietnam and immigrating to Alabama, this novel tells how Hà and her family escaped and how they adapted to their new lives. Recommended for ages 8-12.
Listen, Slowly by Thanhhà Lại: American born Mai is looking forward to summer vacation at the California's beaches. Instead, she must travel to Vietnam with her grandmother, who is returning to find out what happened to her husband. Mai's parents hope the trip will help her appreciate her Vietnamese heritage, but Mai sees the country as her parents' roots–not her own. Recommended for ages 8-12.
The Earth Dragon Awakes: The San Francisco Earthquake of 1906 by Lauren Yep: Based on events of the 1906 San Francisco earthquake, Yep tells the story from the perspectives of two young friends. The novel alternates between young Chinese immigrant Chin and Travis, an American banker's son. Recommended for ages 8-12.
Pacy Lin Novels by Grace Lin: These three novels follow Taiwanese American Pacy Lin as she navigates school and her town and tries to find balance between her two cultures. Order of the books: The Year of of the Dog, The Year of the Rat, and Dumpling Days. Recommended for ages 8-12.
Stanford Wong Flunks Big-time by Lisa Yee: Stanford is in big trouble. If he doesn't pass his summer school English class, he won't pass sixth grade nor will he start the A-team. Can he pull it together through his parents fights and his grandmother's nursing home move? Recommended for ages 8-12.
Project Mulberry by Linda Sue Park: Julia Soong's mother suggests that she and her friend Patrick team up to raise silkworms in order to win a blue ribbon at the state fair. Julia thinks the project is too Korean and wants a real American project, but Patrick is thrilled. Recommended for ages 8-12.
Kimchi & Calamari by Rose Kent: Joseph Calderaro's teacher has given him the difficult assignment to write an essay about his ancestors. Adopted into an Italian American family, all Joseph knows about his birth family is that he's from Korea. Recommended for ages 8-12.
The Thing About Luck by Cynthia Kadohata: An emergency whisks Summer's parents away to Japan right before the Midwest's harvest season. She and her younger brother are left in the care of their grandparents, whom the children find old-fashioned and demanding. Recommended for ages 10-14.
Weedflower by Cynthia Kadohata: After Pearl Harbor is attacked, Sumiko and her family's lives are thrown into chaos. Their family is forced to leave their flower farm in Southern California to live an internment camp in the Arizona desert. Recommended for ages 10-14.
Roots and Wings by Many Ly: Grace and her mother return to Cambodia in order to give her grandmother a proper burial. During the trip, Grace attempts to learn the identify of her father and why her grandmother left their country to live in Pennsylvania. Recommended for ages 12 and up.
What would you add to this list? I'd love some recommendations for books about East Asian American heritage (Indian, Pakistani, Bangladeshi, etc).
This is a great selection of books. I am going to have my children check them out because it would be good for them to learn a little more about the history and experiences of their Asian Pacific American friends.


IBM China Research Laboratory (CRL) is one of the IBM Research's twelve major worldwide research laboratories. It was established in 1995 Shangdi District, in the northwest of Beijing, China. In October 2008, a new research facility was opened in Shanghai to provide local partners greater accessibility to IBM Research's capabilities.
Spulber, Daniel F. (2007). "Lenovo: entering global competition". Global competitive strategy. Cambridge, England: Cambridge University Press. ISBN 0-521-88081-5.
This article is issued from Wikipedia - version of the 2/5/2015. The text is available under the Creative Commons Attribution/Share Alike but additional terms may apply for the media files.


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Pharco B welcomes the New Year with REVO.
The New Year is the perfect time for a REVO launch! Our B NOW event introduced the benefits becoming digital is bringing to the Pharco B workplace.
Our aim was to make 340 employees confident digitally, empowering them to benefit from the transformation taking place.
By DISCOVERING DIGITAL DEXTERITY, they found out how REVO can make their job easier and learnt the skills needed to boldly venture into this new era with the confidence that comes from being well equipped to rise to the challenges the future brings.


Is a Measured Approach to Supply Chain Collaboration Best?
Predictability is one of the most valuable assets in a supply chain. Arguably, the greatest threat of disruption comes from not knowing about or not properly anticipating shortages, surpluses or delays. Therefore, it would seem straightforward to equate supply chain risk mitigation with a slow-to-grow, highly researched pace that eschews snap decisions—but that's not necessarily the case.
The history of business itself underscores the need for leaps of faith and the fact that risks deliver rewards, so why should supply chain collaboration take a back seat to progress?
If decision-makers ignored the upstarts and startups, the industry-wide result would be a lot more big names eventually capsizing from the proverbial death of a thousand cuts. Why do startups—small, lean enterprises with no real capital to speak of—succeed and grab up market share from more established names? The answer is agility.
Without as much "cargo" to slow their movements, these businesses are able to make fast decisions that seize in-the-moment opportunities and turn them into profitable endeavors very quickly. The steady backbone of the supply chain isn't immune to this David-vs-Goliath story, and smart companies learn from the example by getting on board with collaboration before they have to.
It usually costs nothing to hear an idea, little more to research it. The largest investment is found in implementation. Make no mistake, though—missing an opportunity is the greatest cost of all. When you err on the side of caution too often, that missed opportunity can ripple through your supply chain, amplifying itself at every jump. A slowdown or shortage at your material provider can slow up your manufacturer, who in turn slows up your warehouse team, and so on. If you aren't calculating what this seemingly small hiccup will end up costing you in lost business, empty shelves or added work, you're not seeing the big picture.
Brad Huff of Digital Supply Chain cautions that holding your cards too close to your chest may mean you'll get left in the dust as rivals embrace supply chain innovations like cloud computing and real-time stock visibility throughout your chain. Scheduled supply chain assessment and upgrades may seem like a tidy approach that fits neatly into a long-range business plan, so why not use it? If it doesn't give you the flexibility to take those gambles, those leaps of faith as they present themselves, it's going to end up being too restrictive on your overall growth and evolution.
Innovative supply chain tech is the rising tide that's lifting all boats, and it's time to climb on board. Yes, it may mean that you and your competitors end up using the same software or even the same supplier, but better to remain competitive at the front of the race than end up out of it entirely.
Supply chain risk mitigation is undoubtedly easier when it's applied to the same legacy systems and technology you've been using for years. Risk is holistic, however, and opportunity risk needs to make your checklist as much as shortages and delays do. Supply Chain Management Review's Patrick Burnson mentions that even huge names like Oracle are getting in on the cloud computing in supply chain management trend, so it's all but officially been declared as a lasting trend. If Oracle's looking towards the future, isn't it time you considered it as well?
Ultimately, your resources and risk profile will determine how big of a step you're able to take in terms of collaboration, but taking no step at all is a mistake. Don't let supply chain risk mitigation and fear of collaboration become your albatross. Enthusiastically adopting new viewpoints and opportunities and staying competitive will be a given, rather than a goal.


text:
There is still room available at Tropicalia Woodie Resort, but you better hurry up…
To imagine what the "Tropicalia Woodie Resort" might look like, you only need to take a look at the Wham's "Club Tropicana" videoclip, shot at the mythical Pikes Hotel in Ibiza, navel of the free world during the explosive 80s, crowded with the hippest and most pop milieu of that time, which seems to be the inspiration of the song in question.
The Tin Woodman are back with new imaginaries, sounds, and choreographies that do not spare any color, image, or vision; this is the first chapter of Simon Diamond, Dave The Wave, and Tin Woodman, but it sounds like something that could have been co-written and co-produced by Trevor Horn, Dave Fridmann, and Rick Rubin: feverish and exciting, with the usual euphoric and psychedelic tints that are part of the artistic background of this Brescian musical project, with rap inserts and visionary sci-fi soundtrack-like impulses.
The theme is the freedom to be and to love as one wants – and is perfectly on time for the Pride's month – "…to perceive ourselves in relation to our most intimate desires, free from fear of the judgment from others".
An explosive release party brings us back to the wild narrative flow of the Tin Woodman, a return that marks a change of course in our Italian indie-pop scene, a universe of sounds and (im)possible worlds that will give a sound boost to their fans who were lovingly waiting for them, and to the newest one, the most demanding regarding new music sounds.
Dexter's bedroom neo-soul is one of the nicest surprises of this British summer.
Poise, an artist that from a difficult time draws an alt-rock gem of rare beauty, ready to shine for a long time.
Altar of Love is a liberating ritual that meet the expectations.
In "T.V.B. Kind Of Love", Radio Trapani tells us the end of a love and the newfound path of pop.


text: Q: How can I continue running onLocationChanged() in the background even after the app has been closed? I am building an app that silences the user's phone based on their location.  I have been trying to find out how to keep onLocationChanged running even after the app has been closed, but I have not been able to find it.  What can I do here?


text:
"National Commitment"
Crossing The Aisle
The Fraying Part 3: Action And Reaction
By Francis W. Porretto in culture, government, Usurper Regime
Through the first and second pieces, the news has all been bad. Now it's time to review the other consequences of the sociocultural assault on American norms: the ones that hold out some hope for a future of freedom and decency.
As I've written before, word gets around. What people need to know, they will know, albeit not always in time to stave off nasty consequences. Now that we have two years' worth of COVID-19 hysteria to survey, we can trace the patterns that run through it and reach some fairly confident conclusions about it all.
And Gentle Readers, be aware: when I write we in this context, I mean to include you. Yes, I have a gift for spotting causal connections, but anyone who pays adequate attention to developments will spot them just as readily…and of course, will recognize them when someone else points them out, as well. Indeed, at this point only the willfully blind could miss the patterns that political skullduggery has made in its peregrinations in our recent past. Have a list of significant elements:
Open encouragement of left-wing violence, especially in major cities;
Valorization of black criminals entirely because of their race;
Assaults on law enforcement and the administration of race-blind justice;
Aggressive promotion of racialism, transgenderism, and sexual deviance;
Distortion and disparagement of American history and values;
Propagandistic slanders of President Trump and his Administration;
"Gaslighting" and perverting or destroying the meanings of words;
Coordinated efforts to magnify alarm over the COVID-19 virus;
Contemporaneous efforts to impede research into the virus's origin;
Resurrection of an undeservedly respected medical bureaucrat to champion the "crisis;"
Unprecedented restrictions imposed in the name of "fighting the pandemic;"
Use of the "pandemic" as a rationale for destroying the integrity of the 2020 elections;
The theft of the elections themselves, with the collaboration of the mainstream media;
Use of slander and intimidation to obstruct serious investigation of the frauds;
Treatment of the 1/6/2021 protest at the Capitol Building as "terrorism" and an "insurrection;"
Immediate crippling of the American energy industry by the Usurper Regime;
Recourse to extreme deficit spending by the Regime, thereby weakening the dollar;
Coordinated action by the Regime, the media, and Big Tech to suppress dissenting opinions;
"Cancel culture," promoted by the Regime and assisted by the media;
And most recently, the frenzied beating of the war drums over Ukraine.
That list might not contain everything you've noticed. Feel free to add to it.
Not everyone has been alert to the significance of this train of abuses. However, the more alert have drawn the lesson: the Regime intends our subjugation. It will use a string of "emergencies" to "justify" the suspension of Constitutional constraints and guarantees of individuals' rights. In particular, it will suppress protests against Regime overreach and foolishness through whatever means are expedient. It's reaction to the "Freedom Convoy" aimed at Washington will prove highly instructive.
Combine the above with the sociocultural poisons enumerated in the first two essays. In sum, we have tolerated the intolerable: socially, culturally, technologically, and politically. The consequences were swift to arrive. The Intolerable, in all its awful majesty, now stands over us: censoring our speech; restricting our movements, associations, and commerce; degrading our culture; and destroying our society, our economy, and our standing among the nations.
At this point, only three choices remain to us:
Accept serfdom;
Stage an armed rebellion against the Regime;
Withdraw from the hostile culture – perhaps even physically – into protected spheres.
The third choice is the one an increasing number of intelligent Americans have been making.
I'm acquainted with a number of persons who've executed such a withdrawal. In a way, I and my wife are among them. We've cut off all contact with the channels of cultural corruption. For news, we ignore the ones with the loudest voices and look to sources that have proved reliable. We do business only with persons of like mind, to the extent possible. Our entertainment is carefully selected – and none of it comes from the broadcast media.
Others find that they must do more, especially families with minor children. Children are more susceptible to propagandization than adults. Removal from the schools in favor of homeschooling or "learning pods;" vetting of the kids' associates; refusing them smartphones; and careful supervision of their entertainment choices are all important measures for the protection of their minds. Even physically moving the family away from corrupting influences may be necessary.
Some persons are building physical retreats from the chaos. I know of at least two such efforts. The organizer of one compound has invited us to join. I've been thinking about it, though it would involve considerable difficulty and expense.
Hopeful in a way that requires contemplation is the widespread, intensified recourse to Christianity, and to parishes and ministries that have remained faithful to the teachings of the Redeemer. Christianity has always been hated by the power-lusters, for it proclaims strict limits on what they can justly do. Many "fallen away" Christians have returned to the pews, seeking there a refuge from the madness outside and a renewed armor with which to resist its assaults. There is more hope here than one might suppose after a casual glance.
The refusal to be polluted or subjugated is gaining speed. It's a good man's part to get behind it and push.
Action equals reaction. Thrust equals recoil. Newton was talking about bodies clashing with one another, but the pattern applies just as well to social, commercial, and political developments. The despoilers have made a mighty thrust against traditional American society. In consequence, it's granulating into a number of smaller societies, each of which offers a degree of protection from the influences beyond its borders. Not all such mini-societies have visible form. Indeed, some of the formless ones are of the greatest value.
The despoilers will pursue us, of course. That's in the nature of power-lust: it cannot be sated and so must perpetually seek new targets for subjugation. In particular, they'll strive to corrupt and destroy our channels of communication with one another and the alternative media we prefer to theirs. But the burgeoning awareness of the agenda involved will assist us in preparing to resist and counter further assaults…if we remain alert and flexed to react wherever a new front might arise.
So while the fraying will continue, individual segments of the American braid will retain their integrity, learn from experience, erect defenses, and prosper. At least, we can hope so.
An anecdote has it that an admirer once asked fabled economist Ludwig von Mises to describe what he foresaw for the future of the market economy. Von Mises smiled and said "I don't know…but whatever it is, it will be different." So also with a society under stress and in transition. We cannot foresee its ultimate shape; we can only know that it will differ from what we have today. The challenge is to ensure that the differences will be to the good.
Col. Bunny on February 27, 2022 at 12:59 PM
Well said, Fran. I like your bill of particulars. It's instructive to gather such points as a way of revealing the reality.
"Not no but hell no" needs to be the watch word of any and all who are aware of the disastrous trends. We all have to satisfy ourselves that we live in a slop bucket of propaganda where absolutely NOTHING communicated by a government official or agency is accepted at face value.
A healthy initiative: Main Street Initiative.
Linda S Fox on February 27, 2022 at 9:57 PM
I think it's past the time to attempt a move into a 'like-minded community'. Better to stay in place, and work with those nearby. We really don't have the time to work on building trust relationships – that takes several years, at least.
As for protecting your finances:
Diversify – this is not the time to put all your eggs in one basket
Make sure you have your wealth in different places – local banks and credit unions, some cash money (Including some hard currency – good luck on that, right now – that 'alleged coin shortage'? Fake. They just want to avoid leaving coins in the hands of people who could use them to bypass their demonitization), food storage, paid-up land/housing (or, cheap enough that you could easily make the payments). Tools for self-sufficiency. A home still, if possible – alc0hol makes a terrific barter item.
Reduce your debt. Better less stockpiled cash, and be able to put a roof over your head.
Weatherize your living quarters. Insulation, backup sources of heating/cooling.
Be able to communicate locally and at a distance without internet/cell tower access. Get an antenna for news; get a solar-powered radio for emergencies. Have a throw-away phone or two, and a hard-copy list of essential numbers.
Within your family/friends circle, have a meeting site, should TSHTF. If things go south, head there with your bug-out bags. Have GMRS radios available for traveling in convoys.
Don't forget drills. Practice regularly.