The Holistic Republican: Why Hippies Should Give the Right a Second Look

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Richard Allen

You alkaline-water drinkers. You Goop readers with your mushroom face masks and your vampire sprays. You don't believe me? How many yoga studios come up in Google Maps when you open it?

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How many of you have seen a slice of sprouted-grain bread? The hippies may not have won immediately—we prefer leadership through consensus over single-minded will to power, feel me? Their most cherished obsessions—sustainability, solar panels, downward dogs, mindfulness, mushroom masks, farm-to-table, biodynamism in wine and all else—are all the ideological and practical offspring of what was considered a threat to regular America in the '60s.

Is Mercury in retrograde not as close as many of us come to religious belief anymore? Or, here's a novel idea: Maybe it's because hippie values are enduringly good. Preserve the environment, treat your body well and the people around you well-er, chill out, be tolerant, don't tread on others, be compassionate, even to yourself. These are, I would argue, not values that belong to one end of the political spectrum.

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They're human values. And hippie-ness was always more about values than about gaining power, so it makes a kind of sense that Transcendental Meditation is the legacy of the era, not President McGovern. Either way, you know it's true. Marijuana is ascendant, people.

Image 1 of Back to Gallery. Most Popular. There's nothing to applaud here. A disastrous wine spill. And now, a country club is suing its own waiter. Bay Area bus drivers weigh in. SDSU student, 19, dies after attending frat party. Boolell's comments indicate that he is not willing to be bullied into an agreement by his Indian counterparts. This is a pragmatic approach, and one that is backed up by the minister's claims that there has been effective exchange of information between the two countries on cases over the last three years — some of which were even outside the framework of the double taxation avoidance agreement.

However, with taxpayers and their advisers fearing the uncertainty that a renegotiated treaty would bring, it is still doubtful as to whether one will materialise. Whatever happens, though, Boolell will be influential in determining the outcome of any future discussions, and therefore in determining the future for many multinational taxpayers investing into India.

Camp David is synonymous in the US with hosting international dignitaries while David Dave Camp is a name now heavily associated with international tax policy. Camp was appointed chairman of the House Ways and Means Committee — one of the oldest and most powerful committees in the US House of Representatives — in As the head of one of Congress's two tax-writing committees — Senate Finance is the other — Camp is one of the most influential policymakers in Washington.

Two of Camp's signature issues have been about making the US more competitive by lowering and simplifying tax rates for individuals, families and employers; and promoting the production and use of alternative energy. He is also a key figure in attempting to move the US away from its somewhat archaic system, compared to other jurisdictions, of worldwide taxation.

The House is serious about creating a climate for job creation and transitioning to a territorial system is a critical component of comprehensive tax reform," he added.

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Paul Caron started out as a legal academic, which he still is, but is as well known now as the author of the TaxProf blog, which he launched on April 15 The TaxProf blog had , page views in its first year, it has between 3. Everyday Caron picks news and information for and about tax professors, such as their latest lectures and articles, notice of pieces about tax in the specialist and general media; signposts to academic conferences and events held by think-tanks, as well as statistics about the best law schools and the most downloaded academic articles.

Caron traces the origin of the blog back to his interest, when he first became a professor in the early nineties, in the effect technology was beginning to have on legal education. He then went to start an e-mail listserv — "about the only email list that has worked" — a closed list of about US and overseas tax academics, before going on to edit tax journals on the online SSRN Social Science Research Network.

The success of the blog means Caron is in demand for his views on the tax topics of the day. He says he gets calls almost every week from reporters: "I just don't have time to respond to everything. A benefit of doing the blog is the type of people it brings Caron into contact with. One-third of my contact comes over the blog and people sending me stuff.

It makes me blog much better. People from the Department of Justice, the Hill and the Tax Court send me content, though not for attribution. As for the future of the blog, Caron said he had a plan to ask others to contribute to ease the burden, but that he has not done that yet. When Chidambaram took over from Pranab Mukherjee as finance minister in July, he was no stranger to the position, having previously served in the role on two separate occasions. That is not to say, though, that Chidambaram had an easy job on his hands. In the first few months of his third stint as finance minister, Chidambaram has taken the lead on a whole host of pressing issues.

He has commissioned fellow Top 50 member Parthasarathi Shome to lead an expert committee looking into two issues: the validity and appropriateness of the retroactive legislative amendment on indirect transfers and the suitability of an Indian general anti-avoidance rule GAAR.

Most of these issues are yet to be resolved, so Chidambaram's influence will increase further over the course of the coming months. Palaniappan Chidambaram : Two things come to mind immediately. The first is the new income tax slabs that I had implemented in the budget.

Or is the L.P. our best bet for making a difference?

The other big achievement was the introduction of VAT in PC : My priority in terms of business taxation is to have a stable tax regime, a non-adversarial tax administration and a fair and just dispute-settlement machinery. We need to remind ourselves of the original objectives of the DTC. I had said then — and I would like to say it again now — that the objective is not to amend the Income Tax Act, , which has already been amended hundreds of times.

The objective is to write a new Direct Taxes Code. Things are progressing, a bit slowly for my comfort, but I intend to quicken the exercise. PC: I am unable to give a date or a timeline. There are too many factors at play — taxation, friendly relations, diplomacy and, now, the slowdown in the world economy.

But I would like to make progress on the matter and trying to find a suitable mechanism or opportunity for that purpose. The finance ministers of the states have visited several countries and, I am told, have come back with the impression that wherever it has been implemented, GST has been a success. I think all are on board on the issue that GST must be implemented.

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There are some legal and practical issues that have to be sorted out and I am confident that we would be able to do so during the forthcoming discussions between the Government of India and the chairman of the Empowered Committee, Shri Sushil K Modi, followed by discussions with the Empowered Committee as a whole. PC: I cannot comment on proposed tax rates. Tax rates are determined after taking into account the economic situation at any given time.

While tax rates must indeed be reasonable, we must keep in mind that a developing country needs revenues. Over a decade ago, a concerned activist met with an accountant and asked him how companies could be made to pay the tax they owe in each country in which they operate. Back then, it might have been difficult to imagine activists such as Christensen or Murphy appearing on this list, consigned as discussions around tax justice and transparency were to development agencies and non-governmental organisations. But the financial turmoil since has changed everything.

Now limited forms of CBCR are finding their way into EU and US legislation, it has won approval from the World Bank, and its base elements underpin the work of the Extractive Industries Transparency Initiative, under which companies should commit to report what they pay to governments, governments should publish what they receive and the information should be made available to the public so they can hold both to account. Holding corporations and governments to account has been the core of Christensen and Murphy's decade-long mission to tackle tax avoidance and the tax havens that facilitate it.

One particular success Christensen points to in the last year is the OECD's acceptance that automatic, rather than by request, information exchange processes provide the effective standard for tackling tax evasion. While Christensen spearheads the Tax Justice Network's campaigning, from the deck of his daily blog Murphy's slightly looser cannon shoots down multinational companies he believes are paying less than their fair share of tax.

Corporations remain at best sceptical and at worst hostile to the Tax Justice Network's goals, but the tide appears to be changing. As long as Christensen and Murphy are swimming ahead of it, they will remain significant influences in world tax. The time for more effective coordination between transfer pricing and Customs valuation has arrived.

It has long been accepted that a close relationship exists between transfer prices and Customs valuation. However, it is only in the last few years that the pace of cooperation has quickened between the international organisations responsible for leading policy development in each area. Different parts of the same multinational may have agreed on what one should pay for a product it needs from the other, but what happens at a border. Will the price be accepted?

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What upward or downward adjustment will Customs require? How will that be reconciled at a later date? The WCO has clearly got priorities for cooperation. The organisation is also holding two events with the OECD in looking at the coordination of transfer pricing and customs valuation policies.


I hope that is the goal of revenue collectors as well. We have developed a package of tools and best practices about how to achieve this. The secretary general argues that customs and tax both help the economy: "Customs contributes economic development through trade facilitation and tax is trying to improve the investment climate without going into harmful tax competition. The commitment to working with revenue agencies in developed and developing countries is clear. The WCO has a number of capacity building initiatives under way around the world. In the latest twist to a case that has now lasted more than six years, the High Court of Zurich in June this year opted to unseal the three CDs at the heart of the matter.

Elmer says the bank tried to pay him for his silence ironic considering it rejected his first attempt to settle out of court in , but since the prosecution is compelled to investigate the crime of breaching banking secrecy, Elmer cannot settle even if he wanted to. And he does not. That is why Switzerland will not be able to silence me. Banking secrecy around the world is under attack and the net Elmer helped cast is now closing on tax evaders.

Becoming a whistleblower cost Elmer his job and the hounding he and his family faced afterwards nearly cost him his sanity, but the best martyrs do not back down if they believe their cause is just. Canada's federal budget in March caused a stir among taxpayers with the inclusion of new rules which significantly restrict a foreign-owned Canadian subsidiary's freedom to invest in a foreign affiliate. As the general director of legislation in the Canadian Department of Finance's tax policy branch, Brian Ernewein is a key figure behind the so-called foreign affiliate dumping rules.

The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look
The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look
The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look
The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look
The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look
The Holistic Republican: Why Hippies Should Give the Right a Second Look The Holistic Republican: Why Hippies Should Give the Right a Second Look

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