Theft Loss Deductions as Relief for the Small Investor

Income tax deductions for losses as insurance revisited ¬リニ

a r t i c l e i n f o Keywords: Income tax deductions for losses Private insurance Optimal income tax Kaplow (1992) shows that allowing income tax deductions for losses as partial insurance is undesirable in the presence of private insurance markets. This paper revisits the issue by considering a model that integrates Kaplow (1992) with Stiglitz (1982). We address the following question: Whethe...

Reasoning strategies for suppositional deductions.

Deductive reasoning shares with other forms of thinking a reliance on strategies, as shown by the results of three experiments on the nature and development of control strategies to solve suppositional deductions. These puzzles are based on assertors who may or may not be telling the truth, and their assertions about their status as truthtellers and liars. The first experiment shows that reason...

Theft and Loss of Electricity in an Indian State1

Utilizing data from the power corporation of Uttar Pradesh, India’s most populous state, we study the politics of electricity theft over a ten year period (2000–09). Our results show that electricity theft is substantial in magnitude. The extent of theft varies with the electoral cycle of the state. In years when elections to the State Assembly are held, electricity theft is significantly great...

Theft and Loss from Uk Libraries: a National Survey

Land Theft as Rural Eco-Crime

Land grabbing in various forms is happening in many different parts of this globe. This involves ‘outsiders’ – nation-states as well as corporations – colluding with local domestic elites to radically alter existing land ownership and land uses. Contemporary forms of land theft take place under the guise of acquiring land for food and biofuels, and through imposition of resource extraction acti...