Isaac William Martin’s research while affiliated with University of California, San Diego and other places

... Подход к феномену налоговой грамотности с позиции фискальной социологии ориентирован не только на улучшение личного благосостояния, но и на аспекты социальной справедливости. Отметим, что фискальная социология в целом рассматривает фискальную политику как структу-рирующий принцип современной общественной жизни (Martin, 2020). Разработка рационального и справедливого подхода к вопросам налогообложения, социальной справедливости по отношению к налогоплательщику -темы, которые были введены в научный дискурс французским исследователем Марком Леруа (Попова, 2011). ...

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Tax literacy: An empirical study of a Russian region

... This hubristic American exceptionalism was shared by other Columbia political economists, who applied a type of economic determinism to modernization theory (Martin, Mehrotra, and Prasad 2009). Seligman famously contended that economic development defined the evolution of a nation-state's tax system. ...

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The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations’ 1923 Report

... Accordingly, White seniors may be well-positioned to advocate for their preferred life cycle amenities and services such as elder care facilities, a more accessible built environment, and daytime community programming, which could direct resources away from initiatives for (non-White) children and young families (Winkler, 2013). This hypothesis is borne out by empirical evidence that per-pupil educational spending is lower in states and districts where the school-aged population is more racially diverse compared to older generations (Figlio & Fletcher 2012;Nations & Martin, 2020;Pastor et al., 2017;Poterba, 1997), but little is known about whether similar processes play out on smaller geographic scales. More generally, when local governments use neighbourhood age structure to guide service provision without accounting for the racial composition of different age groups, racial age gaps may produce mismatches between where services are distributed and where they are needed most. ...

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The joint distribution of age and race in racially integrated neighbourhoods

... Lastly, since studies indicate that individuals and social groups with greater political, social, and economic resources are better represented in politics, we also expect that men were more likely to join the USP than women and that married and cohabiting individuals were more likely to join than those who were single or widowed (Brady et al. 1995;Lamprianou 2013;Janoski et al. 2020). It is also possible that the USP recruited more women to promote greater equality, potentially offsetting the predicted effects of gender (Marks 2004). ...

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Workers’ Descriptive Representation in the United Socialist Party, 1938–1968

... Homeownership is consequential not only for individual fates, but also for collective prosperity. States and municipalities often rely heavily on value-assessed property taxes in order to fund public goods like schools, libraries, fire departments, hospitals, and so forth (Martin 2019). ...

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Housing market dynamics of the post-Sandy Hudson estuary, Long Island Sound, and New Jersey coastline are explained by NFIP participation

... andere Ordnungen, Konventionen oder Sitten verdrängen und wie sich die daraus resultierenden Ordnungskonflikte auf die Praktiken des Steuerzahlens auswirken. Das kann Demokratisierung, Delinquenz, Subordination oder Gewalt beinhalten (Tilly 2009;Martin 2013Martin , 2018 (Gould und Baker 2002;Wagschal 2005;Ganghof 2006;Kemmerling und Truchlewski 2021). ...

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Was ist der Gegenstand der Fiskalsoziologie? Ein Plädoyer für die Kategorie des Steuerstaats

... Earmarked taxes are those placed on specific goods, services, or income for which revenue is dedicated to a specific purpose [6,8,22,23]. Earmarked taxes have become increasingly common at state and local levels in the USA across policy areas for which the public strongly supports government intervention (e.g., transportation, education) [24]. The increasing popularity of earmarked taxes likely stems, at least in part, from decreases in public support for general tax increases and declines in trust of government (especially at the federal level) [25,26]. ...

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A policy implementation study of earmarked taxes for mental health services: study protocol

... As previously discussed, we push back against that assertion. In fact, Martin and Gabay (2018) explain that consumption taxes are quite politically contentious because they are (potentially) regressive, widespread, and provide a large portion of government revenue. Kato and Tanaka (2019), furthermore, discuss various protests and demonstrations in response to VAT adoption in Ghana and Mexico (see also Prichard 2015). ...

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Aid for taxation and representation? The effect of foreign tax assistance on democracy in the Global South

... Housing is more structural than personal (Madden and Marcuse (2016):11;Martin (2017); Debele, 2019), but it is overlooked that dispositional factors can influence the housing status of residents (Debele and Negussie, 2020;Foye (2021); Preston et al. (2021); Bangura et al. (2021)). For example, residents that have money would have better privileges in housing development. ...

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Socio-demographic and socio-economic dynamics underlying housing development of urban residents in Sebeta town, Ethiopia

... (Espinoza Mejia 2024). In extreme cases, increasing property taxes may force owners to sell if the local government doesn't implement mitigation measures, such as deferred payments or limits on annual increases (Martin and Beck 2018). Technically, the challenge lies in the need for governments to manage increases in property assessments to prevent abrupt jumps in tax bills. ...

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Challenges to Equitable and Effective Land Value Capture: Lessons from Mexico City