THE IMPACT OF MARGINAL BUSINESS TAXES ON STATE MANUFACTURING

We estimate the impact of manufacturer business taxes on value added during the 1990s for 15 manufacturing sectors in 20 U.S. states. When the tax climate is properly measured as the potential liability arising from new investment in a state, we estimate that a 10 percent reduction in the effective tax liability is associated with a 3.5 to 5.3 percent increase in value added for the state's targeted manufacturing industry. When we isolate the value of industrial incentives from the basic tax system in our theoretically preferred marginal tax measure, we find that a 10 percent reduction in liability achieved by way of lowering taxes is associated with a 4.5 percent increase in value added while an equivalent reduction achieved by way of increasing incentives is associated with only 1.2 percent industrial growth, the latter elasticity not statistically different from zero.     

Value systems and the archaeological resource

The paper deals with the various values held by people for the heritage, specifically the archaeological heritage. Attention is directed away from economic values towards sociological interpretations – sets of assumptions, beliefs and knowledge‐sets which may be termed ‘value systems’. Such value systems underpin and inform individual and collective attitudes and, by implication, approaches to the physical and experiential environment. After examining the nature of value systems and gradients, the paper identifies three main value gradients with reference to the archaeological resource. These may be characterised as: use value, based on present requirements, option value, based on future possibilities, and existence value, which acknowledges value ‘because it is there’.     

Things Are Us! A Commentary on Human/Things Relations under the Banner of a ‘Social’ Archaeology

The author discusses the confusion concerning the transition from the mesolithic to the neolithic in Southern Scandinavia, and the relationship of this confusion to the chronological, evolutionary classification system employed at present. He suggests the advantages of using a systemic approach instead. As little is known of the actual economies operative at the time, the hypothesis is suggested that agriculture did not only spread from the southeast, but was actually being developed by the indigenous populations at the time of the arrival of previously domesticated plants and animals. Several methods of testing this hypothesis are discussed.     

Early Construction of a Maya Sacred Landscape: The Sector Y “E-Group” of Nixtun-Ch’ich’ (Petén,Guatemala)

The southern lowland Maya city of Nixtun-Ch’ich’ exhibits an atypical gridded layout imposed in the Middle Preclassic period (800–400 b.c.). Sector Y, in the monumental core, consists of a two-part sub-structural platform with an “E-Group” quasi-astronomical architectural complex (Platform Y1) and a deep natural depression or fosa, Fosa Y (Platform Y2). Earliest construction began with bedrock leveling, probably around 1100–1000 b.c., followed by late Terminal Early Preclassic and transitional Terminal Early to early Middle Preclassic building, subsequent massive Middle Preclassic rebuilding, and Late Preclassic enlargement. Excavations in Sector Y provide evidence of the early phases of construction of a sacred landscape proposed to have been based on a mythical creation-crocodile’s back. More broadly, this work contributes to studies of early societal complexity and urbanization in the Maya lowlands, in Mesoamerica, and beyond.     

The silent encroachment of the frontier: A politics of transborder trade in the Semliki Valley (Congo–Uganda)

This article is about the frontier as a political place. Through a discussion of unofficial cross-border trade in the Semliki Valley (on the Congo–Ugandan border), it describes how people, despite the ruining effects of delocalization and state privatization, continue to reproduce their life worlds as places, which eventually makes them the matrix of new political constellations. This silent encroachment of the Congo–Ugandan frontier is marked in turn by a prolonged silent, and at occasions loud, advancement on existing power configurations that profoundly questions ruling modes of classification and standards of evaluation. In the article, this encroachment is illustrated mainly with regard to the imposition of tax and the control over people's mobility—both a quintessence of (post)modern state building. At the end of the day, the analysis of meanings and processes attached to this everyday life on the Congolese–Ugandan border illustrate quite clearly how people, notwithstanding the structural and technological forms that direct and mould their world, can also progressively challenge conventional notions of political and economic power, and simultaneously introduce new notions of where politics is to be found and what it is. It is probably this ambiguous role, of hidden smugglers with open official ties, of “rebel” entrepreneurs seeking high political protection, that sustains the transformation of politics at the Semliki border crossing. Contrary to previous wisdom however, such emerging regulatory authorities do not operate against the state, but are rather involved in different scales of political decision-making—particularly in the domain of cross-border taxation. Without demolishing the question of its power, such processes can eventually introduce a reconfiguration of post-colonial statehood that combines different and apparently contradictory legal orders and cultures, but which simultaneously give rise to new forms of meaning and action.