In a new article at CNBC, Mark Mazur, assistant secretary for US tax policy writes:
Governments across the globe are recognizing the growing support for tax fairness, and with the United States at the lead, the world community is making important progress to expose these hidden financial accounts and stop offshore tax evasion.
Over the past few years, FATCA has become the global standard for fighting international tax evasion. The U.S. has partnered with like-minded governments to find efficient ways to implement the statutory reporting requirements. Progress has been substantial: The U.S. has signed intergovernmental agreements with 22 countries, and many more have either reached agreements in substance that are awaiting signature, or are well along in the process.
Read full article here: http://www.cnbc.com/id/101452453
Please ignore the above request for assistance. I have determined how to obtain the dissertation.
You can order a copy of the dissertation as an unbound print copy or a pdf file from University Microfilms International:
The above is finally progressing. The document has been OCRed from an image PDF to a Word document with, unfortunately, many, many spelling errors. Before submitting the dissertation for plagiarism checking, the errors need to be manually corrected in Word. If there is a regular Brocker who would like to volunteer to check, say, 25 pages against the PDF and then manually correct the OCR spelling errors in Word, I would very much appreciate the support. I believe 25 pages would take about four hours. Two or even three volunteers, each doing 25 pages, would be ideal since the dissertation is about 100 pages long.
I would like to mention that my expectation is not high that sufficient plagiarized passages will be detected to be reportable to the university. The reasons include:
1) The age of the dissertation makes plagiarism checking more difficult since, if portions of articles from academic journals were copied, they may not be in the plagiarism data base.
2) The nature of dissertation, i.e., much of it consists of mathematical formulas.
3) At least some of the professors involved in the dissertation are of a high caliber.
If anyone would like to join me in this possibly quixotic venture, please post a note and I will initiate contact through a moderator. I will then send the PDF and the Word document with pages needing review and correction. Thank you.
I maybe able to convert the pdf to a better format… quality maybe a tad better then what u have… I can then change it into a epub, mobi or whatever format is needed for proofing… I can do a quick proof but proofing is totally not my forte… stupid q now… on the original format u had… where the mistakes there… if not… then I can probably do a conversion easy for u… Email me & I will discuss it with u if u are interested….
Thanks for your offer and input. I used an OCR conversion software which is supposed to be satisfactory. As an illustration, the below is an average error-filled paragraph – some pages and paragraphs are better and some are worse. As can be seen, the software characterizes many “e’s” as “c’s”, “d’s” as “<l's", etc., but at least with some level of consistency:
"Howcvcr, intcn•sting diffcrcnces occur when thc <liffcrcnt typcs facc differen t <lcgrccs of uncntainty. For 1•xamplc!, Table 2 shows that for somc paramdcr configurations,;;: <
0, which is conntcr-intuitivc to the ''ta.x system as social in:mrancc" uotion. Rdcnmce to Table 2 shows how Ulc iuccntivc dfccts of a tax systcm may overwhclm the ins11rance cffects, as in this casc. Dasically, undcr this scenario, labor snpply (L) bccomc::i much more sensitive to the dctcrminants of thc tax system as u 2 incrcascs. This is illustratcd by the rise in thc labor supply component at a faster rate as 1gets largcr. The redistribution componcnt plays a background role in these computations, incrcasing slowly with changcs in the variance of thc uuccrtain component.
At this time, I will plan to manually correct the spelling errors to get it ready for submission but appreciate your interest and offer.
Problem with ocr is that even a speck is translated… but as I said… I do have another means of doing it that may help u proof. If u want… as I threw it out to u… if u send it to me… I can give it a try & I can probably get it back to u in a few hrs… or within that day… to see if that will make it better for u and the others to read…
WSJ wrote an article on Mark Mazur, Asst Treasury Secretary, Tax Policy, in August. Here’s a comment he made that may show how out of touch he is:
The article is behind a paywall but could be available for non-subscribers by googling on the title and opening from Google:
“Inversions Push Falls to Treasury’s Tax Man”
It was of course Mark Mazur who wrote a letter to The Economist in July 2014 expressing support for FATCA after The Economist had taken it apart in two articles. A memorable quote from Mazur’s letter: