a $155 million pay package that makes him one of the country’s highest-paid executives, added that the company would beef up the team that investigated reported misconduct, fire managers who were found to have impeded investigations and remove in-game content that had been flagged as inappropriate.

Employees said it was not enough.

“We will not return to silence; we will not be placated by the same processes that led us to this point,” organizers of the walkout said in a public statement. They declined to be identified out of fear of reprisal.

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China Says It Will Allow Couples to Have 3 Children, Up From 2

China said on Monday that it would allow all married couples to have three children, ending a two-child policy that has failed to raise the country’s declining birthrates and avert a demographic crisis.

The announcement by the ruling Communist Party represents an acknowledgment that its limits on reproduction, the world’s toughest, have jeopardized the country’s future. The labor pool is shrinking and the population is graying, threatening the industrial strategy that China has used for decades to emerge from poverty to become an economic powerhouse.

But it is far from clear that relaxing the policy further will pay off. People in China have responded coolly to the party’s earlier move, in 2016, to allow couples to have two children. To them, such measures do little to assuage their anxiety over the rising cost of education and of supporting aging parents, made worse by the lack of day care and the pervasive culture of long work hours.

In a nod to those concerns, the party also indicated on Monday that it would improve maternity leave and workplace protections, pledging to make it easier for couples to have more children. But those protections are all but absent for single mothers in China, who despite the push for more children still lack access to benefits.

when the number of babies born dropped to the lowest since the Mao era. The country’s total fertility rate — an estimate of the number of children born over a woman’s lifetime — now stands at 1.3, well below the replacement rate of 2.1, raising the possibility of a shrinking population over time.

The announcement on Monday still splits the difference between individual reproductive rights and government limits over women’s bodies. Prominent voices within China have called on the party to scrap its restrictions on births altogether. But Beijing, under Xi Jinping, the party leader who has pushed for greater control in the daily lives of the country’s 1.4 billion people, has resisted.

“Opening it up to three children is far from enough,” said Huang Wenzheng, a demography expert with the Center for China and Globalization, a Beijing-based research center. “It should be fully liberalized, and giving birth should be strongly encouraged.”

“This should be regarded as a crisis for the survival of the Chinese nation, even beyond the pandemic and other environmental issues,” Mr. Huang added. “There should never have been a birth restriction policy in the first place. So it’s not a question of whether this is too late.”

The party made the announcement after a meeting by the Politburo, a top decision-making body, though it was not immediately clear when the change would take effect. In an acknowledgment that raising the birth limits might not be enough, the party also pledged to beef up support for families, though it did not provide details.

tacitly allowing couples to have three children.

But more couples now embrace the concept that one child is enough, a cultural shift that has dragged down birthrates. And some say they are not interested in children at all, even after the latest announcement.

“No matter how many babies they open it up to, I’m not going to have any because children are too troublesome and expensive,” said Li Shan, a 26-year-old product manager at an internet company in Beijing. “I’m impatient and worried that I won’t be able to educate the child well.”

forcing women of Muslim ethnic minorities, like the Uyghurs, to have fewer babies in an effort to suppress their population growth.

A full reversal of the rules could also be seen as a repudiation of a deeply unpopular policy that the party has long defended.

“If a government makes a U-turn today in the West, it’s kind of embarrassing,” said Stuart Gietel-Basten, a professor of social science and public policy at the Hong Kong University of Science and Technology. “But in a country like China, where the same party has been in charge for 70 years or so, then it makes a statement on the policies that were implemented. And so that’s why I think any change that goes through will be quite gradual.”

For decades, China’s family-planning restrictions empowered the authorities to impose fines on most couples who had more than one child and compel hundreds of millions of Chinese women to undergo invasive procedures.

Gao Bin, a 27-year-old seller of lottery tickets in the eastern city of Qingdao, recalled how his mother had to flee to three different places just to escape family-planning officials because she wanted to keep him. He said that his mother still cries when she recounts those days.

“To be honest, when I saw the announcement of this policy, I was pretty angry,” Mr. Gao said. “I think the government lacks a humane attitude when it comes to fertility.”

Claire Fu and Elsie Chen contributed research.

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How the Coming Population Bust Will Transform the World

All over the world, countries are confronting population stagnation and a fertility bust, a dizzying reversal unmatched in recorded history that will make first-birthday parties a rarer sight than funerals, and empty homes a common eyesore.

Maternity wards are already shutting down in Italy. Ghost cities are appearing in northeastern China. Universities in South Korea can’t find enough students, and in Germany, hundreds of thousands of properties have been razed, with the land turned into parks.

Like an avalanche, the demographic forces — pushing toward more deaths than births — seem to be expanding and accelerating. Though some countries continue to see their populations grow, especially in Africa, fertility rates are falling nearly everywhere else. Demographers now predict that by the latter half of the century or possibly earlier, the global population will enter a sustained decline for the first time.

A planet with fewer people could ease pressure on resources, slow the destructive impact of climate change and reduce household burdens for women. But the census announcements this month from China and the United States, which showed the slowest rates of population growth in decades for both countries, also point to hard-to-fathom adjustments.

spirals exponentially. With fewer births, fewer girls grow up to have children, and if they have smaller families than their parents did — which is happening in dozens of countries — the drop starts to look like a rock thrown off a cliff.

“It becomes a cyclical mechanism,” said Stuart Gietel Basten, an expert on Asian demographics and a professor of social science and public policy at the Hong Kong University of Science and Technology. “It’s demographic momentum.”

Some countries, like the United States, Australia and Canada, where birthrates hover between 1.5 and 2, have blunted the impact with immigrants. But in Eastern Europe, migration out of the region has compounded depopulation, and in large parts of Asia, the “demographic time bomb” that first became a subject of debate a few decades ago has finally gone off.

South Korea’s fertility rate dropped to a record low of 0.92 in 2019 — less than one child per woman, the lowest rate in the developed world. Every month for the past 59 months, the total number of babies born in the country has dropped to a record depth.

schools shut and abandoned, their playgrounds overgrown with weeds, because there are not enough children.

even iPhones.

To goose the birthrate, the government has handed out baby bonuses. It increased child allowances and medical subsidies for fertility treatments and pregnancy. Health officials have showered newborns with gifts of beef, baby clothes and toys. The government is also building kindergartens and day care centers by the hundreds. In Seoul, every bus and subway car has pink seats reserved for pregnant women.

But this month, Deputy Prime Minister Hong Nam-ki admitted that the government — which has spent more than $178 billion over the past 15 years encouraging women to have more babies — was not making enough progress. In many families, the shift feels cultural and permanent.

projections by an international team of scientists published last year in The Lancet, 183 countries and territories — out of 195 — will have fertility rates below replacement level by 2100.

municipalities have been consolidated as towns age and shrink. In Sweden, some cities have shifted resources from schools to elder care. And almost everywhere, older people are being asked to keep working. Germany, which previously raised its retirement age to 67, is now considering a bump to 69.

Going further than many other nations, Germany has also worked through a program of urban contraction: Demolitions have removed around 330,000 units from the housing stock since 2002.

recently increased to 1.54, up from 1.3 in 2006. Leipzig, which once was shrinking, is now growing again after reducing its housing stock and making itself more attractive with its smaller scale.

“Growth is a challenge, as is decline,” said Mr. Swiaczny, who is now a senior research fellow at the Federal Institute for Population Research in Germany.

Demographers warn against seeing population decline as simply a cause for alarm. Many women are having fewer children because that’s what they want. Smaller populations could lead to higher wages, more equal societies, lower carbon emissions and a higher quality of life for the smaller numbers of children who are born.

But, said Professor Gietel Basten, quoting Casanova: “There is no such thing as destiny. We ourselves shape our lives.”

The challenges ahead are still a cul-de-sac — no country with a serious slowdown in population growth has managed to increase its fertility rate much beyond the minor uptick that Germany accomplished. There is little sign of wage growth in shrinking countries, and there is no guarantee that a smaller population means less stress on the environment.

Many demographers argue that the current moment may look to future historians like a period of transition or gestation, when humans either did or did not figure out how to make the world more hospitable — enough for people to build the families that they want.

Surveys in many countries show that young people would like to be having more children, but face too many obstacles.

Anna Parolini tells a common story. She left her small hometown in northern Italy to find better job opportunities. Now 37, she lives with her boyfriend in Milan and has put her desire to have children on hold.

She is afraid her salary of less than 2,000 euros a month would not be enough for a family, and her parents still live where she grew up.

“I don’t have anyone here who could help me,” she said. “Thinking of having a child now would make me gasp.”

Elsie Chen, Christopher Schuetze and Benjamin Novak contributed reporting.

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How US Activists Are Trying to Halt the Killing of Kangaroos in Australia

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“If we’re not doing it, the cockies will blast them,” Mr. White said, using a slang term for small-scale farmers. “They won’t stop.”

In the end, the argument over Australia’s kangaroo industry has always been only partly about cruelty and only partly about animals. It is most viscerally about whose values rule.

To Mr. Pacelle, Australia’s professional hunters are justifying harm to wildlife to get paid. To Professor Wilson, animal rights activists are engaging in “imperialism” that forces their sensitivities onto others.

The case against the kangaroo business brings with it a sense of rectitude that transcends borders. The defense is provincial; it’s less moral than pragmatic. And what’s clear, at least in outback Queensland, is that while distance can deliver perspective, it can also overlook facts and oversimplify complicated truths.

The fires that sparked calls for regulation last year, for example, were concentrated in New South Wales, hundreds of miles from where Mr. White hunts. In his state, Queensland, survey data earlier this year put the kangaroo population for the three species that are harvested at 16.7 million — a far cry from endangered.

Leslie Mickelbourgh, the managing director of Warroo Game Meats, said the soccer shoes campaign was also something of a gimmick. Though neither the government nor the industry breaks down exports or total revenue by product, Mr. Mickelbourgh said that kangaroos from Surat were mostly used for meat. The animals are increasingly seen as a more ethical alternative to beef and lamb because kangaroos do not contribute to climate change by belching out methane, and because they are harvested in their habitat.

The industry’s critics, Mr. Mickelbourgh said, “don’t understand our country.”

He was sitting in an office near photos of his father, the founder of the business, with giant piles of kangaroo skins. Mr. White, who happened to stop by, was sitting on a chair next to a banner that read “think local.”

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U.S. Activists Try to Halt an Australian Way of Life: Killing Kangaroos

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“If we’re not doing it, the cockies will blast them,” Mr. White said, using a slang term for small-scale farmers. “They won’t stop.”

In the end, the argument over Australia’s kangaroo industry has always been only partly about cruelty and only partly about animals. It is most viscerally about whose values rule.

To Mr. Pacelle, Australia’s professional hunters are justifying harm to wildlife to get paid. To Professor Wilson, animal rights activists are engaging in “imperialism” that forces their sensitivities onto others.

The case against the kangaroo business brings with it a sense of rectitude that transcends borders. The defense is provincial; it’s less moral than pragmatic. And what’s clear, at least in outback Queensland, is that while distance can deliver perspective, it can also overlook facts and oversimplify complicated truths.

The fires that sparked calls for regulation last year, for example, were concentrated in New South Wales, hundreds of miles from where Mr. White hunts. In his state, Queensland, survey data earlier this year put the kangaroo population for the three species that are harvested at 16.7 million — a far cry from endangered.

Leslie Mickelbourgh, the managing director of Warroo Game Meats, said the soccer shoes campaign was also something of a gimmick. Though neither the government nor the industry breaks down exports or total revenue by product, Mr. Mickelbourgh said that kangaroos from Surat were mostly used for meat. The animals are increasingly seen as a more ethical alternative to beef and lamb because kangaroos do not contribute to climate change by belching out methane, and because they are harvested in their habitat.

The industry’s critics, Mr. Mickelbourgh said, “don’t understand our country.”

He was sitting in an office near photos of his father, the founder of the business, with giant piles of kangaroo skins. Mr. White, who happened to stop by, was sitting on a chair next to a banner that read “think local.”

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Treasury Defends Plan to Narrow Tax Gap by Hiring More I.R.S. Agents

The Biden administration on Thursday defended its assessment that it could raise $700 billion in revenue by pumping money into the Internal Revenue Service to beef up its enforcement capabilities amid criticism that its projections were overly rosy.

The Treasury Department released a 22-page report laying out the administration’s new “tax compliance agenda,” which is a centerpiece of its plans to pay for a $1.8 trillion infrastructure and jobs proposal. The Biden administration wants to give the I.R.S. $80 billion over the next decade so that it can overhaul its outdated technology and ramp up audits of wealthy taxpayers and corporations.

The Biden administration’s estimates of the return on investment that it could generate from boosting the I.R.S. budget far surpassed projections by the nonpartisan Congressional Budget Office. And John Koskinen, a former I.R.S. commissioner under President Barack Obama and President Donald J. Trump, has suggested that it would be hard for the cash-strapped agency to efficiently spend that much money.

The Treasury Department said that it believes its projections are conservative. Much of the revenue from more rigid enforcement would become evident in the later part of the decade, the report said, but Treasury officials believe that with more enforcement staff and better technology the I.R.S. can chip away at the “tax gap.”

$1 trillion owed to the government is not being collected every year. The Treasury Department estimated on Thursday that in 2019 the tax gap was $584 billion and is on pace to total $7 trillion over the next 10 years.

The Treasury report said that much of the revenue it estimates would come through its “information reporting” rules for financial institutions. This would give the I.R.S. more visibility into corporate accounts to determine how much money they are actually taking in and what should be taxed. The department said it expects that such reporting would be helpful for audits and would serve as a deterrent against corporate tax evasion.

The new information reporting rules would also include an effort by the Biden administration to bring cryptocurrencies into the tax regime and to crack down on those using cryptocurrencies to avoid paying taxes. The report said that cryptocurrency exchange accounts and payment accounts that accept them would fall under the reporting rules. Businesses that receive cryptoassets with a fair market value of more than $10,000 would be subject to information reporting.

The Biden administration has faced questions from Republican lawmakers, such as Senator Mike Crapo of Idaho, to justify its claims that giving the I.R.S. so much money will yield such robust returns. Conservative political groups have criticized the Biden administration plan to hire an army of I.R.S. agents, saying it’s a way to hike taxes.

The Treasury report attempted to rebut such claims, noting that increased audits would be focused on the rich.

“It is important to note that the President’s compliance proposals are designed to ameliorate existing inequities by focusing on high-end evasion,” the report said. “Audit rates will not rise relative to recent years for those with less than $400,000 in actual income.”

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The Lure of H Mart, Where the Shelves Can Seem as Wide as Asia

At the H Mart on Broadway at 110th Street in Manhattan, the lights are bright on the singo pears, round as apples and kept snug in white mesh, so their skin won’t bruise. Here are radishes in hot pink and winter white, gnarled ginseng grown in Wisconsin, broad perilla leaves with notched edges, and almost every kind of Asian green: yu choy, bok choy, ong choy, hon choy, aa choy, wawa choy, gai lan, sook got.

The theme is abundance — chiles from fat little thumbs to witchy fingers, bulk bins of fish balls, live lobsters brooding in blue tanks, a library of tofu. Cuckoo rice cookers gleam from the shelves like a showroom of Aston Martins. Customers fill baskets with wands of lemongrass, dried silvery anchovies, shrimp chips and Wagyu beef sliced into delicate petals.

For decades in America, this kind of shopping was a pilgrimage. Asian-Americans couldn’t just pop into the local Kroger or Piggly Wiggly for a bottle of fish sauce. To make the foods of their heritage, they often had to seek out the lone Asian grocery in town, which was salvation — even if cramped and dingy, with scuffed linoleum underfoot and bags of rice slumped in a corner.

1.5 percent of the American population was of Asian descent.

beaten to death in Detroit by two white autoworkers who were reportedly angered by the success of the Japanese car industry. Asian-Americans, a disparate group of many origins that had historically not been recognized as a political force, came together to condemn the killing and speak in a collective voice.

Today, as they again confront hate-fueled violence, Asian-Americans are the nation’s fastest-growing racial or ethnic group, numbering more than 22 million, nearly 7 percent of the total population. And there are 102 H Marts across the land, with vast refrigerated cases devoted to kimchi and banchan, the side dishes essential to any Korean meal. In 2020, the company reported $1.5 billion in sales. Later this year, it’s set to open its largest outpost yet, in a space in Orlando, Fla., that is nearly the size of four football fields.

And H Mart has competition: Other grocery chains that specialize in ingredients from Asia include Patel Brothers (Patel Bros, to fans), founded in Chicago; and, headquartered in California, Mitsuwa Marketplace and 99 Ranch Market — or Ranch 99, as Chinese speakers sometimes call it. They’re part of a so-called ethnic or international supermarket sector estimated to be worth $46.1 billion, a small but growing percentage of the more than $653 billion American grocery industry.

Japanese Breakfast, in her new memoir, “Crying in H Mart,” published last month. The book begins with her standing in front of the banchan refrigerators, mourning the death of her Korean-born mother. “We’re all searching for a piece of home, or a piece of ourselves.”

As the 20th-century philosopher Lin Yutang wrote, “What is patriotism but the love of the food one ate as a child?”

For an immigrant, cooking can be a way to anchor yourself in a world suddenly askew. There is no end to the lengths some might go to taste once more that birthday spoonful of Korean miyeok guk, a soup dense with seaweed, slippery on the tongue, or the faintly bitter undertow of beef bile in Laotian laap diip (raw beef salad).

When Vilailuck Teigen — the co-author, with Garrett Snyder, of “The Pepper Thai Cookbook,” out in April — was a young mother in western Utah in the 1980s, she ordered 50-pound bags of rice by mail and drove 150 miles to Salt Lake City to buy chiles. She had no mortar and pestle, so she crushed spices with the bottom of a fish-sauce bottle.

Snackboxe Bistro in Atlanta, was a child in a small town in east-central Alabama, where her family settled after fleeing Laos as refugees. They fermented their own fish sauce, and her father made a weekly trek to Atlanta to pick up lemongrass and galangal at the international farmers’ market.

The essayist Jay Caspian Kang has described Americans of Asian descent as “the loneliest Americans.” Even after the government eased restrictions on immigration from Asia in 1965, being an Asian-American outside major cities often meant living in isolation — the only Asian family in town, the only Asian child at school. A grocery store could be a lifeline.

When the writer Jenny Han, 40, was growing up in Richmond, Va., in the ’90s, her family shopped at the hole-in-the-wall Oriental Market, run by a woman at their church. It was the one place where they could load up on toasted sesame oil and rent VHS tapes of Korean dramas, waiting to pounce when someone returned a missing episode.

A few states away, the future YouTube cooking star Emily Kim — better known as Maangchi — was newly arrived in Columbia, Mo., with a stash of meju, bricks of dried soybean paste, hidden at the bottom of her bag. She was worried that in her new American home she wouldn’t be able to find such essentials.

Then she stumbled on a tiny shop, also called Oriental Market. One day the Korean woman at the counter invited her to stay for a bowl of soup her husband had just made.

“She was my friend,” Maangchi recalled.

Kim’s Convenience” might say, a sneak attack. Once Brian Kwon entered the office, he never left. “My father called it his ‘golden plan,’ after the fact,” he said ruefully. He is now a co-president, alongside his mother and his sister, Stacey, 33. (His father is the chief executive.)

For many non-Asian customers, H Mart is itself a sneak attack. On their first visit, they’re not actually looking for Asian ingredients; customer data shows that they’re drawn instead to the variety and freshness of more familiar produce, seafood and meat. Only later do they start examining bags of Jolly Pong, a sweet puffed-wheat snack, and red-foil-capped bottles of Yakult — a fermented milk drink that sold out after it appeared in Ms. Han’s best-selling novel-turned-movie “To All The Boys I’ve Loved Before.”

To be welcoming to non-Koreans, H Mart puts up signs in English. At the same time, the younger Mr. Kwon said, “We don’t want to be the gentrified store.” So while some non-Asians recoil from the tanks of lobsters, the Kwons are committed to offering live seafood.

Sunday Family Hospitality Group, in San Francisco, remembers the H Mart of his youth in New Jersey as “just the Korean store” — a sanctuary for his parents, recent immigrants still not at ease in English. Everyone spoke Korean, and all that banchan was a relief: His mother would pack them in her cart for dinner, then pretend she’d made them herself.

Later, as a teenager, he started seeing his Chinese- and Filipino-American friends there, too, and then his non-Asian friends. Spurred by postings on social media, young patrons would line up to buy the latest snack sensation — “the snack aisle is notorious,” Mr. Hong said — like Haitai honey butter chips and Xiao Mei boba ice cream bars. (The current craze: Orion chocolate-churro-flavored snacks that look like baby turtles.)

In “Mister Jiu’s in Chinatown,” a new cookbook by the chef Brandon Jew and Tienlon Ho, Mr. Jew, 41, recalls Sunday mornings in San Francisco with his ying ying (paternal grandmother in Cantonese), taking three bus transfers to traverse the city, on a mission for fresh chicken — sometimes slaughtered on the spot — and ingredients like pea shoots and lotus leaves.

He still prefers “that Old World kind of shopping,” he said, from independent vendors, each with his own specialties and occasional grouchiness and eccentricities. But he knows that the proliferation of supermarkets like H Mart and 99 Ranch makes it easier for newcomers to Asian food to recreate his recipes.

“Access to those ingredients leads to a deeper understanding of the cuisine,” he said. “And that in turn can become a deeper understanding of a community and a culture.”

Chai Pani in Asheville, N.C., and Atlanta, feels that something is lost when you buy paneer and grass-fed ghee at a Whole Foods Market. You miss the cultural immersion, he says, “getting a dunk and having horizons broadened.”

“An Indian grocery is not just a convenience — it’s a temple,” he said. “You’re feeding the soul. Come in and pick up on the energy.”

In the TV special “Luda Can’t Cook,” which premiered in February, Mr. Irani takes the rapper Ludacris to Cherians, an Indian supermarket in Atlanta. Once Mr. Irani had to scrounge for spices like cumin and turmeric at health food stores; now, surrounded by burlap sacks stuffed with cardamom pods and dried green mango, he tells Ludacris, “This is my house.”

Min Jin Lee, 52, remembers how important H Mart was to people working in Manhattan’s Koreatown in the ’80s, when it was still called Han Ah Reum and “tiny, with almost no place to negotiate yourself through the aisles,” she said. (It has since moved across West 32nd Street to a larger space.) Her parents ran a jewelry wholesale business around the corner, and relied on the store for a cheap but substantial dosirak (lunch box) that came with cups of soup and rice.

She sees the modern incarnation of the store as a boon for second- and third-generation Korean Americans, including thousands of Korean-born adoptees raised by white American parents, who “want to find some sort of connection to the food of their families,” she said. “There aren’t gatekeepers to say who’s in or who’s out.”

BTS — anti-Asian sentiment is growing. With visibility comes risk.

For Ms. Lee, this makes H Mart a comfort. “I like going there because I feel good there,” she said. “In the context of hatred against my community, to see part of my culture being valued — it’s exceptional.”

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What is Australian Food? A New Cookbook Provides Some Answers.

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What is Australian food? Is there even such a thing? These are questions I’ve been asked so many times, and I admit to finding them incredibly frustrating. It doesn’t help that the answers are not simple ones.

This week in the United States, Phaidon released a 432-page answer in the form of “Australia: The Cookbook” ($49.95, 65 Australian dollars) by chef and cookbook author Ross Dobson. The book was released in Australia on March 30 and it goes a long way toward clarifying the definition of Australian food, for both an international audience and Australians themselves.

Indeed, if (or, more certainly, when) I’m asked that question again, I may point the questioner to the first two chapters of the book, the first titled ‘A brief introduction to Australian cuisine,’ and the second is an essay on Indigenous food by Jody H. Orcher, an Ularai Barkandji woman and director of Wariku Bushfood Infusions.

In the first chapter, Dobson goes into great detail chronicling the three main periods of Australian food: the tens of thousands of years before colonization; the 150-or-so years in which Anglo colonists mainly cooked to satisfy a craving for the foods of England; and the period since the 1950s, when immigration has vastly changed the way Australians eat.

restaurant in Sydney, Lankan Filling Station, I reviewed in 2019).

The conversation, which you can still watch online, covered many questions that I have been grappling with for years, in particular: what is the meaning of the term “authenticity” in a country like Australia? Carey, who’s mother is Sri Lankan, talked about cooking Sri Lankan food at her current restaurant. While it’s the first time in her career she’s felt her food is authentic to her own life and experience, it’s also the first time she has been subject to criticism over the so-called authenticity (or lack thereof) of her food.

nytaustralia@nytimes.com.

Now on to this week’s stories:


NYTAustralia@nytimes.com.

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Biden Seeks $80 Billion to Beef Up I.R.S. Audits of High-Earners

WASHINGTON — President Biden, in an effort to pay for his ambitious economic agenda, is expected to propose giving the Internal Revenue Service an extra $80 billion and more authority over the next 10 years to help crack down on tax evasion by high-earners and large corporations, according to two people familiar with the plan.

The additional money and enforcement power will accompany new disclosure requirements for people who own businesses that are not organized as corporations and for other wealthy people who could be hiding income from the government.

The Biden administration will portray those efforts — coupled with new taxes it is proposing on corporations and the rich — as a way to level the tax playing field between typical American workers and very high-earners who employ sophisticated efforts to minimize or avoid taxation.

Mr. Biden plans to use money raised by the effort to help pay for the cost of his “American Families Plan,” which he will detail before addressing a joint session of Congress on Wednesday.

$2.3 trillion infrastructure package, is expected to cost at least $1.5 trillion and will include universal prekindergarten, a federal paid leave program, efforts to make child care more affordable, free community college for all and tax credits meant to fight poverty.

The administration also aims to pay for the plan by raising the top marginal income tax rate for wealthy Americans to 39.6 percent from 37 percent and raising capital gains tax rates for those who earn more than $1 million a year. Mr. Biden will also seek to raise the tax rate on income that people earning more than $1 million per year receive through stock dividends, according to a person familiar with the proposal.

Administration officials have privately concluded that an aggressive crackdown on tax avoidance by corporations and the rich could raise at least $700 billion on net over 10 years. The $80 billion in proposed funding would be an increase of two-thirds over the agency’s entire funding levels for the past decade.

The administration is expected to portray the $780 billion it expects to collect through enhanced enforcement as conservative. That figure includes only money directly raised by enhanced tax audits and additional reporting requirements, and not any additional revenue from people or companies choosing to pay more taxes after previously avoiding them.

Previous administrations have long talked about trying to close the so-called tax gap — the amount of money that taxpayers owe but that is not collected each year. This month, the head of the I.R.S., Charles Rettig, told a Senate committee that the agency lacked the resources to catch tax cheats, costing the government as much as $1 trillion a year. The agency’s funding has failed to keep pace with inflation in recent years, amid budget tightening efforts, and its audits of rich taxpayers have declined.

whose research with the Harvard University economist Lawrence H. Summers suggests that the United States could raise as much as $1.1 trillion over a decade via increased tax enforcement.

Mr. Summers praised Mr. Biden’s expected plan in an email late Monday. “This is the broadly right approach,” he said. “Deterioration in I.R.S. enforcement effort and information gathering is scandalous. The Biden plan would make the American tax system fairer, more efficient and, I’m confident, raise more revenue than official scorekeepers now forecast — likely a trillion over 10 years.”

Mr. Biden’s efforts would incorporate some of Ms. Sarin and Mr. Summers’s suggestions, including investing heavily in information technology improvements to help the agency better target its audits of high-earners and companies.

They would also provide a dedicated funding stream to the agency, to enable officials to steadily ramp up their enforcement practices without fear of budget cuts, and to signal to potential tax evaders that the agency’s efforts will not be soon diminished. Mr. Biden would also add new requirements for people who own so-called pass-through corporations or hold their wealth in opaque structures, reminiscent of a program established under President Barack Obama that helps the agency better track possible tax evasion by Americans with overseas holdings.

Fred T. Goldberg Jr., an I.R.S. commissioner under President George H.W. Bush, called Mr. Biden’s plan “transformative” for combining those efforts.

“Information reporting, coupled with restoring enforcement efforts, is key to improve in compliance,” Mr. Goldberg said in an email. “Audits alone will never do the trick.”

He added: “None of this happens overnight. A decade of stable funding is necessary to recruit and train talent and build on the necessary technology — not only for compliance purposes but to meet the quality of services that the vast majority complaint taxpayers expect and deserve.”

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What’s in Biden’s Tax Plan?

WASHINGTON — The Biden administration unveiled a tax plan on Wednesday that would increase the corporate tax rate in the U.S. and limit the ability of American firms to avoid taxes by shifting profits overseas.

Much of the plan is aimed at reversing a deep reduction in corporate taxes under President Donald J. Trump. A 2017 tax bill slashed the corporate rate to 21 percent from 35 percent and enacted a series of other provisions that the Biden administration says have encouraged firms to shift profits to lower-tax jurisdictions, like Ireland.

Some of the provisions in President Biden’s plan can be enacted by the Treasury Department, but many will require the approval of Congress. Already, Republicans have panned the proposals as putting the U.S. at a disadvantage, while some moderate Democrats have indicated they may also want to see some adjustments, particularly to the proposed 28 percent corporate tax rate.

Administration officials estimate the proposals will raise a total of $2.5 trillion in new tax revenue over a 15 year span. Analysts at the University of Pennsylvania’s Penn Wharton Budget Model put the estimate even higher, estimating a 10-year increase of $2.1 trillion, with about half the money coming from the plan’s various changes to the taxation of multinational corporations.

Organization for Economic Cooperation and Development.

The administration sees raising the rate as a way to increase corporate tax receipts, which have plunged to match their lowest levels as a share of the economy since World War II.

Many large companies pay far less than the current tax rate of 21 percent — and sometimes nothing. Tax code provisions allow firms to reduce their liability through deductions, exemptions, offshoring and other mechanisms.

The Biden plan seeks to put an end to big companies incurring zero federal tax liability and paying no or negative taxes to the U.S. government.

the so-called global intangible low-taxed income (or GILTI) tax to 21 percent, which would narrow the gap between what companies pay on overseas profits and what they pay on earned income in the U.S.

And it would calculate the GILTI tax on a per-country basis, which would have the effect of subjecting more income earned overseas to the tax than under the current system.

A provision in the plan known as SHIELD (Stopping Harmful Inversions and Ending Low-tax Developments) is an attempt to discourage American companies from moving their headquarters abroad for tax purposes, particularly through the practice known as “inversions,” where companies from different countries merge, creating a new foreign firm.

Under current law, companies with headquarters in Ireland can “strip” some of the profits earned by subsidiaries in the United States and send them back to the Ireland company as payment for things like the use of intellectual property, then deduct those payments from their American income taxes. The SHIELD plan would disallow those deductions for companies based in low-tax countries.

The Biden administration wants other countries to raise their corporate tax rates, too.

The tax plan emphasizes that the Treasury Department will continue to push for global coordination on an international tax rate that would apply to multinational corporations regardless of where they locate their headquarters. Such a global tax could help prevent the type of “race to the bottom” that has been underway, Treasury Secretary Janet Yellen has said, referring to countries trying to outdo one another by lowering tax rates in order to attract business.

Republican critics of the Biden tax plan have argued that the administration’s focus on a global minimum tax is evidence that it realizes that raising the U.S. corporate tax rate unilaterally would make American businesses less competitive around the world.

The president’s plan would strip away longstanding subsidies for oil, gas and other fossil fuels and replace them with incentives for clean energy. The provisions are part of Mr. Biden’s efforts to transition the U.S. to “100 percent carbon pollution-free electricity” by 2035.

The plan includes a tax incentive for long-distance transmission lines, would expand incentives for electricity storage projects and would extend other existing clean-energy tax credits.

A Treasury Department report estimated that eliminating subsidies for fossil fuel companies would increase government tax receipts by over $35 billion in the coming decade.

“The main impact would be on oil and gas company profits,” the report said. “Research suggests little impact on gasoline or energy prices for U.S. consumers and little impact on our energy security.”

Doing away with fossil fuel subsidies has been tried before, with little success given both industry and congressional opposition.

The Internal Revenue Service has struggled with budget cuts and slim resources for years. The Biden administration believes better funding for the tax collection agency is an investment that will more than pay for itself. The plan released on Wednesday includes proposals to bolster the I.R.S. budget so it can hire experts to pursue large corporations and ensure they are paying what they owe.

The Treasury Department, which oversees the I.R.S., noted in its report that the agency’s enforcement budget has fallen by 25 percent over the last decade and that it is poorly equipped to audit complex corporate filings. The agency is also unable to afford engaging in or sustaining multiyear litigation over complex tax disputes, Treasury said.

As a result of those constraints, the I.R.S. tends to focus on smaller targets while big companies and the wealthiest taxpayers are able to find ways to reduce their tax bills.

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