Personal Income Tax In Hong Kong And China Free Sample

Introduction

Taxation is known to be one of the most popular channels of raising money to fund government operations viewed to be of the common good of all citizens. Governments all over the world tax various economic activities depending on the circumstances facing the country. Some of the common areas of taxation include; profits, transfer of properties and individuals incomes. The success of any taxation program is gauged on its ability to ensure there is maximum tax revenue received by the tax authority. Tax compliance thus becomes the key issue here. Tax compliance refers to the level at which a given population has managed to follow the tax stipulations as developed in the tax laws (Wenzel, 2002, p. 56). In planning and developing national tax schemes, government need to consider the willingness of the public to pay the taxes; else enforcing the taxation may be an exercise in futility. This paper assesses the salary taxes in Hong Kong in relation to those in the US giving a close analysis to the willingness of the respective citizens to pay up for the taxes (Adam,& Ginsburgh,1985, p. 34).

Hong Kong Tax System

The personal income taxes in Hong Kong also known as salary taxes are known to be some of the lowest in the world. Individuals are only supposed to pay taxes on annual employment income. Other incomes such as dividends, rental incomes and gains from the sale of shares are not included in determining the taxable incomes (Zhu, 2004, p. 72). Income from employment includes; wages, bonuses, salaries, commissions, pension funds as well as gratuities (Gaertner & Wenig, 1985, p. 442). The Inland Revenue Ordinance governs salaries tax. The progressive tax rates range from a low of only 2% to a maximum of 20% (Wenzel, 2002, p. 59). When the assessable income falls between nil to HKD30000, the tax rate is a dismal 2%. For the range between HKD30000 to HKD30000 to HKD60000, the tax rate is 8%. For incomes above HKD60000 but below HKD90000 the rate stands at 14% while anything above HKD90000 is taxed at a rate of 20% (Zhu, 2004, p78). These low taxes attract people from all over the world who wish take advantage and in the process earn more for themselves by paying less to the government (Andreoni, & Feinstein, 1998, p. 234).

Most importantly tax in Hong Kong is not deducted at source as is the practice in many other countries including the US. Instead, the employees are allowed to assess themselves at the end of each fiscal year. This through an income declaration form provided through the employer (Gaertner & Wenig, 1985, p. 445). For those who are self-employed, there exist provisions for personal assessment. The tax system in China is regarded as very simple in comparison with the rest of the world (Adam, & Ginsburgh, 1985, p. 452).

American Tax system

In the US, the taxation is also progressive for individuals. However there are differences in administration as some states and municipalities impose extra taxes on top of those due to the central government. The tax system in the US is very complicated mainly due to the fact that it serves a much wider variation of people as well as interests. However, the underlying idea is quite simple. It seeks to tax the difference between gross income and exclusions. Gross incomes refer to the combination of all taxable incomes (Gaertner & Wenig, 1985, p. 449). Exclusions refer to any item which Congress expressly states that a taxpayer should not be taxed for. Two main examples for such exemptions are health insurance premiums paid by the employer and interest earned from bonds which are listed as tax exempt. The intention is to boost the level of growth in some of the sectors depending on the goals of the government. The individual’s adjusted gross income is calculated as the gross income less the allowed deductions as stipulated by the different acts enacted by the congress (How America Pays Taxes vs. Other Wealthy Countries, 2010, para.8).

Differences causing taxpayer participation

There are also differences when a person is taxed as a single person, as a couple, a married person filing separately or as a head of the household. All this complexities seek to make the tax system as sensitive as possible to the different circumstances facing the taxpayer. According to the revised figures for 2008, as the minimum tax rate for personal income tax is 10% and the maximum is 35%. A single person earning $0-8025 pays 10% tax same as a married person filling separately but the limit is extended to $16050 for a person filling jointly in marriage or with a qualified widower. For the case of a head of household, the 10% tax applies for someone earning $0-$11450. These different categories are taxed differently progressively. It is however important to note the very high rate of taxation imposed by the American system. The lowest marginal rate of tax is a whooping 10% while the cap is put at 35%. This is unlike the Hong Kong rates which start at a paltry 2% with a maximum of 20% (Thomas, 1992, p. 45).

As has been mentioned above the success of a country in ensuring the compliance of the tax system is of great concern for authorities. The enforcement agencies are charged with the responsibility of ensuring that the citizens comply with the tax laws designed to not only collect revenues from them to fund operations but also to control the economic activities (Wang, 2003, p. 86). Within the stipulations to be followed in the process of paying taxes, there are penalties provided for anyone who flaunts the stipulations (Torgler, & Murphy, 2004, p. 89). The importance of this is to ensure that the people do not go against the provisions. It is however true that the success of any program with social implications is hedged on the ability of the people affected to fully accept the proposals and be willing to cooperate with the relevant agencies to ensure that the program is a success (Andreoni, & Feinstein, 1998, p. 236).

This being the case, the most important determinant for compliance is the willingness of the people to pay the tax. This willingness is also referred to as tax morale. By definition, it is the moral obligation bestowed on an individual to pay taxes as per the regulations or the personal belief in the fact that one should contribute to the society through paying taxes. In countries where the level of tax morale is high, the level of compliance to tax provisions is also very high. Similarly, in countries where the morale is low, the level of tax compliance is also very low (Thomas, 1992, p. 45).

There are numerous factors which contribute to the level of tax morale among nationals in any given country. Generally, western developed countries have high tax morale in comparison to other regions. This enables them to tax their nationals highly to fund expensive government projects while at the same time maintaining social as well as political calm. Therefore, the best way to avoid or minimize cases of tax evasion is understand the level of tax morale and be willing to take measures to boost it in a bid to ensure that it is at par with the tax requirements of the given country. Hong Kong has relatively low tax morale in comparison to the USA (Feige, 1989, p. 12).

The tax morale in a country depends on numerous factors. The first is the level of income in the country. In a country with high incomes, research has proven that the people feel more obliged to pay taxes. This is based on two fundamental issues. First is the fact that people a good percentage of the people have adequate incomes to sustain themselves even after tax deductions (Feige, 1989, p. 12).

They therefore do not see the tax element as one which curtails their life. Secondly, they have an understanding that it is the government which offered the appropriate environment for the activities which led to the incomes to occur. Despite the excellent economic performance Hong Kong is still a lower income country in comparison to the US. This implies that despite the fact that the tax rates are lower in Hong Kong, than the US, citizens in US are still more willing to pay taxes than those in Hong Kong.

The second most important fact is issues involving the performance of the government receiving the taxes (Torgler, 2004, p. 56). Taxes are always better appreciated in countries where the government spends the public money well. When the government is able to prove efficient use of money for the benefit of the people then it gains the moral obligation to justifiable receive the money. The US government is known world over for having some of the best use of public money. Cases of corruption and misuse of funds are minimized in the US (Mars, 1994, p. 45). This history has given confidence to the population hence increasing the level of trust among the people. Hong Kong may be adopting efficient public management but the historical aspects do not favor the country. Issues of freedom and democracy come in here (Torgler, 2004, p. 56). In a country where the basic tenets of democracy and freedom are observed, the people feel obligated to contribute as opposed to cases where the government is bent towards suppression. This is because the people harbor feelings of exploitation by the elite. More importantly countries such as the US understand the enormous responsibilities which face them and thus the need to contribute to fulfill the extra burden faced by the US as a global leader in most of the frontiers (Mars, 1994, p. 45).

Fairness is a fundamental aspect in enhancing the willingness of the citizens to pay tax. A tax system which is perceived to be unfair diminishes the morale of the taxpayers. For example if a married person feels hurt by the tax system due to his marital status, then there are possibilities of him/her pretending not to be married so as to reduce tax liabilities albeit illegally. Indeed people can get extremely sensitive to unfairness within the tax system (Cowell, 1990, pp. 7-10). As has been described above, the US tax system is developed in a much more comprehensive way to ensure that it is fair to all. There are special considerations on whether the person making tax returns is married or not: whether the married person is making returns alone or together with the wife or husband. The implication is that everyone feels catered for in the tax program as opposed to a case whereby the tax authority applies a blanket income tax program. People with special situations are treated differently regarding their circumstances (Wang, 2003, p. 89). The Hong Kong system on the other hand is simple and applies a fairly high level of generalizations in the calculation of the salaries tax. It takes little regard to the different circumstances facing the different people across the country tax (Torgler, & Schneider, 2002, p. 52). There are thus possibilities of some sections of society feeling discriminated against hence opting to take the illegal route of evading taxes.

Tax administration is also an important element of enhancing tax morale. The US tax administration structure is well developed and has limited loopholes for exploitation by people unwilling to pay taxes. Personal income taxes are deducted at source as opposed to the system in Hong Kong where the individual is allowed to personally assess himself and pay the appropriate tax (Torgler, & Schneider, 2002, p. 56). Taxing incomes at source reduces chances of cheating and increases the chances of netting evaders. This acts as a deterrent measure. This is a big contrast to the Hong Kong system where the person is at liberty to make tax returns based on own assessment. Despite the controls in place, there is greater temptation to make false returns in such an open system as opposed to the tight American system (Tanzi, 1982, p. 67).

Still on administration and governance issues, the US has a more efficient legal structure. This ensures quick expedition of disputes relating to tax administration. The fact that the people understand that they are not able to easily get away with tax violations means that they are less tempted to engage in violations of the tax laws (Tanzi, 1982, p. 67). The American legal system is much more independent and competent in comparison to the case of Hong Kong meaning that it may be easier to get away with a violation in Hong Kong than in the US (Simon, & Witte, 1982, p. 34).

Simon and Witte (1982) conducted a study of relationships between tax authorities and the taxpayers. They found out that the way authorities charged with the responsibility of administering taxes treat the taxpayers has direct implications to the tax morale of the citizens. It is akin to the element of customer care in a company (p. 45). If the tax authority treats their clients with a positive attitude and objectively with a human face, then it will be easier for the taxpayer to adopt a positive attitude towards the payment of taxes. Instead of harassing the taxpayers and accusing them of tax evasion it is always better to enquire on the reason for the mistakes done on the tax returns (Posner, 2000, p. 34). Such a mutually respectful relationship makers the customer see the need to improve their morale. The study concluded that cultivating an environment of mutual respect, responsibility and cooperation is the sure way of improving tax morale and tax compliance in any given country. Force and harassment are the least effective enforcement methods (Cowell, 1990, p. 3). They should only be employed as a last option. The American tax authorities cannot be said to be the most respectful authorities but a comparison with the case in most of the eastern countries shows that they are still ahead. The authorities in the US only accuse a person of tax evasion when there is proof that the discrepancies in the tax returns were made intentionally U.S. (Federal Individual Income Tax Rates History, 2010, para. 4). This is usually after a thorough analysis of the relevant entries and possible areas of cheating. The Hong Kong tax authorities may be among the best in the region but still fall way behind the American authorities (Reckers, & Roark, 1994, p. 65).

Conclusion

The above analysis shows that the American tax system is not only superior to that of Hong Kong, but also ensures greater levels of morale among the citizens. Issues of fairness, tax administration and enforcement are better executed in the American system than in the Hong Kong tax system. Again, the US has better socio-political environment which enhance elements of patriotism as opposed to Hong Kong. In fact it is very clear that many of the people working in Hong Kong have left their home countries in search of low taxation. It is this kind of people who are more likely to engage in cheating as they try to make tax remittances even lower.

Reference List

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Andreoni, J., & Feinstein, J. 1998. Tax Compliance. Journal of Economic Literature Vol. 36, pp. 818-860.

Cowell, F., 1990, Cheating the Government. The Economics of Evasion. Cambridge, M.A.: MIT Press.

Feige, E., 1989. The Underground Economies. Tax Evasion and Information Distortion. Cambridge: Cambridge University Press.

Gaertner, W. and Wenig, A, 1985, The Economics of the Shadow Economy. Berlin: Springer.

How America Pays Taxes vs Other Wealthy Countries, 2010. Ethiopian Review. Web.

Mars, G.,1994, Cheats at Work. Anthropology of Workplace Crime. Brookfield: Dartmouth Publ Co.

Posner, E. 2000. Law and social norm: The Case of Tax Compliance. Virginia Law Review Vol. 86, pp. 1781 20.

Reckers, P. & Roark, S. 1994. The Influence of Ethical Attitudes on Taxpayer Compliance. National Tax Journal, Vol. 47, No.4, pp. 825-836

Simon, C., & Witte, D., 1982, Beating the System – The Underground Economy. Boston: Auburn House

Tanzi, V., 1982, The Underground Economy in the United States and Abroad. Lexington: Lexington Books.

Thomas, J., 1992, Informal Economic Activity. London: Wheatsheaf Torgler, B. 2004. Tax morale in Asian countries. Journal of Asian Economics, No. 15, pp. 237-266. Web.

Torgler, B. & Schneider, F. 2002. Does Culture Influence tax morale? Evidence from Different European Countries. Web.

Torgler, B. and Murphy, K. 2004. Tax morale in Australia: What factors shape it and has it changed over time.Web.

U.S. Federal Individual Income Tax Rates History, 2010. Tax Foundation. Web.

Wang, Y. 2003. Up Front with Wang Yu. China Right Forum..Web.

Wenzel, M. 2002. An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, Vol. 25, No. 2. Web.

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The Effects Of Globalization To Employment And International Trade

Abstract

Globalization refers to the growing interconnectedness among global societies, economies, and cultures, primarily due to increased trade in goods and services, foreign investment, exchange of knowledge and information, and immigration. This phenomenon has affected employment and trade significantly. It has increased wage inequality and destroyed jobs, especially in manufacturing. It has increased trade between countries and created markets for international goods and services. For instance, China and the US have access to natural resources and large markets in Africa. They are competing for influence and access to resources in Africa through investment and aid. They should cooperate and invest more in the health and education sectors.

Introduction

The 21st century is characterized by an increased rate of globalization that has emanated from heightened political, economic, and social relationships between countries and continents. These interactions have shifted the focus from industrialization to the utilization of information for enhanced prosperity, hence the title “the information age.” Worldwide economic liberalization has led to increased foreign direct investment, rapid growth in international trade, and more cross-border financial flows. The process of globalization has heralded an era in which knowledge-intensive work is being replaced by labor-intensive work, thus leading to monumental transformations. The phenomenon has affected employment and international trade in both positive and negative ways.

Effect on Employment

The increasing globalization of the world economy has caused concern among economists because of its potential negative influence on employment, including wages. The primary causes of the phenomenon are lower tariffs, policies that encourage foreign investment, non-tariff barriers to international trade, and increased deregulation of markets (Catao and Obstfeld 45). Moreover, technological advancements have lowered the costs of transportation and communication between continents. Globalization has several effects on employment: wage inequality, unemployment, and the transfer of jobs to developing economies.

Globalization is increasing competition in the labor market, and as a result, wages are decreasing, especially among unskilled workers (Catao and Obstfeld 51). The rate of unemployment is rising as people lose their jobs to foreigners who are willing to take lower wages for their services. For instance, in the United States of America (USA), wages have decreased significantly due to immigration (Elson 44).

Surveys have indicated that increasing imports from low-wage countries are a major cause of unemployment because they destroy manufacturing jobs. This trend has been rampant in labor-intensive sectors that offer a sizeable percentage of skilled and unskilled jobs. The occurrence is also cited as a driver of wage inequality, especially in industrialized countries (Catao and Obstfeld 54). The continued loss of labor-intensive jobs has led to a decrease in the demand for unskilled labor as companies prefer to import goods from industrialized countries. Consequently, this has resulted in a decline in the earnings of unskilled workers when compared to their skilled counterparts.

According to the factor second largestprice equalization theorem, the prices of similar factors of production are equalized between countries whenever international trade in commodities is involved (Elson 51). In that regard, factors such as the wage rate and prices of goods fall. An inadequate adjustment to mitigate the downward adjustment in order to match the new equilibrium leads to higher rates of unemployment. On the other hand, wage adjustment to match the new equilibrium causes a rise in wage inequality. Inadequate wage regulations lead to both unemployment and wage inequality.

The increase in the number of foreign direct investments to developing economies causes the export of low-skilled jobs through massive relocations. As a consequence, the demand for low-skilled labor in developed countries dwindles and the competition for cheap labor increases (Catao and Obstfeld 64). The outflow of foreign direct investment from developed to developing countries destroys jobs because the profits earned from increased exportation of capital goods are weak.

Empirical evidence suggests that international trade and increased direct foreign investment to developing countries have a part to play in explaining the current rise in unemployment and wage inequality. For example, tech giant Apple conducts most of its manufacturing activities in China because of the availability of cheap labor (Elson 69). As a result, both skilled and unskilled jobs are transferred from the US to the Chinese economy.

Effect on International Trade

Over the last two decades, international trade has grown tremendously, primarily due to the integration of economies into a harmonious global system. This process has led to increased trade between countries, as nations exchange products and services. Global markets have become more interconnected and investors have increased awareness regarding investment opportunities in countries around the world (Elson 58).

Enhanced communication through advanced technologies has lowered the costs of international trade as individuals can access distant markets without incurring costs that were a hurdle during the industrialization age (Catao and Obstfeld 76). Locally-made products can be exported to international markets, and developing economies can import products from industrialized countries. Countries that have positive political relations strengthen their economies through foreign investment and trade. For example, the United States and China are Africa’s top trade partners.

Globalization has increased competitiveness as local companies contend with the disruption caused by foreign firms expanding into their territories. As a result, the sourcing of materials and outsourcing of labor has increased, thus transforming many companies into global entities that enhance trade (Elson 65). The search for production locations, partners, raw materials, and cheaper labor initiates and improves relations between countries, and as a result, enhances international trade (Catao and Obstfeld 83). Globalization has contributed significantly to the growth of international trade. For instance, nations benefit greatly when they negotiate better trade agreements, fight trade malpractices, and curb currency manipulation.

The increase in trade between the US and China has been cited as one of the causes of unemployment among Americans, particularly because of the trade deficit. According to government statistics, America’s annual trade deficit with China has grown tremendously over the past decade. The debt can be cited as one of the key reasons for the sluggish economic growth that has been experienced since the Recession (Elson 52).

For example, manufacturing jobs have dwindled over the years as the manufacturing industry stagnated due to China’s World Trade Organization membership in 2001 (Elson 52). The loss of jobs in sectors that include high technology, textiles, and apparel has resulted from the rapid increase in imports and the decrease in exports from China. As a result, the US has missed the opportunity to build more factories and create more jobs for its citizens in areas that include technology, agriculture, and transport.

China’s Partnerships with African Countries

Economic relations between Africa and China have existed for several centuries. However, they gained global recognition in the past decade as China’s economy grew rapidly and became the second-largest in the world after the US. The main goals of China’s involvement in Africa are key areas the expansion of infrastructure and the opportunity to obtain resources for its thriving manufacturing sector (Lau 87).

In many instances, China works with countries that possess vast natural resources. Huge loans to fund large-scale projects such as roads, highways, ports, dams, and airports are issued to developing countries. They exchange their resources for minerals. The major components of the relations are trade and diplomacy. However, certain countries receive military support through the supply of arms and other equipment.

The United States is China’s major competitor with regard to the development of diplomatic and economic ties with Africa. In 2009, China surpassed the US in terms of trade volumes to become Africa’s largest partner (Elson 64). Currently, China is engaged in various partnerships with more than 40 countries, with trade volumes in excess of $250 billion annually. China’s presence is stronger in certain countries than in others. For example, the Asian country has traded with Zimbabwe since the days of the liberation war in Zimbabwe that began in the 1970s and ended in the early 1980s (Lau 96). After independence, China continued to support Zimbabwe’s economic growth through aid and investment.

Critics have argued that China’s interests in Africa are not economic but political in nature. They argue that their main agenda is to impose their foreign policies and culture on African countries. China expects to gain access to mineral resources and the rapidly growing markets for its goods and services Africa in exchange for its resources that include loans and technological expertise (Lau 134).

In its partnerships, China adheres to the policy of noninterference that is part of the Charter of the United Nations. It avoids the domestic affairs of its partners and focuses only on facilitating trade and investing in infrastructure. In addition, it focuses on key areas that include education and health. In recent years, China’s partnership with African countries has been criticized as many nations have taken huge loans that are difficult to pay, hence raising their national debts.

China’s aid and investment on the continent have both positive and negative outcomes. It has supported the development of infrastructure, the expansion of health care sectors, and the eradication of ignorance through improved education systems. Moreover, it has created more jobs and enhanced the growth of numerous economies. Trade volumes have increased significantly and the standards of living have improved as Africans have access to cheaper goods and services from China (Lau 77). The introduction of innovative technologies has improved agricultural outcomes and aided in the fight against famine.

On the contrary, it has led to the displacement of African firms as large Chinese multinational corporations are usually given the tenders to develop infrastructure, thus denying local companies the opportunity to grow (Lau 80). Moreover, cheap Chinese products have led to the collapse of many local industries as they cannot compete effectively. Socially, human rights violations have increased as Chinese companies fail to recognize worker unions, labor standards, and employees’ rights to safe working conditions (Lau 93). In addition, the companies are more concerned with attaining their goals than with promoting environmental conservation. As a result, they violate international construction standards and cause massive environmental pollution.

China and US Competition

China and the United States are competing for influence, access, and resources in Africa as evident from both nations’ investments and political involvement. The US is uncomfortable with Beijing’s growing presence in Africa, as China’s investments near the $2 trillion mark since 2005 (Lau 37). The two largest economies are competing for both economic and political influence. China is one of the reasons why the International Monetary Fund (IMF) included seven African countries in the 20 fastest growing economies in the world in 2017 (Lau 40). Relations between the US and Africa have weakened over the years due to political interference.

In 2018, China enhanced its presence created a $1 billion Belt and Road infrastructure fund. Many countries are dealing with huge debts as China is offering substantial amounts of loans that are repayable over long periods. Economists have argued that this trend could have long-term economic ramifications that could strain relations between China and Africa. The US and China have different economic strengths. Therefore, they should stop competing for influence and access to resources, and instead, offer solutions to Africa’s slow economic growth. They should introduce different economic models and help Africa adapt them for enhanced growth (Lau 65). It is important for the US to adjust the prices of its products so that it can cater to the needs of low-income individuals, who make up the majority of the population.

Conclusion

Globalization has negative effects on employment as it lowers wages for unskilled labor and increases wage inequality. On the other hand, it increases trade between countries by facilitating the elimination of tariff barriers, currency manipulation, and business malpractices. African countries prefer China as a trade partner because it respects their sovereignty and steers off their political matters. For many years, the United States and the United Kingdom were Africa’s major trade partners. However, the relations have weakened over time as the two sought greater control of the political affairs of the continent. China and the US should cooperate and help African economies grow by investing more in the education and health sectors.

Works Cited

Catao, Luis A.V., and Maurice Obstfeld, editors. Meeting Globalization’s Challenges: Policies to Make Trade Work for All. Princeton University Press, 2019.

Elson, Anthony. The United States in the World Economy: Making Sense of Globalization. Palgrave Macmillan, 2019.

Lau, Lawrence J. The China-U.S. Trade War and Future Economic Relations. The Chinese University Press, 2019.

The Case Of Shooting At Planned Parenthood: Understanding The Causes Of The Crime

An analysis of the factors that may have incited a crime is often useful in further prevention of similar criminal cases and the development of strategies for increasing public safety. It is fairly easy to shrug off the specified problem by claiming that a law-abiding person cannot understand the reasoning of an offender; however, examining the factors that may have caused a crime to be committed will allow minimizing the threat in the future. Although the causes of the shooting that occurred at Planned Parenthood in Colorado Springs are presently unclear, hypothesizing about it will help to prevent further shootings from happening.

The case of Robert Dear, who attacked the Planned Parenthood Center and initiated a mass shooting, is a clear example of the motives of the perpetrator not being clearly established. However, the specified case provides sufficient grounds for multiple assumptions given the context in which the shooting occurred. Specifically, one could argue that Dear was expressing an extremist position concerning the issue of abortion and the role that Planned Parenthood plays in it (USA Today, 2019). Therefore, one could argue that the promotion of awareness about the pro-choice movement and its importance in the fight for women’s rights could help in preventing the issue.

Furthermore, the specified case sparks the discussion concerning the difference between deviant and criminal behaviors. While the case under analysis is a clear-cut example of criminal behavior, an act of rebellion such as painting a statement over the Planned Parenthood center, holding a graphic poster, or making a speech in front of the Planned Parenthood office, could be considered immature and deviant but not criminal. Remarkably, the latter two examples will not necessarily be considered deviant by some, since they may be regarded as using one’s right to free speech (Markova & Nikitskaya, 2017). Although opinions on the subject matter may vary, the proposed options should be preferred over downright criminal acts as the one performed by Robert Dear. Thus, instead of pointless and destructive violence, a dialogue can be started, introducing opportunities for resolving one of the critical issues in women’s health.

References

Markova, S., & Nikitskaya, E. (2017). Coping strategies of adolescents with deviant behaviour. International Journal of Adolescence and Youth, 22(1), 36-46.

USA Today. (2019). Suspect’s motive unclear in Planned Parenthood shooting [Video]. YouTube. Web.

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