Here is a brief look at the infrastructure areas for both the United States and the World.

1. USA – INFRASTRUCTURE
Paul Young CPA CGA
April 1, 2021

2. PAUL YOUNG - BIO
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
Contact information: Paul_Young_CGA@hotmail.com

3. AGENDA
• Global Infrastructure / Roads
• World Bank Infrastructure
• IMF/Infrastructure
• China and Infrastructure
• Historical Infrastructure Spending / USA
• New Infrastructure spending / Biden
• Infrastructure GAP/United States
• Building Permits / January 2021
• Taxation / Hikes
• Supply Chain Management
• USA port expansion
• Supply Chain Risks
• Summary
• Training /Development links
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4. WE FORUM / FOCUS OF INFRASTRUCTURE
Source - https://www.weforum.org/agenda/2021/01/four-big-infrastructure-trends-for-2021/
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5. GLOBAL INFRASTRUCTURE – ROAD
INFRASTRUCTURE
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Source - https://www.nationmaster.com/nmx/ranking/road-infrastructure-spending

6. WORLD
INFRASTRUCTU
RE SPENDING
• Source -
https://documents.worldbank.org/
en/publication/documents-
reports/documentdetail/97057154
9037261080/hitting-the-trillion-
mark-a-look-at-how-much-
countries-are-spending-on-
infrastructure or
https://www.weforum.org/agenda/
2019/04/infrastructure-gap-heres-
how-to-solve-it/
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7. IMF / INFRASTRUCTURE
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Source - https://www.imf.org/external/np/g20/111920.htm

8. CHINA AND GLOBAL INFRASTRUCTURE
• China continues to build and finance infrastructure projects in Africa - http://www.sais-cari.org/data-
chinese-contracts-in-africa
• China and the Belt Road - https://www.constructionglobal.com/construction-projects/china-belt-and-road-
initiative-spending-hit-pandemic
• China and developing countries / loans - https://www.reuters.com/article/us-china-emerging-
debt/database-reveals-secrets-of-chinas-loans-to-developing-nations-says-study-idUSKBN2BN0EY
• China and supply chain - https://www.arabnews.com/node/1418636/business-economy
• NATO and China’s control of transportation routes -
https://www.defensenews.com/global/europe/2021/03/04/nato-grapples-with-grasping-chinas-
transportation-clout-in-europe/
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9. HISTORICAL USA INFRASTRUCTURE
SPENDING
Source - https://www.spglobal.com/en/research-insights/featured/infrastructure-
productivity-boost-coronavirus
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10. NEW INFRASTRUCTURE SPENDING /
BIDEN
Source -
PRESENTATIOhttps://www.cnbc.com/2021/03/31/biden-infrastructure-plan-includes-corporate-tax-hike-transportation-spending.htmlN
TITLE
2/11/20XX 10

11. INFRASTRUCTURE GAP / UNITED STATES
Source - https://www.mckinsey.com/business-functions/operations/our-insights/reimagining-infrastructure-in-the-united-states-how-to-build-
better#
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12. BUILDING PERMITS/ UNITED STATES
Source - https://www.mckinsey.com/business-functions/operations/our-insights/reimagining-infrastructure-in-the-united-states-how-to-build-
better#
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13. STATE AND LOCAL GOVERNMENT
INFRASTRUCTURE
Source - https://www.pgpf.org/blog/2020/06/state-and-local-infrastructure-spending-a-closer-look
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14. TAXATION ISSUES / USA GOVERNMENT
• Hikes to property, sales, and other taxes - https://www.pewtrusts.org/en/research-and-
analysis/blogs/stateline/2020/07/17/tax-hikes-in-a-pandemic-some-states-cities-say-yes
• Connecticut, Idaho, Massachusetts and Vermont have enacted or are pursuing budgets without tax increases.
The circumstances in each state are different. Idaho did not experience the budget shortfalls that virtually all
states faced in 2020 and in-fact experienced healthy second quarter 2020 growth in both personal income tax and
sales and use taxes over the same quarter last year. Connecticut, Massachusetts and Vermont took advantage of
significant rainy day funds to avoid tax increases. Many states will look to rainy day funds to trim anticipated
deficits, although many states have already used up their reserves throughout 2020. While the results in these
states look promising in terms of avoiding tax increases, they may not be typical.https://rsmus.com/what-we-
do/services/tax/state-and-local-tax/income-and-franchise/some-states-appear-to-hold-the-line-on-taxes-most-
wont.html
• There is little doubt that legislators will introduce an unprecedented amount of proposed tax laws in the coming
year. Given the states dire fiscal conditions, many proposals to raise taxes will be enacted. Businesses ignoring
the legislative process until laws are passed run risks. They will miss the opportunity to influence legislative
outcomes. They will also lose precious time in planning to deal with change. But closely following the legislative
process presents many opportunities. Companies can influence legislation. They can also begin planning for what
might be a very different tax environment. The RSM State and Local Tax Team encourages the business
community to tax the latter approach.-Sales Tax – Source - https://taxfoundation.org/2021-sales-taxes/ or
https://rsmus.com/what-we-do/services/tax/state-and-local-tax/income-and-franchise/state-tax-changes-are-
coming-be-prepared.html
• Would the USA introduce a national sales tax? - https://www.taxpolicycenter.org/briefing-book/what-would-tax-
rate-be-under-national-retail-sales-tax
• Property taxes - https://www.mansionglobal.com/articles/which-u-s-states-have-seen-the-biggest-property-tax-
hikes-in-recent-years-200735
• Biden tax policies - https://www.taxpolicycenter.org/taxvox/biden-follows-through-his-campaign-promise-big-tax-
hikes-us-corporations
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15. SUPPLY CHAIN
PRESENTATION TITLE 2/11/20XX 15
Blog – How best to manage your supply chain.
1. Large container ships and emissions - https://www.bloombergquint.com/gadfly/huge-container-ships-biggest-problem-is-emissions
2. Port productivity - https://www.joc.com/port-news/us-ports/tpm21-one%E2%80%99s-nixon-says-us-port-productivity-gaps-mean-
congestion-months_20210302.html
3. Nearshoring - https://investmentmonitor.ai/manufacturing/think-nearshoring-will-bring-back-us-manufacturing-jobs-think-again/
Countries need to be more competitive with their policies in areas of taxation, environment, and other regulatory areas.
4. Data and AI will play a bigger role as part of supply chain management -
https://www.scmr.com/article/the_future_of_supply_chain_management_is_ai_and_data
5. Ability of canal systems to handle the flow of goods - https://www.agcs.allianz.com/news-and-insights/expert-risk-articles/suez-canal-
mega-ships.html
6. Moving supply chain areas from China to manufacturers as part of moving away from China influence - https://www.news-
press.com/story/opinion/2021/03/15/bring-critical-supply-chains-home-biden-china-mineral-markets/4692255001/
7. Standardized ESG reporting including rankings in areas like human rights or environment or other areas -
https://ibm.box.com/s/vmyitcackqevvm1hcxv7wke6gudrpnce
8. Development of new logistic projects like one belt road - https://fortune.com/2021/03/24/china-belt-road-initiative-soft-power/
9. Costs of moving freights - https://www.hellenicshippingnews.com/fbx-index-looking-forward-3/
10. Global inflation - https://www.bloomberg.com/news/articles/2021-03-11/inflation-is-already-creeping-into-some-corners-of-the-world
Here is my work on the supply chain - https://www.slideshare.net/paulyoungcga/how-to-better-manage-your-supply-chain

16. USA PORT EXPANSION / SUPPLY CHAIN
INVESTMENTS
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1. Expansion of the Port of Houston - https://www.maritime-executive.com/article/port-of-houston-busiest-
us-port-in-tonnage-as-expansion-continues
2. Port expansions - https://www.globaltrademag.com/americas-expanding-ports-ports-investing-to-
improve-their-market-share/
3. Four new natural gas pipelines - https://oilprice.com/Latest-Energy-News/World-News/Four-New-
Natural-Gas-Pipelines-Come-Online-In-The-US.html
4. Oil Pipelines - https://www.eia.gov/todayinenergy/detail.php?id=44056
5. BNSF - https://www.freightwaves.com/news/bnsf-outlines-3-billion-capital-investment-budget-for-2021
6. USA Railroads - https://www.up.com/customers/track-record/tr090820-us-rail-envy-of-the-world.htm

17. SUPPLY CHAIN RISKS
Here is my work on supply chain -
https://ibm.box.com/s/63aqf8jo004v2bo5f8cf6eppgglhbvs5
Supply Chain Disruption / Suez
The Suez Canal is the latest example of how both the public and
private sectors need to embrace crisis management including having
their crisis management report audited every year.
https://www.slideshare.net/paulyoungcga/how-to-better-manage-
geopolitical-events
PRESENTATION TITLE 2/11/20XX 17
Source - https://supplychaingamechanger.com/top-10-
global-supply-chain-risks/

18. SUMMARY
• Economies around the world continue to be influence by geopolitical events. There are many risks that could
impact the global economy - https://www.slideshare.net/paulyoungcga/what-is-next-for-the-global-economy-
march-2021
• All levels of governments are facing fiscal gap issues. The ability of these governments to address their fiscal
management cycle will be very important to health of the global economy
• All levels of governments need to better manage crisis through auditing of their various risk and crisis
management reports - https://www.slideshare.net/paulyoungcga/why-there-needs-to-be-audited-reports-of-
crisis-emergency-management-policies-and-procedures
PRESENTATION TITLE 2/11/20XX 18

19. OTHER
SOURCES
• If you like to learn more
about trade and/or other
subjects as part of your
professional learning and,
development then feel
free to review my material
on
https://www.udemy.com/
(search Paul Young CPA
CGA