The Rise of the Fiscal State in Europe c.1200-1815

The Rise of the Fiscal State in Europe c.1200-1815 PDF Author: Richard Bonney
Publisher: Clarendon Press
ISBN: 0191542202
Category : History
Languages : en
Pages : 542

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Book Description
In this volume an international team of scholars builds up a comprehensive analysis of the fiscal history of Europe over six centuries. It forms a fundamental starting-point for an understanding of the distinctiveness of the emerging European states, and highlights the issue of fiscal power as an essential prerequisite for the development of the modern state. The study underlines the importance of technical developments by the state, its capacity to innovate, and, however imperfect the techniques, the greater detail and sophistication of accounting practice towards the end of the period. New taxes had been developed, new wealth had been tapped, new mechanisms of enforcement had been established. In general, these developments were made in western Europe; the lack of progress in some fiscal systems, especially those in eastern Europe, is an issue of historical importance in its own right and lends particular significance to the chapters on Poland and Russia. By the eighteenth century `mountains of debt' and high debt-revenue ratios had become the norm in western Europe, yet in the east only Russia was able to adapt to the western model by 1815. The capacity of governments to borrow, and the interaction of the constraints on borrowing and the power to tax had become the real test of the fiscal powers of the `modern state' by 1800-15.

The Rise of the Fiscal State in Europe c.1200-1815

The Rise of the Fiscal State in Europe c.1200-1815 PDF Author: Richard Bonney
Publisher: Clarendon Press
ISBN: 0191542202
Category : History
Languages : en
Pages : 542

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Book Description
In this volume an international team of scholars builds up a comprehensive analysis of the fiscal history of Europe over six centuries. It forms a fundamental starting-point for an understanding of the distinctiveness of the emerging European states, and highlights the issue of fiscal power as an essential prerequisite for the development of the modern state. The study underlines the importance of technical developments by the state, its capacity to innovate, and, however imperfect the techniques, the greater detail and sophistication of accounting practice towards the end of the period. New taxes had been developed, new wealth had been tapped, new mechanisms of enforcement had been established. In general, these developments were made in western Europe; the lack of progress in some fiscal systems, especially those in eastern Europe, is an issue of historical importance in its own right and lends particular significance to the chapters on Poland and Russia. By the eighteenth century `mountains of debt' and high debt-revenue ratios had become the norm in western Europe, yet in the east only Russia was able to adapt to the western model by 1815. The capacity of governments to borrow, and the interaction of the constraints on borrowing and the power to tax had become the real test of the fiscal powers of the `modern state' by 1800-15.

Handbook of Public Economics

Handbook of Public Economics PDF Author: Alan J. Auerbach
Publisher: Newnes
ISBN: 0444537600
Category : Business & Economics
Languages : en
Pages : 497

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Book Description
In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making and toward more personalized approaches to tax generation and expenditure, especially in terms of the use of psychological methods and financial incentives. Closely scrutinized subjects include new research in empirical (instead of theoretical) public finance, the methods for measuring taxes (both in revenue generation and expenditure), and the roles that taxes play in specific settings, such as emerging economies, urban settings, charitable giving, and among political entities (cities, counties, states, countries). Contributors look at both the "tax" and "expenditure" sides of public finance, emphasizing recent influences that psychology and philosophy have exerted in economics with articles on behavioral finance, charitable giving, and dynamic taxation. To a field enjoying rapid growth, their articles bring context and order, illuminating the mechanisms that underlie both public finance theories and applications. Editor Raj Chetty is the recipient of the 2013 John Bates Clark Medal from the American Economic Association Focuses on new approaches to both revenue generation and expenditures in public finance Presents coherent summaries of subjects in public economics that stretch from methodologies to applications Makes details about public economics accessible to scholars in fields outside economics

Anglo-American Corporate Taxation

Anglo-American Corporate Taxation PDF Author: Steven A. Bank
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages :

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Book Description
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.

Pillars of Prosperity

Pillars of Prosperity PDF Author: Timothy Besley
Publisher: Princeton University Press
ISBN: 0691158150
Category : Business & Economics
Languages : en
Pages : 391

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Book Description
How nations can promote peace, prosperity, and stability through cohesive political institutions "Little else is required to carry a state to the highest degree of opulence from the lowest barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being brought about by the natural course of things." So wrote Adam Smith a quarter of a millennium ago. Using the tools of modern political economics and combining economic theory with a bird's-eye view of the data, this book reinterprets Smith's pillars of prosperity to explain the existence of development clusters—places that tend to combine effective state institutions, the absence of political violence, and high per-capita incomes. To achieve peace, the authors stress the avoidance of repressive government and civil conflict. Easy taxes, they argue, refers not to low taxes, but a tax system with widespread compliance that collects taxes at a reasonable cost from a broad base, like income. And a tolerable administration of justice is about legal infrastructure that can support the enforcement of contracts and property rights in line with the rule of law. The authors show that countries tend to enjoy all three pillars of prosperity when they have evolved cohesive political institutions that promote common interests, guaranteeing the provision of public goods. In line with much historical research, international conflict has also been an important force behind effective states by fostering common interests. The absence of common interests and/or cohesive political institutions can explain the existence of very different development clusters in fragile states that are plagued by poverty, violence, and weak state capacity.

International Encyclopedia of Human Geography

International Encyclopedia of Human Geography PDF Author:
Publisher: Elsevier
ISBN: 0080449107
Category : Social Science
Languages : en
Pages : 12469

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Book Description
The International Encyclopedia of Human Geography provides an authoritative and comprehensive source of information on the discipline of human geography and its constituent, and related, subject areas. The encyclopedia includes over 1,000 detailed entries on philosophy and theory, key concepts, methods and practices, biographies of notable geographers, and geographical thought and praxis in different parts of the world. This groundbreaking project covers every field of human geography and the discipline’s relationships to other disciplines, and is global in scope, involving an international set of contributors. Given its broad, inclusive scope and unique online accessibility, it is anticipated that the International Encyclopedia of Human Geography will become the major reference work for the discipline over the coming decades. The Encyclopedia will be available in both limited edition print and online via ScienceDirect – featuring extensive browsing, searching, and internal cross-referencing between articles in the work, plus dynamic linking to journal articles and abstract databases, making navigation flexible and easy. For more information, pricing options and availability visit http://info.sciencedirect.com/content/books/ref_works/coming/ Available online on ScienceDirect and in limited edition print format Broad, interdisciplinary coverage across human geography: Philosophy, Methods, People, Social/Cultural, Political, Economic, Development, Health, Cartography, Urban, Historical, Regional Comprehensive and unique - the first of its kind in human geography

Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century

Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century PDF Author: Alexander Nützenadel
Publisher: Nomos Verlagsgesellschaft
ISBN:
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
Taxes are a fundamental element of modern industrial societies and affect every citizen. Today's tax regimes are historical constructions that reflect a nation's political traditions, but they are also shaped by political, intellectual, and economic trends that transcend national boundaries. From a comparative and interdisciplinary perspective, this collection of essays addresses the relationship between taxes, citizenship, and state-building in Germany and the United States from the 18th to the early 20th century. Leading scholars of history and economics from both sides of the Atlantic provide insight into the development of the modern fiscal state and the relationship between taxation, tax protests, and political representation. Methodologically, the book will be regarded as a first approach towards a transnational history of modern taxation. The collection will be of interest to those who deal with questions of state-building, the development of the civil society, the relationship between the individual and the state, and the historical dimensions of taxation.

The Demography of Armed Conflict

The Demography of Armed Conflict PDF Author: Helge Brunborg
Publisher:
ISBN:
Category : History
Languages : en
Pages : 416

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Book Description
War and conflict, whether internal or international, remains a pervasive phenomenon affecting most regions of the world and particularly low-income countries. Demographic consequences of war and violence, especially deaths and forced migration, are amongst the gravest costs of war and receive much attention in mass media, although it is often difficult to quantify such effects. Furthermore, demographic factors, such as population pressure on natural renewable resources, migration, differential population dynamics by ethnic or religious group, or the number of young persons in a population, have been suggested as potential causes of conflict. Despite the obvious importance of both demographic causes and consequences of armed conflict, research on the demographic aspects of conflict is scarce. This book brings together researchers from very different traditions to bridge gaps in the field, and to provide new insights into the demographic causes and consequences of armed conflict. The diversity of the authors, coming from demography, statistics, political science, sociology, anthropology, history, geography, economics and law, gives the reader a cross-cut of recent research in demography and armed conflict. The themes are equally diverse. Studies of demographic causes of conflict address issues of migration, ethnicity, population growth and youth bulges. Studies focusing on the consequences of conflict include some broad assessments of mortality from armed conflict, the estimation of casualties for prosecution of war crimes, as well as detailed case studies of conflicts in Bosnia and Herzegovina, Cambodia, Kenya, Mali, Rwanda, Sudan and Uganda.

Taxation and Development

Taxation and Development PDF Author: Richard M. Bird
Publisher:
ISBN: 9780674188327
Category :
Languages : en
Pages : 294

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Book Description


Handbook of Public Economics

Handbook of Public Economics PDF Author: Martin Feldstein
Publisher: Elsevier
ISBN: 0080544193
Category : Business & Economics
Languages : en
Pages : 744

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Book Description
The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

Essential Mathematics for Economics and Business

Essential Mathematics for Economics and Business PDF Author: Teresa Bradley
Publisher: John Wiley & Sons
ISBN: 1118358295
Category : Business & Economics
Languages : en
Pages : 693

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Book Description
Essential Mathematics for Economics and Business is established as one of the leading introductory textbooks on mathematics for students of business and economics. Combining a user–friendly approach to mathematics with practical applications to the subjects, the text provides students with a clear and comprehensible guide to mathematics. The fundamental mathematical concepts are explained in a simple and accessible style, using a wide selection of worked examples, progress exercises and real–world applications. New to this Edition Fully updated text with revised worked examples and updated material on Excel and Powerpoint New exercises in mathematics and its applications to give further clarity and practice opportunities Fully updated online material including animations and a new test bank The fourth edition is supported by a companion website at www.wiley.com/college/bradley, which contains: Animations of selected worked examples providing students with a new way of understanding the problems Access to the Maple T.A. test bank, which features over 500 algorithmic questions Further learning material, applications, exercises and solutions. Problems in context studies, which present the mathematics in a business or economics framework. Updated PowerPoint slides, Excel problems and solutions. "The text is aimed at providing an introductory-level exposition of mathematical methods for economics and business students. In terms of level, pace, complexity of examples and user-friendly style the text is excellent - it genuinely recognises and meets the needs of students with minimal maths background." —Colin Glass, Emeritus Professor, University of Ulster "One of the major strengths of this book is the range of exercises in both drill and applications. Also the 'worked examples' are excellent; they provide examples of the use of mathematics to realistic problems and are easy to follow." —Donal Hurley, formerly of University College Cork "The most comprehensive reader in this topic yet, this book is an essential aid to the avid economist who loathes mathematics!" —Amazon.co.uk