CHAPTER 1. ON THE HISTORY AND STRUCTURE OF THE BOOK PROJECT -- PART I. THE POLITICAL ECONOMY OF TAXATION IN THE OTTOMAN PAST -- CHAPTER 2. INTRODUCTION: A HISTORICAL BACKGROUND -- CHAPTER 3. CONCEPTUALIZATION OF OTTOMAN INSTITUTIONS: A BRIEF REVIEW FOR THEORETICAL ASSESSMENT OF TAX-FARMING...

Die liberale Denkweise der Aufklärung als Fundament steuerpolitischer Ansichten -- Die Ursprünge der Einkommensteuer in Großbritannien -- Die Entwicklung der Einkommensteuer in Deutschland -- Vom Rechtsstaat zum Gerechtigkeitsstaat.

The fiscal theory states that inflation adjusts so that the real value of government debt equals the present value of real primary surpluses. Monetary policy remains important. The central bank can set an interest rate target, which determines the path of expected inflation, while news about the...

In Rebellion, Rascals, and Revenue, Michael Keen and Joel Slemrod have written a fantastic book that collects and loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history. In many respects the book, which endeavors to include...

In 1715/16 Archbishop William King of Dublin used his experience as a Lord Justice during 1714-15 to write out a detailed case arguing that Ireland already paid more than its fair share of taxes to the Kingdom. In later years King became known as the leader of the Irish ‘nationals’ and his...

Taxes have existed in Denmark since at least as far back as the earliest surviving written sources. This paper concerns the role taxation has had on shaping Danish society alongside the development of Danish democracy

Wer erhält das Erbe eines Verstorbenen? Wer kann Rechte an einer Erbschaft geltend machen und wer entscheidet über deren Verteilung? Die Antworten darauf fielen in früheren Epochen und je nach Gesellschaft, Milieu und Kultur anders aus. Rechtliche, ökonomische, und soziale Normen und...

Die liberale Denkweise der Aufklärung als Fundament steuerpolitischer Ansichten -- Die Ursprünge der Einkommensteuer in Großbritannien -- Die Entwicklung der Einkommensteuer in Deutschland -- Vom Rechtsstaat zum Gerechtigkeitsstaat.

1. Introduction -- 2 Fiscal Context -- 3. Visual Satire Context -- 4. Income Tax -- 5. Indirect Tax -- 6. Politics Of Personality -- 7. Estate Tax -- 8. Free Trade -- 9. Conclusion -- Appendix 1 -- Appendix 2.

The study of taxation is fundamental for understanding the construction of Tibetan polities, the nature of their power - often with a marked religious component - and their relationships with their subjects, as well as the consequences of taxation for social stratification. This volume takes the...

u.a.: Ägypten: Geburtsstunde der Betriebsprüfer -- Persien: Mit dem Zehnten wird Eure Seele aller Höllenqualen ledig -- Römisches Reich: "... dass sich ein jedermann schätzen ließe ..." -- Frankenreich: Quod non capit Christus, capit fiscus -- Kreuzzüge: Saladinzehnt, Himmelssteuer,...

This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within...

This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within...

The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...

Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a...

"The definitive history of the effect of the income tax on the economy. Ever since 1913, when the United States first imposed the income tax via constitutional amendment, the top rate of that tax has determined the fate of the American economy. When the top rate has been high, as in the late...

Dieses kleine Buch liefert historisch belegte Fakten ungewöhnlicher Maßnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditäten der Steuergesetzgebung werfen. Die kurzen, leicht...

"This book addresses the negotiation of categorizations in colonial societies in Spanish America from a new vantage point: fiscality. In early modern empires (poll) taxes were a significant factor to organize and perpetuate social inequalities. By this, fiscal categorizations had very concrete...

Das Elend der Industriearbeiter im 19. Jahrhundert verstärkte den Ruf nach sozialer Gerechtigkeit und schürte die Angst vor einer Revolution. Preußen führte daraufhin als erste europäische Großmacht eine progressive Einkommensteuer ein. Mit ihr begann die Revolution der Gleichheit und der...

"In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to...

2: Getting to Sweden: The Origins of High Compliance in the Swedish Tax StateIntroduction; Monitoring Capacity; Role of the Reformed Church; Fiscal Contract; Unique Social Structure; Late Industrial Development and the Structure of Taxation; Conclusion; Notes; References; 3: Creating...

The study of tax systems have been deeply discussed regarding the early modern period. However, there is a lack of comparative historical studies about the last two centuries in what respect the tax state developments. In our article we analyse the tax history of the last two hundred years for...

1 The Rule of Law in the Historical Context -- 2 The Institutional Change: Historical Background -- 3 Fundamental economic indicators of the Ottoman Economy -- 4 A comparison with European societies under the State Finance -- 5 Tax -farming contracts -- 6 Law and economics of tax-farming...

"The studies collected in Ancient Taxation explore the extractive systems of twelve ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral...