Author: Alexander Nützenadel
Publisher: Nomos Verlagsgesellschaft
ISBN:
Category : Business & Economics
Languages : en
Pages : 248
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.
Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century
Author: Alexander Nützenadel
Publisher: Nomos Verlagsgesellschaft
ISBN:
Category : Business & Economics
Languages : en
Pages : 248
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.
Publisher: Nomos Verlagsgesellschaft
ISBN:
Category : Business & Economics
Languages : en
Pages : 248
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.
State and Citizen
Author: Peter Thompson
Publisher: University of Virginia Press
ISBN: 0813933501
Category : History
Languages : en
Pages : 481
Book Description
Pointing the way to a new history of the transformation of British subjects into American citizens, State and Citizen challenges the presumption that the early American state was weak by exploring the changing legal and political meaning of citizenship. The volume’s distinguished contributors cast new light on the shift from subjecthood to citizenship during the American Revolution by showing that the federal state played a much greater part than is commonly supposed. Going beyond master narratives—celebratory or revisionist—that center on founding principles, the contributors argue that geopolitical realities and the federal state were at the center of early American political development. The volume’s editors, Peter Thompson and Peter S. Onuf, bring together political science and historical methodologies to demonstrate that citizenship was a political as well as a legal concept. The American state, this collection argues, was formed and evolved in a more dialectical relationship between citizens and government authority than is generally acknowledged. Suggesting points of comparison between an American narrative of state development—previously thought to be exceptional—and those of Europe and Latin America, the contributors break fresh ground by investigating citizenship in its historical context rather than by reference only to its capacity to confer privileges.
Publisher: University of Virginia Press
ISBN: 0813933501
Category : History
Languages : en
Pages : 481
Book Description
Pointing the way to a new history of the transformation of British subjects into American citizens, State and Citizen challenges the presumption that the early American state was weak by exploring the changing legal and political meaning of citizenship. The volume’s distinguished contributors cast new light on the shift from subjecthood to citizenship during the American Revolution by showing that the federal state played a much greater part than is commonly supposed. Going beyond master narratives—celebratory or revisionist—that center on founding principles, the contributors argue that geopolitical realities and the federal state were at the center of early American political development. The volume’s editors, Peter Thompson and Peter S. Onuf, bring together political science and historical methodologies to demonstrate that citizenship was a political as well as a legal concept. The American state, this collection argues, was formed and evolved in a more dialectical relationship between citizens and government authority than is generally acknowledged. Suggesting points of comparison between an American narrative of state development—previously thought to be exceptional—and those of Europe and Latin America, the contributors break fresh ground by investigating citizenship in its historical context rather than by reference only to its capacity to confer privileges.
Tax Law and Social Norms in Mandatory Palestine and Israel
Author: Assaf Likhovski
Publisher: Cambridge University Press
ISBN: 131682019X
Category : History
Languages : en
Pages : 355
Book Description
This book analyzes the changing role of law and social norms in creating tax compliance in mandatory Palestine and Israel. It is of interest to legal, economic, social, cultural and political historians, historians of Israel and the Middle East, and tax scholars.
Publisher: Cambridge University Press
ISBN: 131682019X
Category : History
Languages : en
Pages : 355
Book Description
This book analyzes the changing role of law and social norms in creating tax compliance in mandatory Palestine and Israel. It is of interest to legal, economic, social, cultural and political historians, historians of Israel and the Middle East, and tax scholars.
Anglo-American Corporate Taxation
Author: Steven A. Bank
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages : 265
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.
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages : 265
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.
The New Fiscal Sociology
Author: Isaac William Martin
Publisher: Cambridge University Press
ISBN: 1139479628
Category : Law
Languages : en
Pages : 329
Book Description
The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.
Publisher: Cambridge University Press
ISBN: 1139479628
Category : Law
Languages : en
Pages : 329
Book Description
The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.
Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century
The Political Economy of Transnational Tax Reform
Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 1107355486
Category : Business & Economics
Languages : en
Pages : 689
Book Description
This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Publisher: Cambridge University Press
ISBN: 1107355486
Category : Business & Economics
Languages : en
Pages : 689
Book Description
This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
A Comparative History of Motor Fuels Taxation, 1909–2009
Author: Carl-Henry Geschwind
Publisher: Lexington Books
ISBN: 1498553818
Category : History
Languages : en
Pages : 257
Book Description
Slowing down global warming is one of the most critical problems facing the world’s policymakers today. One favored solution is to regulate carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than elsewhere. Why is this so, and what does it tell us about the prospects for taxing carbon here? A Comparative History of Motor Fuels Taxation, 1909–2009: Why Gasoline Is Cheap and Petrol Is Dear examines these questions by tracing the evolution of gasoline tax policies in the United States, Germany, the United Kingdom, and New Zealand since the early twentieth century. In the process, it highlights the crucial role played by fiscal crises.
Publisher: Lexington Books
ISBN: 1498553818
Category : History
Languages : en
Pages : 257
Book Description
Slowing down global warming is one of the most critical problems facing the world’s policymakers today. One favored solution is to regulate carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than elsewhere. Why is this so, and what does it tell us about the prospects for taxing carbon here? A Comparative History of Motor Fuels Taxation, 1909–2009: Why Gasoline Is Cheap and Petrol Is Dear examines these questions by tracing the evolution of gasoline tax policies in the United States, Germany, the United Kingdom, and New Zealand since the early twentieth century. In the process, it highlights the crucial role played by fiscal crises.
The Paradox of Power
Author: Ballard C. Campbell
Publisher: University Press of Kansas
ISBN: 0700632565
Category : History
Languages : en
Pages : 376
Book Description
America’s political history is a fascinating paradox. The United States was born with the admonition that government posed a threat to liberty. This apprehension became the foundation of the nation’s civic ideology and was embedded in its constitutional structure. Yet the history of public life in the United States records the emergence of an enormously powerful national state during the nineteenth century. By 1920, the United States was arguably the most powerful country in the world. In The Paradox of Power Ballard C. Campbell traces this evolution and offers an explanation for how it occurred. Campbell argues that the state in America is rooted in the country’s colonial experience and analyzes the evidence for this by reviewing governance at all levels of the American polity—local, state, and national—between 1754 and 1920. Campbell poses five critical causal references: war, geography, economic development, culture and identity (including citizenship and nationalism), and political capacity. This last factor embraces law and constitutionalism, administration, and political parties. The Paradox of Power makes a major contribution to our understanding of American statebuilding by emphasizing the fundamental role of local and state governance to successfully integrate urban, state, and national governments to create a composite and comprehensive portrait of how governance evolved in America.
Publisher: University Press of Kansas
ISBN: 0700632565
Category : History
Languages : en
Pages : 376
Book Description
America’s political history is a fascinating paradox. The United States was born with the admonition that government posed a threat to liberty. This apprehension became the foundation of the nation’s civic ideology and was embedded in its constitutional structure. Yet the history of public life in the United States records the emergence of an enormously powerful national state during the nineteenth century. By 1920, the United States was arguably the most powerful country in the world. In The Paradox of Power Ballard C. Campbell traces this evolution and offers an explanation for how it occurred. Campbell argues that the state in America is rooted in the country’s colonial experience and analyzes the evidence for this by reviewing governance at all levels of the American polity—local, state, and national—between 1754 and 1920. Campbell poses five critical causal references: war, geography, economic development, culture and identity (including citizenship and nationalism), and political capacity. This last factor embraces law and constitutionalism, administration, and political parties. The Paradox of Power makes a major contribution to our understanding of American statebuilding by emphasizing the fundamental role of local and state governance to successfully integrate urban, state, and national governments to create a composite and comprehensive portrait of how governance evolved in America.
Taxation and Democracy
Author: Sven Steinmo
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304
Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
Publisher: Yale University Press
ISBN: 9780300067217
Category : Political Science
Languages : en
Pages : 304
Book Description
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w