Dissertationen zum Thema „Taxation, 1917“

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Fundação São Paulo - FUNDASP
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
This thesis has as its objective the analysis of pluritaxation, including double taxation and bis in idem in tax law, from the perspective of the logic-semantic constructivism and the hermeneutic analitic method. This thesis consists of three chapters. The first chapter builds a historic-constitutional analysis and proposes a definition for pluritaxation, and alongside correlated concepts. The second chapter analysis the criteria which allows the abstract identification of the incidence of pluritaxation. The third and final chapter, taking into account the Brazilian constitutional system, from the perspective of the constitutional distribution of tax jurisdiction, establishes the limits to pluritaxation. At last, it was possible to conclude that the tax legal fact (taxable event) is the only identification criterion for pluritaxation. As such, a case by case analysis shall be necessary. Furthermore, it can be asserted that for each tax species there are constitutional provisions which prohibits and/or allows pluritaxation. Nevertheless, there is an implicit principle that guides the interpretation in order to avoid the pluritaxation, which will solely be possible if explicitily set forth by Constitution
Esta pesquisa teórica tem por objeto analisar a pluritributação, incluindo a bitributação e o bis in idem no direito tributário interno, sob a perspectiva do constructivismo lógico-semântico e do método hermenêutico-analítico. O texto foi divido em três partes. No primeiro capítulo, fez-se uma análise histórico-constitucional e propôs-se uma definição para pluritributação e alguns conceitos correlatos. No segundo capítulo, buscou-se analisar os critérios que permitem identificar abstratamente a ocorrência da pluritributação. No terceiro e último capítulo, se estabeleceu, a partir do sistema constitucional brasileiro, sob a perspectiva da repartição constitucional de competência tributária impositiva, os limites para a pluritributação. Ao final, concluiu-se que o fato jurídico tributário, em relação com o evento jurídico (suporte fático) abstratamente previsto, é o único critério de identificação da pluritributação e que, por isso, pode exigir a análise caso a caso, bem como que há hipóteses de proibição e de permissão constitucional da pluritributação para cada uma das espécies tributárias. Porém, há um princípio que norteia a interpretação no sentido de evitar a pluritributação, a qual apenas é permitida quando houver expressa previsão constitucional

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The present text was conducted in order to construct a panel of Roberto Campos and Octavio Bulhões s thoughts concerning issues related to taxation, development and inflation in the period before 1964. The bibliography used consists essentially in books, magazines and newspapers articles written by Campos and Bulhões between 1950 and 1964 - year that the authors have assumed the command of the economy and started to implement the PAEG and the Tributary Reform of 1966. Initially, the national debate and the authors concepts of development and inflation important backgrounds understanding of their ideas on taxation - will be analyzed. Afterwards, their tributary ideas will be examined in order to verify their role in their development and inflation s projects. This analysis show that taxation had a double role: first, to stimulate development by conducting resources to encourage strategic sectors; and second, to keep inflation under control by reducing public deficit, aggregate demand and the impact on prices from instability between supply and demand
O presente trabalho pretende montar um quadro dos pensamentos de Roberto Campos e Octavio Bulhões no que concerne às questões relacionadas à tributação, desenvolvimento e inflação no período imediatamente anterior a 1964. A bibliografia utilizada nesta dissertação consistiu, principalmente, das publicações de Campos e Bulhões contidas em artigos de jornal, revistas e livros entre 1950 e 1964 - ano este em que assumiram o comando da economia implementando o PAEG e, em seu bojo, a Reforma Tributária de 1966. Inicialmente, tanto o debate nacional quanto as concepções dos autores aqui estudados sobre desenvolvimento e inflação importante pano de fundo para o entendimento da gestão fiscal são analisados. Posteriormente, as idéias por eles defendidas no campo tributário são abordadas com o objetivo de verificar o papel que cumpriram no projeto de desenvolvimento e estabilização dos autores. Esta análise revela que os tributos exerciam um duplo papel: primeiro, o de estimular o desenvolvimento econômico, sobretudo incentivando setores estratégicos via redirecionamento de recursos; e segundo, o de manter a inflação sob controle reduzindo o déficit público, a demanda agregada e os efeitos da instabilidade entre oferta e demanda na determinação de preços

The twin processes of "economic development" and "state behaviour'' are explained by the major paradigms through reference to economically "reductionist" methodologies. In particular Marxist and Late Development theories have helped perpetuate this methodology. This thesis provides an alternative framework for understanding the above-mentioned processes. In particular, the "autonomous powers" of the state will form a central approach throughout each chapter. Not only do states have multiple powers, but these vary across different political regime forms. These powers are revealed through an empirical examination of the determination of tariff protectionism as it emerged in Europe in the late 187CK s. The argument will focus on a multi-causal approach. Thus the causal input of economic interest groups will be examined. Although these will form a part of the explanation offered here, they will have less salience than is commonly found in the social science literature. The interests of the state are mainly those connected to the demands of "fiscal accumulation". Overall "state interests" are neither monolithic nor unified. Thus it will not be possible to speak of the state as an "actor". States are not so rational as the term would imply. Moreover, "the state" turns out to be a complex political arena of struggling factions, all vying for exclusivist political power. These autonomous state struggles impacted upon economic development; in this case, tariff protectionism. As well as explaining the rise of protectionism in Germany and Russia, as well as America (chapter 2, 3 and 5), the maintenance of British free trade will be also be explained through the model presented here. In addition, industrialisation in Russia will be explained, also from the approach of statist-economy. This approach will be developed more fully in the final chapter.

Orientador: Hernani Maia Costa
Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
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Resumo: Esta dissertação trata do processo de desenvolvimento econômico de uma região localizada no nordeste do Estado de São Paulo, tributária da Cia. Mogiana de Estradas de Ferro, desde a sua gênese, no século XVII (1655), até o ano de 1913, enfatizando-se o período de 1898 a 1913. Em especial, a dissertação analisa o surgimento de três economias de exportação: açúcar, algodão e café, levando-se em conta o processo de desenvolvimento desencadeado na região por estes três produtos. O foco de análise é direcionado à formação do mercado interno e ao processo de industrialização incipiente, em com as suas relações com o setor exportador
Abstract: This dissertation concerns the process of the economic development of a region located in the northern part of São Paulo state, taxation of the Mogiana Railroad Company, since its genesis, in the seventeenth century (1655), until the year of 1913, mphasizing the period from 1898 to 1913. In special, this dissertation analyses the emergence of three export economies: sugar, cotton and coffee, considering the process of development triggered in this region for these three products. The focus of the analyses is directed to the domestic market formation and to the incipient industrialization process, aswell as to its relationship to the export sector
Mestrado
Historia Economica
Mestre em Desenvolvimento Econômico

Esta tesis realiza un estudio situado en el largo plazo (1714-1919) de los cambios que sufrieron las elites en la ciudad de Barcelona. La tesis busca responder dos preguntas ¿Cuáles son, en el largo plazo, los procesos de creación de las elites económicas?, y ¿cómo se renueva la composición de las grandes fortunas? Metodológicamente se combinan tres aproximaciones. Un análisis de las fuentes fiscales (contribuciones). Un estudio prosopográfico de las biografías de 125 individuos elegidos entre los mayores contribuyentes de los años 1853, 1883 y 1919, agrupados en 80 grupos familiares cuya presencia se ha rastreado durante los dos siglos que cubre la tesis. Y un análisis de la inversión realizada por las familias estudiadas. Cada una de las aproximaciones está diseñada para analizar un aspecto de la evolución de las elites. La investigación de las fuentes fiscales demuestra el peso relativo que tuvieron las actividades comerciales, la pervivencia de un núcleo aristocrático y el incremento que tuvo la acumulación de bienes inmuebles en el largo plazo. El análisis de las variaciones de los apellidos de la contribución sirve como base para determinar los momentos de ruptura. La aproximación prosopográfica complementa el análisis anterior, analizando las causas que provocaron discontinuidades en las elites, cuáles fueron los momentos en que se abrieron ventanas de oportunidad para acceder a las elites y el peso relativo de los distintos grupos sociales. Esta aproximación pone de relieve el peso específico que tuvieron los indianos y la importancia que tuvo el periodo 1800-1840 en la formación de las elites. Por último, el análisis de la inversión demuestra que mientras que a mediados de siglo XIX las elites estudiadas impulsaron empresas, vinculadas a las tecnologías de la Primera Revolución Industrial, que buscaban transformar el territorio, durante el periodo finisecular las elites perdieron el liderazgo de las inversiones vinculadas a la Segunda Revolución Industrial, aunque mantuvieron una presencia destacada en el total del capital invertido en la ciudad. A modo de conclusión se establece por un lado una clasificación en el largo plazo de las distintas etapas por las que fueron pasando las elites entre 1714 y 1919. Antes de 1714 las elites barcelonesas poseían los rasgos de una clase dirigente, entre 1714 y 1808 adquirieron rasgos aristocráticos debido a su vinculación con la lógica estamental. Durante la primera mitad del XIX la elite se transformó en una burguesía revolucionaria, que durante la segunda mitad del XIX adquirió rasgos oligárquicos. Y, por otro lado, la investigación demuestra el hecho de que las elites son capaces de pervivir en el largo plazo y que una vez consolidadas, establecen mecanismos para asegurarse su continuidad. En este caso los mecanismos están vinculados con la diversificación sus intereses (cuando era posible y rentable) y por una endogamia que sirve para acotar los círculos en los que se mueve el capital transferido. Ello no está exento, en el largo plazo, de una proporción no desdeñable de quiebras, dispersión de los patrimonios y malas inversiones que explica una parte de la renovación de las elites. Pero, aun así, a menos que se dé un impacto profundo en la sociedad (un conflicto o un cambio de paradigma tecnológico) la renovación de las elites proviene habitualmente de sus mismos rangos.
The extension of capitalism during the XIX Century fostered the creation of fortunes disproportionately big, which gave their owners an enormous and increasing economical and political influence. The evolution of these economic elite has been studied through different approaches. Although, we can found very few studies that track their inner changes and its origins, and even fewer focused in Southern Europe. This thesis project studies the evolution of Barcelona’s elites between 1714 and 1919 in order to achieve a deeper understanding of the mechanism that the families and individuals develop to increase or retain their economic position. Methodologically the thesis presents a triple approach. Firstly, through an aggregate analysis of the evolution of taxes is possible to observe the weight of the commercial sector among the elite members, the progressive increase of wealth concentration, and to objectively identify the 125 wealthiest members of Barcelona for the years 1853, 1883 and 1919. Secondly, through a prosopographyc approach, we analyse the origin of the 125th great tax payers grouped in 80 families. Through this second approach we can conclude that fortunes were created only in some specific moments as nearly half the families’ origins can be tracked to the First Industrial Revolution and related to commercial activities. Among them the indianos (merchants deeply linked with the Spanish Antilles) plated an increasing role. Lastly, the analysis of the investment demonstrates that during the central years of the XIXth Century the elites fostered investment in newly disruptive companies that aimed to change society and the territory. By the end of the century this elites, although remained as big economic players in the city, failed to foster new companies linked to the Second Industrial Revolution. All in all, the thesis concludes that families from elites are capable to stay among the highest economic ranks of the society in the long term through the development of mechanisms to ensure the transmission of the capital. And that unless there is a deep transformation inside the society (mainly wars or change in the technological paradigm) the renewal of the elites come from his own ranks.

La Communauté européenne est tombée dans une situation critique. Cette situation s’explique par le fait que les États membres n’harmonisent pas leur système budgétaire, dont le rôle est de satisfaire à l’intérêt commun. Toutefois, les tentatives ne manquent pas. Dès la mise en œuvre du Traité de Rome en janvier 1958, les administrateurs fiscaux de la Commission s’efforcent d’harmoniser les systèmes de taxes sur le chiffre d’affaires entre les États membres afin de créer un véritable espace de libre-échange. La taxe commune sur la valeur ajoutée est ainsi créée en avril 1967, les États membres devant l’adopter au plus tard le 1er janvier 1970. L’application de cet impôt fait alors avancer l’intégration européenne. Le parcours menant à l’élaboration des directives permettant la création de la TVA commune n’est pas simple car les points de vue de la Commission de la Communauté européenne et des États membres autours de la question sur la souveraineté fiscale différent. La Commission veut créer un Marché Commun sans frontière tandis que les États membres, notamment la France, souhaitent mettre en place la neutralité fiscale ainsi qu’un impôt qui sert l’économie, sans pourtant supprimer les frontières. La nouvelle fiscalité, sans proposer une véritable taxe européenne appartenant au budget de la Communauté, a toutefois permis de construire une Europe compétitive
The European Community has entered a crisis. The cause of this crisis is the fact that the Member States do not harmonise their budgetary systems which would serve the common interest. However, it doesn't mean that there were no past attempts that were made. Since the implementation of the Treaty of Rome in January 1958, the European Commission's tax administrators have tried to harmonise turnover tax systems between Member States in order to create a genuine free trade zone. The common value-added tax was created in April 1967, with the Member States having to implement it by I January 1970 at the latest. The application of this tax would thus advance European integration. The path of formulating directives for the creation of a common VAT is not straightforward. The reason is that the views of the European Commission and those of the Member States are different regarding fiscal sovereignty. The European Commission wants to create a Common Market without borders, while the Member States, notably France, want to implement tax neutrality and also a tax that serves the economy, but without eliminating borders. The new common tax system would enable building a competitive Europe

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The thesis has for objective to study the instruments of intervention in the land market used by the Brazilian government in the period 1997-2002, and that were the concession of credit for the purchase of land and the taxation of agricultural land (the ITR). The purpose of this study was to investigate the possibilities and limitations of these instruments as mechanisms of increasing the access to the land by the rural landless workers as well as by the small farmers endowed with insufficient land. The central question underlying the analysis presented is to what extent such instruments were sufficient to serve effectively as substitutes of the traditional process of agrarian reform, centered on land redistribution. This analysis is based on a bibliographic survey covering the theories of the agricultural land markets and also of the agricultural land taxation, in both cases focusing on the Brazilian case. However, the thesis extends itself also to the experiences of some Latin American countries in what matters the experiences with the new agrarian reform policy tools adopted in Brazil in the period under analysis. The empirical analysis presented in the thesis used extensively the following data sources: 1) the Cadastro de Im?veis Rurais of INCRA, accompanied by the respective Estat?sticas Cadastrais , both of them relative to 1998; 2) the 1995-96 Agricultural Census of IBGE, and, in particular, the special tabulations of this Census generated for the Project of Technical Cooperation INCRA/FAO; 3) consolidated listing of the "C?dula da Terra" Program (PCT) and report on the families benefited by the PCT and Land Bank, both of them provided by the Ministry of Agrarian Development (MDA), including, respectively, the periods 1997-2002 , 2000-2004 and 1999-2004; 4) report with tables showing the areas declared of social interest for the purpose of land reform, and report on the farms that were expropriated for the purpose of agrarian reform, both of them provided by INCRA, covering, respectively, the periods 1964-1985 and 1979-2002. The arguments developed in the thesis are based, also, on data on agricultural land prices collected by Getulio Vargas Foundation (covering the period 1982-1998); Statistics on Land Taxes of INCRA, for the periods 1975- 1978 and 1982-1989; Statistics relative to the ITR profile, relative to 1997, furnished by the Secretaria da Receita Federal (SRF); and Statistics on the revenues administered by the SRF, for the period 1990-2001. The study concludes that, contrary to what has been propagated by its defenders, the new agrarian reform instruments, implemented by the country in the period under analysis, were not capable of generating an effective increase in the access to the land by the small producer in Brazil. In addition, the analysis of relevant aspects of the institutional reality of the rural land markets in Brazil indicates that these instruments, at least in the form that they were conceived, would not be capable of promoting a significant change in our agrarian structure.
O trabalho tem por objetivo estudar os instrumentos de interven??o no mercado de terras rurais utilizados no Brasil no per?odo 1997-2002, que s?o o cr?dito fundi?rio e o imposto territorial rural (ITR), com vistas a analisar suas possibilidades e limita??es como mecanismos de amplia??o do acesso ? terra aos trabalhadores rurais sem terra e com terra insuficiente. A quest?o central que est? subjacente ? an?lise realizada ? em que medida tais instrumentos s?o capazes de servir efetivamente de substitutos do processo de reforma agr?ria mediante desapropria??o de terras ociosas. Para a elabora??o do trabalho foi realizado, de um lado, levantamento bibliogr?fico que permitisse dar conta da teoria relativa ao mercado de terras rurais e ? tributa??o da terra agr?cola, assim como dos aspectos hist?ricos e institucionais referentes ? interven??o no mercado de terras rurais de alguns pa?ses latinoamericanos. Al?m disso, foi igualmente considerada a literatura especializada sobre o caso brasileiro, no que diz respeito tanto ao mercado de terras rurais, quanto ao cr?dito fundi?rio e ao ITR. De outro lado, para a an?lise emp?rica pertinente ao tema em estudo, lan?ou-se m?o das seguintes informa??es estat?sticas: Cadastro de Im?veis Rurais do INCRA, e respectivas Estat?sticas Cadastrais, ambos de 1998; Censo Agropecu?rio do IBGE, de 1995-1996, e, em particular, informa??es das tabula??es especiais deste Censo produzidas no ?mbito do Projeto de Coopera??o T?cnica INCRA/FAO; Listagem consolidada do Programa C?dula da Terra (PCT), Relat?rio de fam?lias beneficiadas pelo PCT e Relat?rio de fam?lias beneficiadas pelo Banco da Terra, do Minist?rio do Desenvolvimento Agr?rio (MDA), abrangendo, respectivamente, os per?odos 1997-2002, 2000-2004 e 1999-2004; Relat?rio com quadros demonstrativos das ?reas declaradas de interesse social para fins de desapropria??o e Relat?rio anal?tico da desapropria??o de im?veis rurais, ambos do INCRA, abrangendo, respectivamente, os per?odos 1964-1985 e 1979-2002; Estat?sticas de pre?os de terras agr?colas da Funda??o Get?lio Vargas (FGV), relativas aos anos de 1982 a 1998; Estat?sticas Tribut?rias do INCRA, nos per?odos 1975-1978 e 1982-1989; Estat?sticas relativas ao Perfil do ITR, de 1997, da Secretaria da Receita Federal (SRF); e Estat?sticas de arrecada??o da receita administrada pela SRF, no per?odo 1990-2001. O estudo conclui que, ao contr?rio do que tem sido propagado pelos seus defensores, os instrumentos adotados no pa?s, no per?odo considerado, n?o foram capazes de garantir de forma significativa a referida amplia??o do acesso ? terra. Ademais, a an?lise de aspectos relevantes da realidade institucional do mercado de terras rurais brasileiro indica que dificilmente estes instrumentos, tal como foram implementados, seriam capazes de promover modifica??o importante em nossa estrutura fundi?ria.

This dissertation consists of three essays on the taxation of capital income. The first essay examines the effects of the interactions of home and host country tax provisions on capital investment decisions by a U.S. multinational before and after a capital-importing country switches from a conventional corporate income tax to a consumption-based business cash flow tax. The analysis considers the cases in which the U.S. deems the cash flow tax to be creditable, non-creditable or partially creditable. In addition, two methods of implementing a consumption-based business tax are considered--the R-base and the R+F-base--and the importance of the firm's choices between local debt finance and parent multinational finance is analyzed. A numerical application considers the case in which a U.S. multinational invests in Thailand. The second essay examines the incidence of a general and a classified property tax, using an n-community, two-sector, three-factor general equilibrium model in which residents are assumed to benefit from property taxation. The government distributes residential tax revenues so that a worker, a capitalist or a landlord receives benefits equal to the amount of housing tax paid, and distributes commercial property tax revenues such that either each resident receives equal benefits, or only workers receive equal benefits. Aggregate welfare depends on labor population and most of the tax burden is borne by the individuals whose resources are taxed. The third essay provides a review of the literature on the optimal taxation of capital income in a small open economy setting and of the econometric evidence that examines the effects of taxation on business location decisions. Theoretical analyses generally suggest that the optimal tax on capital income is zero, although there are some exceptions. Various explanations of why capital may not be perfectly mobile are also discussed. In the econometric review, it is argued that if the tax has a negative effect on business location measures, the small open economy assumption is to some extent a valid proposition. The essay argues that this assumption is a valid one.

This thesis consists of three essays. In the first two essays we assume that the wife earns a lower wage rate than the husband and we analyze intrafamily distributional effects if environmental parameters such as the tax system or divorce regulations change. The third essay evaluates the efficiency of a production tax when a public service is provided to business. The first essay considers a tax reform from individual to joint taxation for couples in a one-period model. An expansion of the utility possibility set due to tax reform makes both spouses better off, if spouses apply a bargaining rule with a disagreement point outside marriage. Alternatively, if spouses receive family resources proportional to their contribution to family full income, the husband prefers joint taxation and the wife prefers individual taxation. In the model of the second essay, spouses bargain in each of two periods over the resource allocation between them using divorce as the disagreement outcome. Since each spouse's first period labor supply influences his or her second period bargaining power, the couple's labor supply decisions are no longer efficient. (1) A reduction of the tax rate of the wife when divorced increases inefficiency within marriage, but raises the wife's intertemporal utility. (2) An equal split of income between former spouses equalizes utility shares between spouses and it is less distortionary than a divorce law granting each former spouse his or her stand alone income. (3) Whenever the wife benefits from a tax reform from joint towards individual taxation of the family, inequality between spouses decreases but the husband might be worse off. In the third essay, local governments finance a public service to firms either with a tax on capital, the mobile factor, or with a tax on production. We find that in the Zodrow-Mieszkowski model a production tax is inefficient except for the case of a Cobb-Douglas technology. Using a CES production function, we show that a production tax is more efficient than a capital tax in the Zodrow-Mieszkowski model.

This thesis extends the research on the calculation of the effective tax rate on capital income and the effects of taxes on foreign direct investment. The first essay applies the King and Fullerton marginal effective tax rate methodology to a wide range of industries, investors and different types of investments for 1984 to 1997. In the second essay, I modify the basic methodology to analyze the taxation of foreign investors in the United States. The interaction between foreign tax systems and the tax system of the US is analyzed and the marginal effective tax rates for investors from five countries (Canada, France, Germany, Japan and United Kingdom) are calculated. The third essay uses the marginal effective tax rates estimated in the second essay to carry out a quantitative analysis of the determinants of foreign direct investment in the United States. Non-tax variables included in this model include proxies for intangible assets, imperfect competition in an industry, and a variable that captures the notion of knowledge capital. By integrating the public finance and industrial organization literature on foreign direct investment, I obtain more accurate estimates of the determinants of foreign direct investment in the United States. The empirical results show that both the overall and corporate marginal effective tax rates exert a significant influence over foreign direct investment flows into the United States.

This paper presents a model of the determination of excise tax rates by studying the substantial variation in the state excise taxes in the U.S. brewing industry. Two approaches are used. First, assuming that the government is only interested in the public interest, a socially optimal tax rate is derived. The magnitude of the tax rate is determined by the negative externalities of drinking behavior imposed on nondrinkers. Second, a special interest group that engages in lobbying activity and makes campaign contributions is introduced into the model. The government not only cares about the welfare of the society, but is also concerned about the abundance of its campaign contributions. The lobbying activity by the interest group causes the tax rate to deviate from the social optimum. Data from the beer industry in 1992 and 1995 are employed in the estimation. Instrumental variable techniques are used to deal with endogenous consumption and heteroscedasticity. The estimation indicates that states with a production capacity one barrel per person higher than the average state will have a beer tax 20 cents per barrel lower than average. The paper provides evidence that the power of interest group hampers the economic efficiency of the local tax system.
Graduation date: 1999

abstract: Women have played a vital role in Nevada's lawmaking process since first lobbying the Territorial Legislature in 1861. In subsequent decades, women increased in numbers as lobbyists, staff, and reporters. By 1914, when Nevada women won the right to vote and be elected to office, male legislators were accustomed to a female presence in the Capitol. With enfranchisement, however, came a more direct role for women in the state's lawmaking process. Featuring the twenty-nine women who served in the Nevada Legislature in the first half of the twentieth century, this dissertation enhances knowledge about public women between what are commonly called the two feminist waves. In addition to a general analysis of their partisan and legislative activities, this dissertation specifically contemplates women's participation in shifting Nevada's tax base from residents to nonresidents. This dissertation argues that these women legislators were influenced primarily by their experiences in the business sector. Suffrage provided the opportunity to hold public office, but it did not define their politics. More useful for understanding women lawmakers in the first half of the twentieth century is what I call "fiscal maternalism." Women legislators mitigated their social concerns with their understanding of the state's economic limitations. Their votes on controversial issues such as legalized gambling, easy divorce, and regulated prostitution reflected a perspective of these issues as economic first and moral second. Demonstrating a motherly care for the state's economy and the tax burden on families, women invoked both their maternal authority and financial acumen to construct their legislative authority. Combining policy history and women's history, this dissertation documents that a legislator's sex did not necessarily predict her vote on legislation and advances the gendered analysis of state lawmaking beyond the dichotomy that emerges with the application of the label "women's issues." In addition, this dissertation demonstrates that the digitization of newspapers provides a fruitful new resource for historians, particularly those interested in women. The ability to search within articles removes the reliance on headlines and reveals that the previously-disregarded society pages are valuable tools for tracing women's business activities and political networks.
Dissertation/Thesis
Ph.D. History 2011

The war against Germany was perceived by the majority of English Canadians as a necessity to defend the British Empire, democracy and justice. However, it became increasingly evident to the public that some individuals were being permitted to prosper, while others — particularly those of the working class — endured immense hardship. These individuals who prospered at a level judged excessive became known as "profiteers." Initial criticisms of profiteering were connected to graft, jobbery and patronage apparent in government military purchases. However, as public sacrifices intensified, the morally acceptable extent to which individuals and businesses could profit came to be more narrowly defined. Criticisms of profiteering expanded to challenge the mainstream liberal notions of private wealth and laissez-faire policies as being inequitable and undemocratic. The federal government's unwillingness to seriously implement measures against profiteering led to rising discontent. Consequently, working-class English Canadians aspired to form a 'new democracy' that was worth the sacrifices of the war.
Thesis (Master, History) -- Queen's University, 2013-09-19 19:02:13.077

Ce mémoire revient sur la première tutelle de la Ville de Montréal, imposée par le gouvernement provincial de 1918 à 1921. Pour l’occasion, le Lieutenant-gouverneur du Québec nomme cinq administrateurs afin de gérer les affaires courantes de la municipalité. Peu connu des historiens et du public, cet événement suscite des changements profonds dans les structures politiques et administratives de la Ville qui laissent des empreintes dans la vie quotidienne actuelle des Montréalais. Puisqu’ils ne sont pas redevables devant la population, les commissaires mettent en œuvre plusieurs réformes souvent impopulaires qui permettent de rétablir l’équilibre budgétaire de la Ville. Au passage, ils tentent de moderniser l’administration municipale dont le fonctionnement est jusque-là incompatible avec les réalités d’une population grandissante et d’un espace urbain accru par les nombreuses annexions. Notre étude souligne les réformes implantées par la Commission administrative au niveau de la fiscalité, de l’organisation des services municipaux et des politiques d'urbanisme. Elles s’inspirent de réformes mises en œuvre dans plusieurs villes nord-américaines de grande taille. Durant leur mandat, les nouveaux administrateurs cherchent à imposer un modèle d’administration s’inspirant de grandes entreprises privées et réussissent à réduire de manière substantielle le déficit de la Ville. Enfin, une attention particulière est accordée à la fin du mandat de la Commission administrative et au régime administratif qui lui fait suite.
This thesis is related to the first supervision of the City of Montreal enforced by the Provincial government from 1918 to 1921. The City was put under the strict control of five overseers appointed by the Quebec Lieutenant Governor. Few historians analyzed the Administrative Commission and it is largely unknown by the public even if it brought up profound changes in the political and administrative structures of the City. Since the overseers were not accountable to the people, they implemented unpopular reforms in order to balance city budget. At the same time, they took advantage of their power to modernize the administration since it was becoming incompatible with the needs of a growing population that requires all kinds of public services. Four chapters highlight the improvements raised by the Administrative Commission from three perspectives: taxation, organization of municipal services and public by-laws. The City of Montreal is stimulated by administrative reforms carried out in American cities at the same time. In order to reduce the deficit they tried to dictate a management model based on large private companies. Particular attention is given to the transition between the Administrative Commission and the new regime of the Executive Committee that followed.

In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,liter@ture, principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income.
Mercantile Law
LL.M. (Mercantile Law)