Relevant bibliographies by topics / Taxation, 1917

Academic literature on the topic 'Taxation, 1917'

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Published: 25 July 2024

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Journal articles on the topic "Taxation, 1917"

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Kotsonis, Yanni. "“Face-to-Face”: The State, the Individual, and the Citizen in Russian Taxation, 1863-1917." Slavic Review 63, no. 2 (2004): 221–46. http://dx.doi.org/10.2307/3185727.

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From the 1860s to 1917, direct taxation provides a window onto the paradoxes of reform in late imperial Russia. The new systems of assessment that culminated in the income tax of 1916 aimed to individualize government in a regime still ordered by legal estate and collective identity; to recognize the autonomy of the individual while disassembling and reintegrating the person by way of comprehensive assessment; and to promote a sense of citizenship, participation, and individual responsibility while still defending autocracy. Yanni Kotsonis suggests that these tensions were borrowed, along with the new techniques of taxation and of government, from European and transatlantic practice, but Kotsonis also locates the distinctiveness of the Russian case in the historical context and the set of ideological premises into which the practices were introduced.
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Livshin, A. Ya. "THE EFFICIENCY OF REQUISITION AND TAXATION POLICIES IN 1917–1927 IN LETTERS “TO THE AUTHORITIES”." Вестник Пермского университета. История, no. 3(50) (2020): 139–50. http://dx.doi.org/10.17072/2219-3111-2020-3-139-150.

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The article discusses the communicative function of letters to authorities in the context of the population’s assessment of the efficiency of the requisition and taxation policies in the first decade of the Communist regime in power. Many letters during the Civil War represented complaints of confiscation and requisition. The peasants believed that the surplus-appraisal and the collection of an extraordinary revolutionary tax were carried out in violation А. Я. Лившин 150 of instructions and norms established by the Soviet state itself. Correspondents of the authorities noted that the surplus appropriation was carried out through the unlimited use of violence and coercion, leading to the destruction of trust between the government and the people, between the city and the village. The attitude of the population towards taxes in the 1920s was largely determined by the experience of the Civil War, when millions of citizens suffered from violent requisition. In the NEP years, when the regime has pursued better balanced economic and social policies, a large-scale rationalization of popular opinion regarding the principles of relationship between the government and society took place. This rationalization, as the letters to the authorities show, was especially evident in the peasant milieu. This occurred due to different circumstances, including the ability to farm on a market basis embedded in the principles of NEP. The middle-peasant majority of the village considered the policy of encouraging peasants' economic initiative to be effective, since such a policy could lead to an increase in the well-being of the whole society. Most people considered the policy of tax pressure on the peasantry which undermined the economic viability of farms in the NEP era, to be erroneous. The ability and willingness to trust the state determined a lot in the mentality and social behavior of people of the post-revolutionary era. Coercive, driven by class ideology rather than economic practicability, and, therefore, inefficient policies (including taxation policies), according to many authors of the letters, have been destructive to the atmosphere of trust and social balance in the country
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Migneault, Gaétan. "Les relations fiscales Canada — Nouveau-Brunswick de 1867 à 1917." McGill Law Journal 60, no. 1 (December 8, 2014): 95–125. http://dx.doi.org/10.7202/1027720ar.

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Un des motifs importants d’opposition exprimés au Nouveau-Brunswick contre les conditions de la Confédération visait l’insuffisance des transferts fédéraux offerts. On craignait l’émergence d’une situation financière éventuellement insoutenable, forçant le recours accru à la taxation directe pour soutenir les activités provinciales. Comme prévu, les recettes publiques provinciales se sont effondrées après l’Union, puis ont stagné jusqu’au recours à la taxation directe à partir de 1892. Cet article établit le lien entre les débats menant à la Confédération et les effets fiscaux de la mise en oeuvre du texte de la Constitution observés au Nouveau-Brunswick. Il démontre la perspicacité des opposants et la justesse de leur crainte.
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Penati, Beatrice. "Continuities and Novelties in Early Soviet Law-Making about Central Asian Water." Journal of the Economic and Social History of the Orient 62, no. 4 (May 16, 2019): 674–730. http://dx.doi.org/10.1163/15685209-12341491.

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AbstractThis article analyses the drafting process and underlying principles of early Soviet legislation on water rights and taxation on water in Central Asia. While the new Bolshevik ideology provided an ideal justification to enact the State-centric, technocratic principles implicit in the Tsarist Turkestan “water law” of 1916, it took a very long time for the Soviet regime to produce a comprehensive legislation that would explicitly replace the local pre-existing customs which had survived in the colonial period. This is surprising especially in the light of the continuity in personnel in the government agencies that governed land and water resources across the 1917 revolution. Two possible reasons for this slowness were the early Soviet “decolonisation” imperative and the inertial persuasion that the legislator could not fully grasp the intricacies of water-related rights and duties.
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Samarukha, Victor, Alexey Samarukha, and Ivan Samarukha. "Development of Financial and Taxation Mechanisms in Soviet Russia and in the USSR." Bulletin of Baikal State University 30, no. 1 (March 25, 2020): 100–112. http://dx.doi.org/10.17150/2500-2759.2020.30(1).100-112.

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The authors consider the historical period of reforming the financial and taxation mechanisms of Soviet Russia and the USSR from 1917 to 1986. In 1985, M.S. Gorbachev came to power. He began reformation of the political system, the aims of which consisted in the process itself without any focus on a specific social and economic model for the state and society. Meanwhile, the epoch of the building of utopian communism in the USSR was over and in 1991, the USSR collapsed due to a number of fatal political mistakes made by Gorbachev and his associates, which led to a severe crisis. One of the most essential features of the reformed taxation system of the period is the fact of its being changed by the government to adapt it to the aims of the socioeconomic development of the peoples’ state of a new type, Soviet Russia and the USSR, through plan management of productive forces under conditions of state-owned means of production. It should be mentioned that the taxation system of Soviet Russia and the USSR guaranteed provision of financial and physical resources for the victory of the Red Army in the Civil War and in the war against the invaders. It also allowed the state to promptly industrialize the whole USSR, create the most advanced army in the world and win the Second World War, in the shortest time reconstruct economy and social sector destroyed by German occupiers and continue the accelerated socioeconomic development until the beginning of Gorbachev’s reformation. Thus, the above mentioned theoretical and practical aspects of the development of financial and taxation mechanisms of Soviet Russia and the USSR can be of practical use for scientists and practitioners not only in contemporary Russia but also in the other post-socialist countries when taking decisions of reforming financial and taxation systems.
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DAUNTON, M. J. "HOW TO PAY For The War: State, Society and Taxation in Britain, 1917-24." English Historical Review CXI, no. 443 (September 1, 1996): 882–919. http://dx.doi.org/10.1093/ehr/cxi.443.882.

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Smirnova, Tatiana. "Children's Welfare in Soviet Russia: Society and the State, 1917-1930s." Soviet and Post-Soviet Review 36, no. 2 (2009): 169–81. http://dx.doi.org/10.1163/107512609x12460110596905.

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AbstractThe Bolsheviks did not alienate citizens from helping find solutions to the problems afflicting children. Many social actions deemed as "useful" by the Soviet authorities were met with support by the regime. These included the "Week of the Homeless Child", school self-taxation, local societies of the "Friend of the Children", and others. Establishing its control over "useful" public ventures, the Government eventually absorbed them. On the surface, the proliferation of public ventures in the area of children's welfare, such as patronage by industrial enterprises, labor unions and other groups and the growth of various advisory boards and children's inspections, appeared to be a result of growing social initiative. In reality the government's support of public work led to de facto state and party control. In order to carry out successful public initiatives, the population had to adapt to the particulars of Bolshevik rule.
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Bazarbaev, Akmal. "The Turkestan Statute and the Reorganization of Administrative Divisions in Central Asia, 1886-1917: a Case Study of Jizzakh District." Oriente Moderno 102, no. 2 (January 19, 2023): 281–300. http://dx.doi.org/10.1163/22138617-12340287.

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Abstract For both political and economic reasons, the Russian Empire sought to establish administrative units in Central Asia based on taxonomic principles relating to governmental control, taxation, and land use. From the first years after the conquest, the colonial authorities introduced various new types of political divisions in the region. But the most foundational step in this process was the Turkestan Statute of 1886, which formally enumerated the requirements and naming conventions for establishing official administrative units. It is clear from the available sources that, before the 1886 statute, colonial efforts to establish administrative control, taxation, and regulated land use were sporadic and imprecise at best. For this reason, the Turkestan statute pressured colonial administrators to reconstitute administrative units that did not meet the requirements of the new Russian statutes. In this respect, the colonial officials tried to find a balance between the law and political-economic interests in reorganizing political divisions. This paper examines the reasons for the rearrangement of administrative units and the differences between the law and the bureaucratic views of colonial officials in this process. Its primary objective is to delineate ways in which colonial administrators used laws to consolidate administrative control, taxation, and land use in the process of redistribution of administrative-territorial units. My argument is that colonial officials implemented reorganization in some administrative units but not in others: in some cases, redistribution took place in administrative units that did not meet the political and economic interests of the colonial authorities, or colonial officials flouted the law altogether. In other cases, the colonial administration did not engage in redistribution of administrative units that did not pose a problem in governance and tax collection despite the fact that they were in violation of the requirements of the Turkestan statute.
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Kravtsova, Elena S. "Economic Problems of Russia on the Eve of the Events of February 1917 on the Pages of the Newspaper “Rech”." Economic History 18, no. 2 (June 30, 2022): 104–12. http://dx.doi.org/10.15507/2409-630x.057.018.202202.104-112.

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Introduction. The history of periodicals in Russia has a rather long period – from the beginning of the 18th century. This story had its good and bad periods, but the demand for newspapers and magazines has always been high. Through publications in the press, one can trace the issues and problems that were discussed in society in society on a particular day and year. It is not without reason that the famous philosopher A. Schopenhauer noted: “Newspapers are the second hands of history”. 1917 is the cornerstone of the history of the Russian state, which divided it into “before” and “after”. Among the reasons that led to the February Revolution of 1917 are the economic problems that existed in the state before entering the First World War and aggravated and supplemented after August 1914: an archaic tax system, monopolization of the economy, a reduction in the number of workers in the countryside and the city, shortage of goods. These issues could not be covered in the periodical press. The materials on the situation in the economic sphere published in the liberal newspaper “Rech” arose the interest. Besides the newspaper was a kind of mouthpiece for the Cadet Party. The purpose of the article is to analyze the published material on the problems of the Russian economy on the eve of the February Revolution in order to clarify the understanding of the situation in the country by the Cadets. Materials and Methods. Certain goals were solved using general scientific, idiographic (description of the history of the issue), problem-analytical (consideration of the situation in Russia on the eve of February 1917 through the problems of the economy), synchronous (allowing to establish links between various phenomena in the economic sphere). Results. The economic issues discussed in the daily printed publication were varied: from possible personnel changes and military loans to reforms of taxation and the economic situation in the country. Discussion and Conclusion. Considering the various problems of the country, including economic ones, the staff of the liberal newspaper “Rech” did not see signs of cardinal changes in the country and the impending revolution. These events were not reflected in the materials of the newspaper.
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Cheremisin, Oleksandr. "SPECIAL AND ADDITIONAL TAXES FOR URBAN POPULATION IN THE SOUTH OF UKRAINE IN 1870–1917s." Kyiv Historical Studies, no. 1 (2020): 60–66. http://dx.doi.org/10.28925/2524-0757.2020.1.8.

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The study examines the peculiarities of taxation for urban population in the South of Ukraine in 1870–1917s, within the administrative and territorial structure. The introduction of the basic materials starts with the implementation of the City reform in 1870 in the Southern Ukrainian towns which determined main principles of decentralized self-government. Main attention of the paper is paid to the special and additional taxes for urban population, because they were not a subject of special researches on urban topics, but still they had an impact on a city community and activities of town self-government structures. 16 taxes from the list of all the taxes paid by urban population were compulsory and 20 taxes were referred to special ones making approximately a half of the budget of each town in total. The most important special and additional taxes for urban population were the following: charges for trade and industrial documents and patents; for tavern business; special taxes for entrepreneurs; for all merchant and industrial certificates and cards on trade and industrial objects; for different patents on factories producing beverages and spirit or wine products; charges for certificates in justice courts; taxes on horses; notarial charge; customs charges and taxes on civil procedures; charges for auction sales of movable property; half-kopeck charges; anchor charges; taxes on entertainments; taxes on the theatre and others. Finally, the paper draws conclusions about the peculiarities of taxation of urban population in the South of Ukraine in the 1870–1917s. It presents calculations showing that additional and special taxes for urban population made it possible for local budgets to make almost half of their profits. The study makes proposals on further research on a similar topic.
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Dissertations / Theses on the topic "Taxation, 1917"

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Short, Mary Elizabeth. "The politics of personal taxation : budget-making in Britain, 1917-31." Thesis, University of Cambridge, 1985. https://www.repository.cam.ac.uk/handle/1810/250874.

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Persson, Lars. "Environmental policy and transboundary externalities : coordination and commitment in open economies." Doctoral thesis, Umeå : Department of Economics, Umeå University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1917.

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Neal, Erik J. "Bracket creep and deadweight from California's state income tax, 1958-1977." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FNeal%5FErik.pdf.

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Spoerer, Mark. "Steuerlast, Steuerinzidenz und Steuerwettbewerb : Verteilungswirkungen der Besteuerung in Preußen und Württemberg (1815 - 1913) /." Berlin : Akad.-Verl, 2004. http://www.h-net.org/review/hrev-a0f0c4-aa.

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Wu, Jinglun. "The economics of government land policy in Hong Kong, 1947-82." Thesis, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243981.

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Griz, Rodrigo Leal. "Pluritributação no direito interno brasileiro: identificação e limites sob a perspectiva da repartição constitucional de competência tributária impositiva." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/19817.

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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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Godoy, Junior José Eduardo Pimentel de. "O Papel da Tributação nas Teorias de Desenvolvimento e Inflação de Roberto Campos e Octavio Bulhões: Pré 1964." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/9275.

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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
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Hobson, John M. "The tax-seeking state : protectionism, taxation and state structures in Germany, Russia, Britain and America, 1870-1914." Thesis, London School of Economics and Political Science (University of London), 1991. http://etheses.lse.ac.uk/1102/.

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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.
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Haffner, Caio Cesar Assenço. "Vida urbana, mercado interno e tributação na Região Mogiana (1898-1913) = um estudo comparativo da evolução dos Municipios Mogi Guaçu, Mogi Mirim, Franca e Ribeirão Preto." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/285637.

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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
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Sanjuan, Marroquin Jose Miguel. "Las elites económicas barcelonesas. 1714-1919." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/586191.

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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.
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Books on the topic "Taxation, 1917"

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Sapilov, E. V. Nalogooblozhenie torgovykh i promyshlennykh predprii͡a︡tiĭ v Rossii do 1917 goda. Moskva: In-t ėkonomiki Rossiĭskoĭ akademii nauk, 1992.

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Canada, Royal Bank of, ed. Digest of the Business Profits War Tax Act, 1916, and Amendment Act, 1917, Canada. Montreal: Herald Press and Advertising Agency, 1997.

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Haskell, Jessica J. Hallowell, Maine history, tax list, 1850 census, marriage intentions, family history: From newspaper columns by Jessica J. Haskell published in Daily eastern Argus, 1916-1917. Sarasota, FL: Aceto Bookmen, 1995.

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Lara, Ezequiel Guerrero. La interpretación constitucional de la Suprema Corte de Justicia de la Nación en materia de impuestos (1917-1985). México: Instituto de Investigaciones Juridicas de la Universidad Nacional Autónoma de México [y] Tribunal Fiscal de la Federacion, Fideicomiso para Promover la Investigación del Derecho Fiscal y Administrativo, 1986.

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Podatkova polityka T︠S︡entralʹnoï rady, uri︠a︡div UNR, Ukraïnsʹkoï derz︠h︡avy, USRR (1917-1930 rr.). Kyïv: Kyïvsʹkyĭ nat︠s︡ionalʹnyĭ universytet imeni Tarasa Shevchenka. Istorychnyĭ fakulʹtet, 2006.

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Fernando, D. J. G. Financial reforms in Sri Lanka, 1977-1987. [Colombo]: Central Bank of Sri Lanka, 1991.

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Kotsonis, Yanni. States of obligation: Taxes and citizenship in the Russian Empire and early Soviet Republic. Toronto: University of Toronto Press, 2014.

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Bertram, A. D. W. Comprehensive aspects of taxation 1987-88. 3rd ed. London: Cassell Educational, 1987.

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Tansey, Paul. Ireland at work: Economic growth and the labour market, 1987-1997. Dublin: Oak Tree Press, 1998.

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Bradley, John A. FINAK 1997. Dublin: Institute of Taxation in Ireland (and) Institute of Chartered Accountants in Ireland (and) The Institute of Certified Public Accountants in Ireland, 1997.

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Book chapters on the topic "Taxation, 1917"

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Banerji, Arup. "Taxation: Policies and Levies." In Merchants and Markets in Revolutionary Russia, 1917–30, 59–72. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-25201-5_3.

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Du Rietz, Gunnar, and Magnus Henrekson. "Swedish Wealth Taxation (1911–2007)." In Swedish Taxation, 267–302. New York: Palgrave Macmillan US, 2015. http://dx.doi.org/10.1057/9781137478153_6.

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Alchin, Terry Maxwell. "Future Tobacco Taxation in Australia." In Tobacco and Health, 955–58. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-4615-1907-2_220.

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Daunton, Martin. "Tax Transfers: Britain and its Empire, 1848‑1914." In Global Debates about Taxation, 137–57. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_8.

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Galbally, Rhonda. "Using the Money Generated by Increased Tobacco Taxation." In Tobacco and Health, 139–42. Boston, MA: Springer US, 1995. http://dx.doi.org/10.1007/978-1-4615-1907-2_29.

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Román, José Antonio Sánchez. "Discussing the Income Tax (1914–1930)." In Taxation and Society in Twentieth-Century Argentina, 13–44. New York: Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9781137087416_2.

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Thier, Andreas. "The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875‑1914." In Global Debates about Taxation, 83–96. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_5.

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Nehring, Holger. "The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880‑1914." In Global Debates about Taxation, 97–115. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_6.

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Adams, Robin J. C. "Tides of Change and Changing Sides: The Collection of Rates in the Irish War of Independence, 1919–21." In Taxation, Politics, and Protest in Ireland, 1662–2016, 253–75. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-04309-4_10.

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McCulloch, Jock, and Pavla Miller. "Tuberculosis and Migrant Labour in the High Commission Territories: Bechuanaland: 1885–1998." In Mining Gold and Manufacturing Ignorance, 197–229. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-8327-6_8.

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AbstractBritain acquired the High Commission Territories (HCTs) of Bechuanaland, Basutoland and Swaziland largely as a result of conflict with the Boer Republics around the turn of the twentieth century. The Territories were poor, had dispersed rural populations and few natural resources. Britain administered the HCTs on the principle that expenditure should not exceed the revenue obtained through taxation and made little investment in basic services and infrastructure. Generating sufficient revenue was a constant problem. The HCTs were starved of funds for essential services, and they soon became dependent upon the revenue from contracting labour to the gold mines. Selling migrant labour, however, came at a cost. From as early as 1912, the annual medical reports from the three Territories suggested that the mines were spreading tuberculosis into vulnerable populations. Medical repatriations were one of the obvious costs of a system in which a physical elite travelled south and, having served their contracts, returned home seriously ill. This chapter examines the interplay between colonial taxation, oscillating migration to the gold mines, the poverty of local communities and the emergent TB epidemic in Bechuanaland. The imposition and subsequent lifting of the ban on the recruitment of tropical labour and continuing tensions over recruiting at local and governmental levels are then linked to the developments of the medical system and compensation regimes.
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Conference papers on the topic "Taxation, 1917"

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Ilinykh, Vladimir. "The Functioning of the Kolkhoz System in Western Siberia in the Late 1930s." In Irkutsk Historical and Economic Yearbook 2020. Baikal State University, 2020. http://dx.doi.org/10.17150/978-5-7253-3017-5.03.

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The article reconstructs specific features of нhe kolkhoz system functioning in Western Siberia in 1935–1937. This system has been analyzed within the context of agricultural policies of the Soviet State. The author determines dynamics and factors of organization of agricultural industry. Conclusion of the article is that the main causes of the low rates of agricultural development were campaign to limit personal household farms and significant increase of taxation on collective farms.
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Reports on the topic "Taxation, 1917"

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Steiner, Roberto. Taxation and Economic Growth in Colombia. Inter-American Development Bank, March 2014. http://dx.doi.org/10.18235/0011622.

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This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends on the user cost of capital, one of whose determinants is the corporate tax rate. Our estimations suggest that a reduction of the corporate tax rate from 33 to 23 percent--as originally envisioned by the government in early 2012, but finally not included in the reform submitted to Congress--has very different short and long-term effects on investment in machinery and equipment. While the user cost of capital declines 0.9 percent, investment (excluding the oil and mining sector) increases on impact only 28 bps in relation to GDP, an increase that does not compensate the fiscal cost incurred. In the long term, however, it is likely that the significant boost in investment (of around 5 percent of GDP) makes such a policy intervention fiscally sustainable. Second, using a computable general equilibrium model calibrated for Colombia, we estimate that the reduction of the "pure tax" component of non-wage labor costs approved in late 2012 is associated with a 0.5 percent increase in overall employment and, more importantly, with a 1.4 percent increase in formal sector employment. Our estimations indicate that this is achieved at no fiscal cost since government revenue increases as a result of higher output and employment.
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Bouchard St-Amant, Pier-André, Nicolas Bolduc, Judelin Michel Ducatel, and Guillaume Dumais. Application de la théorie de la taxation optimale à l’impôt québécois. CIRANO, August 2022. http://dx.doi.org/10.54932/sdvj5720.

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Nous appliquons la théorie de la taxation optimale sur le revenu de James Mirlees (Mirrlees, 1971) sur les données fiscales québécoises. Cette théorie nous fournit un guide normatif pour suggérer des réformes quant à la structure des taux marginaux effectifs implicites. Notre recommandation la plus robuste est de réduire ces taux dans la plage de revenu entre 30 000$ et 55 000$. Nous montrons également qu’il pourrait être efficient d’augmenter les taux d’imposition chez les personnes à revenus plus élevés, selon que le gouvernement ait des préférences redistributives plus élevées, ou selon des paramètres comportementaux des travailleurs. Cette deuxième conclusion est moins robuste et requiert des travaux empiriques additionnels pour être qualifiée de définitive.
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Hendricks, Kasey. Data for Alabama Taxation and Changing Discourse from Reconstruction to Redemption. University of Tennessee, Knoxville Libraries, 2021. http://dx.doi.org/10.7290/wdyvftwo4u.

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At their most basic level taxes carry, in the words of Schumpeter ([1918] 1991), “the thunder of history” (p. 101). They say something about the ever-changing structures of social, economic, and political life. Taxes offer a blueprint, in both symbolic and concrete terms, for uncovering the most fundamental arrangements in society – stratification included. The historical retellings captured within these data highlight the politics of taxation in Alabama from 1856 to 1901, including conflicts over whom money is expended upon as well as struggles over who carries their fair share of the tax burden. The selected timeline overlaps with the formation of five of six constitutions adopted in the State of Alabama, including 1861, 1865, 1868, 1875, and 1901. Having these years as the focal point makes for an especially meaningful case study, given how much these constitutional formations made the state a site for much political debate. These data contain 5,121 pages of periodicals from newspapers throughout the state, including: Alabama Sentinel, Alabama State Intelligencer, Alabama State Journal, Athens Herald, Daily Alabama Journal, Daily Confederation, Elyton Herald, Mobile Daily Tribune, Mobile Tribune, Mobile Weekly Tribune, Morning Herald, Nationalist, New Era, Observer, Tuscaloosa Observer, Tuskegee News, Universalist Herald, and Wilcox News and Pacificator. The contemporary relevance of these historical debates manifests in Alabama’s current constitution which was adopted in 1901. This constitution departs from well-established conventions of treating the document as a legal framework that specifies a general role of governance but is firm enough to protect the civil rights and liberties of the population. Instead, it stands more as a legislative document, or procedural straightjacket, that preempts through statutory material what regulatory action is possible by the state. These barriers included a refusal to establish a state board of education and enact a tax structure for local education in addition to debt and tax limitations that constrained government capacity more broadly. Prohibitive features like these are among the reasons that, by 2020, the 1901 Constitution has been amended nearly 1,000 times since its adoption. However, similar procedural barriers have been duplicated across the U.S. since (e.g., California’s Proposition 13 of 1978). Reference: Schumpeter, Joseph. [1918] 1991. “The Crisis of the Tax State.” Pp. 99-140 in The Economics and Sociology of Capitalism, edited by Richard Swedberg. Princeton University Press.
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Kolk, Martin, and Kieron J. Barclay. Do income and marriage mediate the relationship between cognitive ability and fertility? Data from Swedish taxation and conscriptions registers for men born 1951-1967. Rostock: Max Planck Institute for Demographic Research, March 2020. http://dx.doi.org/10.4054/mpidr-wp-2020-010.

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Research Department - Legislation - Banking Act 1947 - Memoranda and Correspondence - Taxation Concession Clause 23 - 1947 - 1949. Reserve Bank of Australia, September 2023. http://dx.doi.org/10.47688/rba_archives_2006/18962.

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Research Department - Government Finance - Commonwealth Government - Taxation - Correspondence, Memoranda etc. - 1942 - 1947. Reserve Bank of Australia, March 2022. http://dx.doi.org/10.47688/rba_archives_2006/17003.

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