History of taxation
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Recent papers in History of taxation
Чай и чайная торговля в Российской империи в XIX – начале ХХ вв.
Sokolov I.A. Tea & tea trade in Russian Empire in XIX – the beginning of the XX centuries
Sokolov I.A. Tea & tea trade in Russian Empire in XIX – the beginning of the XX centuries
There has never been a book quite like Tax, Order, and Good Government, a history of Canada's first half-century of political development in which "the language of outraged taxpayers is given prominent place," in Canadian scholarship and... more
Le ministre des finances Joseph Caillaux a fait adopter le projet d’impôt sur le revenu qui a profondément transformé le système fiscal français. Dans le recueil de ses discours intitulé « L’impôt sur le revenu » (1910), il fait œuvre de... more
This book principally contains a collection of papers that have their origins in a Tax Research Network (TRN) conference paper, revised or extended, from the 2018 and 2019 TRN Conferences, hosted by the University of Birmingham and... more
Initially taxation was not a compulsory levy but a contribution for a common goal to be achieved but now it is a compulsory levy imposed on citizenry for the collective development of the country. Optimal taxation deals with variety of... more
L’influence de la pensée chrétienne sur les systèmes fiscaux d’Europe occidentale. La pensée religieuse fait partie, selon Ripert, des forces créatrices du droit. L’impôt est un élément constitutif du pouvoir souverain, mais il n’est... more
This study deals with the 1929 depression from the Akşam Gazette's perspective, which has a long history in the Turkish press. The study assesses the effects of the Great Depression on the economies of the United States, Europe, and... more
The setting and collection of taxation (contributions) from the taxable Czech population stabilised definitively in 1684, when the militare ordinarium gradually assumed key importance. From 1704 this setting (repartition) of contributions... more
This article gives a general overview of the history of the tax reforms in Spain between the late francoism and the beginning of the 21st century. It has been published in en Carlos Barciela, Joaquín Melgarejo y Antonio di Vittorio... more
By showing that the General Prologue to The Canterbury Tales was inspired by Harry Bailey's 1381 poll-tax records for Southwark, this article offers a new interpretive context for Chaucer's best-known work. During the second half of the... more
Goddeeris, A. 2020: The Fiscal Regime of Babylonia during the Old Babylonian Period, in: J. Mynářová – S. Alivernini (eds.), Economic Complexity in the Ancient Near East: Management of Resources and Taxation (Third - Second Millennium... more
In a developing country like India, government performs a very crucial role for the overall development. It needs to perform a large number of activities requiring a huge public expenditure. To meet this expenditure they require public... more
Cet article envisage le lien profond qui unit la monarchie malgache et la société à travers un fait social total, le fandroana ou rite du bain. Le fandroana est plus qu’un rituel de nouvel an. C’est un moment d’échanges symboliques et... more
Abstract | This article analyses the continuity and importance of the textiles of pre-Hispanic origin in the economic colonial order of the Central Andes of the New Kingdom of Granada during the XVI and XVII centuries. Through the study... more
This book looks at 100 years of taxation legislation in Australia. From the introduction of the first Federal Income Tax Assessment Act of 1915, to the introduction of Australia’s Goods and Services Tax (GST) in 2000, and how the Federal... more
This study, my professorial thesis, or Habilitationsschrift, focuses on administrative confusion and social disruptions in the Habsburg monarchy from the Thirty Years' War to Charles VI (r. 1711-40). I will demonstrate that these two... more
У монографії розглядаються проблеми історії оподаткування сільського населення України у XVII- середині XIX ст., висвітлюються процеси структуризації та еволюції різних груп сільських мешканців у взаємозв’язку з їхніми фіскальними... more
Che cosa fu l’Inquisizione romana? In che modo gli inquisitori operarono nella società italiana del Cinque-Seicento? Per tentare di rispondere a tali quesiti, l’autore prende in analisi la familia inquisitoriale, il nutrito gruppo di... more
synopsis for the research paper of income tax authorities
Artykuł jest poświęcony analizie miejsca i roli Wołynia w systemie mytno/celnym Wielkiego Księstwa Litewskiego i Korony Polskiej. Zostały scharakteryzowane cła i myta jako główne elementy systemu mytnego terytorium.
The aim of this paper is to use the example of the towns of Astorga, León and Oviedo in order to highlight how the fight against tax exemption was a core issue on the public action of the commoners, whose responsibility in tax matters... more
Resumo da obra do Autor Günter Schmölders, publicado como capítulo do livro "Leituras Clássicas do Direito Tributário".
Since Piers Plowman occupies a central place in the study of medieval English literature, much attention has been paid to the vexed question of the poem's authorship. This justified interest in revealing the human agent behind the family... more
In the stores of the British Museum are three exquisite springs, made in the late 1820s and 1830s, to regulate the most precise timepieces in the world. Barely the thickness of a hair, they are exquisite because they are made entirely of... more
This study deals with the depression tax, which was put into effect in the Turkish tax system as a consequence of the Great Depression of 1929 that affected the whole world. The depression tax, which was enacted during an extraordinary... more
Отчёт о XХIV-XXVI и XXX семинарах Отдела Китая ИВ РАН "Китай и мир. Традиции и современность" (декабрь 2016; март, апрель, октябрь 2017 г). Доклады М.В. Королькова (налогообложение в раннеимперском Китае), Г.С. Старостина (актуальные... more
Es handelt sich um die im Januar 2016 akzeptierte/korrigierte Beitragsfassung für den auf 2018 angekündigten Band: Günther Schulz (Hg.): Ordnung und Chaos. Trends und Brüche in der Wirtschafts- und Sozialgeschichte. Erträge der 26.... more
An annotated edition and French translation of K. 1320 has recently appeared in Aséanie 33 (Goodall and Jacques 2014), but, given the importance of the document and its potential appeal for the many visitors to Vat Phu, an English... more
In this work we offer the edition and a first approach to some “investigations of guarantors” concerning the farming of royal taxes in the bishoprics of León and Astorga during the reigns of John II and Henry IV of Castile, including also... more
This essay deals with the birth of a practical documentation relating to the current managing of direct taxation in several communes of the principality of Savoy-Achaea, in Piedmont (particularly Moncalieri, Pinerolo and Turin), between... more
This article gives the Sanskrit Text and Translation of K. 1320, a tenth-century edict of the Khmer king Īśānavarman II about the annual taxes to be paid by Liṅgapura (Vat Phu). (The article is preceded, in the volume in which it appears,... more
This paper analyzes the relations of medieval Livonia to the Holy Roman Empire in the 15th century on the basis of imperial taxation. During this century first attempts were made to institute imperial taxes, but due to the lack of ’state... more
The Dutch province of Holland has solicited much research in the context of the link between war and political development, an important theme in early modern historiography. During the Dutch Revolt in the late sixteenth century it became... more
in: Sigrid Boysen et al. (Hrsg.): Verfassung und Verteilung. Beiträge zu einer Grundfrage des Verfassungsverständnisses, Tübingen: Mohr Siebeck 2015, S. 175-216.