History of taxation Research Papers

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

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- by Ivan Sokolov
- •
- 140
  Marketing, Religion, History, Cultural History

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

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- by Fabrice Bin
- •
- 5
  Tax Policy, History of taxation, Joseph Caillaux, Theory of Taxation

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- by Daniel Halliday
- •
- 5
  Egalitarianism, Fiscal policy, Tax Justice, Wealth inequality

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

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- by Adrian J Sawyer
- •
- 6
  Taxation, Business Taxation, Tax Policy, Tax Compliance

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- by Olivier Burtin
- •
- History of taxation

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

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- by Abolade Falana
- •
- 20
  Tax Law, Accounting, Africa, Taxation

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

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 cependant qu’un objet secondaire des doctrines sociales des Eglises chrétiennes, dont les conceptions fiscales sont motivées par des fondements théologico-politiques. Si l’éclatement protestant a favorisé sa soumission au pouvoir fiscal du prince, l’unité catholique maintenait une attitude plus réservée. L’abandon catholique du modèle féodal est contemporain de la déchristianisation des sociétés européennes. L’affirmation unie du devoir fiscal accompagne donc désormais des sociétés où le civisme fiscal décline. Quant à l’influence de ces doctrines chrétiennes sur le droit fiscal positif, l’étude comparée des systèmes européens révèle qu’elle est moins directe qu’indirecte. En effet, l’interventionnisme fiscal à but religieux ou moral est des plus réduits. Il se limite à certains aspects « archaïques » des régimes fiscaux. En ce qui concerne la structure des systèmes fiscaux, au contraire, cette influence semble plus forte. Elle oppose la rationalité axiologique, au sens de Weber, du catholicisme, qui a freiné l’adoption de l’impôt sur le revenu, à la rationalité instrumentale du protestantisme, qui a favorisé l’adaptation des systèmes fiscaux au développement économique moderne.

The Influence of Christian Thought on European Tax Systems. Religious thought is part of the creative sources of law, according to Georges Ripert. Although being an intrinsic element of sovereignty, taxation has always been a secondary issue of the Christian church’s social doctrines, the basis of which are both theological and political. While the division of protestant churches helped the State’s power compliance, the united catholic Church has long maintained a more reserved attitude towards it. Comparative studies show that the influence of these religious teachings on tax laws seems to be more indirect than direct. In fact, tax intervention on religious or moral purposes is very little, and is limited to some aspects of ancient tax systems. On the contrary, their influence on the structure of tax systems is much more significant. It confronts the value rationality – according to Max Weber – of Catholicism which held back the emergence of Income Taxes and the means-ends rationality of Protestantism which helped tax systems to adapt to the modern development of economy.

L’influence de la pensée chrétienne sur les systèmes fiscaux d’Europe occidentale, Préface de P. Beltrame, Paris, L’Harmattan, collection « Finances publiques », 2007, 464 p.

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

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- by Jan Lhoták
- •
- 3
  Economic History, Agrarian History, History of taxation

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

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- by Juan Pan-Montojo
- •
- 3
  Spanish History, Neoliberalism, History of taxation

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

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 1380s, John Gower, the leading fourteenth-century poet and an acquaintance of Geoffrey Chaucer, was working on his longest English poem, the Confessio Amantis. Chaucer, in turn, is believed to have been writing some of the material that would later form The Canterbury Tales. In addition, Chaucer was probably finishing Troilus and Criseyde, which must have been available before March 1388, at least in part, to Thomas Usk, the poet and undersheriff of London, who names the poem and borrows from Chaucer’s Boece in his Testament of Love. It is in the Confessio and in the Troilus, that is, in works written in the second half of the 1380s, that Chaucer and Gower first refer to one another in a literary context. The only other instance that connects the two names is a 1378 legal record, in which Chaucer hands power of attorney to Gower and the lawyer Richard Forster. Rather than reading this document as proof of Gower and Chaucer’s supposed personal friendship, I adduce new evidence for Gower’s legal training that suggests that the 1378 record was a purely professional arrangement—Chaucer might simply have needed a team of lawyers at the time. There is no reason to read this document through the prism of an instance of poetically embedded praise some ten years later, particularly given Gower’s likely career as a lawyer.

The new evidence for Gower’s legal training changes what we know of the relationship between the two poets and, by virtue of pushing forward their literary acquaintance to the late 1380s, brings into sharp relief their deep ties to Southwark, where Gower may have resided at the time and where Chaucer launched his Canterbury Tales. Furthermore, on closer inspection, this new focus on Gower’s and Chaucer’s work in Southwark has the potential not only to foreground the role of an emerging literary culture in the area but to challenge existing models of reading The Canterbury Tales and modify our understanding of what Chaucer had in mind when he embarked on this collection of tales.

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- by Sebastian Sobecki
- •
- 48
  History, Law, English Literature, Reception Studies

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

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- by Dr Mohd Arif
- •
- 6
  Finance, Taxation, India, Income Tax

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- by Seth Richardson and +1
  Jana Mynářová
- •
- 17
  Ancient History, Assyriology, Mesopotamia History, Ancient Near East

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

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 of the official documentation that accounts for the link of cotton mantas to the colonial tax system, the trade and the exchange values are examined. First, we analyse hints of the volume of mantas delivered by the indigenous groups as a tribute in species, which allows us to observe the flexibility of the fiscal system characterized by the negotiation, the non-fulfillment of the official rates and the protection of the interests of the different actors involved. Second, we establish who were some of the final consumers of the product and what conditions surrounded the trade and transportation of the textiles. Finally, we show the types of exchanges that involved the cotton mantas, and the values these acquired in the local and regional markets. These three thematic axes show the active and relevant presence of the indigenous textile manufacturing in the local, provincial and inter-provincial context, as well as the network of political, economic and commercial relations that stimulated this productive activity during this colonial period.

Resumen | Este artículo analiza la continuidad e importancia de los textiles de origen prehispánico en el orden económico colonial de los Andes centrales neogranadinos durante los siglos XVI y XVII. A través del estudio de la documentación oficial que da cuenta de su vinculación al sistema tributario colonial, el comercio y sus valores de intercambio se examinan, primero, indicios sobre el volumen de mantas entregadas por los grupos indígenas como tributo en especie lo que permite observar la flexibilidad del sistema fiscal caracterizado por la negociación, el incumplimiento de las tasas oficiales y la protección de los intereses de los distintos actores involucrados. En segundo lugar, se establece quienes eran algunos de los consumidores finales del producto y las condiciones alrededor del comercio y transporte de los textiles. Finalmente, se exponen los tipos de intercambios que involucraron a las mantas de algodón y los valores que estas adquirieron en los mercados locales y regionales. A partir de estos tres ejes temáticos se muestra la activa y relevante presencia de la manufactura textil indígena en el contexto local, provincial e interprovincial, así como el entramado de relaciones políticas, económicas y comerciales que dinamizaron esta actividad productiva durante el periodo abordado.

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 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 Government proposed to re-introduce State Income Tax Acts in 2016.

On January 1 1901, the Commonwealth of Australia was empowered to impose income tax on its citizens. However this book considers that it was not until September 3 1915 that the century of ‘tax reform’ began when the Australian Government introduced its first Income Tax Assessment Act. This book studies the transformation of tax reform over the 100 years from 1915 – 2016 of how Australia ‘reviewed and reformed’ its tax legislation which was driven by the winds of various political and social interests.

To do that, this book considers the oldest of British tax planning entities – the Trust. The British laws governing Trusts was ‘received‘ into Australia as part of the British Colonial Laws at colonisation in 1788 and applied in the Commonwealth of Australia at Federation in 1901. Therefore this book considers the trading trust to be the earliest form of ‘tax planning’ structure in Australia.

To provide broad context to the study of tax reform the book examines the introduction of Australia’s ‘reformed’ consumption tax, its Goods and Services Tax (GST), in 2000. It looks at the impact of the introduction GST by comparing it to its Pacific neighbours.

For many years the Cooks Islands held itself out as a Tax Haven in the South Pacific and the main vehicle of tax planning was the International Trading Trust, a key feature of the Spotless Services Ltd’s investment scheme to avoid tax in 1987. Therefore the Independent State of Cook Islands became central to one of Australia’s landmark tax avoidance schemes – the Spotless Case 1996.

This book uses the Cook Islands legislation as a comparative to the examination of Australian tax reform. Further, the Cook Islands introduced its Income Tax Act and Value Added Tax Acts in 1997 and, in 2000, that legislation, provided a convenient, recent comparative.

The book moves to an analysis of tax avoidance schemes in Australia and finally it examines government taxation reform activities over the century to the end of 2015. The books notes that, just one year, into a new century of taxation, in 2016, the Australian Federal Government put forward a proposal to go forward to the Past by repealing certain sections of the Income Tax Assessment Act and transferring Income Taxing powers back to the States, a position which existed prior to 1936.

In conclusion, this book looks at how Australia’s tax legislation was grounded, added to, avoided, and evolved, until ultimately it went ‘Back to the Future’.

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- by Alexander R Fullarton
- •
- 5
  Economics, Taxation, History of taxation, Tax Havens

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- by Doç.Dr.Gamze Yıldız ŞEREN and +1
  Özgür Saraç
- •
- 3
  Taxation, History of taxation, Tax Revolts

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

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- by Vasyl Orlyk / Василь Орлик
- •
- 14
  History, Economic History, Economics, Taxation

Hungary and the Holy See of Rome II. Hungarian Historical Researches of the 21th Century in the Vatican (CVH I/15), ed. by Péter Tusor–Kornél Szovák–Tamás Fedeles, Budapest–Rome 2017. pp. 436 + 11 suppl. (7 pictures printed on coated... more

Hungary and the Holy See of Rome II. Hungarian Historical Researches of the 21th Century in the Vatican (CVH I/15), ed. by Péter Tusor–Kornél Szovák–Tamás Fedeles, Budapest–Rome 2017. pp. 436 + 11 suppl. (7 pictures printed on coated paper, 4 maps)

The volume gives a scientific plan to the forthcoming five years of the HAS-PPCU Vilmos Fraknói Vatican Historical Research Group that focuses on the Hungarian historical research in the Vatican and was established in 2017 as an organic continuation of the Impetus research group. It contains the lectures-turned-studies of the “Hungarian Historical Researches of the 21th Century in the Vatican” symposium of the VIIIth International Hungarology Congress organised by the Impetus research group on the 23rd August 2016.

The chronological and thematic order of the volume’s writings clearly outlines the planned focus and directions of the research group’s researches. The first five studies examine late medieval subject. Ágnes Maléth analyses the diplomatic relations between Charles I and the papal court in the light of sources from the Vatican Archives. Tamás Fedeles provides input to the work of the papal tax collectors by the presentation of the operation of one of them: Péter, son of István, whose person is well-known both for the Hungarian and the Polish research. Kornél Szovák examines how the Turkish question appeared in the supplications handed in the Roman Curia in the fifteenth century. Gábor Nemes processed the late medieval presence of laics and priests from the diocese of Győr in Rome leaning on various curial types of sources. Finally, the study of Bálint Lakatos provides insight into the ceremonial hierarchy of the papal court, in which he examines the place of Hungary.

The focus of the next six studies is the Early Modern Age. Viktor Kanász outlines his plan to reveal the Vatican sources concerning the curial process of György Fráter’s murder, with which he desires to settle the long-standing debt of the Hungarian historiography. Similarly, Péter Tusor drafts the details of his project about the methodical exploitation of the verbals of the seventeenth century canonical examinations. Tamás Tóth deals with this subject for the eighteenth century. Tamás Kruppa analyses the relations of politics and religion in the early seventeenth century on the basis of the works and correspondence of the Jesuit Giovanni Argenti. Béla Vilmos Mihalik also presents a diplomatic subject: the connections of the Holy See and the Court of Vienna at the end of the 17th century, at the time of the Roman legation of Count Georg Adam von Martinitz. Gábor Kisvarga outlines the plan to publish the monograph of Ferenc Galla, which survived in a manuscript, on the missions in the territory under Turkish rule.

The last four studies delineate the third main direction of the investigations of the research group; the Hungarian historical researches in the Vatican about the twentieth century. Krisztina Tóth presents the point of view of the Holy See about the Hungarian royal right of patronage at the turn of the 1920s through the protocols of the Congregation for Extraordinary Ecclesiastical Affairs. Máté Gárdonyi reveals the documentary value of the renewed ad limina reports submitted already not to the Congregation of Council, but to the Consistorial Congregation. Tamás Véghseő provides interesting additions to the problems of the consolidation of the Hungarian Greek Catholics after the Treaty of Trianon in his source publication. Ultimately, Lilla Fehér unfolds a chapter of the history of the emigration in Rome after 1945: the attempt to establish the Saint Stephen Academy.

The volume is supplemented by rich source material, charts and maps published at the singular studies, pictures, summaries in English and an index.

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Magyarország és a római Szentszék II. Vatikáni magyar kutatások a 21. században (CVH I/15), szerk. Tusor Péter–Szovák Kornél–Fedeles Tamás, Budapest–Róma 2017. 436 p. + (11 melléklet (7 p. műnyomó képmell., 4 térkép)

A kötet a Lendület-kutatócsoport szerves folytatásaként 2017-ben megalakult, a vatikáni magyar történeti kutatásokat működése középpontjába állító MTA-PPKE Fraknói Vilmos Római Történeti Kutatócsoport számára ad szakmai prognózist az elkövetkezendő öt évre. Alapjául a 2016. augusztus 23-án a pécsi VIII. Nemzetközi Hungarológiai Kongresszus Lendület-kutatócsoport által szervezett Vatikáni magyar történeti kutatások a 21. században szimpóziumán elhangzott előadások szolgálnak.

A tanulmányok kronológiai, tematikai rendje körvonalazza a kutatócsoport tervezett kutatásainak súlypontját, irányait. Az első öt tanulmány késő középkori témát vizsgál. Maléth Ágnes I. Károly és a pápai udvar közötti diplomáciai kapcsolatokat elemezi vatikáni levéltári források fényében. Fedeles Tamás a pápai tizedszedők munkájához szolgál adalékkal, a magyar és a lengyel kutatás számára egyaránt ismert pápai adószedő, István fia Péter kollektori működésének bemutatásával. Szovák Kornél azt vizsgálja, hogyan jelent meg a török kérdés a 15. században a pápához benyújtott folyamodványokban, az ún. szupplikációkban. Nemes Gábor a győri egyházmegyés hívek és papság késő középkori római jelenlétét dolgozza fel különféle kuriális forrástípusokra támaszkodva. Végül Lakatos Bálint tanulmánya a pápai udvar ceremoniális rangsorába enged betekintést, melyben Magyarország helyét vizsgálja.

A következő hat tanulmány súlypontját a kora újkor adja. Kanász Viktor Fráter György kuriális perére vonatkozó szentszéki források feltárásának tervét vázolja, mellyel a historiográfia régi adósságát igyekszik törleszteni. Hasonlóképpen Tusor Péter, aki a 17. századi kánoni kivizsgálási jegyzőkönyvek módszeres kiaknázásának tervét vázolja fel. Ehhez kapcsolódik Tóth Tamás írása, aki ugyanezt a témát a 18. század vonatkozásában körvonalazza. Kruppa Tamás Giovanni Argenti jezsuita művei és levelezése alapján vizsgálja politika és vallás kapcsolatát a 17. század elején Erdélyben. Szintén diplomáciai témát mutat be Mihalik Béla Vilmos: a Szentszék és a bécsi udvar kapcsolatát a 17. század végén, Georg Adam von Martinitz gróf római követsége idején. Kisvarga Gábor Galla Ferencnek a hódoltsági missziókról írt kéziratban maradt munkája kiadásának tervét vázolja.

Az utolsó négy tanulmány a kutatócsoport harmadik fő kutatási irányát a 20. századra vonatkozó szentszéki magyar kutatásokat körvonalazza. Tóth Krisztina a Szentszéknek az 1920-as évek fordulóján magyar királyi főkegyúri joggal kapcsolatban elfoglalt álláspontját ismerteti a Rendkívüli Egyházi Ügyek Kongregációja jegyzőkönyvein keresztül. Gárdonyi Máté a megújított, és már nem a Zsinati, hanem a Konzisztoriális Kongregációhoz benyújtott ad limina jelentések forrásértékét mutatja be. Véghseő Tamás forrásközlésében a görögkatolikusság Trianon utáni konszolidációjához ad érdekes adalékokat. Végül Fehér Lilla az 1945 utáni római emigráció történetének egy fejezetét, a Szent István Akadémia létrehozására tett kísérletet tárja fel.

A kötetet az egyes tanulmányoknál közölt gazdag forrásanyag, táblázatok, térképek, képanyag, illetve angol nyelvű összefoglalók és mutató egészíti ki.

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

The book encompasses two parts. Firstly, the edition of two books of the land tax of the Eger region from 1438 (a copy from 1769) and 1456. Secondly, the comprehensive historical study into the city and land of Eger in the middle ages... more

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- by Tomas Klir and +2
  Martin Hůrka
  Hana Pátková
- •
- 19
  Economic History, Medieval History, Early Modern History, Medieval Studies

This book offers the first collective discussion, by archaeologists, historians and philologists, of a corpus of six charters (four of which recently discovered) that all came from or are linked to the archive of the monastery of Asán.... more

synopsis for the research paper of income tax authorities

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- by Anuj Sharma
- •
- 2
  Income Tax Law, History of taxation

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.

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- by Assaf Likhovski
- •
- 3
  Legal History, Income Tax Law, History of taxation

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".

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- by Aline Krieger
- •
- 2
  Tax Law, History of taxation

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- by Marc Buggeln
- •
- 15
  Public Finance, Political Economy, Welfare State, Taxation

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

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- by Sebastian Sobecki
- •
- 63
  Religion, Christianity, History, English Literature

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- by Alan Reynolds
- •
- 10
  Labor Economics, Taxation, Monetary history, Income Distribution

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

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- by Jenny Bulstrode
- •
- 9
  Political Economy, Nineteenth Century Studies, Standards, Glass

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

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- by Sergey Dmitriev
- •
- 14
  Taxation, China, Chinese poetry, Contemporary Poetry

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

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- by Gisela Huerlimann
- •
- 10
  History of Switzerland, OECD, Tax Justice, History of taxation

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- by Adrienn Magasvári
- •
- 3
  History, History of taxation, History of customs

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

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- by Paolo Buffo
- •
- 21
  Late Middle Ages, Medieval History, Paleography, Codicology

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- by Hadrien Buclin
- •
- 4
  Swiss History, Fiscalité, History of taxation, Histoire de la Suisse

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

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- by Erik Swart
- •
- 17
  Early Modern History, War Studies, Early Modern Europe, State Building

in: Sigrid Boysen et al. (Hrsg.): Verfassung und Verteilung. Beiträge zu einer Grundfrage des Verfassungsverständnisses, Tübingen: Mohr Siebeck 2015, S. 175-216.

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- by Sebastian Huhnholz
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- 11
  Intellectual History, Political Science, Taxation, Tax Policy

History of taxation

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