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This chapter shows how the Legislative Advisory Commission, a reviser type of legislature established by factions with high levels of unity and embeddedness during Argentina’s last dictatorship, amended and rejected a high share of government bills, and forced the executive to reverse, temper, or withdraw important initiatives on taxation, budgetary policy, and defense policy, which complicated the implementation of economic adjustment programs and facilitated the takeover of government by the hardliners, which ultimately led to the defeat in the Falklands War and the collapse of the authoritarian regime.
This chapter shows how the Brazilian Congress, operating in a dictatorship in which factions had unstable and uneven levels of unity and embeddedness, oscillated betwen working as a reviser and as a notary legislature. Quantitative analyses and case studies of tax policy, budgetary policy, and constitutional reforms show that while Congress was institutionally empowered to amend and reject government initiatives, it was more likely to exercise its lawmaking powers against initiatives sponsored by nondominant factions that were less able to retaliate, and less likely to be able to sustain its decisions against the executive when the presidency was controlled by a military faction with high levels of unity and embeddedness. Still, repeatedly probing the boundaries of representation, Brazilian legislators managed to frustrate important economic policies and to force the military into initiating the transition to democracy.
This chapter shows how the Spanish Cortes, a notary type of legislature established by factions with lower levels of unity and embeddedness during Franco’s dictatorship in Spain, amended a share of government bills, thus informing the dictator of the extent of dissent about his initiatives, but rarely rejected any, and was therefore unable to impose significant policy changes, thus helping instead to secure Franco’s rule over the regime’s economic and institutional policies until his dying day.
Examining sectarian divergence in the early modern Middle East, this study provides a fresh perspective on the Sunni–Shi'i division. Drawing on Ottoman Turkish, Persian, and European sources, Ayşe Baltacıoğlu-Brammer explores the paradox of an Ottoman state that combined rigid ideological discourses with pragmatic governance. Through an analysis of key figures, events, periods, and policies, Boundaries of Belonging reveals how political, economic, and religious forces intersected, challenging simplistic sectarian binaries. Baltacıoğlu-Brammer provides a comprehensive historical account of Ottoman governance during the long sixteenth century, focusing on its relationship with non-Sunni Muslim subjects, particularly the Qizilbash. As both the founders of the Safavid Empire and the largest Shiʿi-affiliated group within the Ottoman realm, the Qizilbash occupied a crucial yet often misunderstood position. Boundaries of Belonging examines their role within the empire, challenging the notion that they were merely persecuted outsiders by highlighting their agency in shaping imperial policies, negotiating their status, and influencing the Ottoman–Safavid rivalry in Anatolia, Kurdistan, and Iraq, and western Iran.
Geoffrey Jones and Sabine Pitteloud present the latest research on the global history of multinationals and their impact on society and the environment. Bringing together leading international scholars, these essays survey key themes in our relationship with multinationals, from taxation and corruption to gender and the climate. Though often associated with large corporations like Apple or Nestlé, the contributors highlight the remarkable diversity in multinational strategies and organizational structures. They challenge the idea of an inescapable rise of multinationals by looking beyond the experience of Western countries and considering the effects of dramatic political shifts. Multinationals have often acted opportunistically, with their resilience carrying social costs through the exploitation of weak regulations, corrupt governments, inequalities, poor human rights, and environmental harm. This is an essential introduction to the historical role of multinationals for scholars and students as well as for policymakers and stakeholders navigating today's economic landscape.
How healthy you are is dependent on where you live. Americans suffer more cancers, heart disease, mental illness, and other chronic diseases than those who live in other wealthy nations, despite having the most expensive healthcare system in the world. Why? Embark on a journey to unravel the profound impact of public policies on American health from before birth in Born Sick in the USA: Improving the Health of a Nation. Delve into the intricate web where economic inequality weaves a tapestry of sickness stemming from a highly stressed society. This compelling read illuminates the need for transformative change in social safety nets and public policies to uplift national health and well-being. Through vivid storytelling, the book unveils the symptoms, diagnosis, and 'medicine' required to steer the nation toward a healthier future. Join the movement for a healthier America by embracing the insightful revelations and empowering calls to action presented within the pages of this eye-opening book.
A survey of the evidence for textile production and trade shows extensive market activities, supported by state enforcement of agreements. The most intrusive form of state intervention was the imposition of a monthly quota to be delivered by weavers, accounting for up to half of their production volume. This may have represented the transformation of an existing quota arrangement attested in New Kingdom Egypt. However, the cash-based Ptolemaic system, in which weavers were compensated and could substitute cash payments for their deliveries, had a different dynamic. The stable demand offered by the quotas offset some of the risk of production for the market by the weavers. This arrangement made the state into an oversized market player, but the textiles it collected were not sold through retail concessions but put to practical use or exported. In addition, weavers and other occupations were subject to taxation in cash, the state levied customs and sales taxes, and it derived revenues from flax cultivation and sheep husbandry, likewise without exercising exclusive control and using private contractors. Attempts at local monopolies were rather undertaken by professional associations.
Governments command tax revenue to provide services. The US government’s revenue is lower than that in Western European nations. The latter provide services such as universal healthcare, paid parental leave, and free education. A large portion of the US government’s revenue supports the military, which comprises almost half of the world’s total military expenditures. The richest 400 American families pay the lowest tax rate today, in sharp contrast to their paying the highest share in the 1950s. The federal government borrows to pay for services rather than resort to taxing the rich. Americans seem more accepting of not redistributing wealth than Western Europeans. Policies not supported by the elite are unlikely to become law. Poorer people are less likely to vote in the US. Since the 1950s, US states with the most liberal policies have had better mortality trends than conservative states. Americans prefer medical care spending over public health and social spending. Neoliberalism has increased economic inequality and produced a rightward political shift. Reparations can improve racial inequalities
descibes the setting up and deliberations of the Meade Committee on Tax Reform and its report, also Meade’s Intelligent Radical’s Guide to Economic Policy and the award of his Nobel Prize
According to Dazai Shundai, the provision of food and goods to all the people is an essential element of good government. Wealth as measured in food and goods will then lead to a strong military. Some have considered the ideal of “enriching the country and strengthening the military” to be contrary to Confucian teachings, but this is mistaken. Currency should be seen as secondary to food and goods and does not in itself represent true wealth, a fact that many have lost sight of in Edo and other urban centers of Tokugawa Japan. In farming, it is crucial to extract the full productive potential of the land, which requires an understanding of the different types of land and the uses that each of these serves; an ignorance of these different uses has led to harmful policies that try to convert all land into paddies. The stabilization of prices is another important role for government and helps prevent merchants from exploiting price fluctuations for private gain. A system of government-managed granaries can be used to stabilize rice prices, provide relief in times of famine, and provide low-interest loans to samurai in times of need.
The design of subnational fiscal frameworks shapes how tax and spending choices affect fiscal sustainability. Using Scotland as a case, we show that its fiscal health depends crucially on how the UK Government manages its own sustainability. National and subnational fiscal sustainability are interconnected. Differences in factors like demographics and health between Scotland and the UK also influence fiscal outcomes. These dynamics must inform any debate on reforming the UK’s fiscal frameworks, especially if further devolution—including to English regions—is pursued.
In contrast to the drastic shifts in China's political landscape and society since 2012, taxation may appear as a comparatively mundane topic receiving limited attention. However, the relative stability in China's taxation system underscores its delicate role in maintaining a balance in state–society relations. The Element embarks on an exploration of China's intricate taxation system in the contemporary era, illuminating its origins and the profound reverberations on state–society relations. It shows that China's reliance on indirect taxation stems from the legacies of transitioning from a planned economy to a market-driven one as well as elaborate fiscal bargaining between the central and local governments. This strategy inadvertently heightens Chinese citizens' sensitivity to direct taxation and engenders the tragedy of the commons, leading to rising government debts and collusion by local governments and businesses that results in land expropriation, labor disputes, and environmental degradation.
Durante la Primera Globalización en América Latina, el Estado uruguayo fue un caso excepcional en la región debido a sus elevados niveles de recaudación y gasto público per cápita. Este artículo examina la construcción histórica de capacidades fiscales en Uruguay entre 1852 y 1913 a través de la reconstrucción de series de ingresos y gastos estatales, basadas en fuentes primarias oficiales. Sobre la base de una estructura tributaria reducida, el Estado encontró en el comercio exterior su principal sustento económico, lo cual posibilitó el establecimiento de una oferta de bienes públicos concentrada en funciones estatales primarias. A partir del último cuarto del siglo xix, logró incrementar la recaudación directa y expandir el gasto público en funciones secundarias.
Echoing the call for ‘no taxation without representation’, the development of modern taxation went hand‐in‐hand with Western democratisation. However, taxation appears to have lost its role in the third wave of democratisation. Unlike early democratisers, contemporary autocracies tend to introduce a ready‐made modern taxation system before democratisation. With advice from international organisations, the value added tax (VAT), which mature democracies innovated, has been adopted for economic adjustment and development in globalised markets. Despite these divergences, it is argued in this article that a fundamental relationship between taxation and representation remains. Taxation inherently involves a social contract between revenue‐seeking rulers and citizens, and thus involves their bargaining over representation. Therefore, the production of state revenue intervenes in contemporary democratisation as well. By factoring in the effect of the VAT in 143 developing countries between 1960 and 2007, an entropy‐balancing analysis has confirmed its important role in contemporary democratisation. The taxation‐democratisation linkage has travelled from early to contemporary democratisation.
What explains variation in tax outcomes between European states? Previous studies emphasise the role played by political institutions, but focus mostly on the input side of politics – how access to power and policy making is structured – and the institutions of relatively recent times. It is argued in this article that output‐side institutions related to the implementation of political decisions also matter and have deep institutional origins. As the classic literature has argued, the early modern period from 1450 to 1800 was formative for the development of fiscal capacity, but European states diverged in the stock of capacity they acquired. This article tests whether these differences still affect contemporary tax outcomes using a novel measure of fiscal capacity, based on the age, extent and quality of state‐administered cadastral records. The empirical analysis shows that, on average, countries with higher early modern fiscal capacity have higher tax revenue today, compared to countries with lower early modern fiscal capacity. This association is robust to different model specifications and alternative measurements. The findings have important policy implications as they indicate how deeply the current fiscal problems of the continent are entrenched, but also point to what needs to be prioritised within ongoing tax reforms.
The nineteenth century marked the founding period of modern public finance. We examine the domestic and non‐war related determinants of direct taxation in this early democratic period and in a state building context. We argue that the reasons for the expansion of direct taxation can be found in the political competition between different elite groups in the context of industrialization. Systematically differentiating between economic and political arenas, we show that intra‐elite competition in industrializing economies leads to higher levels of direct taxation only if the new economic elites are able to translate their economic power into the political arena, either through the representative system or by extra‐parliamentary means. In addition, we demonstrate that these processes are directly linked to public investments in policy areas related to the interests of new economic elites such as public education. Our analysis is based on novel subnational data from the period 1850 to 1910, enabling us to concentrate on the domestic determinants of direct taxation.
Why are Multinational Corporations so powerful and elites so wealthy while still operating within nation-state rules? Profit and Power examines how firms engage in legal transgression, operating at the edges of legality to maximize profits. Offering a practical analysis of jurisdictional arbitrage, Ronen Palan exposes the hidden mechanisms behind corporate power in globalization and reveals how the rule-based transgressor elite emerged through strategic use of MNC structures. Tracing the origins to the late nineteenth century, Palan focuses on centrally-coordinated multi-corporate enterprises (CCMCEs) – networks of legally independent yet interconnected firms. He explores the gap between the legal entity and the corporate group, a loophole long exploited to arbitrage national regulations, including taxation. This is the first systematic study of jurisdictional arbitrage and its impact on states and society. By analysing corporate decision-making within fragmented regulatory environments, it unveils the systemic role of legal ambiguity in shaping modern capitalism and corporate dominance.
Royal tribute was a tax based on ancestry that linked free people to the colonial government and the Spanish monarch. For families, royal tribute was about more than the immediate pressure of tax payment. Registration as a taxpayer could alter a family’s status, or calidad, for generations. Using tax rolls and case studies of people who resisted registration, this chapter argues that families took varied strategies to try to keep off the tax registers and establish alternative expressions of their loyalty to the Spanish crown. The cases demonstrate the interpersonal, political, and gendered conflicts that arose when individuals with African ancestry resisted the obligation of royal tribute. Officials and bureaucrats denounced the actions of those who confronted agents of the tribute regime. By refusing registration, or discouraging others from complying, men and women prompted officials to reflect on what loyalty from Afro-descendants entailed.
If Edward I had died in the course of his conquest of Wales in the early 1280s, his successor would not have been the notorious Edward II, but King Alfonso I, born at Bayonne in 1273, and named after his godfather, the queen’s brother and king of Castile. In fact, Alfonso was to die a child in 1284, just as Edward’s first two sons had done, but the details of his life are a reminder that English kingship was not just – or even, at times, very – English. The kings of England, descended from Normans and Angevins in the male line, wished to be leading figures on the European stage, and they jealously defended lands, rights and connections across the continent, as well as in these islands.
Crown finance in late medieval England had a lot of moving parts, not all of which fitted together. This chapter looks initially at income and expenditure, before examining the ways in which the financial system was managed, massaged and manipulated. The many moving parts which ultimately contributed to the evolution of a public financial system, forged in an often charged but fundamentally stable partnership with parliament through a period of protracted war, were one of the keystones of the expanding political society – king, nobility, gentry, merchants – which lay at the heart of the late medieval and early modern English state. The formative century in this process was circa 1260 to 1360 but, despite the political upheavals, ever more frequent financial crises and declining taxation revenues of the century which followed, it proved strong enough to withstand the challenges.