The Albigensian twentieth of 1221–3: an early chapter in the history of papal taxation

In June 1221 Pope Honorius III gave legatine powers to three French archbishops, with a mandate to do what was necessary to promote the second Albigensian Crusade. Above all, what the Church's champion in Languedoc, Amalric de Montfort, needed was money so that he could hire mercenaries to fight against the successfully resurgent Provencal nobility. Accordingly, each of the archbishop-legates conferred with the bishops of his legation (in councils unnoticed by Mansi and the other conciliar collectors), and imposed a twentieth on ecclesiastical revenues for the three years 1221–1223. Papal taxes had not yet become a routine matter; hence the Albigensian tax was necessarily an experiment in which the Roman curia learned important lessons for the future, notably the value of using curial personnel rather than local clergy as tax collectors. This paper assembles what is known of the tax, and attempts to assess its significance in the history of papal taxation.     

宋代的桥与场务

桥梁控扼交通要道,宋以前或已于桥梁附近置有军镇以稽查行旅,后逐渐兼有征收商税、酒课之责。桥镇的转型、桥市的繁荣,为在近桥处征收商税、酒课提供了必要的条件。宋代征收商税、酒课的场务多有近桥而设者。设置在桥梁附近的场务及其税务官吏通过拦(河)锁邀截水陆两路以征税。从陆路通行的商品需在城门或税务交纳过税、门税等通过税,从水路通行的商品则有"船栰之征",多在近桥的河锁处缴纳。从汉唐的关市之征到宋代近桥而征的大量兴起,体现的是宋代商税征收网点的密集化与商税征收的普遍化。     

我国地方税制的历史沿革与发展探析

地方税制是国家税收制度的组成部分 ,国家进行税制调整常引起地方税制的变化 ,税制调整又与财政体制的变化相关联。由于地方税制是以中央与地方分财权为前提 ,因此确立什么样的中央与地方的财政分配关系直接决定着地方税制是否存在 ,以及地方税制的存在形式。财政体制发生变化 ,地方税制必然随之变化 ,税制调整和财政体制调整往往是交织在一起的。文章在回顾与总结我国税收制度发展和改革历程的基础上 ,探讨了地方税制产生和发展以及运行的一般规律 ,并对进一步完善地方税体系 ,使地方税收活动规范化、民主化、科学化提出了设想     

Direct Taxation and State–Society Relations in Lagos,Nigeria

Existing research suggests that external sources of finance, such as foreign aid and natural resource rents, allow states to generate revenue independently of their societies, disincentivizing them from forming close links with their citizens and severely problematizing the notion of a social contract. In Lagos, Nigeria's commercial capital, a series of personal income tax reforms have seen an increase in taxpayer compliance. Considering Lagosians’ perceptions of their relation with the state government, this study examines whether the state had to ‘earn’ its revenue by developing a closer relationship with its citizens, and whether citizens responded through a greater willingness to pay tax. It explores how citizens understand this relationship, what role they perceive themselves to fulfil, and what their expectations are for the future of state–society relations. The study shows how, through efforts to visibly link tax to service delivery, a social contract is emerging between Lagos State and its citizens — but that this relationship differs among groups, in that it is shaped by pre‐existing concepts of public organization and modes of political engagement.     

Shoe-Throwing at Weddings

It has not proved particularly easy to trace what is usually thought of as ‘folk song’ in England back into the eighteenth century. It is, however, possible in some instances to identify vernacular songs of the kind that were later recovered by folk song collectors circulating in earlier centuries in printed form, and to find contemporary references to the ways in which they were being used. This article takes this approach to one such ballad, The Bloody Gardener’s Cruelty, which was sung in England and was eventually collected in Newfoundland, but which in its earlier history strays well outside what might be thought of as the conventional folk song paradigm.     

Thomas Piketty's Global Tax on Wealth

Thomas Piketty's concern with growing economic inequality leads him to propose a global tax on wealth. While he recognizes that the efforts of individual nations to tax wealth will prove ineffective since wealth is mobile, he does not seriously confront the collective action problems that will impede national efforts to cooperate in more effectively taxing global wealth. To what degree are more radical forms of political integration required to overcome these collective action dilemmas? Piketty provides partial and inadequate answers for these questions with regard to European integration. To be persuasive the economic analysis of Capital in the Twenty-First Century would have to be supplemented with a political economy comparable in depth and sophistication to that provided by The Federalist Papers regarding the political and economic integration of American states at the time of the American Founding. Piketty's failure to address questions of political economy makes his project vulnerable to the charge that nothing less than a world state would suffice to impose a global tax on wealth, and thus that his project is hopelessly visionary and susceptible to misappropriation for tyrannical purposes.     

WHAT DO BUSINESS CLIMATE INDEXES TEACH US ABOUT STATE POLICY AND ECONOMIC GROWTH?*

ABSTRACT State business climate indexes capture state policies that might affect economic growth. State rankings in these indexes vary wildly, raising questions about what the indexes measure and which policies are important for growth. Indexes focused on productivity do not predict economic growth, while indexes emphasizing taxes and costs predict growth of employment, wages, and output. Analysis of sub‐indexes of the tax‐and‐cost‐related indexes points to two policy factors associated with faster growth: less spending on welfare and transfer payments; and more uniform and simpler corporate tax structures. But factors beyond the control of policy have a stronger relationship with economic growth.     

Financing Decentralized Development in a Low‐Income Country: Raising Revenue for Local Government in Uganda

Uganda has been engaged for a number of years in an ambitious programme of political and financial decentralization involving significantly expanded expenditure and service delivery responsibilities for local governments in what are now forty‐five districts. Fiscal decentralization has involved allocation of block grants from the centre to complement increased local tax revenue‐raising efforts by districts and municipalities. This article is concerned with the financial side of decentralization and in particular with an examination of district government efforts to raise revenue with the tax instruments which have been assigned to them. These are found to be deficient in a number of ways and their tax raising potential not to be commensurate with the responsibilities being devolved. Achievement of the decentralization aims laid down, therefore, must depend either on the identification of new or modified methods of raising revenue locally, or increased commitment to transfer of financial resources from the centre, or both.     

Nazi memorabilia,dark heritage and treasure hunting as “alternative” tourism: Understanding the fascination with the material remains of World War II in Northern Finland

Sites connected to the Second World War (WWII) are increasingly recognized as worthy of archaeological investigation. Researchers are also becoming aware that that the collectors market in objects connected to WWII, particularly those connected to Germany, is encouraging the stripping of conflict landscapes in the search for “collectors items.” Finnish Lapland is sometimes regarded as peripheral compared to more centrally located regions of Europe. Archaeologists working here nonetheless find themselves in direct competition with enthusiastic treasure hunters. This is complicated even further by the myriad ontologies employed by different individuals in the construction of their relationship with the material culture connected to recent conflict periods, and on specific “other” or “exotic” landscapes, such as Lapland. This paper examines what might be learnt about the nature of treasure hunting for and trading in WWII material from Lapland, and its position within the emerging research on broader trends in “dark” approaches to and encounters with heritage.     

Regulating Local Tax Abatement Policies

This article addresses several questions about property tax. abatements in the United States, all directed at why tax abatements should be regulated more closely, and one question about how this might be accomplished. First, are tax abatements “job increment financing” since they are exchanged for future jobs? Public decisionmakers assume that jobs mean tax revenues, but problems emerge when abatements are granted without knowledge of expected jobs, or if local government administrators and planners have no means of holding businesses accountable if their promises are not kept. Second, are local decisionmakers behaving imprudently when they abate multiyear taxes? Using abatements may not always be a particularly prudent way of using public resources. Third, can tax abatements undermine local democracy? Abatements weaken public involvement in city government when citizens have few opportunities to debate decisionmakers about tax exemptions, but they should have such a chance because abatements have costly, longlasting effects on current and future citizens. Fourth, do abatements create social costs? Tax abatements generate external effects for those who are not party to the politics of tax exemptions, but there are no easy answers about how to correct the externalities. Finally, what are the options for stopping tax abatements? These include federal prohibition, cooperative agreements, federal fiscal incentives, the courts, tougher negotiating tactics, and more stringent contractual provisions by urban planners and administrators.     

Economic Globalization and Institutions of Global Governance: Comments and Debate (I)

Reading Keith Griffin is like listening to a Frenchman presenting his ideas in three parts and ten minutes. It is clear, brilliant, and a delight for the ear, but once it is over you scratch your head and wonder what exactly the meaning of it all was. In the recent article by Griffin published in this journal ( Griffin, 2003 ), there were two instances where I scratched my head. The first instance was when he pleaded in favour of mobility of the factor labour, not only of labour in general, but of unskilled labour in particular in order to reduce global income inequalities. The second instance occurred when he argued in favour of a compulsory tax and transfer mechanism in replacement of the old‐style foreign aid that is ‘nearly obsolete’.     

Not My Taxes! Explaining Tax Resistance and its Implications for Australia's Welfare State

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a ‘burden’ and that ‘the link between taxation and citizenship has been broken’. This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe how two Australian fiscal institutions—a residual welfare system and visible income taxes—promote tax resistance among voters. Second, I draw on these insights to develop several explanations for tax resistance: voter self-interest, voter hostility to minorities, voter disengagement (low trust and lack of interest in politics), and individualistic attitudes. The main conclusion is that tax resistance in Australia is institutionalised, making it easier to mobilise interests around low taxes, and harder to advocate for alternatives. Results of multivariate analysis using AES 2004 data indicate that an ‘anti-tax coalition’ can build on three diverse publics; one of higher and middle-income earners attuned to self-interest, another hostile to welfare beneficiaries, and another ‘tuned out’ of politics and willing to support any call for tax cuts. Inevitably, the debate about the welfare state is shadowed by a debate about voter willingness to pay taxes that finance it.     

THE NORMATIVE BASES OF TAX REFORM: A CONSTITUTIONAL PERSPECTIVE

This paper examines the explicit and implicit ideological content of tax reform embodied in three views of taxation. By adopting a constitutional perspective, we are led to examine tax reform as a mechanism by which those rules which define the tax constitution are to be modified as circumstances change. Not only is tax reform demonstrated to be a continuous rather than a dichotomous process, but our proffered framework has the advantage of highlighting the normative underpinnings of the three instant views of tax reform.     

Embracing diversity,correcting inequalities: towards a new global governance for the UNESCO World Heritage

This paper addresses imbalances affecting world heritage sites in terms of how well conserved they are and what resources are available for their valorisation. The authors propose a policy mechanism of global governance divided into three steps. The first is a tax mechanism based on collecting resources from tourist activities and redistributing these resources at a regional level. The second step is meant to ensure an objective approach to measuring the needs and risk value of world heritage sites. The third step consists in using valorisation strategies to generate new economic resources, in particular from cultural tourism. The authors proposal is a contribution to the growing literature on UNESCO world heritage sites which helps ground the approach to decision making adopted to raise funds for conservation.     

Sparse,Inconsistent and Unreliable: Tax Records and the World Inequality Report 2018

This article reviews the World Inequality Report 2018, a large collaborative data project based on the work of Thomas Piketty and the late Anthony Atkinson, which critiques the entire literature of inequality measurement from survey data and purports to provide superior, unprecedented and reliable coverage of income and wealth inequalities over the entire world, based primarily on tax records. The article examines three major issues: the coverage provided by tax data in the world economy, the consistency of tax data with other sources of information on income inequality, and the peculiarities of tax‐based measurement of inequality in the United States. Then a comparison is made with measures drawn from other forms of administrative data — specifically payroll records — which are generally more consistent with records of inequality measured in household surveys than are tax records. Following this, the article discusses the analysis of wealth and wealth inequality before offering a few closing remarks about policy.     

A Life in Maps: Leo Bagrow,Imago Mundi,and the History of Cartography in the Early Twentieth Century

ABSTRACT:

This essay provides a critical commentary on the life of Leo Bagrow (1881–1957), the founding editor of Imago Mundi, drawing on previously unused correspondence from the journal’s archive, recently catalogued by the British Library in London. Bagrow’s experiences in the three European cities in which he lived and worked (St Petersburg, Berlin and Stockholm) are examined afresh and new insights are provided about the complex intellectual and sometimes political objectives and motivations of Bagrow and his fellow map dealers, map collectors and map historians. Particular attention is paid to the productive but often strained relationships between Bagrow and the expanding global network of map historians with whom he collaborated while establishing and editing Imago Mundi between 1935 and his death. This network was divided into four distinct and to some extent rival constituencies (university academics, map librarians, map collectors and map dealers). The essay examines how Imago Mundi, under Bagrow’s often confrontational editorship, emerged as the central co-ordinating forum through which these constituencies communicated with each other and within which the foundations for the modern discipline of map history were established.     

Globalisation and the dilemmas of income taxation in Australia

Over the past two decades there has been a worldwide fall in statutory corporate tax (CT) rates. Focusing on Australia, this article establishes three empirical facts which challenge much of the existing literature. First, CT competition was the crucial driving force behind CT cuts. Second, policy makers had to abandon tax‐related investment incentives in order to pay for lower CT rates. This broadening of the CT base is costly, because it potentially disadvantages domestic firms and may, over the longer term, erode the CT base. Third, CT cuts have put pressure on the personal income tax base, as low corporate rates provide tax avoidance opportunities for high‐income earners.     

明代茶果银的形成与演变

明代的茶果银是一种重要的历史现象,有礼仪、贿赂和赋税三种性质。茶果在人际交往和祭祀神灵的过程中起着重要作用,有时用银钱代替实际的茶果,于是产生了礼仪性质的茶果银。明朝制度虽然禁止征收茶果银,但贿赂性质的茶果银实际上广泛存在,并造成严重危害。赋税性质的茶果银由礼仪和贿赂性质的茶果银演变而来,到清代成了正规的赋税。     

‘Ugly but . . . important’: the Albanian Hoard and the making of the archaeological treasure in the early twentieth century

This paper deploys the Metropolitan Museum's Albanian (or Avar) Treasure as a case study to explore the role and value assigned to the named treasure during the early twentieth century, a moment when Americans – most notably J.P. Morgan – were among the wealthiest and most avid collectors of Byzantine and medieval art. Outlining the market conditions for such treasures, the archaeological practices that authenticated them, and the art historical categories that gave them meaning, the paper demonstrates the extent to which the archaeological treasure was a social creation built by various players: finders, dealers, scholars, museums and collectors.