In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C. section 213, furthers domination in American society. On its face, section 213 probably does not seem a likely candidate for being tagged as furthering domination. After all, this provision aims to...

Capital, Coercion, and Postcommunist States -- Contents -- Preface -- Introduction: Capital, Coercion, and Postcommunist States -- 1. Toward a Fiscal Sociology of the Postcommunist State -- 2. The Fiscal Crisis of the Old Regime -- 3. Politics of Tax Reform: Making (and Unmaking) Revenue...

This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin the analysis. While reviewing the key fiscal and economic events of this period, particular attention is paid to the relation...

It is widely known that in a fiat currency system, governments can create money tokens to meet public expenditure, then take some of them back through taxation or bond issue to adjust the money supply to a desired level. Yet the treasury departments in most countries strive to formulate fiscal...