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Taxation was one of the most contentious aspects of British colonial rule in Africa, shaping relationships between … Africans, colonial governments, and European settlers. This text presents a detailed comparative study of both taxation and …
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. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing … capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that … for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the …
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Cloyne (2013) constructs a novel dataset documenting fiscal tax shocks in the United Kingdom using the narrative approach developed by Romer and Romer (2010), and estimates the impact of tax changes on GDP. He finds that a tax cut of one percent of GDP causes a 0.6 percent increase in output in...
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The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international … financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial …
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