The purpose of this monograph is to present a description of the tax systems of the Canadian Provinces, with an outline of the development of the more prominent features and comments on the working of each. The various Provincial statutes dealing with tax matters have been made the framework, and commission reports and other government publications have been utilized. Outside of these, however, the field is barren of material, a handicap which makes itself evident throughout the study. The chief value of the work lies thus in the fact that it breaks new ground. At a future date the author hopes to be able to give to some of the phases of taxation taken up herein a much fuller treatment than is possible in a monograph of this nature.The subject was suggested by Professor Seligman, to whom the author is also greatly indebted for much valuable advice. The many courtesies extended by Mr. C. H. Gould, Librarian of McGill University, have made possible a thorough examination of the tax laws, and the Provincial and municipal officials throughout the country have aided greatly by furnishing reports and general information. The author also wishes to express his thanks to Professor H. R. Seager for his kindness in reading the proof.Nkw York, April, 1912.51 S254222
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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
Many countries in Latin America and the Caribbean have achieved considerable economic growth, yet the region still faces many seemingly intractable problems. The conventional wisdom in development agencies - that prioritization is impossible and that everything must be done - is simply not effective. Latin American Development Priorities shows how limited resources could be used for the greatest benefit of the Latin American and Caribbean region. A panel of economists met over three days in San José to review proposals to tackle the ten most important challenges, which emerged from a survey by the Inter-American Development Bank. The expert panel was asked a question which appears simple but is actually very difficult to answer: What should Latin American governments do with an additional nominal $10 billion? Hard choices are needed if Latin America's problems are to be tackled effectively. This book provides the means to make those choices as objectively as possible.
The economic crisis of 2008 has shown that the capital markets need new theoretical and mathematical concepts to describe and price financial instruments. Focusing on interest rates and coupon bonds, this book does not employ stochastic calculus – the bedrock of the present day mathematical finance – for any of the derivations. Instead, it analyzes interest rates and coupon bonds using quantum finance. The Heath-Jarrow-Morton and the Libor Market Model are generalized by realizing the forward and Libor interest rates as an imperfectly correlated quantum field. Theoretical models have been calibrated and tested using bond and interest rates market data. Building on the principles formulated in the author's previous book (Quantum Finance, Cambridge University Press, 2004) this ground-breaking book brings together a diverse collection of theoretical and mathematical interest rate models. It will interest physicists and mathematicians researching in finance, and professionals working in the finance industry.
Property tax revolts have occurred both in the United States and elsewhere. This book examines the causes and consequences of such revolts with a special focus on the California experience with Proposition 13. The work examines the consequences of property tax limitations for public finance with a detailed analysis of the tax system put into place in California. Theoretical approaches and evidence from a comprehensive empirical study are used to highlight the equity and efficiency of property tax systems. Since property taxes are the primary source of revenue for local governments, the book compares and contrasts the experiences of several states with regard to the evolution of local government following property tax limitations. Finally, the book considers alternatives for reform and lessons to avoid future tax conflicts of this kind.
The menace of triumphant Nazism and fascism across Europe in the 1930s drove the left into unity with liberals, in order to make common cause against the extremist right. Popular Front initiatives were a significant attempt to bar the way to further fascist victories. This collection of essays focuses specifically on France and Spain as the only two countries where Popular Front coalitions won political power through the ballot box. From a comparative perspective the volume gathers leading experts on the 1930s who travel beyond the territory of orthodox political history. Taken together, their contributions provide the first multi-dimensional approach to the Front phenomenon. The Popular Fronts in France and Spain emerge here as more than elite political partnerships - they were movements of the masses in search of social, cultural and educational change.
Three Cheers for the Unemployed describes the beginnings and development of unemployment reform up to the New Deal. As a consequence of the large-scale industrialization after the Civil War, joblessness could no longer be considered to be caused by character defects, but had to be ascribed to societal forces. It became clear that traditional remedial measures could not cope with the problem adequately. By the time the United States entered World War I, reformist thinkers had devised the major tools that were later used to deal with unemployment. After the war and during most of the 1920s, these tools underwent thorough examination and refinement. The early years of the Great Depression saw them used tentatively. On the eve of the New Deal, a well-reasoned and successfully tested group of social programs was available. This book essentially refutes a social-control explanation for this process. It demonstrates that the unemployment measures of the New Deal emanated from the reformist endeavors of the Progressive Age.
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