Dale W. Jorgenson and Kun-Young Yun
- Published in print:
- 1991
- Published Online:
- November 2003
- ISBN:
- 9780198285939
- eISBN:
- 9780191596490
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198285930.001.0001
- Subject:
- Economics and Finance, Public and Welfare
The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it ...
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The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it assumed a central role in tax reform debates through the closely related concept of the marginal effective tax rate. This book provides a comprehensive treatment of the cost of capital approach to tax policy analysis. In order to make the approach as accessible as possible, the analytical level of the book has been kept to an absolute minimum. The complexities are introduced in a step-by-step fashion, leading up to a representation of tax systems for capital income that is suitable for tax policy analysis. The success of the cost of capital approach is due in large part to its ability to assimilate a virtually unlimited amount of descriptive detail on alternative tax policies. In order to provide guidance to students and practitioners, the book contains a full implementation of the approach for the USA, including an analysis of the alternative proposals that culminated in the highly influential Tax Reform Act of 1986. The chapters of the book are the first in a series of Lectures in Monetary and Fiscal Policy given at Uppsala University in honour of Erik Lindahl, the Swedish economist who was a professor there from 1942 to 1958.Less
The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it assumed a central role in tax reform debates through the closely related concept of the marginal effective tax rate. This book provides a comprehensive treatment of the cost of capital approach to tax policy analysis. In order to make the approach as accessible as possible, the analytical level of the book has been kept to an absolute minimum. The complexities are introduced in a step-by-step fashion, leading up to a representation of tax systems for capital income that is suitable for tax policy analysis. The success of the cost of capital approach is due in large part to its ability to assimilate a virtually unlimited amount of descriptive detail on alternative tax policies. In order to provide guidance to students and practitioners, the book contains a full implementation of the approach for the USA, including an analysis of the alternative proposals that culminated in the highly influential Tax Reform Act of 1986. The chapters of the book are the first in a series of Lectures in Monetary and Fiscal Policy given at Uppsala University in honour of Erik Lindahl, the Swedish economist who was a professor there from 1942 to 1958.
Hiroshi Oda
- Published in print:
- 2009
- Published Online:
- May 2009
- ISBN:
- 9780199232185
- eISBN:
- 9780191705335
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199232185.001.1
- Subject:
- Law, Comparative Law
This text contains the latest edition of this book. It covers the basis of the Japanese legal system, the civil code, business related laws, and other laws including criminal law and procedure, and ...
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This text contains the latest edition of this book. It covers the basis of the Japanese legal system, the civil code, business related laws, and other laws including criminal law and procedure, and foreign relations law. Since the last edition, Japanese law has undergone major reform all of which is reflected in the new text. In particular, the new edition covers the new company law and the Financial Products Trading Law, both of which have been completely overhauled. After the ‘lost decade’ following the collapse of the ‘bubble economy’ in 1990, Japan has gone through a major reform — deregulation or ‘regulatory reform’. Accordingly, major changes took place in almost every area of law. There was a large-scale ‘Justice System Reform’ which encompassed various changes in the court system, the introduction of lay assessors in the criminal procedure, a new law school system, etc. Company law, which was embodied in the Commercial Code, was completely overhauled under a different concept and became a separate law — the Company Law of 2005. Securities and Exchange Law was replaced by the Financial Instruments and Exchange Law in 2006. Even the Civil Code, which had remained more or less unchanged (except for family and succession) since the late 19th century, has gone through significant changes. Certainly there are many positive results coming out of these reforms, but also there have been some doubtful changes. Thee outcome of the reforms of the past decade is yet to be assessed. These changes and their impact are covered in this book.Less
This text contains the latest edition of this book. It covers the basis of the Japanese legal system, the civil code, business related laws, and other laws including criminal law and procedure, and foreign relations law. Since the last edition, Japanese law has undergone major reform all of which is reflected in the new text. In particular, the new edition covers the new company law and the Financial Products Trading Law, both of which have been completely overhauled. After the ‘lost decade’ following the collapse of the ‘bubble economy’ in 1990, Japan has gone through a major reform — deregulation or ‘regulatory reform’. Accordingly, major changes took place in almost every area of law. There was a large-scale ‘Justice System Reform’ which encompassed various changes in the court system, the introduction of lay assessors in the criminal procedure, a new law school system, etc. Company law, which was embodied in the Commercial Code, was completely overhauled under a different concept and became a separate law — the Company Law of 2005. Securities and Exchange Law was replaced by the Financial Instruments and Exchange Law in 2006. Even the Civil Code, which had remained more or less unchanged (except for family and succession) since the late 19th century, has gone through significant changes. Certainly there are many positive results coming out of these reforms, but also there have been some doubtful changes. Thee outcome of the reforms of the past decade is yet to be assessed. These changes and their impact are covered in this book.
Lauren A. S. Monroe
- Published in print:
- 2011
- Published Online:
- September 2011
- ISBN:
- 9780199774166
- eISBN:
- 9780199897377
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199774166.001.0001
- Subject:
- Religion, Judaism
The biblical account of the religious reforms of king Josiah is one of the most widely discussed texts in the Hebrew Bible. Scholars have long understood Josiah's destruction of Israelite cult ...
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The biblical account of the religious reforms of king Josiah is one of the most widely discussed texts in the Hebrew Bible. Scholars have long understood Josiah's destruction of Israelite cult objects and personnel to mark an essential break with Israel's polytheistic past and a foundational moment in the development of monotheism. The language of 2 Kgs 23 represents Josiah's reform as ritual, yet the text has never been systematically studied from a ritual perspective. Situating Josiah's defilement in the context of other Israelite rituals, it uncovers new fault lines in the text that reveal two compositional phases. An early account with parallels in priestly ritual texts and the Holiness Code promoted particular ambitions of the Josianic court, while a later, postmonarchic, Deuteronomistic version recast Josiah as the only king in Israel's history to fully appreciate the obligations and limitations imposed by Mosaic law. Utilizing language associated with Deuteronomy's war-ḥērem, the later author modeled Josiah on Joshua. Both [re]claimed the land from the clutches of the Canaanites and [re]established Israel as the place where Yahweh's law and priestly authority prevailed. This study challenges the widely held assumption that Josiah imposed Deuteronomic law in the late seventh century; it provides a more expansive picture of the holiness school and its engagement in literary production; and it points away from a Josianic, Deuteronomistic redaction of 2 Kgs 23, shedding new light on the composition of the book of Kings.Less
The biblical account of the religious reforms of king Josiah is one of the most widely discussed texts in the Hebrew Bible. Scholars have long understood Josiah's destruction of Israelite cult objects and personnel to mark an essential break with Israel's polytheistic past and a foundational moment in the development of monotheism. The language of 2 Kgs 23 represents Josiah's reform as ritual, yet the text has never been systematically studied from a ritual perspective. Situating Josiah's defilement in the context of other Israelite rituals, it uncovers new fault lines in the text that reveal two compositional phases. An early account with parallels in priestly ritual texts and the Holiness Code promoted particular ambitions of the Josianic court, while a later, postmonarchic, Deuteronomistic version recast Josiah as the only king in Israel's history to fully appreciate the obligations and limitations imposed by Mosaic law. Utilizing language associated with Deuteronomy's war-ḥērem, the later author modeled Josiah on Joshua. Both [re]claimed the land from the clutches of the Canaanites and [re]established Israel as the place where Yahweh's law and priestly authority prevailed. This study challenges the widely held assumption that Josiah imposed Deuteronomic law in the late seventh century; it provides a more expansive picture of the holiness school and its engagement in literary production; and it points away from a Josianic, Deuteronomistic redaction of 2 Kgs 23, shedding new light on the composition of the book of Kings.
Kathleen G. Cushing
- Published in print:
- 1998
- Published Online:
- October 2011
- ISBN:
- 9780198207245
- eISBN:
- 9780191677571
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198207245.001.0001
- Subject:
- History, European Medieval History, History of Religion
This book explores the role of canon law in the ecclesiastical reform movement of the eleventh century, commonly known as the Gregorian Refom movement. Focusing on the ...
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This book explores the role of canon law in the ecclesiastical reform movement of the eleventh century, commonly known as the Gregorian Refom movement. Focusing on the Collectio canonum of Bishop Anselm of Lucca — hitherto largely unexplored in English — it is concerned with the symbiotic relationship between canon law and reform, and seeks to explore the ways in which Anselm’s writing can be seen in the context of the reformer’s need to devise and articulate strategies for the renovation of the Church and Christian society. Its principal contention is that Anselm’s collection cannot be seen merely as a catalogue of canon law, but also functioned to articulate, define, and propagate reformist doctrine in a time of great social and religious upheaval.Less
This book explores the role of canon law in the ecclesiastical reform movement of the eleventh century, commonly known as the Gregorian Refom movement. Focusing on the Collectio canonum of Bishop Anselm of Lucca — hitherto largely unexplored in English — it is concerned with the symbiotic relationship between canon law and reform, and seeks to explore the ways in which Anselm’s writing can be seen in the context of the reformer’s need to devise and articulate strategies for the renovation of the Church and Christian society. Its principal contention is that Anselm’s collection cannot be seen merely as a catalogue of canon law, but also functioned to articulate, define, and propagate reformist doctrine in a time of great social and religious upheaval.
Iain McLean
- Published in print:
- 2001
- Published Online:
- November 2003
- ISBN:
- 9780198295297
- eISBN:
- 9780191599873
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198295294.003.0003
- Subject:
- Political Science, UK Politics
A case study of the relaunch of the Conservative Party, which had been shattered in 1846, under Disraeli and Salisbury. Explains how Disraeli enacted the Second Reform Act in 1867, although it ...
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A case study of the relaunch of the Conservative Party, which had been shattered in 1846, under Disraeli and Salisbury. Explains how Disraeli enacted the Second Reform Act in 1867, although it damaged the material interests of the median MP and peer. Examines the rebasing of the Conservative Party under Disraeli and Salisbury as the party of popular imperialism.Less
A case study of the relaunch of the Conservative Party, which had been shattered in 1846, under Disraeli and Salisbury. Explains how Disraeli enacted the Second Reform Act in 1867, although it damaged the material interests of the median MP and peer. Examines the rebasing of the Conservative Party under Disraeli and Salisbury as the party of popular imperialism.
Judith Pallot
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198206569
- eISBN:
- 9780191677212
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198206569.001.0001
- Subject:
- History, British and Irish Modern History
Since the collapse of the USSR, there has been a growing interest in the Stolypin Land Reform as a possible model for post-Communist agrarian development. Using recent theoretical and empirical ...
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Since the collapse of the USSR, there has been a growing interest in the Stolypin Land Reform as a possible model for post-Communist agrarian development. Using recent theoretical and empirical advances in Anglo-American research, this book examines how peasants throughout Russia received, interpreted, and acted upon the government's attempts to persuade them to quit the commune and set up independent farms. It shows how a majority of peasants failed to interpret the Reform in the way its authors had expected, with outcomes that varied both temporally and geographically. The result challenges existing texts that either concentrate on the policy side of the Reform or, if they engage with its results, use aggregated, official statistics that, this text argues, are unreliable indicators of the pre-revolutionary peasants reception of the Reform.Less
Since the collapse of the USSR, there has been a growing interest in the Stolypin Land Reform as a possible model for post-Communist agrarian development. Using recent theoretical and empirical advances in Anglo-American research, this book examines how peasants throughout Russia received, interpreted, and acted upon the government's attempts to persuade them to quit the commune and set up independent farms. It shows how a majority of peasants failed to interpret the Reform in the way its authors had expected, with outcomes that varied both temporally and geographically. The result challenges existing texts that either concentrate on the policy side of the Reform or, if they engage with its results, use aggregated, official statistics that, this text argues, are unreliable indicators of the pre-revolutionary peasants reception of the Reform.
Allen Buchanan
- Published in print:
- 2003
- Published Online:
- April 2004
- ISBN:
- 9780198295358
- eISBN:
- 9780191600982
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198295359.003.0011
- Subject:
- Political Science, Political Theory
Ch. 10 summarized the main proposals for reform that have been argued in this book, briefly restating the moral framework linking justice, legitimacy, and self‐determination that grounds them, and ...
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Ch. 10 summarized the main proposals for reform that have been argued in this book, briefly restating the moral framework linking justice, legitimacy, and self‐determination that grounds them, and noting that implementing the proposed reforms probably would require significant changes in international law regarding armed intervention. The aims of this chapter are (1) to explain more fully why a new legal framework for armed intervention is needed for successful legal reform, (2) to examine the advantages and disadvantages of the major types of strategies for achieving the needed reform in the law of armed intervention, from the perspective of both feasibility and morality, and (3) to show that the most promising strategy for reform may be the creation of a treaty‐based, rule‐governed liberal‐democratic regime for armed intervention that bypasses the current UN Charter‐based requirement of Security Council authorization and that does not depend upon the US to act as the world's policeman. In addition, it is argued that although the most promising strategy for reform may require violating existing international law, it is nonetheless morally justifiable. The more general point made is that under certain conditions a willingness to violate existing international law for the sake of reforming it can be not only consistent with a sincere commitment to the rule of law, but even required by it. The six sections of the chapter are: I. The Need for Reform regarding the Law of Intervention; II. Three Types of Strategies for Legal Reform; III. The Morality of Illegal Legal Reform; IV. The Commitment to the Rule of Law; V. Moral Authority; and VI. Conclusions.Less
Ch. 10 summarized the main proposals for reform that have been argued in this book, briefly restating the moral framework linking justice, legitimacy, and self‐determination that grounds them, and noting that implementing the proposed reforms probably would require significant changes in international law regarding armed intervention. The aims of this chapter are (1) to explain more fully why a new legal framework for armed intervention is needed for successful legal reform, (2) to examine the advantages and disadvantages of the major types of strategies for achieving the needed reform in the law of armed intervention, from the perspective of both feasibility and morality, and (3) to show that the most promising strategy for reform may be the creation of a treaty‐based, rule‐governed liberal‐democratic regime for armed intervention that bypasses the current UN Charter‐based requirement of Security Council authorization and that does not depend upon the US to act as the world's policeman. In addition, it is argued that although the most promising strategy for reform may require violating existing international law, it is nonetheless morally justifiable. The more general point made is that under certain conditions a willingness to violate existing international law for the sake of reforming it can be not only consistent with a sincere commitment to the rule of law, but even required by it. The six sections of the chapter are: I. The Need for Reform regarding the Law of Intervention; II. Three Types of Strategies for Legal Reform; III. The Morality of Illegal Legal Reform; IV. The Commitment to the Rule of Law; V. Moral Authority; and VI. Conclusions.
William Bain
- Published in print:
- 2003
- Published Online:
- April 2004
- ISBN:
- 9780199260263
- eISBN:
- 9780191600975
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199260265.003.0005
- Subject:
- Political Science, International Relations and Politics
The place and purpose of trusteeship in the post‐Second World War world order aroused passions and suspicions that were no less pronounced than those which threatened to disrupt the peace ...
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The place and purpose of trusteeship in the post‐Second World War world order aroused passions and suspicions that were no less pronounced than those which threatened to disrupt the peace negotiations at Versailles two decades earlier, and these tensions, which divided the US and Britain in particular, emanated from a fundamental disagreement over the purpose of trusteeship and its relation to the future of empire in world affairs. British commentators on empire tended to interpret the idea of trusteeship in the context of an imperial tradition that dated back to Edmund Burke's interest in the affairs of the East India Company, invoking trusteeship as a principle against which to judge colonial administration and, therefore, understood the tutelage of dependent peoples as a justification of empire. Americans, who were born of a very different colonial and political experience, were a great deal less inclined to see trusteeship as a justification of empire than as an alternative to the perpetuation of empire. Interrogates the claims that structured the terms of this debate, how they shaped the purpose of trusteeship as contemplated in the Charter of the UN, and the ideas upon which the anti‐colonial movement seized in order to destroy the legitimacy of trusteeship in international society. There are five sections: The Atlantic Charter and the Future of Empire; The Reform of Empire; Trusteeship and the Charter of the UN; The End of Empire; and Human Equality and the Illegitimacy of Trusteeship.Less
The place and purpose of trusteeship in the post‐Second World War world order aroused passions and suspicions that were no less pronounced than those which threatened to disrupt the peace negotiations at Versailles two decades earlier, and these tensions, which divided the US and Britain in particular, emanated from a fundamental disagreement over the purpose of trusteeship and its relation to the future of empire in world affairs. British commentators on empire tended to interpret the idea of trusteeship in the context of an imperial tradition that dated back to Edmund Burke's interest in the affairs of the East India Company, invoking trusteeship as a principle against which to judge colonial administration and, therefore, understood the tutelage of dependent peoples as a justification of empire. Americans, who were born of a very different colonial and political experience, were a great deal less inclined to see trusteeship as a justification of empire than as an alternative to the perpetuation of empire. Interrogates the claims that structured the terms of this debate, how they shaped the purpose of trusteeship as contemplated in the Charter of the UN, and the ideas upon which the anti‐colonial movement seized in order to destroy the legitimacy of trusteeship in international society. There are five sections: The Atlantic Charter and the Future of Empire; The Reform of Empire; Trusteeship and the Charter of the UN; The End of Empire; and Human Equality and the Illegitimacy of Trusteeship.
Judith Pallot
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198206569
- eISBN:
- 9780191677212
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198206569.003.0009
- Subject:
- History, British and Irish Modern History
This book concludes that, notwithstanding the larger than expected numbers of peasant households coming forward to adopt the Stolypin Land Reform, the likelihood that an agricultural advance in ...
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This book concludes that, notwithstanding the larger than expected numbers of peasant households coming forward to adopt the Stolypin Land Reform, the likelihood that an agricultural advance in Russia would be based on the farms formed under the reform's provisions was limited. There were alternatives that might have done as much, or more, to increase peasant farm productivity, as has been observed by a number of historians. After 1910, the principal government effort in agriculture passed to agrotechnological measures which reached numbers of peasant households far in excess of those who could be reached through programmes targeted solely on enclosed farms. As for the peasants, their preferred solution to their problems remained, as it always had been, the black repartition, as was so obviously demonstrated in 1917. This book also shows that, in understanding the peasants' responses to the Stolypin Land Reform, both history and geography matter.Less
This book concludes that, notwithstanding the larger than expected numbers of peasant households coming forward to adopt the Stolypin Land Reform, the likelihood that an agricultural advance in Russia would be based on the farms formed under the reform's provisions was limited. There were alternatives that might have done as much, or more, to increase peasant farm productivity, as has been observed by a number of historians. After 1910, the principal government effort in agriculture passed to agrotechnological measures which reached numbers of peasant households far in excess of those who could be reached through programmes targeted solely on enclosed farms. As for the peasants, their preferred solution to their problems remained, as it always had been, the black repartition, as was so obviously demonstrated in 1917. This book also shows that, in understanding the peasants' responses to the Stolypin Land Reform, both history and geography matter.
Matthew Cragoe
- Published in print:
- 2004
- Published Online:
- January 2010
- ISBN:
- 9780198207542
- eISBN:
- 9780191716737
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198207542.003.0003
- Subject:
- History, British and Irish Modern History
The previous chapter offered an overview of the distinctive ideologies associated with the main political parties. This chapter examines the way in which these broad positions informed debate at ...
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The previous chapter offered an overview of the distinctive ideologies associated with the main political parties. This chapter examines the way in which these broad positions informed debate at elections between the First and Third Reform Acts. The period falls into three distinct sections. Between 1832 and c.1847 the political atmosphere was intense: the introduction of parliamentary reform opened up a world in which old certainties were questioned, and fifteen years elapsed before a new status quo was established. The years between 1852 and 1867 were, by comparison, much quieter, though the calm surface of politics belied a ferment of new ideas in the principality. For this was the period in which the idea of Wales as a ‘nation of nonconformists’ gathered momentum. The passage of the Second Reform Act brought these fresh ideas into open play, and at elections between 1868 and 1886 they operated at various levels of intensity within the context of an increasingly adversarial political climate.Less
The previous chapter offered an overview of the distinctive ideologies associated with the main political parties. This chapter examines the way in which these broad positions informed debate at elections between the First and Third Reform Acts. The period falls into three distinct sections. Between 1832 and c.1847 the political atmosphere was intense: the introduction of parliamentary reform opened up a world in which old certainties were questioned, and fifteen years elapsed before a new status quo was established. The years between 1852 and 1867 were, by comparison, much quieter, though the calm surface of politics belied a ferment of new ideas in the principality. For this was the period in which the idea of Wales as a ‘nation of nonconformists’ gathered momentum. The passage of the Second Reform Act brought these fresh ideas into open play, and at elections between 1868 and 1886 they operated at various levels of intensity within the context of an increasingly adversarial political climate.
