Sarah Holden and Brian Reid
- Published in print:
- 2008
- Published Online:
- January 2009
- ISBN:
- 9780199549108
- eISBN:
- 9780191720734
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199549108.003.0005
- Subject:
- Business and Management, Pensions and Pension Management
With the rising importance of individual retirement accounts (IRAs), which now total one-quarter of US retirement assets, public policy has sharpened its focus on how individuals manage those ...
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With the rising importance of individual retirement accounts (IRAs), which now total one-quarter of US retirement assets, public policy has sharpened its focus on how individuals manage those accumulations through work and retirement years. Individuals are required to take distributions from their IRAs after age seventy-and-a-half, while distributions taken prior to age fifty-nine-and-a-half generally incur a ten percent penalty. Previous research has found that IRA owners rarely tapped these assets prior to retirement. This chapter updates results and shows that these patterns continue. Several factors influence the probability of withdrawal (prior to sevent-and-a-half): being younger than sixty lowers the probability of a withdrawal, but being retired, in poor health, or having a home mortgage increases the likelihood of withdrawal.Less
With the rising importance of individual retirement accounts (IRAs), which now total one-quarter of US retirement assets, public policy has sharpened its focus on how individuals manage those accumulations through work and retirement years. Individuals are required to take distributions from their IRAs after age seventy-and-a-half, while distributions taken prior to age fifty-nine-and-a-half generally incur a ten percent penalty. Previous research has found that IRA owners rarely tapped these assets prior to retirement. This chapter updates results and shows that these patterns continue. Several factors influence the probability of withdrawal (prior to sevent-and-a-half): being younger than sixty lowers the probability of a withdrawal, but being retired, in poor health, or having a home mortgage increases the likelihood of withdrawal.
Richard English
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198208075
- eISBN:
- 9780191677908
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198208075.001.0001
- Subject:
- History, British and Irish Modern History
Ernie O'Malley (1897–1957) was one of the most talented and colourful of modern Irish republicans. An important IRA leader in the 1916–1923 Irish Revolution, this ...
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Ernie O'Malley (1897–1957) was one of the most talented and colourful of modern Irish republicans. An important IRA leader in the 1916–1923 Irish Revolution, this bookish gunman subsequently became a distinguished intellectual, and the author of two classic autobiographical accounts of the revolutionary period: On Another Man's Wound and The Singing Flame. His post-revolutionary life took on a bohemian flavour. Travelling extensively in Europe and America, he mixed with a wide range of artistic and literary figures, and devoted himself to a variety of writing projects. In his IRA career he mixed with revolutionaries such as Michael Collins and Eamon de Valera; in his post-IRA years his friends included Samuel Beckett, Louis MacNeice, John Wayne, and John Ford. This thematic biography draws on previously unseen archival sources, and introduces O'Malley to both scholarly and general readers. O'Malley's post-revolutionary life was as turbulent as his IRA years, and illuminates many persistent themes of Irish history, ranging from the origins and culture of militant republicanism and the complexities of Anglo–Irish relations to the development of intellectual and artistic life in twentieth-century Ireland.Less
Ernie O'Malley (1897–1957) was one of the most talented and colourful of modern Irish republicans. An important IRA leader in the 1916–1923 Irish Revolution, this bookish gunman subsequently became a distinguished intellectual, and the author of two classic autobiographical accounts of the revolutionary period: On Another Man's Wound and The Singing Flame. His post-revolutionary life took on a bohemian flavour. Travelling extensively in Europe and America, he mixed with a wide range of artistic and literary figures, and devoted himself to a variety of writing projects. In his IRA career he mixed with revolutionaries such as Michael Collins and Eamon de Valera; in his post-IRA years his friends included Samuel Beckett, Louis MacNeice, John Wayne, and John Ford. This thematic biography draws on previously unseen archival sources, and introduces O'Malley to both scholarly and general readers. O'Malley's post-revolutionary life was as turbulent as his IRA years, and illuminates many persistent themes of Irish history, ranging from the origins and culture of militant republicanism and the complexities of Anglo–Irish relations to the development of intellectual and artistic life in twentieth-century Ireland.
Andrew Sanders
- Published in print:
- 2011
- Published Online:
- March 2012
- ISBN:
- 9780748641123
- eISBN:
- 9780748652907
- Item type:
- book
- Publisher:
- Edinburgh University Press
- DOI:
- 10.3366/edinburgh/9780748641123.001.0001
- Subject:
- Political Science, UK Politics
Who is the ‘real’ IRA? The Real IRA, the Continuity IRA, the Irish National Liberation Army, the Official IRA and the Provisional IRA have all assumed responsibility for the struggle for Irish ...
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Who is the ‘real’ IRA? The Real IRA, the Continuity IRA, the Irish National Liberation Army, the Official IRA and the Provisional IRA have all assumed responsibility for the struggle for Irish freedom over the course of the late-twentieth century. Yet, as recently as 1969, there was only one Irish Republican Army trying to unify Ireland using physical force. This book explains how and why the transition from one IRA to several IRAs occurred, analysing all the dissident factions that have emerged since the outbreak of the Northern Ireland troubles. It looks at why these groups emerged, what their respective purposes are and why, in an era of relative peace and stability in Northern Ireland, they seek to prolong the violence that has cost over 3,500 lives. The book includes interviews with members of all dissident and mainstream republican organizations, all loyalist factions and security force sources, and shows the influence of Irish America in provoking dissent within republicanism.Less
Who is the ‘real’ IRA? The Real IRA, the Continuity IRA, the Irish National Liberation Army, the Official IRA and the Provisional IRA have all assumed responsibility for the struggle for Irish freedom over the course of the late-twentieth century. Yet, as recently as 1969, there was only one Irish Republican Army trying to unify Ireland using physical force. This book explains how and why the transition from one IRA to several IRAs occurred, analysing all the dissident factions that have emerged since the outbreak of the Northern Ireland troubles. It looks at why these groups emerged, what their respective purposes are and why, in an era of relative peace and stability in Northern Ireland, they seek to prolong the violence that has cost over 3,500 lives. The book includes interviews with members of all dissident and mainstream republican organizations, all loyalist factions and security force sources, and shows the influence of Irish America in provoking dissent within republicanism.
Timothy Shanahan
- Published in print:
- 2008
- Published Online:
- March 2012
- ISBN:
- 9780748635290
- eISBN:
- 9780748652884
- Item type:
- book
- Publisher:
- Edinburgh University Press
- DOI:
- 10.3366/edinburgh/9780748635290.001.0001
- Subject:
- Political Science, UK Politics
Is terrorism ever morally justified? How should historical and cultural factors be taken into account in judging the morality of terrorist acts? What are the ethical limits of state ...
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Is terrorism ever morally justified? How should historical and cultural factors be taken into account in judging the morality of terrorist acts? What are the ethical limits of state counter-terrorism? For three decades, the Provisional Irish Republican Army (Provisional IRA) waged an ‘armed struggle’ against what it considered to be the British occupation of Northern Ireland. To its supporters, the IRA was the legitimate army of Ireland, fighting to force a British withdrawal as a prelude to the re-unification of the Irish nation. To its enemies, it was an illegal, fanatical, terrorist organization whose members were criminals willing to sacrifice innocent lives in pursuit of its ideological obsession. At the centre of the conflict were the then-unconventional tactics employed by the IRA, including sectarian killings, political assassinations, and bombings, which devastated urban centres – tactics that have become increasingly commonplace in the post-9/11 world. This book is a philosophical examination of the morality of the IRA's violent campaign, and of the British government's attempts to end it.Less
Is terrorism ever morally justified? How should historical and cultural factors be taken into account in judging the morality of terrorist acts? What are the ethical limits of state counter-terrorism? For three decades, the Provisional Irish Republican Army (Provisional IRA) waged an ‘armed struggle’ against what it considered to be the British occupation of Northern Ireland. To its supporters, the IRA was the legitimate army of Ireland, fighting to force a British withdrawal as a prelude to the re-unification of the Irish nation. To its enemies, it was an illegal, fanatical, terrorist organization whose members were criminals willing to sacrifice innocent lives in pursuit of its ideological obsession. At the centre of the conflict were the then-unconventional tactics employed by the IRA, including sectarian killings, political assassinations, and bombings, which devastated urban centres – tactics that have become increasingly commonplace in the post-9/11 world. This book is a philosophical examination of the morality of the IRA's violent campaign, and of the British government's attempts to end it.
Jacob N. Shapiro
- Published in print:
- 2013
- Published Online:
- October 2017
- ISBN:
- 9780691157214
- eISBN:
- 9781400848645
- Item type:
- chapter
- Publisher:
- Princeton University Press
- DOI:
- 10.23943/princeton/9780691157214.003.0007
- Subject:
- Political Science, Security Studies
This chapter studies the three most prominent terrorist groups operating in Northern Ireland from the 1960s through 2003: the Provisional IRA, the Ulster Defense Association (UDA), and the Ulster ...
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This chapter studies the three most prominent terrorist groups operating in Northern Ireland from the 1960s through 2003: the Provisional IRA, the Ulster Defense Association (UDA), and the Ulster Volunteer Force (UVF). Because the history of terrorism in Northern Ireland is so well known, the case provides an excellent venue for testing hypotheses about the relationship between discrimination and control. The history of the groups fighting in Northern Ireland also provides a critical illustration of the policy importance of this kind of organizational analysis. From 1987 on, leaders on both sides of the Northern Ireland conflict understood the broad contours of a negotiated settlement, but it took them many years to work the internal politics of their organizations to the point at which ceasefire orders were obeyed.Less
This chapter studies the three most prominent terrorist groups operating in Northern Ireland from the 1960s through 2003: the Provisional IRA, the Ulster Defense Association (UDA), and the Ulster Volunteer Force (UVF). Because the history of terrorism in Northern Ireland is so well known, the case provides an excellent venue for testing hypotheses about the relationship between discrimination and control. The history of the groups fighting in Northern Ireland also provides a critical illustration of the policy importance of this kind of organizational analysis. From 1987 on, leaders on both sides of the Northern Ireland conflict understood the broad contours of a negotiated settlement, but it took them many years to work the internal politics of their organizations to the point at which ceasefire orders were obeyed.
Eunan O'Halpin
- Published in print:
- 2008
- Published Online:
- May 2008
- ISBN:
- 9780199253296
- eISBN:
- 9780191719202
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199253296.003.0004
- Subject:
- History, European Modern History
This chapter begins with a discussion regarding major changes in Britain's fortunes of war between July 1941 and December 1942: humiliation in the Far East at the hands of Japan, catastrophic ...
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This chapter begins with a discussion regarding major changes in Britain's fortunes of war between July 1941 and December 1942: humiliation in the Far East at the hands of Japan, catastrophic reverses in North Africa, and the lack of control over India during the Quit India campaign. It then discusses the issue of the German legation radio, SIS and Ireland, German and IRA activities, Irish espionage (the Basket Case), Anglo-Irish cooperation on security, intelligence and diplomatic activities, and British propaganda.Less
This chapter begins with a discussion regarding major changes in Britain's fortunes of war between July 1941 and December 1942: humiliation in the Far East at the hands of Japan, catastrophic reverses in North Africa, and the lack of control over India during the Quit India campaign. It then discusses the issue of the German legation radio, SIS and Ireland, German and IRA activities, Irish espionage (the Basket Case), Anglo-Irish cooperation on security, intelligence and diplomatic activities, and British propaganda.
Agnès Maillot
- Published in print:
- 2015
- Published Online:
- May 2016
- ISBN:
- 9780719084898
- eISBN:
- 9781526103918
- Item type:
- book
- Publisher:
- Manchester University Press
- DOI:
- 10.7228/manchester/9780719084898.001.0001
- Subject:
- Political Science, Public Policy
From 1926 onward, Sinn Féin, which had been instrumental in the revolutionary period of 1919-23, faded into oblivion as a result of its intransigent and doctrinaire stance. This books unravels a ...
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From 1926 onward, Sinn Féin, which had been instrumental in the revolutionary period of 1919-23, faded into oblivion as a result of its intransigent and doctrinaire stance. This books unravels a chapter of history that has not been dealt with in detail until now, although the operation of the party raises fundamental questions on issues such as democracy and the role of history in the construction of a national narrative. Through a close analysis of newspaper reports, of the fortnightly Standing committee minutes, and through various interviews carried out by the author, it looks at the manner in which Sinn Féin operated and put itself forward as the guardian of republicanism in Ireland. Sinn Féin's strategic journey was a lonesome one, but the party showed sufficient resilience to survive in a context that was made hostile to its very existence by the very nature of the policies and strategies it put forward. The type of political nationalism that it advocated offers a valuable insight into the meaning of Republicanism. Its narrative represents an integral part of the political and social fabric of contemporary Irish society.Less
From 1926 onward, Sinn Féin, which had been instrumental in the revolutionary period of 1919-23, faded into oblivion as a result of its intransigent and doctrinaire stance. This books unravels a chapter of history that has not been dealt with in detail until now, although the operation of the party raises fundamental questions on issues such as democracy and the role of history in the construction of a national narrative. Through a close analysis of newspaper reports, of the fortnightly Standing committee minutes, and through various interviews carried out by the author, it looks at the manner in which Sinn Féin operated and put itself forward as the guardian of republicanism in Ireland. Sinn Féin's strategic journey was a lonesome one, but the party showed sufficient resilience to survive in a context that was made hostile to its very existence by the very nature of the policies and strategies it put forward. The type of political nationalism that it advocated offers a valuable insight into the meaning of Republicanism. Its narrative represents an integral part of the political and social fabric of contemporary Irish society.
Fergus Campbell
- Published in print:
- 2005
- Published Online:
- September 2007
- ISBN:
- 9780199273249
- eISBN:
- 9780191706387
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199273249.003.0007
- Subject:
- History, British and Irish Modern History
Recently, a debate has begun among Irish historians as to the nature of the Irish revolution, and Peter Hart has provided a useful definition of what is meant by the term the ‘Irish revolution’. Hart ...
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Recently, a debate has begun among Irish historians as to the nature of the Irish revolution, and Peter Hart has provided a useful definition of what is meant by the term the ‘Irish revolution’. Hart suggests that the Irish revolution was a period during which two distinct blocs made competing claims to the state (beginning with the Easter Rising), resulting in a period of multiple sovereignty which was only concluded in May 1923, when the anti-Treaty republicans gave up their attempt to dispute the existence of the southern state. This chapter examines the broader social dynamics of the Irish revolution in the west of Ireland between the general election of December 1918 and the Truce of July 1921, and considers the extent to which Irish society was transformed between these years.Less
Recently, a debate has begun among Irish historians as to the nature of the Irish revolution, and Peter Hart has provided a useful definition of what is meant by the term the ‘Irish revolution’. Hart suggests that the Irish revolution was a period during which two distinct blocs made competing claims to the state (beginning with the Easter Rising), resulting in a period of multiple sovereignty which was only concluded in May 1923, when the anti-Treaty republicans gave up their attempt to dispute the existence of the southern state. This chapter examines the broader social dynamics of the Irish revolution in the west of Ireland between the general election of December 1918 and the Truce of July 1921, and considers the extent to which Irish society was transformed between these years.
Bill Kissane
- Published in print:
- 2005
- Published Online:
- September 2007
- ISBN:
- 9780199273553
- eISBN:
- 9780191706172
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199273553.003.0004
- Subject:
- History, British and Irish Modern History
This chapter summarizes the course of events during the civil war. It is divided into three parts. Part one documents the efforts made to keep the IRA united and prevent the Treaty split resulting in ...
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This chapter summarizes the course of events during the civil war. It is divided into three parts. Part one documents the efforts made to keep the IRA united and prevent the Treaty split resulting in civil war, which resulted in the making of the Collins de Valera electoral pact in the spring of 1922. Part two describes the conventional fighting between June and September. Part three explores the guerrilla phase and the executions which accompanied it. The significance of the death of Michael Collins is discussed, as is the formation of a Republican Government on the anti-Treaty side. The disintegration of republican military opposition in 1923 is chronicled, and the one-sided outcome to the fighting was attributed to the unequal distribution of power resources between the two sides.Less
This chapter summarizes the course of events during the civil war. It is divided into three parts. Part one documents the efforts made to keep the IRA united and prevent the Treaty split resulting in civil war, which resulted in the making of the Collins de Valera electoral pact in the spring of 1922. Part two describes the conventional fighting between June and September. Part three explores the guerrilla phase and the executions which accompanied it. The significance of the death of Michael Collins is discussed, as is the formation of a Republican Government on the anti-Treaty side. The disintegration of republican military opposition in 1923 is chronicled, and the one-sided outcome to the fighting was attributed to the unequal distribution of power resources between the two sides.
Bill Kissane
- Published in print:
- 2005
- Published Online:
- September 2007
- ISBN:
- 9780199273553
- eISBN:
- 9780191706172
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199273553.003.0006
- Subject:
- History, British and Irish Modern History
This chapter discusses the role civil society organizations played in the civil war. It has hitherto been assumed that public opinion was strongly on the side of the pro-Treaty government, but of ...
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This chapter discusses the role civil society organizations played in the civil war. It has hitherto been assumed that public opinion was strongly on the side of the pro-Treaty government, but of these civic organizations, alongside many local government councils, many remained neutral during the fighting and tried to encourage a continuation of the peace efforts which preceded the fighting. Their efforts were opposed by the elites on both sides, and those traditionally most prominent in nationalist politics became as internally divided as the Sinn Fein elite itself. One notable group — the Neutral IRA Mens' Association — became so frustrated with the pro-Treaty government that they contemplated the establishment of a moderate Republican party in the spring of 1923.Less
This chapter discusses the role civil society organizations played in the civil war. It has hitherto been assumed that public opinion was strongly on the side of the pro-Treaty government, but of these civic organizations, alongside many local government councils, many remained neutral during the fighting and tried to encourage a continuation of the peace efforts which preceded the fighting. Their efforts were opposed by the elites on both sides, and those traditionally most prominent in nationalist politics became as internally divided as the Sinn Fein elite itself. One notable group — the Neutral IRA Mens' Association — became so frustrated with the pro-Treaty government that they contemplated the establishment of a moderate Republican party in the spring of 1923.
Bill Kissane
- Published in print:
- 2005
- Published Online:
- September 2007
- ISBN:
- 9780199273553
- eISBN:
- 9780191706172
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199273553.003.0007
- Subject:
- History, British and Irish Modern History
This chapter explores the ideological arguments that justified the Free State's prosecution of the civil war. It shows how heavily they were influenced by the 19th-century liberal conception of the ...
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This chapter explores the ideological arguments that justified the Free State's prosecution of the civil war. It shows how heavily they were influenced by the 19th-century liberal conception of the state as the protector of private property and individual liberty. This enabled them to represent their opponents as enemies of society in their propaganda, and in this they were heavily influenced by the Catholic Church's attitude to the IRA. As IRA violence grew, both concurred that the survival of the moral fabric of Irish society was now at stake. The pro-Treaty government's subsequent failure to covert their military victory in 1923 into long-term electoral dominance is explained by the failure of their economic policies, as well by as their inflexible commitment to the Treaty settlement. Nonetheless, their conception of the Irish state had a long-term impact on its subsequent development.Less
This chapter explores the ideological arguments that justified the Free State's prosecution of the civil war. It shows how heavily they were influenced by the 19th-century liberal conception of the state as the protector of private property and individual liberty. This enabled them to represent their opponents as enemies of society in their propaganda, and in this they were heavily influenced by the Catholic Church's attitude to the IRA. As IRA violence grew, both concurred that the survival of the moral fabric of Irish society was now at stake. The pro-Treaty government's subsequent failure to covert their military victory in 1923 into long-term electoral dominance is explained by the failure of their economic policies, as well by as their inflexible commitment to the Treaty settlement. Nonetheless, their conception of the Irish state had a long-term impact on its subsequent development.
Bill Kissane
- Published in print:
- 2005
- Published Online:
- September 2007
- ISBN:
- 9780199273553
- eISBN:
- 9780191706172
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199273553.003.0009
- Subject:
- History, British and Irish Modern History
This chapter discusses the debate that exists among Irish historians about the civil war and critiques the existing consensus that the civil war was ‘the birth of Irish democracy’. It shows how two ...
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This chapter discusses the debate that exists among Irish historians about the civil war and critiques the existing consensus that the civil war was ‘the birth of Irish democracy’. It shows how two books written by two amateur historians in the inter-war era — Dorothy MacArdle and P. S. O'Hegarty — continue to frame scholarly debate about the civil war. At the heart of this debate is the question of whether divisions over the majority rule principle meant that the Treaty divide was irrepressible, or whether the outbreak of civil war was ultimately down to British pressure. Since this is exactly the same issue which polarized relations among the Treaty sides in 1922, the conclusion is that Irish historiography has simply continued the civil war by other means. The chapter concludes with some comparative reflections on Irish political development.Less
This chapter discusses the debate that exists among Irish historians about the civil war and critiques the existing consensus that the civil war was ‘the birth of Irish democracy’. It shows how two books written by two amateur historians in the inter-war era — Dorothy MacArdle and P. S. O'Hegarty — continue to frame scholarly debate about the civil war. At the heart of this debate is the question of whether divisions over the majority rule principle meant that the Treaty divide was irrepressible, or whether the outbreak of civil war was ultimately down to British pressure. Since this is exactly the same issue which polarized relations among the Treaty sides in 1922, the conclusion is that Irish historiography has simply continued the civil war by other means. The chapter concludes with some comparative reflections on Irish political development.
Edward A. Zelinsky
- Published in print:
- 2008
- Published Online:
- January 2009
- ISBN:
- 9780195339352
- eISBN:
- 9780199855407
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195339352.003.0003
- Subject:
- Law, Employment Law
How did the defined benefit plan go from the behemoth of the private retirement system to a secondary player in that system? The story starts with the economic and demographic forces which in the ...
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How did the defined benefit plan go from the behemoth of the private retirement system to a secondary player in that system? The story starts with the economic and demographic forces which in the 1960s and 1970s eroded these once-dominant pension plans and thereby set the stage for the emergence of the defined contribution paradigm. Among the forces depressing the defined benefit system have been diminishing union membership and the decline of traditional manufacturing, extractive, and transportation firms as well as an aging population; the changing, less physically taxing nature of work; the acceptance of increased employee mobility; and the desire of employers to shift to their employees the risks associated with providing retirement income. The regulatory choices embodied in ERISA then started the trend in America towards the defined contribution society as we know it today.Less
How did the defined benefit plan go from the behemoth of the private retirement system to a secondary player in that system? The story starts with the economic and demographic forces which in the 1960s and 1970s eroded these once-dominant pension plans and thereby set the stage for the emergence of the defined contribution paradigm. Among the forces depressing the defined benefit system have been diminishing union membership and the decline of traditional manufacturing, extractive, and transportation firms as well as an aging population; the changing, less physically taxing nature of work; the acceptance of increased employee mobility; and the desire of employers to shift to their employees the risks associated with providing retirement income. The regulatory choices embodied in ERISA then started the trend in America towards the defined contribution society as we know it today.
Edward A. Zelinsky
- Published in print:
- 2008
- Published Online:
- January 2009
- ISBN:
- 9780195339352
- eISBN:
- 9780199855407
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195339352.003.0005
- Subject:
- Law, Employment Law
This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely ...
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This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely scenarios, the individual accounts of the defined contribution paradigm will persist as central features of federal tax law. A cash flow consumption tax would represent the ultimate extension, indeed the triumph, of the defined contribution paradigm since all savings would occur through individual accounts. The most likely future of the Code is the continuation of the status quo, whether that status quo is considered a proto-consumption tax or an imperfect income tax laden with tax preferences. It is unlikely that Congress will upset that status quo by jettisoning the individual accounts of the defined contribution paradigm as this would defeat the expectations and raise the taxes of Congress's middle and upper-middle class constituents.Less
This chapter places the defined contribution paradigm in the context of contemporary tax policy debates about consumption taxation and tax expenditures. It concludes that, under the most likely scenarios, the individual accounts of the defined contribution paradigm will persist as central features of federal tax law. A cash flow consumption tax would represent the ultimate extension, indeed the triumph, of the defined contribution paradigm since all savings would occur through individual accounts. The most likely future of the Code is the continuation of the status quo, whether that status quo is considered a proto-consumption tax or an imperfect income tax laden with tax preferences. It is unlikely that Congress will upset that status quo by jettisoning the individual accounts of the defined contribution paradigm as this would defeat the expectations and raise the taxes of Congress's middle and upper-middle class constituents.
Mathew Whiting
- Published in print:
- 2018
- Published Online:
- September 2018
- ISBN:
- 9781474420549
- eISBN:
- 9781474445146
- Item type:
- book
- Publisher:
- Edinburgh University Press
- DOI:
- 10.3366/edinburgh/9781474420549.001.0001
- Subject:
- Political Science, UK Politics
When Sinn Féin and the IRA emerged in Northern Ireland in 1969 they used a combination of revolutionary politics and violence to an effort to overthrow British rule. Today, the IRA is in a state of ...
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When Sinn Féin and the IRA emerged in Northern Ireland in 1969 they used a combination of revolutionary politics and violence to an effort to overthrow British rule. Today, the IRA is in a state of ‘retirement’, violence is a tactic of the past, and Sinn Féin is a co-ruler of Northern Ireland and an ever growing political player in the Republic of Ireland. This is one of the most startling transformations of a radical violent movement into a peaceful political one in recent times. So what exactly changed within Irish republicanism, what remains the same, and, crucially, what caused these changes? Where existing studies explain the decision to end violence as the product of stalemate or strategic interplay with the British state, this book draws on a wealth of archival material and interviews to argue that moderation was a long-term process of increasing inclusion and contact with political institutions, which gradually extracted moderate concessions from republicanism. Crucially, these concessions did not necessitate republicans forsaking their long-term ethno-national goals. The book also considers the wider implications of Irish republicanism for other cases of separatist conflict, and has significance for the future study of state responses to violent separatism and of comparative peace processes.Less
When Sinn Féin and the IRA emerged in Northern Ireland in 1969 they used a combination of revolutionary politics and violence to an effort to overthrow British rule. Today, the IRA is in a state of ‘retirement’, violence is a tactic of the past, and Sinn Féin is a co-ruler of Northern Ireland and an ever growing political player in the Republic of Ireland. This is one of the most startling transformations of a radical violent movement into a peaceful political one in recent times. So what exactly changed within Irish republicanism, what remains the same, and, crucially, what caused these changes? Where existing studies explain the decision to end violence as the product of stalemate or strategic interplay with the British state, this book draws on a wealth of archival material and interviews to argue that moderation was a long-term process of increasing inclusion and contact with political institutions, which gradually extracted moderate concessions from republicanism. Crucially, these concessions did not necessitate republicans forsaking their long-term ethno-national goals. The book also considers the wider implications of Irish republicanism for other cases of separatist conflict, and has significance for the future study of state responses to violent separatism and of comparative peace processes.
J. F. Morrison
- Published in print:
- 2013
- Published Online:
- January 2013
- ISBN:
- 9780199772858
- eISBN:
- 9780199307418
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199772858.003.0002
- Subject:
- Psychology, Social Psychology
Though the dissidents have recently re-emerged as a threat to peace and security, their origins predate even the secret negotiations that led to the recent peace process. This chapter traces the ...
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Though the dissidents have recently re-emerged as a threat to peace and security, their origins predate even the secret negotiations that led to the recent peace process. This chapter traces the historical origins and evolution of the Real IRA, Continuity IRA and other Irish Republican splinter groups. Drawing on interviews with terrorist leaders, this chapter provides a detailed behind-the-scenes examination of each of the main dissident factions.Less
Though the dissidents have recently re-emerged as a threat to peace and security, their origins predate even the secret negotiations that led to the recent peace process. This chapter traces the historical origins and evolution of the Real IRA, Continuity IRA and other Irish Republican splinter groups. Drawing on interviews with terrorist leaders, this chapter provides a detailed behind-the-scenes examination of each of the main dissident factions.
- Published in print:
- 2007
- Published Online:
- June 2013
- ISBN:
- 9781846311444
- eISBN:
- 9781846314193
- Item type:
- chapter
- Publisher:
- Liverpool University Press
- DOI:
- 10.5949/UPO9781846314193.006
- Subject:
- Political Science, UK Politics
This chapter illustrates the scope of the issues in the transition phase of the Republican and British state peace process together with its clashing ambiguities and criticisms. This portion also ...
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This chapter illustrates the scope of the issues in the transition phase of the Republican and British state peace process together with its clashing ambiguities and criticisms. This portion also sets the tone of the following chapters, uniting the process of transition in the first few chapters with the origins, inner workings, and mechanisms of the shifting ideologies. It also describes the themes that are presented in the next few chapters and how these themes – new types of identity politics – take on a different appearance towards the ambiguous breakaway from traditional Republicanism.Less
This chapter illustrates the scope of the issues in the transition phase of the Republican and British state peace process together with its clashing ambiguities and criticisms. This portion also sets the tone of the following chapters, uniting the process of transition in the first few chapters with the origins, inner workings, and mechanisms of the shifting ideologies. It also describes the themes that are presented in the next few chapters and how these themes – new types of identity politics – take on a different appearance towards the ambiguous breakaway from traditional Republicanism.
Graham Walker
- Published in print:
- 2012
- Published Online:
- January 2013
- ISBN:
- 9780199583119
- eISBN:
- 9780191744822
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199583119.003.0021
- Subject:
- History, British and Irish Early Modern History
The lack of consensus on the legitimacy of the state in Northern Ireland, combined with the neglect of grievances by both the Westminster and Stormont governments, led to widespread disorder during ...
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The lack of consensus on the legitimacy of the state in Northern Ireland, combined with the neglect of grievances by both the Westminster and Stormont governments, led to widespread disorder during the premiership of Terence O’Neill (1963-69). Though the descent into violence between 1968 and 1972 was by no means inevitable, the creation of republican and loyalist paramilitary groups such as the Provisional Irish Republican Army and the Ulster Defence Association changed the nature of the conflict. The decision by Sinn Fein to contest elections, following the dramatic increase in support after the 1980-81 hunger strikes, proved pivotal. The search for a cross-community settlement continued but not until after the 1998 Good Friday Agreement was a relatively successful formula found. In the early twenty-first century, the spectacle of the DUP sharing government with Sinn Fein demonstrated just how far Northern Ireland politics had travelled since the height of the Troubles.Less
The lack of consensus on the legitimacy of the state in Northern Ireland, combined with the neglect of grievances by both the Westminster and Stormont governments, led to widespread disorder during the premiership of Terence O’Neill (1963-69). Though the descent into violence between 1968 and 1972 was by no means inevitable, the creation of republican and loyalist paramilitary groups such as the Provisional Irish Republican Army and the Ulster Defence Association changed the nature of the conflict. The decision by Sinn Fein to contest elections, following the dramatic increase in support after the 1980-81 hunger strikes, proved pivotal. The search for a cross-community settlement continued but not until after the 1998 Good Friday Agreement was a relatively successful formula found. In the early twenty-first century, the spectacle of the DUP sharing government with Sinn Fein demonstrated just how far Northern Ireland politics had travelled since the height of the Troubles.
Julia Eichenberg
- Published in print:
- 2012
- Published Online:
- January 2013
- ISBN:
- 9780199654918
- eISBN:
- 9780191744273
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199654918.003.0011
- Subject:
- History, European Modern History, Military History
Julia Eichenberg's chapter analyses the continuation of violence in Ireland and Poland after the end of the Great War. In both countries, the postwar conflict was dominated by irregular warfare. The ...
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Julia Eichenberg's chapter analyses the continuation of violence in Ireland and Poland after the end of the Great War. In both countries, the postwar conflict was dominated by irregular warfare. The genesis of paramilitary formations in Poland and Ireland shows a radicalization of independence movements, accelerated by the political disintegration of the former regimes. Distinctions between civilians and the military were eroded in the face of guerrilla warfare and ethnic, religious and ideologically motivated violence.Less
Julia Eichenberg's chapter analyses the continuation of violence in Ireland and Poland after the end of the Great War. In both countries, the postwar conflict was dominated by irregular warfare. The genesis of paramilitary formations in Poland and Ireland shows a radicalization of independence movements, accelerated by the political disintegration of the former regimes. Distinctions between civilians and the military were eroded in the face of guerrilla warfare and ethnic, religious and ideologically motivated violence.
Anne Dolan
- Published in print:
- 2012
- Published Online:
- January 2013
- ISBN:
- 9780199654918
- eISBN:
- 9780191744273
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199654918.003.0012
- Subject:
- History, European Modern History, Military History
This chapter explores the role of paramilitarism on both sides of the Irish War of Independence. British paramilitarism, it is argued here, was shaped by the IRA's violence, by the nature of ...
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This chapter explores the role of paramilitarism on both sides of the Irish War of Independence. British paramilitarism, it is argued here, was shaped by the IRA's violence, by the nature of Ireland's guerrilla warfare, and by the imagined dangers as much as the real threats. It was inspired and driven by the demands of metropolitan politics and by Ireland's place in its midst; it was an answer to a domestic problem before it became a colonial phenomenon. In part, it was a consequence of victory in 1918.Less
This chapter explores the role of paramilitarism on both sides of the Irish War of Independence. British paramilitarism, it is argued here, was shaped by the IRA's violence, by the nature of Ireland's guerrilla warfare, and by the imagined dangers as much as the real threats. It was inspired and driven by the demands of metropolitan politics and by Ireland's place in its midst; it was an answer to a domestic problem before it became a colonial phenomenon. In part, it was a consequence of victory in 1918.
