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Local Taxation and Intergovernmental Fiscal Relations

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0018
Subject:
Economics and Finance, South and East Asia

Analyses the complicated structure of national–local governmental relations in both side of the budgets. The shares of total tax sources between two governments, the whole system of local taxation ... More


Localism and Capitalism: Law and the Parochial Taxation of Railways, 1825–1862

R. W. Kostal

in Law and English Railway Capitalism 1825–1875

Published in print:
1997
Published Online:
March 2012
ISBN:
9780198265672
eISBN:
9780191682926
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198265672.003.0007
Subject:
Law, Legal History

This chapter focuses on the first three decades of a protracted struggle between rural authorities and railway companies over the rightful division of a new form of industrial wealth. The principal ... More


Fiscal Decentralization

Tim Williamson

in Uganda's Economic Reforms: Insider Accounts

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199556229
eISBN:
9780191721823
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199556229.003.0014
Subject:
Economics and Finance, Macro- and Monetary Economics, Development, Growth, and Environmental

In the 1990s Uganda embarked on an ambitious programme of political, fiscal, and administrative decentralisationization reforms as a means of rebuilding and expanding the delivery of basic services, ... More


The Value Added Tax

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0015
Subject:
Economics and Finance, South and East Asia

The value‐added tax was finally introduced in Japan in April 1989, after long‐standing trial and error by the government. The whole picture of Japan's VAT must be clarified before and after its ... More


The costs of war Lieutenancy finance

Younger Neil

in War and politics in the Elizabethan counties: Politics, Culture and Society in Early Modern Britain

Published in print:
2012
Published Online:
May 2013
ISBN:
9780719083006
eISBN:
9781781704783
Item type:
chapter
Publisher:
Manchester University Press
DOI:
10.7228/manchester/9780719083006.003.0006
Subject:
History, British and Irish Early Modern History

This chapter considers the how the lord lieutenancies covered the costs of the tasks they were entrusted with carrying out. It begins by looking at the overall burden of wartime taxation on the ... More


Working age: taxation

Martin Evans and Lewis Williams

in A generation of change, a lifetime of difference?: Social policy in Britain since 1979

Published in print:
2009
Published Online:
March 2012
ISBN:
9781847423054
eISBN:
9781447301387
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781847423054.003.0005
Subject:
Social Work, Social Policy

This chapter explores the different forms of taxation that exist and the underlying components of income tax. The British tax system presents households with taxes: income tax; National Insurance ... More


The Problem of Poverty and Pauperism

G. R. Searle

in Morality and the Market in Victorian Britain

Published in print:
1998
Published Online:
October 2011
ISBN:
9780198206989
eISBN:
9780191677410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198206989.003.0008
Subject:
History, British and Irish Modern History

This chapter discusses the implementation of the market principles of capitalism to address the issues concerning poverty and pauperism in Victorian Britain. It examines the impact of the passage of ... More


Federal Taxation: The Moiety Men

Nicholas R. Parrillo

in Against the Profit Motive: The Salary Revolution in American Government, 1780-1940

Published in print:
2013
Published Online:
January 2014
ISBN:
9780300176582
eISBN:
9780300187304
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300176582.003.0007
Subject:
Law, Legal History

The last chapter examined how lawmakers relied upon and then rejected bounties in the realm of state and local taxation. This chapter now tackles those same issues in federal taxation. In the history ... More


Maintaining Taxes at the Centre Despite Decentralization: Interactions with National Reforms

Giorgio Brosio and Juan Pablo Jiménez

in Is Decentralization Good For Development?: Perspectives from Academics and Policy Makers

Published in print:
2015
Published Online:
September 2015
ISBN:
9780198737506
eISBN:
9780191800894
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198737506.003.0008
Subject:
Economics and Finance, Development, Growth, and Environmental, Public and Welfare

Local taxes might be expected to increase during decentralization processes, but this is often not the case. Taxation centralization may accompany policy and expenditure decentralization when ... More


James and the Royal Burghs

Alasdair Raffe

in Scotland in Revolution, 1685-1690

Published in print:
2018
Published Online:
September 2018
ISBN:
9781474427579
eISBN:
9781474445221
Item type:
chapter
Publisher:
Edinburgh University Press
DOI:
10.3366/edinburgh/9781474427579.003.0005
Subject:
History, British and Irish Early Modern History

This chapter investigates the evolution and effects of James VII’s policy towards Scotland’s royal burghs. In 1686, the king blamed parliament’s failure to repeal laws against Catholics largely on ... More


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