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Histories of Tax Evasion, Avoidance and Resistance
Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state author...
From Deliberative Democracy to Consent Democracy
The political system of Athens experienced a rebalancing in the period between 404 and 307, which cannot be adequately captured with the keywords “decline” or “crisis”. The comprehensive analysis of Athens' public finances opens up a new approach to this hinge period between classical and Hellenism and explains the evident change in the political order through the gradual and consensual transformation of the broad-based deliberative democracy into one led from above, but through the attribution of competencies and moral-political trust Consent democracy carried into the ruling elite. Thus an adaptable mechanism had been created, as it was then to prevail in many places in Hellenism and which was constitutive for it.
Tax Evasion and Tax Havens since the Nineteenth Century
This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
Roman Port Societies
The first in-depth analysis of the epigraphic evidence for the societies of the ports of the Roman Mediterranean.
Capital in Classical Antiquity
This book discusses the extent to which Thomas Piketty’s work can offer a model for ancient economic history, both methodologically and politically. The book derives from a research workshop in Berlin in April 2018, which brought together a group of established and early career scholars to discuss the implications of Piketty’s work and related themes for classical antiquity. Key questions reflected in the text include:d: How should we characterise the ‘development’ of the economy/economies of the classical Mediterranean, in relation to the role of ‘capital’ and the prevalence of inequality? How was wealth, both public and private, evaluated and managed? How much of the wealth of ...
Archaeologies of Slavery and Freedom in the Caribbean
Caribbean plantations and the forces that shaped them--slavery, sugar, capitalism, and the tropical, sometimes deadly environment--have been studied extensively. This volume brings together alternate stories of sites that fall outside the large cash-crop estates. Employing innovative research tools and integrating data from Dominica, St. Lucia, the Dominican Republic, Jamaica, Barbados, Nevis, Montserrat, and the British Virgin Islands, the contributors investigate the oft-overlooked interstitial spaces where enslaved Africans sought to maintain their own identities inside and outside the fixed borders of colonialism. Despite grueling work regimes and social and economic restrictions, people...
Biographical Memoirs
Biographic Memoirs: Volume 62 contains the biographies of deceased members of the National Academy of Sciences and bibliographies of their published works. Each biographical essay was written by a member of the Academy familiar with the professional career of the deceased. For historical and bibliographical purposes, these volumes are worth returning to time and again.
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
Monotheism and Christology in Greco-Roman Antiquity
Matthew V. Novenson, ed., Monotheism and Christology in Greco-Roman Antiquity is a collection of state-of-the-art essays by leading scholars on views of God, Christ, and other divine beings in ancient Jewish, Christian, and classical texts.
Memorial Tributes
Honoring the deceased members and foreign associates of the National Academy of Engineering, this volume is an enduring record of the many contributions of engineering to humankind. This second volume of Memorial Tributes covers the period from January 1979 to April 1984.
