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351.
This article constitutes a re-examination of the financial failure of the first income tax in Britain, introduced in 1799 in order to address the rising cost of the French revolutionary wars. In accounting for this failure, the existing literature has focused largely on failings in the administration of the tax, often blaming, for example, its emphasis on local responsibility for tax collection, and its reliance on the honesty of its contributors. This article furthers these interpretations by highlighting that such issues were particularly problematic in their application to the commercial sector of society. It argues that the preferential treatment of commercial interests in the substance of the tax, on account of their privileged position in the political sphere, led to the establishment of a culture of commercial evasion. The evidence for this is examined at length, through both detailed analysis of the yield of the tax, as well as the attitudes of contemporaries evident in the literature at the time. This analysis ultimately leads to the conclusion that commercial evasion of the first tax played a pivotal, and hitherto underplayed, role in the financial underperformance of the tax.  相似文献   
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Global climate change is now one of the biggest challenges facing humankind in the twenty-first century. It is occurring at a time when China's economic rise is leading to substantial environmental problems combined with escalating demands on global resources. Many commentators have warned of impending economic collapse, rising social conflicts, and large-scale public health disasters. 1 It is not only China's modernisation drive that is at stake. The spill-over effects across borders also present security concerns at the regional and global levels. From a global security perspective, the emerging environmental crisis is generally cast in highly negative terms. Limited attention has been given to the question of whether China can adapt. In the case of climate change this is now an urgent task. On the Qinghai–Tibetan plateau climate impacts pose significant security risks for China and the Asia region. The ability to adapt is of critical importance to the future sustainability of these ecosystems as well as the millions of people they serve.  相似文献   
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J.S. Mill's support for colonialism and empire has attracted recent critical attention in the context of debates about his status as a modern egalitarian liberal, and liberalism's historical justification for empire. While Mill defended imperialism for most of his life on the grounds that it brought progress and civilization to historically backward peoples, his later correspondence reveals that he became increasingly concerned that settler violence against subordinated populations, notably in New Zealand, India and the West Indies, undermined the civilizing mission. Mill had been a strong advocate for settler societies in Australia and New Zealand, but came to fear that colonial abuses of power over indigenous peoples would vitiate the utilitarian benefits of colonial self‐rule.  相似文献   
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Adolescents have begun to initiate sexual activity at increasingly early ages in the past few decades. Using a sample of 2,494 adolescents from the National Longitudinal Survey of Youth (NLSY97), structural and parental process variables were examined in the prediction of sexual onset. Results indicated that the age at which youth initiate sexual intercourse is related to the structural characteristics of their grandmothers and mothers, as well as puberty, gender, and race. There is support for partial mediation of the effects of these grandmother characteristics via mother characteristics and parental process. Results are discussed within the framework of the life course perspective and provide support for the importance of previous generations in the explanation of adolescent sexual behavior. Implications for families and adolescents are also addressed. Katherine A. Johnson, is a doctoral student at the University of Nebraska–Lincoln. Her research interests include the study of crime, gender, and high-risk youth using both qualitative and quantitative methodology. Kimberly A. Tyler, is an associate professor in the Department of Sociology at the University of Nebraska–Lincoln. Her research interests include homelessness, child abuse and neglect, victimization, and high-risk behaviors among adolescents and youth.  相似文献   
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