Inheritance in Socio-Political Context: The Case for Reviving the Sociological Discourse of Inheritance Tax Law

The anti-'death tax' movement is the starting point for contemporary discussions of inheritance taxation. The political rhetoric surrounding calls for its repeal typically is met with analyses of the extent to which inheritance tax avoidance benefits the wealthy, and arguments that inheritance taxation is fair and 'targeted'. This article suggests that engagement by tax lawyers with sociological theories of economic inheritance has the potential to revive this discourse. A renewed approach to inheritance taxation is of immediate concern to supporters of inheritance taxation in the United Kingdom, who face considerable obstacles posed by the increasing use of United States anti-inheritance tax movement political rhetoric by politicians. Durkheim's consideration of the conjugal family and, more recently, Beckert's sociology of inheritance are submitted as analyses that, amongst others, have particular potential. Such engagement also has the potential to revive the interest of sociologists in inheritance taxation, memorably described by MacNamee and Miller as a 'sociological lacuna.'     

Gazing into the Future through a VDU: Communications, Information Technology, and Law Teaching

The article deals with the interaction of computers, informationtechnology, and legal education. It considers the technical achievementsof communications and information technology (C&IT) in the practiceand teaching of law, then the jurisprudential paradigms which underliethese issues. To the extent to which law is conceived as a form ofinformation, existing assumptions about the theory, practice, andteaching of law are challenged. Where, on the other hand, law is regardedas a collection of rules, reversal to formalism, driven by C&IT, isidentified as a concern for socio-legal scholars. Other concerns addressedby this article include the exclusive economics of the C&IT revolution,the power dynamics of technophobia, and the interaction of computersand gender. The article concludes with suggestions for alternative visonsof the future of C&IT and legal education.     

The Assyrians

This article deals with a largely unknown British officer of the Indian Army, who served between 1900 and 1928 in India, Tibet, Burma, north-western Persia and Waziristan. It focuses on his unpublished diary from the British military expedition to Tibet in 1903-04, to which the present author has gained access. The written legacy of Harvey-Kelly includes a report on north-western Persia, various correspondence and five photo albums.     

The effects of different saturation levels of the Shifting Boundaries intervention on preventing adolescent relationship abuse and sexual harassment

Objectives

Prior research with the Shifting Boundaries (SB) prevention program suggests that it can prevent adolescent relationship abuse and sexual harassment. We assessed the relative impact of a combined set of SB classroom (SBC) and SB building (school-wide; SBS) interventions on adolescent relationship abuse and sexual harassment outcomes when the program is delivered to all three grades in a middle school (full saturation) compared to when only two or one of the three grades receive it.

Methods

We randomly assigned 23 middle schools (1,764 students) in New York City to varying saturation levels of SB: 6th grade only, 6th and 7th grade, or 6th, 7th, and 8th grade.

Results

Providing SB to only one grade level does just as well at preventing peer violence and adolescent relationship abuse as treating multiple grades. However, there was evidence that additional saturation led to sexual harassment reductions. Schools that delivered SB to 6th and 7th graders (compared to just 6th graders) reduced sexual harassment victimization 6 months post-treatment.

Conclusions

The results largely support a minimalist approach, in that SB may be effective in preventing peer violence and adolescent relationship abuse outcomes by delivery to one grade level. However, there is a need for more research to continue exploring the potential benefits of a saturated delivery of SB across all grades, building on our finding that 6th and 7th grade implementation of SB was more effective at reducing sexual harassment than 6th grade only implementation.

     

Leona helmsley: The construction of a woman tax evader

Conclusion To paraphrase marjorie Kornhauser’s famed observation, a taxcollection system for revenue only is a chimera. If, for the American woman, tax collection were only, and only ever, about revenue, then they would have constantly and consitently collect it from us. When we did not have what they say we should have, then they would penalise us. The fact of the matter is, that when they do collect it from us, it is, more often than not, because they have been successful in their efforts to help us sustain ourselves in an image which they have created. One problem with self-assessment is that exemplary penalties are allowed; indeed, arede rigeur. The latest example of a feminine image which spurrerd the American tax collector to action is the Leona Helmsley equation of consumption—plus—feminine equals “ off with her head”. If only for this reason, self assessment demands to be, as Handelman and Green might argue, politicised with the feminine voice. With thanks to Peter Alldridge.