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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.' 相似文献
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Kevin J. Mumford 《Asia & the Pacific Policy Studies》2016,3(2):226-234
Gross domestic product (GDP) and household income measures provide invaluable metrics of economic activity in an economy, but they tell us little about the sustainability of the economic trends. National wealth accounting can be utilised to determine the size of the underlying productive base, which provides insight into the sustainability of economic activities and indicates the potential for intergenerational well‐being. An empirical methodology was developed to measure wealth and then used to analyse multiple Asian countries. A common theme found across the Asian countries was the depletion of natural capital (forests, minerals and energy) and the development of human and produced capital. A strong correlation between growth in GDP per capita and wealth per capita was also found, but there are instances of GDP growth and wealth growth having different signs. 相似文献
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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. 相似文献
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Ann Mumford 《Feminist Legal Studies》1997,5(2):169-194
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. 相似文献