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'This book explores the disconnect between fiscal policy and macroeconomic development in South Africa. It analyses the factors that have contributed to the lack of economic growth in the country over recent decades and outlines an improved fiscal policy framework that increases investment and employment. Particular attention is given to the impact of government debt and its relationship with GDP, the connection between budget deficits and interest rates, and how economic policy uncertainty affects employment dynamics and inflation. This
book provides practical fiscal policy suggestions to increase economic growth in South Africa and Africa more generally. It will be relevant to researchers and policymakers interested in African economics and economic policy." -- Provided by publisher.

• Une histoire de 5 000 ans
• Un fait majeur qui remonte à l'Antiquité
• Entre invariants et transformations
• Les grands mouvements de l'histoire
• Les impôts contemporains
• Un sujet qui souffre d'un défaut de traitement et qui mérite une histoire globale
• Pt. 1. Le pouvoir, l'imposition, le contribuable
• 1. Quel impôt ?
• Bénéficiaires et redevables de l'impôt
• Nature de l'élément taxé et forme du paiement
• Fiscalité directe et indirecte
• Proportionnalité ou progressivité ?
• Beaucoup ou peu d'impôts ?
• 2. Les mots de l'impôt
• Derrière l'impôt et le fisc, la contrainte
• Les mots du pouvoir et le pouvoir des mots
• Taillable et corvéable à merci" : les classiques de l'impôt
• Des sigles pour remplacer les mots : maux de notre temps
• De multiples termes pittoresques pour désigner les acteurs et les traces de l'impôt
• 3. Les rouages de la machine fiscale : du ministre au percepteur
• La pyramide fiscale et la collecte des impôts dans l'Antiquité et au Moyen Âge
• Les hauts responsables et l'organisation de la machine fiscale à l'époque moderne
• Les dérives : arbitraire et corruption
• Développement et évolution des missions des agents du fisc au XIe siècle
• Mieux protéger, mais aussi mieux contrôler les agents du fisc
• 4. Le contribuable
• Des riches et des pauvres
• Le contribuable doit payer !
• Les "perceptions" du contribuable
• Une prise de conscience par une partie de l'élite dirigeante
• De l'assujetti à l'usager bénéficiaire des "chocs de simplification"
• Pt. 2. Les domaines de l'imposition
• 5. De la naissance à la mort : les besoins vitaux
• Les taxes sur l'air et la lumière
• "L'argent n'a pas d'odeur" : hygiène et salubrité publique
• La subsistance : un équilibre précaire entre imposition et redistribution
• Le cycle de la vie : la carotte et le bâton
• Taxes funéraires et droits de succession
• 6. Identité, appartenance et statut social
• Esclaves, serfs, métèques et étrangers
• Noblesse et prêtrise obligent
• Les lois somptuaires sur l'apparence et sur les signes extérieurs de richesse
• Les religions : des impôts au nom du lien social
• La situation de famille
• 7. Rien n'est laissé au hasard, même l'accessoire
• "Le superflu, chose très nécessaire"
• Vins, alcools, tabac : les humeurs de la fiscalité sur les vices du quotidien
• Information, culture et spectacles : "Les taxes sur le savoir.
• Jeux et loteries : anatomie d'un parcours fiscal
• "Les habiles inventions fiscales"
• 8. Les nouvelles préoccupations du XXIe siècle
• La consommation et la santé : les intentions vertueuses de la fiscalité indirecte
• Tourisme, transport aérien et logement : zones de turbulences fiscales
• L'énergie et les transports : dissuasion et incitation
• Poubelles et sacs en plastique : fiscalité incitative et pratique écoresponsable
• L'impôt à l'ère de l'interdépendance mondiale
• Pt. 3. Perceptions, réactions et représentations
• 9. Le consentement à l'impôt
• Aux origines lointaines du consentement à l'impôt
• La lame de fond des révolutions atlantiques (1688-1789)
• Approfondissements et élargissements du XIe siècle
• La pédagogie de l'impôt
• Le consentement contemporain
• 10. Parades et ripostes : l'art de contourner l'impôt
• Contrebande, fraude et marché noir : des pratiques éternelles
• Le jeu du chat et de la souris
• La contrebande à grande échelle
• Scandales, enquêtes et règlements de comptes
• Évasion de capitaux, paradis fiscaux et ripostes légales
• 11. Résistances, frondes et révoltes
• Des contestations aussi anciennes que l'impôt lui-même
• Les causes
• Quelques temps forts
• Le retour à l'ordre
• Persistance et mutations du phénomène à l'ère contemporaine
• 12. Entre colère et dérision
• L'ogre et le pantin : stéréotypes de l'impôt dans les traités politiques, la littérature et le cinéma
• Pamphlets, caricatures et satires : l'impôt et le message subversif
• Les grands classiques des impôts : gabelle, dîme, taille
• Les collecteurs d'impôts
• Humour et transgression des tabous sur scène et sur grand écran.

""On taxe tout, hormis l'air que nous respirons" assurait la marquise du Deffand. Dans ce livre inédit en son genre, Éric Anceau et Jean-Luc Bordron racontent l'histoire universelle et millénaire de l'impôt, de l'Égypte pharaonique aux paradis fiscaux contemporains en passant par la Chine impériale, la France de Louis XIV et l'Amérique de la prohibition. En mêlant récit grandiose et anecdotes savoureuses, les auteurs parviennent à dessiner une fresque aussi passionnante que divertissante d'un sujet omniprésent. Sait-on, par exemple, que pour occidentaliser la Russie, Pierre le Grand voulait contraindre ses sujets à ne plus porter de barbes en créant un impôt sur la pilosité ? Sait-on, encore, que les guinguettes se trouvaient aux abords des villes pour échapper à la taxation ? Plus surprenant enfin, sait-on que les membres du groupe ABBA portaient des tenues excentriques parce qu'une loi suédoise permettait une réduction d'impôts sur les vêtements à condition de ne pas pouvoir les porter dans la vie de tous les jours ? Ni manuel fiscal ni guide du contribuable, cet ouvrage explique par une approche claire et plaisante l'impôt, pourquoi il existe, pourquoi on y résiste, et dessine une nouvelle histoire de la construction de l'État."--Page 4 of cover.

"Scholars writing about how the federal government should respond to state and local fiscal stress fall into roughly two camps. One group argues that federal bailouts create excessive moral hazard. Another group argues that federal aid is instead a necessary form of macroeconomic stimulus given the pro-cyclical nature of state budgets. While this debate is important, it is incomplete. This chapter will show that there is another consideration that has often been the dominant concern in federal responses to state and local budget crises: maintaining the ability of states and cities to borrow to build infrastructure and make other investments. It will explain how these three interests - avoiding moral hazard, stimulating the economy during recessions, and preserving state capacity to borrow - interact, laying out a "trilemma" at the core of federal responses to state and local budget crises"-- Provided by publisher

No one likes to pay taxes. And everyone hates paying more taxes than they need to. Yet, each year, Americans make billions of dollars in tax overpayments. In J.K. Lasser’s 1001 Deductions and Tax Breaks 2023: Your Complete Guide to Everything Deductible, expert attorney and small business advocate Barbara Weltman delivers a thorough and carefully researched explanation of the constantly changing tax laws as they apply to ordinary, taxpaying Americans. The latest edition of this book has been completely updated to reflect recent legislation, the latest tax court rulings, and IRS guidance, allowing readers to easily refer to relevant deductions and credits in the easy-to-follow guide. Perfect for taxpayers and tax preparing professionals, 1001 Deductions and Tax Breaks 2023 continues to be America’s favorite go-to roadmap to claiming what is rightfully yours and keeping more of your hard-earned income.

• The emergence of taxpayers' associations in the nineteenth century: self-interest and civic duty
• The tax revolt, 1930-1941: the "taxpayers are rising" and "want to pay less for government"
• Taxpayers' associations' legislative and education programs: the pursuit of "constructive economy"
• The populist politics of taxpayers' groups: "vox populi, vox dei"
• The specter of tax strikes: "shutting off the money"
• Taxpayers' litigation in the great depression: protecting the taxpayers' "hard earned money"

"Traces the interplay of politics and law in the American taxpayers' association movement of the 1930s and those movements' lasting impact, showing how the Great Depression transformed organized taxpayer activity in the United States and that taxpayers' associations in turn transformed the nature and form of state and local governments"-- Provided by publisher

"Beginning in the 12th century, taxation increasingly became an essential component of medieval society in most part of Europe. The state building process, relations between princes and their subject cities or between citizens and their rulers, were deeply shaped by fiscal practices. Although medieval taxation has produced many publications over the past decades there remains no synthesis of this important subject. This volume provides a comprehensive overview on a European scale and suggests new paths of inquiry. It examines the fiscal systems and practices of medieval Europe, including essential themes such as medieval fiscal theory and the power to tax; royal, seigneurial and urban taxation; and Church taxation. It goes on to survey the entire European continent, as well as including comparative chapters on the non-European medieval world, exploring questions on how taxation developed and functioned; what kinds of problems authorities encountered assessing their fiscal power; and the circulation of fiscal cultures and practices across cities and kingdoms. The book also provides a glossary of the most important types of medieval taxes, giving an essential definition of key terms cited in the chapters. The Routledge Handbook of Taxation in Medieval Europe will appeal to a large audience, from seasoned scholars who need a comprehensive synthesis, to students and younger scholars in search of an overview of this critical subject"-- Provided by publisher.

• How international practitioners think about states
• The insiders : merchant bankers
• Gentility as a form of knowledge
• The outsiders : joint stock banks
• Statistics as a form of knowledge
• The new sovereign lending triumphs

"The image of profit-seeking banks continually evaluating the creditworthiness of the states to whom they lend capital is a familiar one, frequently assumed to be as true now as it was three hundred years ago. Against this view, Sovereigns and the Masters of Capital argues that this description only corresponds to the last forty years, at best. The systematic assessment of sovereign borrowers with quantifiable data by exclusively profit-driven banks began in the early twentieth century among a restricted group of financiers. But it took until the 1970s, at the earliest, for this new approach to become dominant among lenders. Throughout the nineteenth century and until the interwar period, old merchant banking families dominated the business of sovereign lending--the practice of lending capital to sovereigns--pursuing both profit and status, and relying on personal relations rather than on statistical information, even as it became widespread and easily accessible. This only began to change with the rise of joint-stock banks, exclusively profit-driven lenders that lacked merchant bankers' connections and relied heavily on rankings based on statistical data to assess sovereign borrowers. By identifying and explaining this profound shift in terms of who sovereign lenders have been and how they have thought about the sovereigns to whom they lend capital, this book sheds new light on the peculiarity of our own time and provides a novel interpretation of the changing relationship between states and financial markets over the last two centuries"-- Provided by publisher

• Acknowledgments Introduction
• 1. How International Practitioners Think About States Part I: The Old Sovereign Lending
• 2. The Insiders: Merchant Bankers
• 3. Gentility as a Form of Knowledge Part II: The New Sovereign Lending
• 4. The Outsiders: Joint Stock Banks
• 5. Statistics as a Form of Knowledge
• 6. The New Sovereign Lending Triumphs Conclusion Notes Bibliography Index.
• (source: Nielsen Book Data)

Today, states' ability to borrow private capital depends on stringent evaluations of their creditworthiness. While many presume that this has long been the case, Quentin Bruneau argues that it is a surprisingly recent phenomenon-the outcome of a pivotal shift in the social composition of financial markets. Investigating the financiers involved in lending capital to sovereigns over the past two centuries, Bruneau identifies profound changes in their identities, goals, and forms of knowledge. He shows how an old world made up of merchant banking families pursuing both profit and status gradually gave way to a new one dominated by large companies, such as joint stock banks and credit rating agencies, exclusively pursuing profit. Lacking the web of personal ties to sovereigns across the world that their established rivals possessed, these financial institutions began relying on a different form of knowledge created to describe and compare states through quantifiable data: statistics. Over the course of this epochal shift, which only came to an end a few decades ago, financial markets thus reconceptualized states. Instead of a set of individuals to be known in person, they became numbers on a page. Raising new questions about the history of sovereign lending, this book illuminates the nature of the relationship between states and financial markets today-and suggests that it may be on the cusp of another major transformation.
(source: Nielsen Book Data)

"The study of taxation is fundamental for understanding the construction of Tibetan polities, the nature of their power - often with a marked religious component - and their relationships with their subjects, as well as the consequences of taxation for social stratification. This volume takes the analysis of taxation in Tibetan societies (both under the Ganden Phodrang and beyond it) in new directions, using hitherto unexploited Tibetan-language sources. It pursues the dual objective of advancing our understanding of the organisation of taxation from an institutional perspective and of highlighting the ways in which taxpayers themselves experienced and represented these fiscal systems. Contributors are Saadet Arslan, John Bray, Kalsang Norbu Gurung, Isabelle Henrion-Dourcy, Berthe Jansen, Diana Lange, Nancy E. Levine, Charles Ramble, Isabelle Riaboff, Peter Schwieger, Alice Travers, and Maria M. Turek"-- Provided by publisher

The worldwide mountain of debt is more than 300 % of the world's annual economic output. Since the pandemic, debt expansion is out of control. Will the system collapse under its weight? The film explores the significance of our debt situation, looking at true stories behind the situation, from a debtors' prison in Mississippi to the world's most notoriously indebted country