Jari Eloranta, Appalachian State University Introduction Determining adequate levels of military spending and sustaining the burden of conflicts have been among key fiscal problems in history. Ancient societies were usually less complicated in terms of the administrative, fiscal, technological, and material demands of warfare. The most pressing problem was frequently the adequate maintenance of supply routes for the armed forces. On the other hand, these societies were by and large subsistence societies, so they could not extract massive resources for such ventures, at least until the arrival of the Roman and Byzantine Empires.
Capital gains tax Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax.
Capital gain is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains.
Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there is widespread controversy and dispute about the proper definition of capital.
Some tax scholars have argued that differences in the ways different kinds of capital and investment are taxed contribute to economic distortions.
Corporate tax Corporate tax refers to income tax, capital tax, net-worth tax or other taxes imposed on corporations.
Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Social-security contributions[ edit ] Many countries provide publicly funded retirement or health-care systems.
Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. A few systems provide that the tax is payable only on wages above a particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax.
Payroll tax Unemployment and similar taxes are often imposed on employers based on total payroll. These taxes may be imposed in both the country and sub-country levels. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Some jurisdictions impose taxes on financial or capital transactions.
Property tax and Land value tax A property tax or millage tax is an ad valorem tax levy on the value of property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property.
There are three general varieties of property: Real estate or realty is the combination of land and improvements to land.
Property taxes are usually charged on a recurrent basis e. A common type of property tax is an annual charge on the ownership of real estatewhere the tax base is the estimated value of the property. For a period of over years from the government of England levied a window taxwith the result that one can still see listed buildings with windows bricked up in order to save their owners money.
A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp dutycharged upon change of ownership, and inheritance taxwhich many countries impose on the estates of the deceased.
In contrast with a tax on real estate land and buildingsa land-value tax or LVT is levied only on the unimproved value of the land "land" in this instance may mean either the economic term, i.
Proponents of land-value tax argue that it is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. In many jurisdictions including many American statesthere is a general tax levied periodically on residents who own personal property personalty within the jurisdiction.
Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Inheritance tax Inheritance tax, estate tax, and death tax or duty are the names given to various taxes which arise on the death of an individual.The history of Europe covers the peoples inhabiting Europe from prehistory to the present.
During the Neolithic era and the time of the Indo-European migrations Europe saw migrations from east and southeast and the following important cultural and material exchange.
The period known as classical antiquity began with the emergence of the city-states of ancient Greece. Agricultural Education. AGRI Interdisciplinary Agricultural Science and Technology. This course is designed to develop competencies of agricultural science teachers to teach essential elements in agricultural business, agricultural mechanization, animal science, and horticulture and crop science.
James Howard Kunstler is the author of many books including (non-fiction) The Geography of Nowhere, The City in Mind: Notes on the Urban Condition, Home from Nowhere, The Long Emergency, and Too Much Magic: Wishful Thinking, Technology and the Fate of the Nation.
The War for Independence Was a Social Revolution By Gordon S. Wood from The Radicalism of the American Revolution. New York: Alfred A. Knopf, Revolution does not seem to have the same kinds of causes-the social wrongs, the class conflict, restraints than any other part of mankind in the eighteenth century.
Such a situation, however. SUCCESSORS OF ROME: FRANCIA, Present. Kings and Emperors of the Franks, France, Burgundy, Italy, and Germany. Introduction. After the collapse of the Western Roman Empire, and the occupation of much of Gaul by the Franks, Roman power never returned far enough to come into conflict with the Frankish kingdom (except, to an extent, in the South of Italy).
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