scholarly journals Taxation, State Formation, and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales

2018 ◽  
Vol 42 (2) ◽  
pp. 269-293 ◽  
Author(s):  
Henry Yeomans

The use of excise taxation in contemporary Western societies is marked by the curious coexistence of the state's fiscal objective of raising revenue with often-articulated behavioral objectives relating to lowering or altering public consumption of certain commodities. This article uses findings from the first dedicated empirical study of the long-term development of various alcohol excise duties in England and Wales to explain how and why this contemporary situation, of distinct and potentially inconsistent rationalities, came to exist. Orthodox tax history tends to emphasize the importance of tax for state formation generally and/or the more specific establishment of a fiscal-military state in Britain. While important, such accounts relate principally to the fiscal dimensions of taxation and say little about any behavioral aspects. This article draws upon the original analysis of archival government sources dating from 1643 to 1914 that pertain to the excise taxation of various drinks that are today defined as alcoholic. It also involves the innovative application of the Foucauldian concept of governmentality to this history of taxation. The article demonstrates that the historical development of alcohol excise duties in England and Wales has been driven not just by the formation of a fiscal-military state, but also by the emergence of governmentality across the modern period. This original insight into tax history is used to explain the logical inconsistencies within current tax laws. Moreover, by providing the first sustained analysis of its links to taxation, the article advances the developing literature around governmentality within criminology, sociology, and sociolegal studies.

2013 ◽  
Vol 54 (3) ◽  
pp. 351-372 ◽  
Author(s):  
Cherry Leonardi

AbstractThis article explores the history of the creole South Sudanese Arabic language from the mid-nineteenth century to the present day. It analyses the historical evidence of language use in the light of insights drawn from linguistic studies of creolisation to argue that South Sudanese Arabic became an innovative and necessary means of communication among multiple actors within new fields of interaction. The article argues that these fields of interaction were both the product and the arena of local state formation. Rather than marking the boundary of the state, the spread of this creole language indicates the enlarging arenas of participation in the local state. The development and use of South Sudanese Arabic as an unofficial lingua franca of local government, trade, and urbanisation demonstrates that communication and negotiation among local actors has been central to the long-term processes of state formation in South Sudan.


2021 ◽  
Author(s):  
Faith Miller ◽  
Vincent Nguyen ◽  
Annalan MD Navaratnam ◽  
Madhumita Shrotri ◽  
Jana Kovar ◽  
...  

Using data from 4678 children participating in VirusWatch, a UK household cohort study, we estimated the prevalence of persistent symptoms as 1.7%, and 4.6% in children with a history of SARS-CoV-2 infection. Persistent symptoms prevalence was higher in girls, teenagers and children with long-term conditions.


2017 ◽  
Vol 16 (3) ◽  
pp. 134
Author(s):  
Géza Antal Entz

A tanulmány amellett érvel, hogy eredményes város- és településfejlesztés, csak úgy képzelhető el, ha azt a mai szükségletek felmérésén túl az épített és természeti környezet komplex ismeretére alapozzák. A legtöbb nyugat-európai országban a hosszú távú és folyamatos műemléki topográfiai kutatómunka biztosítja az ehhez szükséges tudás és ismeretek szilárd alapját. A magyar műemlékvédelem másfél százados története során szintén voltak figyelemre méltó erőfeszítések annak érdekében, hogy az ország műemlékeinek, illetve tágabban műemléki értékeinek kor-szerű és többé-kevésbé naprakész kataszterét megalkossák, de ezzel a szükséges szakmai mélységben sohasem sikerült a teljes ország teljes területét lefedni és az 1950 és az 1980-as évek vége közötti periódustól eltekintve, a vállalkozás mindig csak részlegesen, gyakori megszakításokkal és hosszú szünetekkel valósulhatott meg. Az 1990-ben bekövetkezett politikai rendszerváltozás után minden szakmai érv amellett szólt, hogy újrainduljon a magyarországi műemléki értékállomány rend-szerelvű számbavétele. A magyar épített örökség jellegzetességei alapján a topográfiai számbavétel szempontjából szóba jövő objektumok száma jelenleg 300.000-re becsülhető. Ezt a célt szem előtt tartva a tanulmány tömör, átfogó képet ad Német-ország, Ausztria, Svájc, Franciaország és érintőlegesen Anglia példáján a műemléki inventarizáció, illetve topográfia európai, elsősorban kontinentális fejlődéséről, aláhúzva a műemléki topográfia és a műemlékvédelem elméleti és gyakorlati kihívásai közti szoros összefüggést és a társadalmi háttér jelentőségét. --- Inventorization of Monuments and Making Accessible the Built Heritage The author argues, that any kind of settlement or town development needs the complex and thorough knowledge of the built and natural environment in question. The long term and continuous research in the field of monument’s inventorization has provided the solid foundation for all these aspects of knowledge in most of the western European countries for more than a century. In the course of the one and a century old history of monuments protection in Hungary there were also notable efforts to create an up-to-date and updated inventory of every kind of monument in the country, but it never managed to cover the territory as a whole to the required professional depth, and apart from a period from1950 to the end of the 1980s the project was fulfilled only partially, interrupted many times and with protracted gaps. After the change in the political system in 1990 all the professional arguments promote the effort to restart the systematic inventorization of the monumental substance of Hungary. According to the characteristics of the built heritage, in Hungary the number of the objects which today have to be taken into consideration might be estimated as being as many as 300,000. In favour of this ambition the study provides a concise overview of the historical development of the European, primarily continental development of monuments inventorization (Germany, Austria, Switzerland, France and superficially England), underlining the connection between the inventorization and the practical and theoretical challenges of monuments protection, and their societal background.Keywords: inventorization of monuments, built heritage, Inventory of Historical Monuments, protection of monuments


2020 ◽  
Vol 7 (3) ◽  
pp. 147-152
Author(s):  
Salman Ghaffari ◽  
◽  
Mehran Razavipour ◽  
Parastoo Mohammad Amini ◽  
◽  
...  

McCune-Albright Syndrome (MAS) is characterized by endocrinopathies, café-au-lait spots, and fibrous dysplasia. Bisphosphonates are the most prescribed treatment for reducing the pain but their long-term use has been associated with atypical fractures of cortical bones like femur in patients. We present a 23-year-old girl diagnosed with MAS. She had an atypical mid-shaft left femoral fracture that happened during simple walking. She also had a history of long-term use of alendronate. Because of the narrow medullary canal, we used 14 holes hybrid locking plate for the lateral aspect of the thigh to fix the fracture and 5 holes dynamic compression plate (instead of the intramedullary nail) in the anterior surface to double fix it, reducing the probability of device failure. With double plate fixation and discontinuation of alendronate, the complete union was achieved five months after surgery


Author(s):  
Johann P. Arnason

Different understandings of European integration, its background and present problems are represented in this book, but they share an emphasis on historical processes, geopolitical dynamics and regional diversity. The introduction surveys approaches to the question of European continuities and discontinuities, before going on to an overview of chapters. The following three contributions deal with long-term perspectives, including the question of Europe as a civilisational entity, the civilisational crisis of the twentieth century, marked by wars and totalitarian regimes, and a comparison of the European Union with the Habsburg Empire, with particular emphasis on similar crisis symptoms. The next three chapters discuss various aspects and contexts of the present crisis. Reflections on the Brexit controversy throw light on a longer history of intra-Union rivalry, enduring disputes and changing external conditions. An analysis of efforts to strengthen the EU’s legal and constitutional framework, and of resistances to them, highlights the unfinished agenda of integration. A closer look at the much-disputed Islamic presence in Europe suggests that an interdependent radicalization of Islamism and the European extreme right is a major factor in current political developments. Three concluding chapters adopt specific regional perspectives. Central and Eastern European countries, especially Poland, are following a path that leads to conflicts with dominant orientations of the EU, but this also raises questions about Europe’s future. The record of Scandinavian policies in relation to Europe exemplifies more general problems faced by peripheral regions. Finally, growing dissonances and divergences within the EU may strengthen the case for Eurasian perspectives.


2019 ◽  
Author(s):  
Ayesha Shaikh ◽  
Natasha Shrikrishnapalasuriyar ◽  
Giselle Sharaf ◽  
David Price ◽  
Maneesh Udiawar ◽  
...  

Diabetes ◽  
2020 ◽  
Vol 69 (Supplement 1) ◽  
pp. 1386-P
Author(s):  
SYLVIA E. BADON ◽  
FEI XU ◽  
CHARLES QUESENBERRY ◽  
ASSIAMIRA FERRARA ◽  
MONIQUE M. HEDDERSON

Author(s):  
Roman Fedorov

The article is devoted to the problem of the social state as one of the fundamental constitutional principles of the state structure of modern developed countries. The course of historical development of philosophical and legal thought on this problem is considered. The idea of a close connection between the concept of the social state and the ideas of utopian socialism of Thomas More and Henri Saint-Simon is put forward. Liberals also made a significant contribution to the development of the idea of the social state, they argued that the ratio of equality and freedom is a key problem for the classical liberal doctrine. It is concluded that the emergence of the theory of the social state for objective reasons was inevitable, since it is due to the historical development of society.


Sign in / Sign up

Export Citation Format

Share Document