The Beginnings of the Greek-Catholic Diocese of Oradea in the Eighteenth Century. The Beiuş Estate Conscription of 1778

2021 ◽  
Vol 66 (Special Issue) ◽  
pp. 89-98
Author(s):  
Tiberiu Alexandru Ciorba ◽  
◽  
Keyword(s):  
Eighteenth Century ◽  
Income Tax ◽  
Local Population ◽  
Catholic Bishop ◽  
Fiscal State

"The Beiuş estate conscription of 1778 holds valuable information regarding the fiscal state of the local population. The Greek-Catholic Diocese had just been created and it needed a source of income to sustain itself and at the same time to grow. This estate was one of the richest in the whole county, formed from 72 villages with Beiuş at its center. From buildings such as mills, inns and taverns, to farms and homes, they are all presented inside the document. Moise Dragoşi, the first Greek-catholic bishop of Oradea struggled to get this estate and it took four years. The conscription in this case represents not just an official piece of paper, but a window into the life of an eighteenth-century peasant. Keywords: conscription, Beiuş, estate, Greek-catholic, Oradea, income, tax. "

scholarly journals The Fiscal State-Dependent Effects of Capital Income Tax Cuts

2020 ◽  
Vol 20 (71) ◽  
Author(s):  
Alexandra Fotiou ◽  
Wenyi Shen ◽  
Shu-Chun Susan Yang
Keyword(s):  
Regime Switching ◽  
Income Tax ◽  
Government Debt ◽  
Smooth Transition ◽  
Consumption Tax ◽  
Capital Income ◽  
State Dependent ◽  
Fiscal State ◽  
High Level ◽  
Tax Cuts

Using the post-WWII data of U.S. federal corporate income tax changes, within a Smooth Transition VAR, this paper finds that the output effect of capital income tax cuts is government debt-dependent: it is less expansionary when debt is high than when it is low. To explore the mechanisms that can drive this fiscal state-dependent tax effect, the paper uses a DSGE model with regime-switching fiscal policy and finds that a capital income tax cut is stimulative to the extent that it is unlikely to result in a future fiscal adjustment. As government debt increases to a sufficiently high level, the probability of future fiscal adjustments starts rising, and the expansionary effects of a capital income tax cut can diminish substantially, whether the expected adjustments are through a policy reversal or a consumption tax increase. Also, a capital income tax cut need not always have large revenue feedback effects as suggested in the literature.

scholarly journals The Social Structure of a Bedfordshire Parish in the Mid-Nineteenth Century

1973 ◽  
Vol 18 (1) ◽  
pp. 90-106 ◽  
Author(s):  
N. L. Tranter
Keyword(s):  
Eighteenth Century ◽  
Local Population ◽  
Demographic Characteristics ◽  
Demographic Structure ◽  
Historical Process ◽  
Late Eighteenth Century ◽  
The Social ◽  
Late Eighteenth ◽  
Materials Used ◽  
Source Materials

In an earlier article, I outlined some of the main social and demographic characteristics of the Bedfordshire parish of Cardington during the late eighteenth century, using for the purpose the invaluable survey of the parish compiled by a local schoolmaster, James Lilbourne, in 1782. Because of the growing interest in the historical process of social change, it has been thought worthwhile to examine the socio-demographic structure of Cardington at a later period. The date chosen for this second snap-shot was 1851 and the source materials used are the enumerators' schedules of the parish which were prepared for the census of that year. Although the listings for 1782 and 1851 differ somewhat, both in the nature of their content and in the degree of their coverage of the local population, a crude comparison between them has proved to be possible.

The Divine and the Self

2019 ◽  
Vol 1 (4) ◽  
pp. 33-54
Author(s):  
Isabel Oleas-Mogollón
Keyword(s):  
Eighteenth Century ◽  
Local Population ◽  
Spiritual Transformation ◽  
Society Of Jesus ◽  
Christian Identity ◽  
Devotional Practices ◽  
Religious Devotion ◽  
The Church ◽  
Reflective Surfaces

This essay analyzes the decorative program of Quito's Jesuit church—better known as the church of La Compañía—and the meanings of the different reflective materials that adorned it in the eighteenth century, in particular, gilded surfaces and mirrors. Paying special attention to these elements, this essay demonstrates that reflective surfaces helped shape colonial religious experience. Based on colonial sources, this essay reconstructs the wealth of La Compañía's interior, which changed significantly after the expulsion of the Society of Jesus from the Americas in 1767. It also analyzes the role of the church's shining interior in defining the building as a manifestation of the divine and in elevating religious devotion. Moreover, this essay emphasizes the role that reflective surfaces in general, and gilding and mirrors in particular, played in showcasing the alleged supremacy of Christian religion over local indigenous beliefs. Finally, it studies the significance of mirrors and specular metaphors in contemporary Jesuit theory and private devotional practices. This essay proposes that mirrors and their reflective qualities were essential in shaping the Christian identity of the colonial subject, promoting introspection and advancing the faithful's spiritual transformation. Paradoxically, indigenous symbolism surrounding reflective materials and objects complicated the success of the Society of Jesus's agenda and enabled the indigenous local population to develop a more flexible version of Christianity. RESUMEN Este artículo analiza el programa decorativo de la iglesia jesuita de Quito, más conocida como la iglesia de La Compañía, y los significados de los diferentes materiales reflectantes que la adornaron en el siglo XVIII, en particular las superficies doradas y espejos. Al prestar especial atención a estos elementos, este ensayo demuestra que las superficies reflectantes ayudaron a moldear la experiencia religiosa colonial. Basado en fuentes coloniales, este artículo reconstruye la riqueza del interior de La Compañía, la cual cambió significativamente después de la expulsión de la Compañía de Jesús de las Américas en 1767. También analiza el papel del brillante interior de la iglesia en la definición del edificio como una manifestación de lo divino, y en la elevación de la devoción religiosa. Además, este ensayo enfatiza el papel que las superficies reflectantes en general, y los dorados y espejos en particular, jugaron para mostrar la supuesta supremacía de la religión cristiana sobre las creencias indígenas locales. Finalmente, estudia la importancia de los espejos y de las metáforas especulares en la teoría jesuita contemporánea y en las prácticas devocionales privadas. Este artículo propone que los espejos y sus cualidades reflexivas fueron esenciales para moldear la identidad cristiana del sujeto colonial, promover la introspección y hacer avanzar la transformación espiritual de los fieles. Paradójicamente, el simbolismo indígena que rodea los objetos y materiales reflectantes complicó los fines de la Compañía de Jesús y permitió a la población local indígena desarrollar una versión más flexible del cristianismo. RESUMO Este artigo analisa o programa decorativo da igreja jesuíta de Quito – mais conhecida como a igreja de La Compañía – e os significados dos diferentes materiais refletivos que a adornaram no século XVIII, em particular superfícies douradas e espelhos. Dando especial atenção a esses elementos, este ensaio demonstra que as superfícies reflexivas ajudaram a moldar a experiência religiosa colonial. Baseado em fontes coloniais, este artigo reconstrói a riqueza do interior de La Compañía, que mudou significativamente após a expulsão da Companhia de Jesus das Américas em 1767. Também analisa o papel do interior brilhante da igreja na definição do edifício como uma manifestação do divino e elevando a devoção religiosa. Além disso, este ensaio enfatiza o papel que as superfícies reflexivas em geral, e os douramentos e espelhos em particular, desempenharam na demonstração da suposta supremacia da religião cristã sobre as crenças indígenas locais. Finalmente, estuda o significado de espelhos e metáforas especulares na teoria jesuítica contemporânea e práticas devocionais privadas. Este artigo propõe que os espelhos e suas qualidades reflexivas são essenciais para moldar a identidade cristã do sujeito colonial, promovendo a introspecção e promovendo a transformação espiritual do fiel. Paradoxalmente, o simbolismo indígena em torno de materiais e objetos reflexivos complicou o sucesso da agenda da Companhia de Jesus e permitiu que a população local indígena desenvolvesse uma versão mais flexível do cristianismo.

Migration of American Colonial Militiamen: A Comparative Note

1983 ◽  
Vol 7 (4) ◽  
pp. 475-480 ◽  
Author(s):  
Daniel Scott Smith
Keyword(s):  
Eighteenth Century ◽  
Empirical Studies ◽  
Local Population ◽  
Colonial Period ◽  
Recent Analysis ◽  
Adult Males ◽  
Place Of Birth ◽  
High Level ◽  
The Relationship ◽  
Comparative Note

From their recent analysis of the relationship between place of enlistment and place of birth of eighteenth-century American militiamen, Villaflor and Sokoloff (1982: 542-543; 559-560) concluded that “a high level of mobility stands out,” a finding that they note is now “a commonplace both in the discipline of American history and in studies of pre-industrial communities.” While these empirical studies have surely refuted the romantic belief in the permanence of all of the personnel of preindustrial localities, they have not demonstrated that mobility was uniformly “high” everywhere. Imprecision in comparing the rates of mobility in two places is inevitable without a comparable index of the extent of movement.Villaflor and Sokoloff (1982) implicitly reject the notion of a “mobility transition,” a construct that associates higher rates of internal migration with more rapid rates of economic growth (Zelinsky, 1971), which Jones (1981) discerned in his comparison of the handful of studies of local population persistence in the colonial period with those for the nineteenth century. They realize, however, that a precise comparison of the place of enlistment with the birthplace of young men of an average age of 24 with the proportion of adult males who appear on two successive decennial censuses is not possible.

THE FISCAL STATE IN IRELAND, 1691–1769

2013 ◽  
Vol 56 (3) ◽  
pp. 629-656 ◽  
Author(s):  
PATRICK A. WALSH
Keyword(s):  
Eighteenth Century ◽  
Final Section ◽  
Irish Society ◽  
Fiscal State ◽  
Professional Bureaucracy ◽  
First Time

ABSTRACTThis article examines the Irish fiscal-military state in the eighteenth century. It locates the Irish state within a broader imperial context showing how Ireland contributed to the wider British imperial project. In particular, this article looks at the development of an efficient tax-gathering apparatus, showing how the revenue board, the most pervasive agency of the eighteenth-century Irish state, extracted increasing levels of taxation from a sometimes hostile population. Drawing extensively on the records of the Irish revenue commissioners, a very rich if under utilized source, it demonstrates for the first time the levels of taxation raised in Ireland, while also exploring how these taxes were collected. It concludes that this period saw the expansion of an increasingly professional bureaucracy, challenging existing interpretations that have focused predominantly on politicization. The final section looks at issues of evasion and compliance, showing the difficulties faced by the Irish state in this period, as it expanded deeper into Irish society.

scholarly journals The Fiscal State-Dependent Effects of Capital Income Tax Cuts

2020 ◽  
Author(s):  
Alexandra Fotiou ◽  
Wenyi Shen ◽  
Shu-Chun Susan Yang
Keyword(s):  
Income Tax ◽  
Capital Income ◽  
State Dependent ◽  
Fiscal State ◽  
Tax Cuts

scholarly journals The Dutch Mogharaer, Arabic Muḥarrar, and Javanese Law Books: A VOC Experiment with Muslim Law in Java, 1747–1767

Itinerario ◽  
2018 ◽  
Vol 42 (2) ◽  
pp. 202-219 ◽  
Author(s):  
Mahmood Kooria
Keyword(s):  
Eighteenth Century ◽  
Seventeenth Century ◽  
Legal Status ◽  
Local Population ◽  
Criminal Code ◽  
East India Company ◽  
Dutch East India Company ◽  
Direct Control ◽  
Legal Texts ◽  
Chinese Subjects

This article examines the claims of Dutch East India Company (VOC) officials in the mid-eighteenth century regarding the Islamic source of a legal code prepared for the local population in Semarang, northeast Java. Although the VOC had encountered local legal cultures in Indonesia since the mid-seventeenth century, it preferred to circumvent those in favour of European laws whenever possible. But in the eighteenth century, VOC officials addressed indigenous legal systems more directly when the company sought possibilities for direct control. This resulted in the production of many codes on the legal status of Muslim and Chinese subjects of Indonesia. In the process of codification, some officials claimed to have consulted Islamic legal texts and Muslim jurists. One criminal code that came out of the effort supposedly took its rulings accurately from the Mugharrar, which is possibly the Muḥarrar written by the Islamic jurist ʿAbd al-Karīm al-Rāfiʿī (d. 1226). I argue that this assertion is baseless, and demonstrate that the very pretense is part of a larger colonial project that sought legitimacy from the indigenous subjects at a time of political and economic crises.

scholarly journals Pengaruh Kenaikan Penghasilan Tidak Kena Pajak (PTKP) Dan Jumlah Wajib Pajak Efektif Terhadap Penerimaan PPh Pasal 21

2019 ◽  
Vol 2 (1) ◽  
pp. 32-49
Author(s):  
Nurul Susanti ◽  
Andi
Keyword(s):  
Income Tax ◽  
Local Population ◽  
Capital City ◽  
Tax Revenue ◽  
Taxable Income ◽  
Income Status ◽  
Working People ◽  
To Come ◽  
Tax Payers ◽  
Income Tax Revenue

This research aims to determine the need for non-taxable income rate to be rised including the number of effective tax-payers on income tax as referred to the Article 21 of the Law No 36 of 2008 has the potential to increase. This study is conducted in KPP Pratama Serang using local population as taxpayers which accept Income Tax (PPh) based on Article 21 or using saturated sample or all population paying income tax (PPh) as respondents in KPP Pratama Serang while taking the period 2014-2016. The method used in this research is fieldwork by visiting the city of Serang as the Capital city of Banten Province to conduct a survey on local population as tax-payers including those working people with non-taxable income status. The results of this study reveal that the number of non-taxable income (PTKP) has a significant effect on the income tax revenue based on the article 21. Additionally, there is a negative beta value, which indicates that the higher rate of non-taxable income adds to an increase in the income tax of Article 21. As noted, the number of effective tax-payers significantly influence the income tax revenue of article 21 and have a positive beta value as well, indicating that the more effective tax-payers have the effect of increasing income tax revenue of the article 21 to come true.

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