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The thesis's principal aim is to investigate the distributional impact of the introduction of the Council Tax as the Community Charge's replacement in England in April 1993. The thesis's empirical analyses consider the distribution of the local tax burden at the household level in terms of income groups, household types and geographical location. The research models the introduction of the Council Tax using a large set of data provided by the Nationwide Anglia Building Society. These data comprise details of over 75,000 mortgages granted by the Building Society between 1988 and 1990 and are sufficiently detailed to allow calculation of individual and household liability for both Community Charge and Council Tax. The Council Tax is chiefly a property tax based on the capital value of domestic property. Because the capital value of domestic property is unevenly distributed both geographically and across income groups, necessarily the Council Tax's burden is also distributed geographically and across income groups. Previous distributional analyses of the impact of the Council Tax have been unable to consider this spatial distribution. However, the Nationwide Anglia data allow analysis of this spatial distribution. The thesis considers a number of influences on the tax's distribution - the use of capital value as a tax base; the operation of the Revenue Support Grant; the Council Tax Transitional Relief Scheme; the Council Tax's hybrid personal / property tax design; as well as the distributional implications of the transition to a form of property tax from the Community Charge's flat- rate poll tax. The final chapter uses the implications of the preceding distributional analyses to consider the Council Tax in the longer term as part of a broader solution to the historic difficulties of the overall local government finance system.

This thesis challenges the traditional interpretation of the history of Populism in America through the use of an intensive regional study. Using precinct-level returns, this thesis proves that, contrary to the conclusions of more general studies, voters from predominately Populist areas in North Texas did not support the poll tax amendment that passed in November 1902. The Populists within this region demonstrated their frustration and distrust of the political process by leaving the polls in higher percentages than other voters between 1896 and 1902. The Populists that did participate in 1902 reentered the Democratic Party but did not support the poll tax, which was a major plank within the Democratic platform. This thesis also proves that the poll tax had a significant effect in reducing the electorate in North Texas.

Abstract in English, Afrikaans and IsiXhosa. / This study investigates the first national poll tax levied on African men in the Union of South Africa. Known as the “general tax”, it was enacted in terms of the Natives Taxation and Development Act of 1925, and was imposed irrespective of a man’s income or impecuniousness. The historical background to the Act is outlined, and debates and disputes leading up to its promulgation are considered. The difficulties underlying the application, interpretation, and enforcement of the Act, are also examined. Court case judgments involving men who denied their inclusion under the Act’s central, racial definition of “native”, are explored. The case of one individual whose descendants were brought to Natal as “liberated slaves”, is discussed in some detail. The Act’s definition of “native” affected not only individual men, but also a number of black groups whose racial and tax status was in some doubt. Responses to a Native Affairs Department directive, explicitly excluding “Hottentots, Bushmen and Korannas” from the ambit of the Act, are accordingly investigated. Problems surrounding the Griquas, whose tax status was initially ignored in legislation and in official circulars, are investigated. The taxation of farm labourers, among the lowest paid workers in the country, is also examined. Queries and complaints from magistrates, white farmers and from African men are recorded. The interpretation of the Secretary of Native Affairs on the relevant provisions of the Act and his responses to queries and objections relating to the taxation of those workers, are also investigated. / Esi sifundo siphanda irhafu yokuqala yesizwe eyayibizwa kumadoda ama-Afrika kweMdibaniso woMzantsi Afrika. Le rhafu kwakusithiwa yi“rhafu jikelele”, kwaye yayisekwe ngokomthetho owaziwa ngokuba yiNatives Taxation and Development Act wonyaka we-1925, kwaye yayifunwa kuwo onke amadoda nokuba ahlupheke kangakanani na. Imbali yalo Mthetho inikiwe, kwaye kuphononongwe neengxoxo neengxabano ezakhokelela ekuphunyezweni kwawo. Kuqwalaselwe kwakhona ubunzima obavela xa kwakucelelwa ukuphunyezwa kwawo, indlela yokuwutolika nokuwunyanzelisa. Kukwaphononongwe nezigwebo zeenkundla zamatyala ezimalunga namadoda awayesala ukubandakanywa nenkcazelo yalo Mthetho, eyayicalula ngokwebala, neyayisithi “iinzalelwane”. Kuxoxwe banzi ngetyala losapho lwenye indoda olwaziswa eNatala kusithiwa “ngamakhoboka akhululweyo”. Kuphandiwe ngendlela ababeziva ngayo abantu xa kwaphuma isinyanzeliso seSebe Lemicimbi Yeenzalelwane, esithi “Amaqhakancu, AbaThwa namaKoranna” awafakwa wona kulo Mthetho. Inkcazelo yoMthetho ethi “iinzalelwane” yayingachaphazeli nje amadoda kuphela, yayichaphazela namanye amaqela abantu abantsundu ababengaqondakali ncam ukuba baloluphi na uhlanga, kwaye sisithini isimo sabo serhafu. Ziphononongiwe neengxaki ezazingqonge amaGriqua, wona ayenesimo serhafu esingahoywanga, engananzwanga nangokuseMthethweni nakwiimbalelwano zoburhulumente. Okunye okuphandiweyo kukubizwa irhafu kwabasebenzi basezifama, bona babengabona bahlawulwa kancinci. Zishicilelwe nezikhalazo nemibuzo evela kwiimantyi, amafama amhlophe namadoda ama-Afrika. Ziphononongiwe iindlela zokutolikwa kwezilungiselelo zoMthetho, zitolikwa nguNobhala wemicimbi Yeenzalelwane nendlela lo Nobhala awayephendula ngayo imibuzo nezikhalazo ezazibhekiselele kwabo basebenzi. / Hierdie studie ondersoek die eerste nasionale hoofbelasting wat op Afrika-mans in die Unie van Suid-Afrika gehef is. Hierdie sogenaamde “algemene belasting” is ingevolge die Naturelle Belasting en Ontwikkeling Wet van 1925 voorgeskryf, en is gehef ongeag ’n man se inkomste of onvermoëndheid. Die historiese agtergrond tot die Wet word uiteengesit, en debatte en dispute wat tot die uitvaardiging daarvan gelei het, word oorweeg. Die probleme verbonde aan die toepassing, uitleg en afdwinging van die Wet word ook ondersoek. Hofbeslissings rakende mans wat hul insluiting onder die Wet se sentrale, rasse-definisie van ‘“naturel” ontken het, word bestudeer. Die saak van een individu wie se afstammelinge as “bevryde slawe” na Natal gebring is, word in besonderhede bespreek. Die Wet se definisie van “naturel” het nie net individuele mans beïnvloed nie, maar ook ’n aantal swart groepe oor wie se rasse- en belastingstatus onsekerheid bestaan het. Reaksies op ’n aanwysing van die Departement Naturellesake, wat uitdruklik “Hottentotte, Boesmans en Korannas” van die toepassingsbestek van die Wet uitsluit, word dienooreenkomstig ondersoek. Probleme met betrekking tot die Griekwas, wie se belastingstatus aanvanklik in wetgewing en amptelike omsendbriewe geïgnoreer is, word verken. Die belastingbetaling deur plaasarbeiders, wat onder die laags besoldigde werkers in die land was, word ook bekyk. Navrae en klagtes van landdroste, wit boere en Afrika-mans word vermeld. Die uitleg van die tersaaklike bepalings van die Wet deur die Sekretaris van Naturellesake en sy reaksies op navrae oor en besware teen die belastingpligtigheid van daardie werkers word ook ondersoek. / College of Accounting Sciences / M. Compt (Accounting Science)

Ausgehend von der Kopfsteuerbeschreibung der Fürstentümer Calenberg-Göttingen und Grubenhagen aus dem Jahr 1689 untersucht die Dissertation für die Region des heutigen Südniedersachsens die Entwicklung der wirtschaftlichen und sozialen Verhältnisse einer lokalen Gesellschaft im Kontext des Dreißigjährigen Krieges.

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