Brewing Nation: War, Taxes, and the Growth of the British Beer Industry in the Eighteenth and Nineteenth Centuries
As a result of war with France, British tariffs were raised to protect domestic beverage production. This helped promote the beer industry during the infancy of industrial brewing in the 18th century. But protection also led to monopoly controls in order to promote easier taxation and greater regulatory oversight. This chapter shows that this severely distorted the consumption of alcohol and the production of domestic substitutes like beer in Britain, but that it also enabled the state to grow by providing it with a mechanism for dramatically raising taxes to fund the century's many wars. Reversing protection in the 19th century was complicated and fraught with interference from domestic lobbies that hampered the British move to free trade.
The article is dedicated to fiscal incentives for business angels. Business angel, a comparatively new phenomenon in Russia, is defined in the first part of the article. The second part is a research of fiscal incentives intended for private investors in order to encourage them to support small innovative enterprises. The research is based on European and North American experience. Finally, the third part suggests the ways of creating a system of fiscal incentives for business angels in Russia.
The main focus of this paper is the rights of children in post-communist Russia. With this in view I give a brief overview of child's rights under the communist regime and after the Soviet Union breakdown. Further, I will examine in more detail the current situation with children's rihgts and, particularly, the child's right to protection. Tp make it more illustrative, after giving a legal framework, I will address the most acute and pressing problems in the field.
The author summarizes all the data on the institute of pol’udie in Old Rus’ from the late 9th to the early 16th century and concludes that this institution had transformed. At first, in “tribal” society pol’udie was gifts and food which population gave voluntarily to their leaders/rulers when they went round over a territory of a given “tribe”. Then, under the Rus’ rule, the gifts and food were combined with an obligatory tribute which was collected during the circle-trips, and these trips were called pol’udie (10-11th centuries). Beginning at the early 12th century the pol’udie evolved into one tax collected in naturalia or money in favor of a prince or his agents or his beneficiaries.
The author studies the famous tale of early Russian chronicles about prince (king) of Rus' Igor' and his murder by the tribe of drevliane (dated to 945). He concludes that the text version preserved in the Tale of By-gone Years is corrupted. Original is the text in the Novgorodian 1st Chronicle of younger redaction. Analysing this original text in comparison with other sources the author describes how the tribute was collected by the Kievan princes in the 10th century and how exactly they execised the poludie - circuits of kings and their retainers to the rural population for food and maintenance.
The article considers the processes of progress in production and service sectors and answers the question how and thanks to what service sector of Russian economy left the productive one behind (concerning contribution in GDP of our country). The rates of development of service sector turned out to be so high firstly - as a reason of peculiarities of new Russian economy, which historically was built on the market principles and was developing in conditions of investment resources deficit, secondly - as a reason of system differences between «physical» goods and services as an object of sale. Nowadays Russia faces an unusual symbiosis: effective service companies, operating in hard competitive sphere with average profitability and non-affective from the point of management industrial companies, which thanks to monopolistic pricing have great profitability, providing profits of Russian budget and determining a macroeconomic situation.
Business Studies practice listening tasks which are based on authentic sources, specially designed for the English state exam of the 4th year Public Administration students.
Early polities are often called as tributary (from Latin tributum). It is a question of great importance but also of great difficulty which tributes (taxes) the Rus’ collected from the subjugated population in the 9-11th centuries. The oldest Rus’ian chronicle texts contain several references about an extraction of some taxes in favor of the Rus’, but these references are difficult to understand. The author interprets the chronicle reports with these references taking two approaches: 1) it is taken for granted that the chronicle preceding to “The Tale of Bygone Years” is preserved in the so-called Novgorod First Chronicle of Younger Redaction, and 2) the chronicle reports are compared with the evidence of non-Rus’ian origin (the treaties by Constantine Porphyrogentis, the Arabian geographers’ accounts from the 9-11th centuries etc.). The most important conclusions drawn by the author are: 1) the tribute rate matched to the “standards” common in Eastern Europe in the 9-11th centuries, and this was in fact a fur skin which corresponded in prize to 4-7 g silver, 2) the Rus’ian ruling class collected the tribute (dan’) during the yearly circuit around the subjugated territory, extracting also some naturalia for feeding as “gifts”; both the circuits and the naturalia were called as poliud’e, 3) the evidence on both the tribute rate and methods of extracting the tribute comes from different regions of Old Rus’ – from Novgorod to Kiev. This fact shows that the basic principles of tax system which the Rus’ applied to the subjugated territories were the same anywhere. These principles laid a foundation for the “tributary” dominance of the Rus’ in the 9-11th centuries.