Until the early 1900s governments of Southeast Asia farmed out the right to run opium, gambling and other monopolies. Yet by about 1920 all of the major farms had been abolished and the collection of revenue brought under direct bureaucratic control. This book explains the rise and sudden fall of revenue farming, traces the changing fortunes of the Chinese businessmen who held the major farms, and uses the study of revenue farming to examine the emergence of the modern state in Southeast Asia.
An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.
Some phenomena in medicine and psychology remain unexplained by current theory. Chronic fatigue syndrome, repetitive strain injury and irritable bowel syndrome, for example, are all diseases or syndromes that cannot be explained in terms of a physiological abnormality. In this intriguing book, Michael E. Hyland proposes that there is a currently unrecognised type of illness which he calls 'dysregulatory disease'. Hyland shows how such diseases develop and how the communication and art of medicine, good nursing care, complementary medicine and psychotherapy can all act to reduce the dysregulation that leads to dysregulatory disease. The Origins of Health and Disease is a fascinating book that develops a novel theory for understanding health and disease, and demonstrates how this theory is supported by existing data, and how it explains currently unexplained phenomena. Hyland also shows how his theory leads to new testable predictions that, in turn, will lead to further scientific advancement and development.
Alcohol and nicotine addiction mostly occur together. Over the last ten years therapeutic aspects and motivational strategies have been considerably improved. Hence, groups and subgroups have been defined and can be treated with specific medication and tailor-made psychotherapies, leading in the long term to considerably better and more effective results than the once broadly applied, rigorous abstinence -based therapies. However, alcohol and nicotine addiction still represent major medical and social problems. In this book, new therapeutic approaches are comprehensively described, outlining the different interactions between personality, environment and the effects of the substance. In addition to prevention-based therapies and diagnosis, essential psychological and sociological strategies, as well as medication-based therapies, are also presented in detail. All of these therapies have realistic aims and are of global validity. In addition, the book provides a broad overview of the American and European epidemiology of alcohol and nicotine addictions. The book is written for all those who care for and offer professional therapy for alcohol and nicotine-addicted patients.
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