John Thomas North (pictured), originally a Yorkshire mechanic, became a friend of the future King George V and was worth $10 million in 1889?
King George V of the United Kingdom was a member of the Society for the Prevention of Calling Sleeping Car Porters "George"?
19 crewmen of the Russian oceanliner SS Czar received the Silver Sea Gallantry Medal from King George V of the United Kingdom for rescuing 102 survivors from a burning ship in October 1913? If someone handed you a magic wand and said, a€?We have really failed in the way the government of the United States of America operates and we are now empowering you to make any changes you desire to make this government operate more efficiently and better,a€? what major changes, if any, would you make?
Historically people who climbed to the top have chosen two ways, basically, to govern others -- with some form of absolutism or constitutionalism. However, the individual, although created to live individually and freely, is always subject to law, and true freedom is always exercised only as one lives obediently under law. In the 17th century crisis and the need for rebuilding after the Thirty Yearsa€™ War led to the push for absolutism. And so, after the Thirty Yearsa€™ War (1618-1648) religious identity and commitment led to a new sense of nationalism based upon a nationa€™s major religious beliefs.
This was the case also in Germany, even though the Treaty of Westphalia had set back the formation of a unified state in Germany.
Monarchies developed throughout Europe, some ruling over small domains, and others, like the Habsburgs, Tudors, and Bourbons, over vast empires. Obstacles to Nation Building: Building a centralized government in most a€?nationsa€? (the word was not yet coined nor widely comprehended) was faced with numerous obstacles, not the least of which was the fact that in most countries people spoke numerous dialects, making nation-wide communication very difficult. Absolute rulers overcame these obstacles by building armies, bureaucracies, and using the force of the army to mold the people into one body.
Frequent wars and the cost of maintaining large armies: Large armies were needed to impose the monarcha€™s will and to expand the borders.
Popular Uprisings: As food shortages and taxes increased, and frequent wars created havoc, poverty, and death, people began to revolt. In attempting to deal with these problems, monarchs turned to either absolutism or constitutionalism to form effective governments. Government functions are guided by the dictates of the ruler and his or her lieutenants and not by established law.
The rules or laws are applied arbitrarily and seldom apply to those at the top, especially the monarch or emperor. Problem solving is by issuing edicts and pronouncements, by creating more administrators, creating a larger bureaucracy, and levying heavier taxes on the people to pay for the expenses of the absolute ruler(s). Those governed have little participation in government, little input into law-making (unless through protests and demonstrations), and have to simply yield and be satisfied with what is handed to them from the absolute ruler and the top. Constitutionalism or Peoplea€™s Law is a form of government that acknowledges that certain inalienable rights are possessed by both those who govern and by those who are governed. Peoplea€™s Law was introduced into England by Alfred the Great in the late 9th century A.D. In Peoplea€™s Law or Constitutionalism all power is contained within the Constitution, a written contract that all people agree to embrace and to live cooperatively under, either in a monarchy or in a republic.
All functions of government are from the people upward through their elected representatives.
Government control is exercised through written laws which have their basis in the written constitution. Government functions as a process guided by established law, which reflects the will of the people and applies to everyone, even to those who govern.
Transferring power is carried out by either heredity (in a monarchy or empire) or by popular vote (in a republic), with a peaceful transition from one ruler or set of elected representatives to another. The people are viewed as the foundation of the government, those with the power to elect to office the representatives of their choosing and if in a monarchy the ruler remains enthroned at the will of the people. All citizens have the right to participate in voting, no matter their social and economic class (although admittedly it took some nations a long time to grant suffrage to all adults, whether male or female, and whether property owners or not!). The land is viewed as the property of the people collectively, who exercise their inalienable right to own personal property and to use their personal property as they see fit. The processes of government are for the most part carried out by the representatives who have been chosen by the people to represent their best interests and to preserve and uphold the Constitution. Problem solving is carried out by elected representatives and officials appointed by those elected representatives. When a problem occurs or a major issue must be decided, the will of the people is protected by a Constitution and requires that they be allowed to express that will through special votes or referendums. Those governed are given every opportunity for upward mobility through personal initiative and hard work. Another major issue that separates absolutism from constitutionalism is this: are individual rights a€?awardeda€? by a ruler or are they possessed innately as a person created in Goda€™s image?
Under Absolutism individual rights and freedoms are viewed as a€?rewardsa€? that the ruler gives out to whomever he or she arbitrarily selects. Under Constitutionalism individual rights and freedoms are viewed as innate possessions of all people.
After the religious wars in France, which pitted Catholics against Huguenots, Henry IV (1553-1610) took the French throne after the death of Henry III, and demonstrated to the French that a strong central government offered many advantages. In 1572, as Duke of Navarre, Henry married a Catholic princess, Margaret of Valois, daughter of King Francis I and Catherine de Medici. When Margareta€™s brother, King Henry III, was assassinated in 1589, Henry, now king of Navarre, was by heredity next in line to become king of France.
Henry IV was the first in the line of the Bourbon kings of France, which included Louis XIII, Louis XIV, Louis XV, Louis XVI, Louis XVIII (wea€™ll find out in a later unit what happened to Louis XVII), and Charles X. With the ascension to the throne of Louis XIII upon the death of Henry IV in 1610, the Bourbon kings practiced an absolutism balanced with a precarious arrangement with the French nobility. Now as king of France, Henry IV, with strong Calvinist ties through his mother, Jeanne, Queen of Navarre, took the important step of proclaiming the Edict of Nantes in 1598, almost as a statement, a€?Ia€™ve become a Catholic in order to rule as king but Ia€™ll grant freedom to my Huguenot friends, now that I have the power to do so.a€? The Edict of Nantes granted religious liberty to the Huguenots. Richelieu championed the concept of absolutism in government and is known as the Father of Absolutism. Using new and expanded powers under the regency of Richelieu the central government took the eyes of the people off of problems at home (hunger, inflation, an unresponsive and a€?distanta€? government) by expanding war against the Habsburgs in Austria and Germany, foes who Cardinal Richelieu hated. Later, when Louis XIV attempted to bypass the unwritten agreement and impose taxes on the nobility to support his many war efforts, the nobility rose up in protest, maintained their traditional right to not be taxed, and forced the king to back down. Louis XIV held firm to a belief in the doctrine of the divine rights of kings, as did his father, Louis XIII. He also ended religious toleration and in 1685 revoked his grandfather Henrya€™s Edict of Nantes. His rationale for revoking the Edict was the earlier agreement reached at the Peace of Augsburg in 1530 which established that the religion of the ruler would be the religion of the state. The wars of Louis XIV were based upon his belief that in order to increase Francea€™s sovereignty he needed to expand its borders, especially in areas where the people were French by language and culture. Wars were fought by the French with other European nations for more than 50% of Louis XIVa€™s reign. Louis XIV was also known as a€?the Sun Kinga€? because during his reign French culture, French dress, French architecture, and the French language enjoyed a hegemony in Europe. Colbert (1619-1683) was the Controller General of Finance under Louis XIV and believed strongly that the wealth of the state should fund the central government. Colbert believed this was crucially important to financially maintain Francea€™s military power and its European hegemony (the dominance of French language and culture throughout Europe). In French mercantilism, the principle was also established that through a controlled economy the nation would base its financial stability on the accumulation of gold. Under King Ferdinand and Queen Isabella, Spain developed an absolute monarchy after the struggle to expel the Muslim Moors from Spain was completed in 1492.
Furthermore, a strong military was necessary to preserve Spaina€™s presence in the New World, opened initially by the Spanish-sponsored journey of Christopher Columbus in 1492. The development of their colonies and the new wealth in gold and silver in the New World further aided the absolutism in Spain. By the beginning of the 18th century Spain was a weakened nation and never recovered to its 16th century glory. England traditionally attempted to maintain a between the power of government and the rights and participation of the people.
Against this notion was the long tradition introduced by Alfred the Great at the end of the 9th century which continued to loom in the thinking of the nobility and later the House of Commons.
Hence, the struggle between absolutism and constitutionalism in England began after the conquest by William of Normandy, continued during the reign of his descendants, and erupted in armed conflict at a confrontation at Runnymede in 1215 when the English nobles forced King John to sign the Magna Carta. Elizabeth also was able to use her commitment to the Protestant faith as a national rallying point against the Catholic mainland (France, Spain, the Habsburgs).
Conrad Russell points out that on several occasions the House of Commons used petitions of grace to express their ideas about very important matters.
James was angered by the petition, accusing the House of Commons of getting involved in matters than were reserved only for the king -- foreign policy and marriage of the king.
Finally, Jamesa€™ response, due to the inability to reach an agreement, was to dismiss Parliament. Each of his three Stuart successors used the same tactic -- if Parliament digs in their heels on an important matter, just dismiss Parliament! These incidents are cited here simply to show how Parliament and the English monarchy interrelated. The Stuart line created great furor in England because of their 1) increased commitment to the divine rights of kings, and 2) insistence upon absolutism.
Henry maneuvered Parliament to declare the English Church free from Rome through the Act of Supremacy of 1534. Son of Henrya€™s third wife, Jane Seymour, raised a Calvinist, aided the reformation in England, and maintained order during his brief reign. With the coronation of James I, the Tudor line of monarchs ended and the Stuart line began.
James was totally committed to the idea of the divine right of kings and to the system of absolute rule. When James was crowned King of England, the Puritan Reformers in England thought that at last they would be given new credibility and freedom in England. Charles succeeded his father, James, as king in 1625 and soon after married Princess Henrietta Maria, a daughter of King Henry IV of France and his wife Maria de Medici. After Parliament was called again into session in 1640, Charles was so angered on one occasion that he stormed into Parliament and attempted to arrest five members (they escaped out a back door!). By 1646 Charles knew that he would lose the war, and, rather than submitting to the English Parliament, fled to Scotland where he hoped they would provide him safety since he was the son of the former king of Scotland. In 1648 he was tried for treason by a High Court of Justice composed of 135 judges, with a quorum for any meeting set at 20 because of the difficulty of travel. A main charge that was after a lull in the civil war and a prospect for peace, Charles renewed the conflict which ultimately, per Geoffrey Robertson, resulted in the death of one out of every ten English citizens. In the final address given by the lead prosecutor, it was emphasized that no king is above the law, that English law proceeds from Parliament and not the king, and that he had broken the covenant with the people he governed by declaring traitorous war on them. With that act, Parliament abolished the British monarchy and under Oliver Cromwella€™s leadership, created a republic, the Commonwealth of England. Cromwella€™s contributions during his ten years of leadership in Englanda€™s only experiment with a republic, the Commonwealth, also known as the Interregnum, were (1) by military action to wrap Ireland into a three kingdom Britain, together with Scotland and England, (2) impose (unsuccessfully) the Puritan and Presbyterian ethic, held by Cromwell and the majority of Parliament, on all England (try that one in your community and see what happens!), which included, among other things, banning gambling and bawdy theater performances, (3) granting religious freedom to a new Jewish population that had entered England, and (4) raising the level of creative arts, especially opera, to new heights. After the death of Oliver Cromwell and the disintegration of the Commonwealth, Parliament restored the monarchy in 1660 and, because they were still locked into the pattern of hereditary succession, placed the son of Charles I on the throne, the dissolute and perhaps least capable and worthy man in England to serve as king, Charles II. After the death of his father and loss of a battle against Cromwell, Charles II fled to France and remained in Europe for 9 years until the death of Cromwell. He also proclaimed a Declaration of Indulgence in 1672 granting religious freedom to Catholics and to Protestant dissenters (English Presbyterians, Baptists, and Independents who refused to practice Anglican worship).
His short four-year reign was filled with struggle and conflict with Parliament, who, looking with great anxiety at the other absolute monarchies being established in Europe, determined that such would not be the case in England.
Their fears also led to the passing of the Test Act of 1673 in which all military and government officials were required to take an oath in which they renounced the Catholic doctrine of transubstantiation (see Unit 17), use of relics, and to participate in the Lorda€™s Supper conducted by Anglican clergy. When James refused to take the vow, it became publicly known that while in France during the Interregnum he and his first wife had converted to Catholicism. He further angered Parliament when he created a professional standing army, against English tradition to not maintain an army except in wartime, and when he exempted the soldiers from taking the vow of the Test Act. James opened many leadership positions to Catholics in government, issued an edict condemning Presbyterians to death in Scotland, and generally favoring Catholics in England. When Parliament opposed him in 1685, like his Stuart predecessors, he simply dissolved Parliament.
With that, a group of English nobles approached William III of Orange in 1688 to invade England and overthrow James. The Revolution was complete, no blood was shed, absolutism was at last defeated, and the last Catholic monarch of England was banished to France. Within the next year, William III and his wife Mary II, eldest daughter of James, were crowned as co-monarchs of Britain. William III outlived his wife, Mary II, and after her death in 1692 ruled alone as king until his death in 1702.
The House of Hanover (cousins of the Stuarts in Germany) succeeded the Stuarts on the throne.
In addition to abolishing absolute rule in England, the most important document that came out of the Glorious Revolution of 1688 was the English Bill of Rights. This was a revolutionary concept following centuries of feudalism and absolute rule, not only in Europe, but virtually everywhere on earth. The king could not suspend laws nor levy new or additional taxes without the consent of the Parliament.
Parliament was to convene regularly (it had not met for eleven years under Charles I had been and dissolved by all of the Stuarts through James II).
The English Bill of Rights laid the foundation for many of the principles that were included in the American Bill of Rights that were amended to the U.S.
The struggle between Absolutism and Constitutionalism was at the heart of the American War for Independence, the French Revolution, the overthrow of Communism in Eastern Europe and Russia, and continues to rage today in Yemen, Egypt, Tunisia, Libya, and Syria.
The biblical concept views man as having been created in the image of God and has a right, therefore, to certain freedoms that no other person has a right to quench, whether a king or queen or any other authority. These God-given freedoms according to the American Bill of Rights include the freedom of speech, freedom to own property, the right to earn a living in whatever way a person deems best under law, and the right to spend that money in whatever way the individual chooses, under law; the right to vote, the right to a fair trial by a jury of onea€™s peers, the right to own and bear arms, the right to be eligible to be elected to office, the freedom to believe and worship as one chooses, the freedom of speech and assembly, and the freedom to petition. What does it mean for a person to live out freely their God-given rights, but always under Goda€™s law? How could the concept of the divine rights of kings be interpreted and practiced in such a way as to lead to guaranteed personal freedoms? What basic biblical doctrine about who and what a king or queen is in their nature that would tend to lead to constitutionalism? What were several items that are missing from the English Bill of Rights that you would have thought would have been included? Why does the English Bill of Rights seem to have been slanted so heavily in favor of Protestants?
What caution does this raise for us as we (1) interpret what has happened in history, (2) how we should interpret the actions of current governments, and (3) how this should influence how we behave individually today? What is the English tradition that resulted in New York, North Carolina, and Rhode Island refusing to ratify the newly proposed U.
Prior to 1549 each of the seventeen states had their own sets of law, their own judicial system, and otherwise made it difficult to administer them piecemeal. This, and other administrative decisions made by the emperor, led to the Dutch revolt in 1568 against what they perceived to be political and religious tyranny. In 1571 the seventeen states formed the Union of Utrecht and in 1589 declared themselves to be independent of Spain.
After several other attempts to move under the oversight of other European monarchs, including for a brief time, Elizabeth I of England, the Dutch proclaimed the independent Dutch Republic.
The Republic endured until 1795 when the Netherlands was overrun by the French forces of Napoleon Bonaparte.
The Republic provided the groundwork for the Golden Age of the Netherlands in the 16th century, when free enterprise enabled the Dutch to become the leading merchant fleet in Europe, to found and oversea a vast colonial network in North America, the Dutch West Indies, and the Dutch East Indies (present-day Indonesia).
Absolutism is grasping all power within a nation -- politically, economically, militarily, religiously -- and placing it totally in the hands of a ruler or group of rulers. Constitutionalism is placing all power within a nation under a written constitution that sets limits and boundaries on the exercise of power.
In a Constitutional Monarchy power is shared by the democratically elected parliament either with or without a monarch, with the greater power lying with the parliament. Mercantilism is a form of economics wherein the central government controls the national economy through regulating the rate and type of production, the price of goods, tariffs, and seeks to have exports always outperform imports. Empires developed as monarchs sought to control overseas colonies in order to (1) gain natural resources demanded by society and needed for industrialization, (2) gain greater agricultural areas to feed their populations, (3) obtain new areas to export a growing population of farmers, managers, and military to protect them, and (4) to bolster national prestige and pride.
The diagram below attempts to depict the differences between the two major forms of government that arose, ABSOLUTISM and CONSTITUTIONALISM, the two contrasting methods of governing. The Ottoman Empire is discussed more fully in Unit 8, a€?Islam.a€? The Ottomans were ruled by an absolute ruler, the Sultan or Caliph.
At various times there were several caliphs in existence at the same time, causing great rivalries to exist. The Thirty Yearsa€™ War (1618-1648) devastated so much of Germany, Hungary, and Poland, so depleted the economies of most nations in both West and East, and resulted in the loss of so many people, that central, authoritarian governments seemed to be the only hope for survival.
Serfdom: The existence of serfdom in Eastern Europe, as a remnant of centuries of feudalism, enabled the nobility to gain almost total control over the common people. Results of the Thirty Years War: The Peace of Westphalia in 1648 brought an end to religious wars in Europe.
Rise of Austria and Prussia: Absolutism took different forms in Austria and Prussia, but the existence of almost continual warfare in their territories enabled leaders in both countries to increase their power.
Austrian Habsburgs in German territories: The Habsburg emperors worked hard to keep their multi-ethnic empire together, with preference and priority always given to those who were German speakers.
Austrian Habsburgs in Hungary and Bohemia: The Habsburgs fought and defeated the Ottoman Turks for control of Hungary and by 1648 controlled most of Hungary. Prussia: Prior to the Thirty Years War the noble land owners gained the dominant power in Prussia, but as a result of the war they lost holdings, wealth, and power. Prussia, the Sparta of Europe: Frederick William built the most professional army in Europe, introduced a military mentality throughout the three provinces, created a strong central bureaucracy, and controlled the nation by military might -- creating the Sparta of Europe.
Russia: The Huns ran roughshod over Russia for several hundred years, leaving behind not only fear and disruption but many descendants.
Peter Romanov (Peter the Great) opened the window and doors of Russia to the rest of Europe.
The Ottoman Empire: By the middle of the 16th century the Ottomans controlled the worlda€™s largest empire in total geographic territory.
By 1529 the Ottomans had conquered most of Hungary and viewed the Austrian Empire as a threat to their new territories in Eastern Europe.
In 1683 the Ottomans laid siege a second time to Vienna, cutting off all supplies into the city for two months. After the defeat in 1683, the Ottomans began a long process of withdrawal from Eastern Europe because of inefficiency in government, and because of the frequent rebellions within its occupied countries. Christians and Jews in the Ottoman Empire: In spite of the heavy taxation of Christians and Jews, the Ottomans allowed local leaders to govern their own locales. 1542 King James V of Scotland dies, 9 mos old daughter, Mary, becomes Queen Regnant, married to future king of France, Dauphin Francis, in 1558.
1588 -- Spanish Armada -- Philip determined to make Elizabeth and England pay for Henrya€™s offense against Catharine of Aragon, for treatment when husband of deceased Mary I, for Elizabetha€™s spurning of his marriage offer, and for her aiding the rebels in the Netherlands. 1685-1688 -- James II of England and VII of Scotland (1685-1688) (continued to claim the English and Scottish thrones after his deposition in 1688 until his death in 1701). The English Bill of Rights laid the foundation for the American Constitution and the Bill of Rights. In the 16th and 17th centuries the Protestant Reformation led to a deepened sense of nation and nationhood, often based upon religious commitment.
The Thirty Yearsa€™ War (1618-1648) tore Europe apart, but it solidified the sense of nationhood and religious identity. Monarchies developed in most European regions, replacing feudal lords, some ruling over small domains, and others, like the Habsburgs, Tudors, and Bourbons, and the Spanish crown over vast empires. The Treaty of Westphalia in 1648 greatly hindered the rise of nationalism in Germany, resulting in a sectionalism containing up to 132 independent states, each led by an independent ruler.
Due to the expanding size and complications that developed in managing their territories, most of the new rulers turned to absolutism as a means of governing. Cardinal Richelieu, regent for the young Louis XIII of France, is known as the Father of Absolutism. Absolutism led to heightened nationalism and this, in turn, to a quest to expand borders, usually into areas where the people spoke the same language and were members of the same culture. France, Spain, Russia, Austria, and the Ottoman Empire developed absolute monarchies in the 16th and 17th centuries. In Great Britain the reign of the Tudors and Stuarts illustrate clearly the struggle between absolutism and constitutionalism, beginning with the Magna Carta of 1215, the Glorious Revolution of 1688, and the English Bill of Rights of 1688.
The coronation of William of the Netherlands and his wife, Mary, as co-monarchs of England in 1689, England established a Parliamentary government that limited the powers of the monarchy in government.
The Fathers of the new United States of America rejected a limited monarchy when framing the new Constitution and established a constitutional republic. List from memory the list of the Tudor and the Stuart kings and queens of England and identify (1) their governing philosophy, whether absolute or constitutional, and (2) their religious loyalty, whether Protestant or Roman Catholic. List from memory the list of the Bourbon line of kings and queens of France from Henry IV to Louis XVI and identify their unique contributions to the development of France. Describe the causes and outcomes of the Thirty Years War (1618-1648) and the decisions of the Treaty of Westphalia (1648) and its impact on shaping Europe. Compare and contrast the two styles of governing used in Europe in the 16th and 17th centuries -- absolutism and constitutional republicanism. Discuss in a written essay the history of individual freedom in England from Queen Elizabeth I to William and Mary. Discuss in a written essay how the United States of America would be greatly different today if France had gained victory in Seven Yearsa€™ War between France and England in North America, based upon what you know about conditions in France and England in the 16th and 17th centuries.
There is to be a thesis statement which you will a€?provea€? or a€?establisha€? in your essay. Seven major coalitions of European nations formed between 1798 and 1815 to oppose Napoleona€™s invasion of Europe. After the War of the Second Coalition Great Britain stood alone against France and lived under the constant threat of invasion by a rapidly developing French navy. In 1803-1806 the French armies fought against the Third Coalition known as the Triple Alliance , comprised of Britain, Russia, and Austria. In 1806 Napoleon replaced the Holy Roman Empire with a new entity, the Confederation of the Rhine. England was an important financial and military opponent of Napoleon and was his major obstacle to total European domination. The application of the Code was simple: it was a written set of laws--you either obeyed them or you did not. Civil Law has remained in force in many parts of Europe, except for those areas which formerly were part of the British Empire.
English Common Law, on the other hand, is based upon case law i??or decisions made by courts in prior times who dealt with similar situations. In Common Law courts determine what part of a body of law or a constitution applies to a particular situation, event, behavior, crime. In Common Law, a prosecuting attorney and a defense attorney makes their cases to the jury.
In English Common Law there is provision for a defense attorney, a jury of peers, the concept of innocent until proven guilty, and the right of appeal to a higher court. Napoleona€™s preoccupation with solidifying his power in France, pushing forward his agenda for expanding the empire, exhausting his energies required in warfare with the rest of Europe, and problems with the uprising of African slaves in Haiti, caused Napoleon to agree to sell the Louisiana Territory (see Map C below) to the newly formed United States of America for the ridiculous price of $15 million.
Napoleon believed the sugar industry in Haiti was at the time and would be in the future far more important to France economically than the wild, uncharted wilderness of America. Russia in particular suffered great economic loss and reopened trade with Great Britain in 1812. The Russians knew they were no match for the French in head to head combat and continued to retreat into the interior of Russia, stretching the French supply lines thinner and thinner.
Yet Napoleon continued his advance all the way to Moscow (see Map A above), arriving at the city in September 1812. In October 1812 Napoleon gave the order to return home, not having accomplished his goal of forcing Czar Alexander to rejoin the Continental System. During his adventures in Russia a Sixth Coalition, known as the Quadruple Alliance, was formed in1813 by Great Britain, Russia, Prussia, and Austria. After returning home following the failure in Russia, Napoleon raised a new French army with European allies and attacked Germany in 1813. At Leipzig Napoleon was faced by approximately 360,000 coalition troops, including the Austrian-Hungarian, Prussian, Russian, and Swedish armies, in what has come to be called the Battle of the Nations, October 16-19, 1813. Napoleona€™s army was made up of French, Italian, Polish, and Germans from the Rhine Confederation and numbered about 200,000 troops and 700 guns.
The French were defeated by the superior Coalition armies and during their retreat a major bridge was mistakenly blown up by a French solider, greatly impeding the retreat.
After the exile of Napoleon, the monarchies of Europe, namely Prussia, Austria, and Russia, used their right as conquerors to re establish the French monarchy, and Louis XVIII, cousin of Louis XVI, took the French throne.
In 1815 Napoleon escaped from Elba, returned to Paris, like a magnet attracted his old comrades in arms, and the French army and public were again ready to follow. This time the Coalition stationed troops in Paris as occupiers, exiled Napoleon under the watch of 10,000 soldiers on the remote island of St. His conquests spread nationalism as European countries, formerly divided, united to resist His advances. He gave to France a sense of glory and created through his European empire Francea€™s highest level of conquest.
He combined important innovative elements that other authoritarian regimes could and did imitate: secret police, propaganda, orchestrating elections to gain achieve his own goals, empower the state use the educational system and religion to indoctrinate the public, and conduct external wars to get the minds of the people off of their problems at home. The Treaty called for a conference between the European nations to be held to discuss the future of Europe. Major land grants were given to Prussia, Austria, and Russia, but the Congress was very soft in its handling of France. Metternich, Prime Minister of the Austrian Empire, emerged as the leading figure at the Congress. It provided the model for the Russian Revolution fueled by the economic and political philosophy of Karl Marx. It emphasized personal freedom and liberty -- freedom from feudalism, serfdom and the absolute rule of monarchs. A new idea was born: A nation is not a country filled with loyal subjects, but a population of free men living as equal citizens together and freely.
The Napoleonic Code developed a civil code of law that was practiced without deviation in every province of France and in all European states. Advanced was the idea, although not successfully in France during the revolution itself, of a statewide school system. The French economy and French industry were set back a whole generation and lagged behind Germany and Britain. Human reason was elevated to a level of worship -- the Religion of Reason -- from which France has never recovered.
Attacks on the Bible and on the Christian Church (both Protestant and Catholic) plunged France into a state of skepticism and humanism which remain more entrenched in France than other European countries.
It replaced the Christian calendar, eliminated all Christian holidays, and created a ten day week to prevent people from attempting to observe Sunday as a holy day. French citizens were forced, either by mob action or social pressure, to leave the Roman Church, forced priests to marry, and forbade all Christian teachings.
A glimpse of the dignity of mankind was gained but failed to understand the origin of that dignity, substituting the words of the philosophes for the word of God. It gave to Europe the Napoleonic Code which does not offer the personal guarantees to accused persons as are found in the English Code of Law as practiced in England and the United States.
21.7 What followed in France after the Revolution of 1789 and Napoleona€™s defeat in 1815?
After the French Revolution came to an end in 1815 with the defeat of the French army at the Battle of Waterloo, the victors installed Louis XVIII on the restored throne, vacated when Louis XVI and Marie Antoinette were executed. The quest for a true republican constitutional government was not realized in France until 1870 when Napoleon III was defeated by Prussia and the other German states in the Franco-Prussian War of 1870-1871. A Russian fear that Napoleon would next invade Central Europe led to the War of the Fourth Coalition.
English Common Law, on the other hand, is based upon case law or decisions made by courts in prior times who dealt with similar situations.
Napoleona€™s army was made up of French, Italian, Polish, and Germans from the Rhine Confederation and numbered about 200,000 troops and 700 guns.A  Altogether over 600,000 troops were engaged in the battle, making it the largest single battle in European history until World War II.
Napoleon again ruled as emperor of France, but this time for only 100 days.A  He marched north and was met by a Seventh Coalition formed by Britain, the Netherlands, Austria, Russia, and the German states of Prussia, and Hanover. 21.7A  What followed in France after the Revolution of 1789 and Napoleona€™s defeat in 1815?
In these frequent observations, we look at aspects of topical issues related to our research programme. The Great Recession triggered the two largest annual falls in real government receipts since at least 1956. Corporation tax always moves with the economic cycle, and since 2008 receipts have been substantially hit by weak profitability in the banking sector.
More broadly, the new taxes, which also include a diverted profits tax, an apprenticeship levy and a sugar levy, have tended to be introduced hastily and without consideration of the full set of effects.
A special issue of Fiscal Studies launched today shows how wealth is concentrated among a small number of households, and is much more concentrated than incomes. In fact, as the papers published in the volume show, we have been learning a lot about the wealth distribution in recent years, especially following the introduction of the Wealth and Assets Survey. The rest of this observation highlights what we know about the wealth distribution in the UK.
The least wealthy one percent of households (the 1st percentile) have negative net wealth (i.e. The wealthiest 1% of households hold about 20% of household wealth, the top 5% of hold approximately 40%, and the top 10% hold over 50% of wealth (see Table 1 of Alvaredo et al.).
Crawford and Hood, use the English Longitudinal Study of Ageing (a survey that contains a representative sample of individuals in England aged 50 or over), to investigate the effect that the receipt of inheritances has on the distribution of wealth. Inheritances are smaller in absolute terms for those lower down the wealth distribution, but they are more important relative to other wealth holdings. However, this inequality-reducing impact of inheritances and gifts shrinks (or even disappears) when public and private pensions are included in the measure of household wealth. Measuring the wealth distribution is difficult and there is value in using all available data sources (survey data, data from estates, data from capital income etc.) to obtain the best possible understanding of the wealth distribution. In a new report and accompanying interactive online tool out today IFS researchers provide an explanation of how the EU budget works, its size, where revenues come from and what the main areas of spending are. This is not an estimate of how much stronger the public finances would be if we were to leave the EU.
The spending side of the EU budget is dominated by two spending areas which together account for over three quarters of the budget: Structural and cohesion funds on the one hand, and agriculture and rural development on the other, each account for about 38% of total EU spending.
Cohesion funds go to the poorer EU nations – those with GNI per capita below 90% of the average. Structural funds go to regions within countries according to how poor they are relative to the EU average, but also according to levels of employment and population sparsity.
The agriculture and rural development budgets remain large, though they have been shrinking as a fraction of the total budget.
The UK gets relatively little from these budgets, partly because we have relatively little farmland given the size of our population and partly because, for historical reasons, we get lower payments per hectare of farmland than many other countries. There is clearly room for reform and improvement of the budget and budget processes on both the spending and revenue side.
This report was produced with funding from the Economic and Social Research Council’s The UK in a Changing Europe initiative.
However, the simplicity of the new system has been at best misunderstood and at worst overstated. These arrangements for those who have been contracted out are a necessary complexity of the transition process.
There are sensible reasons why not everyone is entitled to the same state pension amount, but this is likely to still come as a surprise to many people.
The new pension system is simpler than the old one even in the short run, but in a more subtle way. But continued complexity is unavoidable in the short-run, as people are moved over from the old system to the new. In Budget 2016 the Chancellor announced a 'soft drinks industry levy' due to take effect from April 2018. New analysis by IFS researchers, published as an IFS Briefing Note today, shows over 90% of households purchase more than the recommended share of their calories as added sugar and carbonated and non-carbonated soft drinks account for 17% of added sugar purchases. The case for government intervention to reduce sugar intake is that there are costs associated with consumption that are not taken into account by the individual when choosing what to eat. The effectiveness of the tax in reducing sugar intake will depend on how strongly people switch from the products that are taxed, and, crucially, what products they switch to buying instead. A tax on the sugar in soft drinks targets only one source of added sugar; a broader based tax on all sources would likely lead to larger reductions in dietary sugar.
The Scottish Government’s Government Expenditure and Revenue Scotland (GERS) estimates the overall levels of government revenues and spending in Scotland and the implicit budget deficit or surplus in the previous year. Since our last projections were made the OBR has revised its forecasts, with the UK deficit now forecast to be a little higher in the period from 2016-17 to 2018-19. However in the case of Scotland, our projections are for a larger budget deficit in each and every year. The estimates of Scotland’s budget deficit in 2013-14 contained in GERS 2014-15 were higher than those in the previous edition of GERS, reflecting upwards revisions to estimates of government spending in Scotland. Oil and gas revenues are now forecast to be lower, following further falls in expected oil prices, and cuts to the tax rates levied on oil and gas producers. Declines in oil and gas prices, profits and investment also mean that Scotland’s economy has grown less quickly than previously projected.


The Table also quantifies the differences between the projected Scottish budget deficits and the OBR’s forecasts for the UK as a whole. Scotland is largely insulated from the consequences of the substantial gap between the government revenues it generates and the government expenditure undertaken in or on behalf of Scotland. Figures on the Scottish deficit would be much more important if it became fully responsible for managing its own public finances. However, it is important to realise that our projections are calculated on the same basis as GERS, which allocates to Scotland a population-based share of spending on things like defence and interest payments on the UK’s national debt. An independent Scotland might have been able to negotiate a good deal on the share of the UK’s debt it took on.
Independence would also, in principle, give the Scottish Government more freedom to tax and spend more or less, which could have implications for the Scottish budget deficit.
Of course if oil prices and production had risen rather than fallen, rather than revising down earlier revenue forecasts, the OBR would be revising them up. Having said this, it’s important to remember revenues can come in ahead of forecasts too. Onshore taxes are projected on the basis that the amount paid per person in Scotland grows in line with forecast growth in onshore revenues per person for the UK as a whole. The same basic set of assumptions was used in our last projections too, although these were, of course, based on GERS 2013-14 and the figures available in the OBR’s March 2015 EFO. In broad terms income inequality is lower than before the recession as increasing levels of employment have helped those towards the bottom of the income distribution and falling real wages have hit those in work, including higher earners.
The direct effect of government tax and benefit policy, on the other hand, has been to take money from those working age benefit recipients towards the bottom of the income distribution. The lighter dotted line shows our projections of what will happen to incomes over the next five years.
The extent to which changes in the overall economy can be attributed to government policy is an open question. The long-run impact of planned changes over the course of this parliament follows a similar pattern, for a similar set of reasons. So the income distribution has narrowed, but tax and benefit changes planned for this parliament will likely help take it back to something like pre-recession levels. The UK and Scottish Governments have so far failed to agree the new 'fiscal framework' that must accompany the transfer of tax and welfare powers recommended by the Smith Commission and set out in the Scotland Bill.
We find that there are clear rationales behind the positions of both the UK and Scottish governments. We also find that the recent 'compromise' proposal from the UK government represents a significant move towards the Scottish Government's position - but that the two sides remain some way apart on how differences in population growth between Scotland and the rest of the UK (rUK) should be reflected in the block grant adjustment (BGA) indexation method. The Scottish Government’s position is that 'no detriment' applies on an ongoing basis. This leads it to favour the indexation method known as Per Capita Indexed Deduction (PCID), where each year the BGA is increased or decreased by the rate of change of devolved revenues in rUK adjusted to account for the relative change in population between Scotland and rUK. The reason for this relates to the continued use of the Barnett Formula to determine Scotland’s block grant.
This is important because when the BGA is initially set, it will take account of the fact that Scotland raises less income tax per capita than rUK. One implication of the LD approach is that there would be no further redistribution of income tax revenues from rUK to Scotland. However, another implication of this approach is that it sets a particularly high bar for Scottish revenue growth if the Scottish budget is to keep pace with what it would be without devolution of income tax. In an earlier paper published last November we showed that the difference in the amount of money available to the Scottish government under the PCID and LD approaches could easily differ by over a billion a year after just a decade or so.
In an attempt to reach a compromise, the UK Government has put forward a new proposal that moves significantly towards the Scottish Government's preferred approach. Looking at income tax only, if revenues grow at the same rate per capita in Scotland and rUK, then the Scottish Government would be no better or worse off under their proposals than without any devolution of income tax alone. While the UK government has made significant concessions from its initial position, there are still hundreds of millions of pounds a year to play for. David Bell and David Eiser are at the University of Stirling and the Centre on Constitutional Change. This analysis and accompanying paper was supported by funding from the Nuffield Foundation.
In an attempt to shed some light on these issues, a new paper by IFS researchers published today sets out how the current tax system seeks to tax corporate profits, what problems this can lead to and how the OECD’s two year Base Erosion and Profit Shifting (BEPS) project has sought to prevent tax avoidance. Multinationals operate across tax jurisdictions and create profits from activities in many countries. Multinationals are in a good position to be able to employ hordes of tax advisors that help them to conclude any uncertainty in way that leads to lower tax bills, and to take advantage of any loopholes to avoid tax.
If the outcomes produced by the current tax rules are deemed "derisory” then there are at least two options that are more helpful than complaining that firms are behaving badly. First, governments could improve the current tax rules to prevent certain avoidance behaviours. Second, it is open to government to pursue a much more radical course of action: to scrap the corporate tax system as we currently know it and write a new one that better serves our objectives. ICAEW is a founder member of Chartered Accountants Worldwide and the Global Accounting Alliance.
We are delighted to have produced this year’s Green Budget in association with ICAEW and with funding from ICAEW and the Nuffield Foundation. As in the last parliament, grants to councils are set to be cut substantially over the next 4 years. But councils also have other sources of revenue: they retain a portion of business rates revenues and levy and retain council tax, and taken together these are a much bigger source of revenue than grants from DCLG.
Looking at how much councils will have to spend in total, including these additional sources of revenue, the cuts will be around 7% in real terms over the next four years. These figures are national averages though, so how might the cuts affect different councils?
Note: Greater London Authority non-police, non-fire spending power allocated to London councils in proportion to population. But this pattern is set to change because of a change in the way DCLG allocates cuts to grants across councils. This means, looking ahead over the next 4 years, cuts to spending power will be much more evenly distributed across councils than they were over the last parliament – as shown in Figure 2. Why is a bigger squeeze on poorer councils still happening if DCLG is now accounting for differences in reliance on grant funding? Over the last few years, councils wanting to raise council tax by more than 2% have had to call a referendum. Countries were were emerging from feudalism, some had been impacted by the Black Plague, others had also experienced the Renaissance.
This was the case with the early monarchies that arose in Europe in the 14th-16th centuries in Europe. Princes in Germany drew up their territorial boundaries because much was at stake, as provided for in the Peace of Augsburg (1530) and the Treaty of Westphalia (1648). The treaty resulted in a sectionalism that produced up to 132 independent states, each led by an independent ruler. In addition, poor roads, poor transportation, and a zeal to hold on to traditional local power and local culture worked against unifying the people of several regions into a nation.
In many cities they resorted to armed uprisings and it was not until the late 17th century that the central governments were strong enough to deal effectively with the frequent uprisings among the populace. In response, people often reacted against absolutism by resorting to a€?No Law,a€? or Anarchy.
It makes possible the free expression and free exercise of those innate inalienable rights. He was a student of biblical law and understood well the form of government given by God to Moses.
The Constitution usually has a provision by which amendments can be added by a vote of the people.
Where a person is born, with regard to poverty or social class, is not where they are forced to remain.
They cannot be given out nor taken away by the ruler or the government because they are given by the Creator and not the king or emperor. He restored peace and order by personal example through his conversion from Calvinism to Catholicism.
The nobility and the clergy in northern France, including Paris, strongly opposed the idea of a Protestant king. The nobles promised their continued support of the throne if the throne continued to hold them free from taxation. His Catholic wife, Marie de Medici, a princess of Austria, appointed a regent, Catholic Cardinal Richelieu, to serve as regent for her young son, Louis XIII. Richelieu promoted the idea of limiting the strength of the nobility and expanding and strengthening the role of the bureaucracy (officials hired to do professional government work). But, in a compromise measure, the nobles left in place a strong monarchy -- just so long as it did not tax the nobility! To increase his central power, Louis XIV centralized his government (1) by appointing intendants to govern for him in the various districts of France, (2) he kept the nobility powerless in government by refusing to call into session the Estates General (the parliament of France), and (3) he developed a widespread secret police by which he spread terror and fear. He became known as a€?the War King.a€? His war efforts plunged France into debt, required more and more taxation to pay the debt, and increased the poverty of the lower classes. The a€?suna€? of the French hegemony seemed to extend from east to west, wherever the sun rose and set. His major successes included 1) development of New World French colonies, 2) building up the French merchant fleet, 3) developing government-controlled industry, and 4) improving the process of tax collection. Only a strong central government with a large, professional army could preserve the new freedom from Islam. His journey was not primarily a trip to find new lands, but to discover a westward route to the Spice Islands in the Pacific. The problem that continually checked the growth of constitutionalism in England was the concept held by the Tudor and Stuart dynasties was the divine right of kings. The nobility and common people continually had recall to days when a just legal system prevailed and the ideas and opinions of all the people mattered. Concerning the execution of Mary, for example, she was twice petitioned to sign a death warrant for Mary. She added the Dutch in their 80 year war for independence from Spain, and the failed Spanish Armada of 1588 simply rallied the people behind their queen. To illustrate, consider how the House of Commons was expected to bring their requests and ideas to the attention of the king or queen. Sir Edward Coke, member of Parliament, is quoted as having commented to King James I, a€?I hope that everyone who saith, our Father, which are in heaven, does not prescribe God Almighty what he should do so do we speak of these things as petitioners to his Majesty, and not as prescribers, etc.a€? (Conrad Russell, Unrevolutionary England, 1603-1642, Continuum International Publishing Group, 1990, p.
These were issued with more a tone of, a€?We are the House of Commons and this is what we think you should do. In 1586 both the House of Lords and House of Commons petitioned Queen Elizabeth to sign the order for the execution of her cousin, Mary, Queen of Scotland for her reported involvement in plans to assassinate Elizabeth. He seemed to carry a chip on his shoulder, always alert to any hints of the Parliament moving into his kingly rights. Allow him to impose current taxes and tariffs to take care of current debt but no more in the future.
Constitutionalism was certainly not at work in England during the Tudor dynasty and through the reigns of James I and Charles I. Today the queen of England is officially head of the Church of England and head of Great Britain, but her powers are very limited. In 1455 a series of wars were fought between two rival branches of the dynasty, the House of York (symbolized by a white rose) and the House of Lancaster (red rose). Elizabeth allowed a high degree of religious freedom in England during her reign, even though she was aware of the constant attempts by Catholic monarchs in Europe to have her deposed and Cathholicism re established in England. James became infant King James VI of Scotland after his mother, Mary, Queen of Scotland, was banished from Presbyterian Scotland for her Catholic faith and the intrigue resulting from the death of her husband.
Their oldest daughter, Mary, was married at 9 to the Prince of Orange in the Netherlands, and subsequently became mother of William III, Prince of Orange who became King of England following the Glorious Revolution of 1688. The High Court was composed of member of the House of Commons, without the consent of the House of Lords. As Goda€™s appointed absolute king, he refused to acknowledge their authority over him and concluded his comments with, a€?. In 1660 he was invited by Parliament to return to England and they composed all documents to make it appear that Charles had succeeded his father in 1649, as though the republican Commonwealth had never existed! He conducted war against the Netherlands and entered into a secret treaty with his first cousin, King Louis XIV of France. Parliament forced him to rescind the Declaration, viewing it as a Roman plot to return England to Catholicism. With that, Charles dissolved Parliament and for four years until his death in 1685 ruled England alone as absolute king. He was (1) pro-French, (2) pro-Catholic, (3) was himself a Catholic, and (4) his announced plans to establish an absolute monarchy.
He created the army to protect him from rebellions after having to put down two rebellions in Scotland and southern England. In 1687 he unilaterally issued the Declaration for the Liberty of Conscience, which called for religious freedom for Catholics and Protestant nonconformists. The wife of William was Jamesa€™ oldest daughter, Mary, a staunch Calvinist, as was William. The basic premise of the Bill of Rights was the following: everyone, from the poorest beggar in the street to the richest merchant, from a child in school to members of nobility, lords, military officers, judges, monarchs, all have certain basic rights that are guaranteed. But this freedom is limited in the sense that the freedom of the individual is always to be carried out while living under the law of God.
In 1549 Charles V, Holy Roman Emperor, issued the Pragmatic Sanction, which solidified the Empirea€™s control over the seventeen states comprising the Netherlands. From the viewpoint of the seventeen states, however, this was the imposition of a level of control that threatened their independence. The major causes for the revolt also included persecution of the Calvinist majority as heretics by the Catholic Phillip II, removal of institutions of governance practiced by the states for generations, and the imposition of high taxes.
A chief ally of William was Elizabeth I of England who supplied men, weapons, and financing to the Calvinist cause.
In 1582 they took the strange, but politically astute move of inviting Francis, duke of Anjou in France, son of King Henry II of France.
Each province was managed by its own representative assembly and each province elected representatives to sit in the general assembly of the united provinces. While the monarch ruled supreme, there were certain limitations placed upon his or her exercise of power, but this was a limited curtailment. In the French version of mercantilism, it was also believed that a nations stockpile of gold was the basis for economic health.
The one thwarts, squashes, and denies the inalienable rights of people and the other fosters, promotes, and grants those rights. It produced a new more crushing in serfdom in Russia and the eastern portions of the Habsburg Empire, and the Ottoman Empire, and resulted in severe restrictions on travel, relocation, private ownership of land, and produced heavy taxation. It weakened the power of the Habsburg Empire in Vienna so that (1) it had to remain a confederation of multi-ethnic, multi-cultural states, (2) it gave former Habsburg territories to France and Sweden at the expense of Austria, and (3) made Calvinism a legal choice alongside Catholicism and Lutheranism throughout Europe, at least on paper if not always in fact.
The Kaiser (Prussia) and the Emperor (Austria) gave almost total control over the peasants to the nobility in exchange for total loyalty of the nobles to the monarchy and their granting Kaiser and Emperor almost total freedom to raise taxes, raise professional armies, and conduct foreign affairs. They kept the empire together by a program of rewarding the nobility (with land, control over peasants, expanded trade rights) and imposing Catholicism on everyone in the southern German states where they still retained power.
The nobility in Hungary proved a real problem because they resisted Austrian control, rebelled whenever possible, and as Calvinists resisted the attempts to impose Catholicism on them. The head of the Hohenzollern family (a traditional royal Prussian family), Frederick William (Wilhelm), came to power, took away the traditional representative rights of the nobility, and gained control over the three Prussian provinces in northern Germany.
He controlled the nobility (a€?Junkersa€?) by placing in their hands the officer corps of the giant military machine.
Ivan the Terrible (not given that title because he was a nice guy!) was able to recapture Russian dominance away from the Huns, but was ruthless in his actions to gain absolute control. Beginning with their capture of Constantinople in 1453, which was both a strategic victory -- opening eastern Europe to their campaigns and occupation -- as well as a victory giving to them great prestige. This created a level of interaction between Muslims, Jews, and Christians not often experienced by Catholics and Protestants in the rest of Europe. Religious commitment gave weight to a new sense of nationalism based upon a state or nationa€™s major religious beliefs. Economic Minister Colbert who served under Louis XIV, is known as the Father of Mercantilism.
England fought an ongoing struggle between the absolutist Stuarts and the non-absolutist Parliament. Napoleona€™s armies invaded and conquered most of Germany, Austria, Italy, Spain, and Bohemia. Almost all of the German states joined the Confederation except for Prussia and Austria, although Austria was now under French governance. In 1806 Russia, Prussia, Great Britain, Sweden, and Saxony joined in war A Russian fear that Napoleon would next invade Central Europe led to the War of the Fourth Coalition. The Prussian army was destroyed in a sudden invasion and Russia was forced to ask for peace and was compelled to join the Continental System, an umbrella of economic, trade, and judicial control that France imposed on Europe. In a legal system based upon civil law, the laws of the land are written for everyone to see.
In those areas English Common Law is still the basis for the legal system (Ireland, England, India, Canada, the United States, Australia, New Zealand). Whatever decisions they made at that time bear heavily upon what is decided in a present case.
If a case in the present falls within those guidelines, the courts determine whether the person is guilty or not guilty, using juries of peers to make that determination. He invaded Russia with nearly half a million infantry, 28,000 cavalry and 590 artillery guns. By September 1812, having not yet fought one battle with the Russians, Napoleon lost through sickness, lack of food, or desertion nearly two-thirds of his army. But when he reached his prize, he arrived at a burning city that was totally depopulated and all agricultural crops either destroyed or already harvested by the retreating population. An early winter had already set in, the Cossack cavalry attacked the troops on their way back to Europe, and by the time Napoleon reached the German border, only 10,000 soldiers remained. They were not prepared nor capable of meeting the next Coalition that quickly formed upon hearing of the French demise.
He was dealt his first major defeat in battle by the Prussians and was unable to enter and seize Berlin. Another 15,000 able bodied men were captured along with 21,000 sick or wounded and 350 guns. Alexander, Caesar, Charlemagne and I myself have founded great empires; but upon what did these creations of our genius depend? Through his leadership absolutism was restored in much of Europe and maintained the balance of power between the dominant states. The goal of the victors-- Great Britain, Prussia, Austria, Russia, the Netherlands, Italy--was to establish a constitutional monarchy in France. France, however, continued to struggle for social and political stability until 1962 when the Fifth Republic was established. When he agreed, the American ambassador had him sign immediately before he changed his mind!
They were not prepared nor capable of meeting the next Coalition that quickly formed upon hearing ofA  the French demise. Another 15,000 able bodied men were captured along with 21,000 sick or wounded and 350 guns.A  The Coalition suffered 64,000 killed or wounded.
The coalition was led by the British Duke of Wellington, and on June 18, 1815 at the Battle of Waterloo near present day Brussels, Belgium, Napoleon and his army was again and for the last time defeated by allied forces under the leadership of two outstanding generals,A  General Blucher of Prussia, and the Duke of Wellington from Britain.
Within three years, however, Napoleon III plunged the nation again into absolutism by declaring himself the Emperor of a new Second French Empire.
Yet, by the end of the decade, tax receipts as a share of national income are due to return to almost their pre-recession level. Tonight, the IFS and the Chartered Institute of Taxation will hold a debate – ‘Mind the Gaps?
Compared with 2007–08, the taxman looks set to raise more from VAT but less from other indirect taxes, about the same from personal income taxes but with more of that coming from the highest earners, less from the main property taxes and substantially less from corporation tax.
Whether these changes have been part of a clear and coherent overarching strategy is, to put it kindly, unclear. Revenues from other indirect taxes have fallen, largely because fuel duty has been consistently frozen at 2011 levels. This increased reliance on a small number of income tax payers follows a longer-run trend that was driven largely by above-average increases in top incomes. The risks to revenue streams are currently larger than usual: there is still uncertainty about the strength of the recovery, it is difficult to forecast the receipts from new taxes and there is policy risk in the sense that the government may choose to deviate from the assumptions embedded in forecasts.
Younger generations are on course to have less wealth at each point in life than earlier generations and inheritances do little to even out wealth holdings. But this survey cannot tell us much about the top 1% who hold around 20% of household wealth. The household population is divided into 100 groups– and is ordered from those with the least wealth (those on the left) to those with the most. Household wealth comprises gross financial wealth, gross housing wealth, private pension wealth less mortgage and non-mortgage debt.
The Gini coefficient (a summary measure for how unequal a distribution is) is 0.64 for wealth. These authors also find that household wealth in the UK has become more concentrated since the turn of the century. These increases are largely driven by increases in pension wealth; average household wealth held outside pensions fell in real terms between these years, except for the youngest households. The impact of transfers on the distribution of this broader measure of wealth gives a better indication of the impact of transfers on lifetime resources. Alvaredo, Atkinson and Morelli conclude (and we agree) that data on wealth in the UK and elsewhere are in need of substantial and continued investment if researchers are to be able to communicate firm conclusions to policymakers about trends in the wealth distribution. That would depend in part on the deal reached with EU – it is possible that an alternative arrangement of relations with the remaining EU countries would involve the UK continuing to make significant contributions to the EU Budget.
While there is a rational process in place to determine its size and allocation it is, perhaps inevitably, subject to considerable political horse trading between countries.
Nearly three quarters comes simply from GNI based contributions – that is countries contribute according to their Gross National Income.
Given the way the EU is funded they, alongside the structural funds which go to poorer regions, ensure that the EU budget is redistributive from richer countries such as the UK to poorer countries, largely in Eastern and Southern Europe. Relative to other rich countries the UK looks like it should do relatively well from these funds because it has some really quite poor regions such as West Wales and the Valleys and Cornwall. They have also been reformed such that they no longer directly subsidise production – we no longer create wine lakes and butter mountains. It was, in large part, because of these relatively low receipts that the UK negotiated for and obtained its rebate back in the 1980s. But since the overall fiscal flows between the UK and the EU are relatively small – our gross contribution is around 2% of public spending, our net contribution around 1% - the scale of the benefits to the UK from improving the budget processes should not be overestimated. First, it will be more generous to many of those approaching retirement who have spent time self-employed or out of the labour market for reasons such as caring for children or other adults, and who accrued lower state pension entitlements under the old system as a result. Our analysis suggests that 43% of those reaching the state pension age between 6 April 2016 and 5 April 2020 are likely to receive a higher state pension under the new system than under the old system.
These people will have their state pension reduced in recognition of the lower contributions that they paid.
It would have been very generous to these people not to reduce their state pension in recognition of the lower contributions they made as a result of contracting out. After 6th April, DWP will be informing all individuals of their 'foundation amount' – that is, how much state pension they would be entitled to now if they undertook no further activity. There is a considerable risk of disillusionment as people start claiming pension incomes this year.
Households with children obtain around 50% more of their added sugar from soft drinks, compared with households with no children. As is the case with alcohol consumption, these costs include publicly funded health costs of treating diet-related disease or unanticipated future health problems.
This gives the chancellor time to adjust the structure of the tax to make sure it better targets the sugar content of products. For simplicity we refer to a negative net fiscal balance as a budget deficit and a positive net fiscal balance as a budget surplus.
This reflects lower underlying revenue growth due to a weaker economic outlook, and a slower pace of spending cuts than planned back in Spring 2015. This higher level of government spending is estimated to have persisted in 2014-15, and then feeds into our projections for 2015-16 and future years. This means that a given cash deficit represents are larger share of the, now smaller, economy. This is because the Scottish Government gets most of its funding in the form of a block grant from the UK government, and the UK government uses revenues from across the UK to pay for non-devolved items like social security benefits and defence. The projections also assume Scotland’s onshore revenues and spending grow in line with those in the rest of the UK. Lower debt would mean lower debt interest payments and would therefore reduce the budget deficit.
In practice, however, if an independent Scotland faced a budget deficit anything like that in our projections, spending cuts or tax rises would be needed to put the public finances on a firmer footing. The oil revenue and public finance forecasts produced by the Scottish Government in the run up to the referendum also look increasingly further away from what is now expected.
This might mean we would be revising down projections of the Scottish budget deficit rather than revising them up as has been the case. As with any economic or fiscal forecast or projection, the projections outlined in this observation are subject to a number of sources of potential error that mean actual outturns will differ. We would expect that equalisation to unwind as further benefit cuts bite and earnings start to rise, such that inequality at the end of the decade is likely to be similar to inequality at the start.
That reflects in part some unpicking, but by no means a complete unpicking, of the very big increases in tax credits introduced by the last Labour government. The solid line shows that there has been a considerable equalisation of the income distribution in the years since the recession, with incomes rising for those towards the bottom of the distribution and falling for those towards the top. First, tax and benefit changes had little effect on pensioners and much bigger effects on those of working age, especially those with children. Again, pensioners are protected while poorer working age households are hit hard, especially those with children.
The sources and distribution of wealth, changes in public service spending and much else besides matters.
Not only were these policies in the Conservative manifesto last year, they were front and centre. Perhaps the biggest bone of contention is how to adjust Scotland’s block grant to reflect the associated transfer of tax revenues and welfare spending to the Scottish Government. As our report last November showed, it seems impossible to design a system that will satisfy all the Smith Commission’s principles. It argues that if Scotland's revenues per capita grow at the same rate as in the rest of the UK, then the Scottish budget should be neither smaller nor larger than if income tax were not devolved and funding remained determined by the Barnett Formula alone. The Barnett Formula increases Scotland’s block grant each year by a population share of increases in comparable spending in rUK.
Thereafter any percentage increase in this BGA as a result of growth in income tax in rUK would be less than the corresponding population-share based increase in Scotland’s Barnett-determined block grant.
Under this approach the change in the BGA is given by the population share of the change in comparable aggregate revenues in rUK, not the percentage change.
This is because, whilst the Barnett formula continues to give Scotland a population share of rUK spending increases, the LD approach removes a population share of rUK tax increases.
Because Scottish revenues per capita are lower than those in rUK, Scottish revenues per capita actually have to grow at a faster percentage rate than those in rUK to keep up with the population-shared based increase in the BGA.
The new proposal is based on the LD approach, but takes into account Scotland’s lower initial tax revenues per capita.
First, as discussed above, that the correct counterfactual against which 'detriment' should be assessed should include the Scotland Act 2012 income tax provisions, which do not adjust for differential population growth. There are also continuing differences about the extent to which Scotland should bear risks associated with differential population change, and whether existing devolution arrangements under the Scotland Act 2012 should influence the choice of BGA indexation. The Nuffield Foundation is an endowed charitable trust that aims to improve social well-being in the widest sense. This week Google has become the latest company to attract widespread anger over the amount of tax it has paid in the UK. This paper is a pre-released chapter from the February 2016 IFS Green Budget, produced in association with ICAEW and funded by the Nuffield Foundation and to be launched on Monday 8th February.
Some of those loopholes are well known and many exist in other countries’ tax regimes.
The OECD has been seeking to foster collaboration through the BEPS project  to do exactly this. The full Green Budget 2016 publication will be launched at 10:00 on Monday 8 February 2016 at Guildhall, London.
ICAEW is a world leading professional membership organisation that promotes, develops and supports over 144,000 chartered accountants worldwide. Taken together, the amount councils receive in Revenue Support Grant (RSG) and other grants from DCLG are set to fall by 60%.
And these revenue sources are expected to grow over the next four years, not least because councils are expected to raise council tax fairly significantly. It now explicitly takes into account the differing extent to which councils rely on grants, making smaller cuts to the grants of those which rely a lot on the grant than to those councils which are able to raise more of their own revenue from council tax. Looking to the next four years, spending on adult social care is likely to be particularly protected, because some of the grant to authorities is being ring-fenced for this purpose and because councils are being given the ability to raise council tax by an additional 2% a year specifically to fund adult social care. None have done so (although Bedfordshire police tried and failed to win such a referendum on the local police precept).
However, it is important to note this will follow a 5-year period when most councils have been freezing their council tax, leaving the average council tax bill a little lower in real-terms in 2019 than in 2010. This was the case within the dynasties of China and with the tribal leadership in Meso-America, Africa, and the Pacific Islands. But it also gives a clear pattern for how the monarchy is to operate: (1) there must be law with justice, (2) the just law must apply to everyone, and (3) everyone, because created in the image of God, has certain God-given inalienable rights that no one is to seek to block or take away. These inalienable rights are guaranteed in a written constitution under which all people live. He codified that system of law in his work Liber ex lege Moise (a€?The Book of the Law of Mosesa€?) c.
Bartholomewa€™s Massacre, he was forced to quickly convert to Catholicism in order to save his life.
They promoted his uncle, Charles, but after the death of Charles delayed finding a replacement. The marriage was subsequently annulled by the pope in 1599 after Henry IV conveniently converted to Catholicism in 1593 (confiding at the time to a friend, a€?Paris is worth a massa€?). He even brought France into the Thirty Yearsa€™ War (1618-1648) on the side of the Protestants in an attempt to deal a death blow to fellow Catholics, the Austrian Habsburgs! The French kings never were able to rule with a€?absolute absolutism.a€? A peace of sorts was delicately maintained by an agreement -- the nobility would support the monarch if the monarch did not levy taxes them. It is interesting how a peace treaty intended to settle religious conflict in Germany was used by Louis 150 years later to maintain absolutism in France and to crush the Huguenots! Further, the other European nations, tired of Louisa€™ bullying tactics, built alliances pitted against France and did much to isolate France from the rest of Europe, negatively impacting Francea€™s economy and trade.
The traditional routes from Spain to Asia were now jeopardized by Islamic navies in the Mediterranean. If God set a king on the throne, then the common people, if they feared God, would do as the king commands -- or so the thinking went.
His daughter, Mary, controlled a predominantly Protestant Parliament with the same tactics and over 400 persons, mainly Protestant ministers and leaders, were executed under her reign.
Each time Elizabeth could not get herself to execute someone whom God had placed on a throne. Then the Catholics in England could be dealt with quietly with without causing a ruckus at home. A code of law was was established and a history of court decisions recorded, yet there was no one written document that could be call a legitimate constitution.
His marriage to Catherine of Aragon and struggles for an annulment are discussed in Unit 17. Catherine was given funding and housing for life after her marriage to Henry was annulled by Pope Clement VII. In that treaty Louis promised military support to Charles, and to pay him a pension, and in return, Charles promised to convert to Roman Catholicism. Further fear in this regard broke out when it was discovered the Charlesa€™ brother James (and next in line as heir to become king!) was a Catholic! When the Dutch forces landed in 1688 James succumbed to fear and did not oppose them, although his own army was superior in numbers.
James chose the later, fled to Paris in 1688, and was given a pension for life and security by his cousin, Louis XIV. King George V changed the family name during World War I from Hanover to Windsor to avoid the reminder of their German ancestry. Its independence was formally recognized by all of Europe in the Treaty of Westphalia of 1648. Basically, it merged all seventeen states, for the purpose of administration, into one entity, and established that in the future, all seventeen would pass as a unit to the next emperor. Through the terms of the Treaty of Westphalia four more bordering provinces were added to the original seven, bringing the total to eleven.
Chart #2 reviews the history of the monarchy in England as it progressed from Absolutism to the passage of the English Bill of Rights and the Glorious Revolution of 1688. The nobility (landowners) weakened the economic power of merchants (former serfs) in towns and cities by selling their agricultural goods directly to merchants in other countries, by-passing the local merchants.


The emperor used his professional army to keep control in the southern German speaking areas. Charles VI arranged the acceptance of the Pragmatic Sanction which eliminated the traditional Salic Law in the empire and thus allowed his daughter, Maria Theresa, his only heir, who was to become, perhaps, the dominant female ruler of the era, to gain the throne in 1740. Surrounded by Russia to the north and the frequent invasions into Prussia by the Tartars (descendants of the Huns in Russia), Austria to the East, and France to the South, Frederick Wilhelm did not have to do much convincing of the population to show the necessity for a strong, absolutist monarchy. After his death, Michael Romanov rose to power as the first hereditary ruler in Russia, establishing the Romanov family line that lasted on the Russian throne until 1918.
After suffering a humiliating defeat at the hands of Sweden in the early stages of the Great Northern War, Peter Romanov strengthened the economy, the army, and the central government.
Building a new capitol city from ground zero, he used the blood and sweat of serfs and forced cooperation by the nobles to build the city. The Ottomans continued their movement westward into Bulgaria, Greece, Romania, Croatia, Bosnia, Albania, and even as far westward as Hungary. The city was defended by farmers, merchants, and other citizens, and by German and Spanish troops sent by the Holy Roman Emperor, Charles V.
The parliament of the Polish-Lithuanian Commonwealth valued highly the trade relations they enjoyed with the Ottoman Empire and wanted nothing to harm that relationship.
Napoleon sent his new ships in pursuit of the British, with the plan to annihilate the British navy and thereby to make it easier for his troops to invade England. An entire Austrian army was first destroyed at Ulm, and the combined Austrian-Russian army was defeated in December 1805 at the famed Battle of Austerlitz, considered to be one of the most brilliantly led battles in history.
The Continental System was essentially a naval blockade against Great Britain that sought to block all European trade with England and thus to bring England to its knees. Judges make decisions based upon a persona€™s compliance with that law and imposes a sentence determined by that law.
If the jury determines that the person is guilty, the judge then gives the jury the guidelines for sentencing within which they must decide. Russia defended with 72,000 regular infantry, 10,000 militia, 17,000 cavalry, 7,000 Cossack cavalry, and 640 artillery. There was not even shelter left for his troops to sleep in or to gain warmth in the middle of increasingly cold weather.
The Coalition forced Napoleon from the French throne and exiled him to the island of Elba near his home island of Corsica.
The desire was to not burden France with large indemnities in order to make the transition back to a constitutional monarchy under Louis XVIII as smooth as possible. But the Congress also did much to restore Europe to peace and tranquility, which lasted for almost fifty years until the Year of Revolutions broke out in 1848.
The Goddess of Reason was enthroned in the Paris Cathedral after all Christian symbols were removed.
He remained emperor until removed from his throne in 1871 after suffering defeat in the Franco-Prussian War (1870-1871). But, beneath this apparent stability in the overall tax take, there have been significant shifts in the composition of tax revenues.
Since 2008, this increased reliance has been largely driven by the policy choices to increase the personal allowance, cut the higher-rate threshold, introduce the additional rate and cut pension tax relief. Notably, the bank levy was ratcheted up almost constantly in an attempt to squeeze more revenue out of banks before an abrupt about-face in response to concerns that it may be having undesirable effects, including increasing the likelihood that HSBC left the UK. It also draws attention to the relative lack of data on wealth holdings, especially among the very wealthiest.
So it is concerning that HMRC have consulted on discontinuing their publication of statistics on top shares of wealth (derived from data on bequests). Net wealth holdings are also negative for those in each of the next 8 percentiles (that is 9 per cent of households have no positive net wealth).
Unfortunately, the data available do not permit more concrete statements about the extent to which this is the case. The UK’s rebate on its contributions to the EU budget is perhaps the most famous of the special deals negotiated by a member state but it is far from unique. Recall though that the total budget is just 1% of GNI so the scale of redistribution is inevitably limited. In fact this is offset by our high employment rates and high population density and a relatively poor track-record of getting European Commission approval for projects to be funded from our structural funds allocation. The exact basis for their allocation is obscure though – and this is deliberately so. Women and the self-employed are more likely to gain than other groups: we estimate that 61% of women and 55% of those who have been self-employed for more than 10 years will gain under the new system.
Transitional arrangements mean that some people will receive more than this amount and others less. Eight-in-ten of those reaching the state pension age over the next four years will have been contracted out at some point during their lives.
Understandably, many individuals have drawn from this that the new state pension is more generous. This is a simplification and rationalisation of a complex system which has proved fearsomely difficult to reform just because of its complexity. In addition, households that purchase larger amounts of sugar overall tend to buy a higher share of their added sugar as carbonated and non-carbonated soft drinks.
In the case of sugar these costs are likely to be most severe for children and for people who consume a lot of sugar. If consumers respond to higher soft drink prices by switching to these alternatives then the impact of the tax on sugar intake may be partially offset.
There may also be concerns that some foodstuffs on which the tax would fall provide other important nutrients.
Given that the majority of these revenues would have come from operations in Scottish waters, the impact of these further declines on the Scottish deficit is proportionately much larger than that on the deficit of the UK as a whole. That is the size of the Scottish deficit on top of its share of the overall UK deficit (which is £850 per person in the UK in the same year).
But if, as the Scottish Government have previously claimed, independence would allow policies to grow the Scottish economy more quickly, such faster growth would tend to push up revenues and reduce Scotland’s deficit. Therefore more problematic is the fact that in its analysis of the potential path of oil revenues, the Scottish Government considers scenarios where the revenues come in higher than the OBR forecasts but does not consider scenarios where revenues come in less than the OBR forecasts. This includes errors in the OBR forecasts for the UK as a whole; and trends in spending and government revenues in Scotland relative to the UK differing from the above assumptions.
In this observation we draw on recent IFS work to provide some assessment of what has happened to living standards across the distribution and what has been the direct effect on incomes of tax and benefit policy.
The lack of real income growth at the bottom reflects further benefit cuts, while the better performance further up is dependent on real earnings rising as expected by the OBR. Chart 2 shows our projections for what has happened to the median household incomes of three different age groups – those aged 22-30, 31-59 and 60+.
Chart 3 shows the percentage gain or loss in income resulting from tax and benefit changes for each income decile from May 2010 to April 2015 split between pensioners, working age people with children and those without children.
Second, they have resulted in significant losses for those of working age in the bottom half of the income distribution. Within the narrow remit of tax and benefit policy we have shown before how one of the most important effects of the shift to universal credit (if it ever happens) will be to strengthen work incentives for some of those who currently gain the least from moving into work or earning more. With another 'deadline' for an agreement looming, this observation aims to explain the proposals put forward by each government, set out their respective rationales, and analyse recent 'compromise' proposals put forward by the UK government. The UK Government instead focuses on the principle of 'taxpayer fairness' which holds that changes in devolved taxes in the rest of the UK should not affect the level of public spending in Scotland after the transfer of tax powers has taken place.
This reflects differing interpretations of the principles included in the Smith Commission report. The Scottish Government argues that the implicit insurance against differences in population growth provided by PCID is fair due to its lack of policy levers to influence the rate of population growth in Scotland relative to rUK.
PCID would therefore be relatively more generous than the already agreed mechanisms for the partial devolution of income tax, meaning the Scottish Government would gain relative to existing plans.
But the PCID mechanism for updating the BGA is based on percentage changes (not population shares). Any increase to the Scottish budget coming through Barnett as a result of changes in income tax revenues in rUK is exactly offset by the same increase in the BGA. If Scottish revenues per capita instead grow at the same rate as those in rUK, Scotland’s budget falls relative to what it would have in the absence of devolution.
And second, that it would be unfair for the Scottish Government to be insulated from population-based risk on the revenue side when on the spending side it gains rather than loses from Scotland’s relatively slow population growth (because the Barnett formula does not take account of this slower population growth when allocating funds). Both governments make arguments that are consistent with (different parts of) the Smith Commission’s principles. It funds research and innovation in education and social policy and also works to build capacity in education, science and social science research. The sense that there are some big, profitable companies paying relatively little in corporate tax has led many to try to allocate blame.
In practice, countries have long agreed to divvy up profits according to where the underlying value was created. The UK has already acted to prevent some types of avoidance structures and, going forward, will join other countries in trying to prevent tax avoidance by changing the rules that determine profit allocation. We provide qualifications and professional development, share our knowledge, insight and technical expertise, and protect the quality and integrity of the accountancy and finance profession. Cuts over the next four years, though, will be front loaded, with cuts of around 4% to 5% next year, on average.
In the last few years, DCLG effectively cut every council’s grant by the same percentage. In particular, the forecast growth in council tax rates and revenues will do less to offset cuts to grants in areas with small council tax revenues and a high degree of grant reliance than it does in areas with large council tax revenues and a low degree of grant reliance. Now the question arose, a€?How should we govern ourselves?a€? or to be more accurate, asked the question, a€?Now that we have fought our way to the top, how will we govern this country?a€? They had no patterns or role models to follow. The excitement of the discoveries in the Renaissance and explorations in the New World began to fade. If you lived two feet on the other side of the state line your were compelled to be a Catholic.
Full time, professional armies led to the frequent wars for expansion that characterized this period. His marriage with Margaret was not a successful marriage, with both Henry and Margaret often separating and engaging in infidelity. Henry took that opportunity to wage war against the Catholic north in order to secure the crown.
In 1600 Henry then married Marie de Medici, daughter of the Duke of Tuscany (Florence, Italy) and a devout Catholic.
At the time most people simply identified themselves by the region or town in which they lived.
Mercantilism looked good on paper, but if no one in Europe will trade with France, the economy suffers greatly. Mercantilism is the philosophy and practice of a national economy that is controlled almost entirely by the central government.
Spain needed new income to replenish a bankrupt treasurer emptied by the struggle to defeat the Moors.
But she used the strength of her personality and popular support among the people to wield great power over Parliament.
But on the third occasion, the petition from Parliament was so strong and the rationale so convincing, the Elizabeth finally relented and issued the death warrant for Mary. The issue also involved the kinga€™s right to levy taxes and tariffs to fund his expenses apart from Parliamenta€™s consent. If they gave one inch they would compromise their authority to control the funding of the monarchy.
Parliament continued to exercise some degree of power because it possessed the purse strings.
As a sop, thrown in their direction with a view to pacifying them, but with an ulterior motive, James permitted them to publish a new English translation of the Bible. His frequent conflicts with Parliament resulted in his dissolving Parliament on three separate occasions when they did not yield to his wishes.
This greatly threatened the privileged position of the Church of England and furthered the resentment and opposition to his rule.
However, the move notified Spain that any attempts to overthrow the move for independence would result in French involvement. Michael built a strong central government, opened relations with other European countries, expanded Russiaa€™s territory, developed a government bureaucracy, and created Russiaa€™s first professional army. The many ethnic, linguistic, and religious groups made the centralization of government difficult. For instance, Jews and Christians were not permitted to ride horses, could not walk on the same side of the street as Muslims, were frequently forced to yield their 12-year old sons and daughters as slaves, and were generally treated as lower class people. However, at the Battle of Trafalgar, the British defeated a combined fleet of French and Spanish ships in October 1805, and destroyed most of the French fleet. England, meanwhile, used her superior navy to blockade the French coasts from all shipping. Traditional forms of law practiced in the various European regions were discarded and the Napoleonic Code enforced. The judges are not free to rewrite the law, interpret the law, or change the consequences of breaking that law. If the the jury finds the defendant guilty, the judge gives them the guidelines within which they can choose a penalty.
Metternich was the glue that held Europe together, but he held to a hard, unbending absolutism as the only viable form of government. Should freezes persist over the next five years, fuel duty revenues will grow even more slowly than the OBR forecast and be substantially lower in the longer term. Moves to broaden the base and crack down on avoidance and new taxes on banks have not been sufficient to outweigh the cost of cutting the corporation tax rate from 28% to 17%.
More thought should be given to whether, and if so how, the banking sector should be taxed differently from other sectors. These statistics have for decades given us the only, albeit imperfect, window into the wealth of the very richest.
There are numerous allowances, rebates, additional allocations and the like negotiated within it. A number of other countries such as Germany have also negotiated special deals for regions that would usually not qualify under the standard rules. The idea is that by avoiding explicitly spelling out the formulae used, that it is easier for agreement to be reached (otherwise much time may be spent by member states trying to tweak the formulae in ways that benefit them and can attract the support of other influential members).
Our analysis suggests that only 17% of those reaching the state pension age over the next four years will receive a state pension worth exactly the single tier amount, while 23% will enjoy a higher income and 61% will receive a lower state pension income. Although these individuals have a relatively low state pension entitlement, in return for contracting out they will have accrued rights in a private pension that are (in expectation) worth at least as much as the state pension forgone. This also represents the culmination of more than 30 years of efforts to remove the earnings-related element of the state pension that was first introduced in 1978. It would be a shame if such disillusion was to threaten the sustainability of what is on balance a sensible reform. Comparing the top 20% and the bottom 20% of households based on their share of calories from processed added sugar, households that purchase the largest amounts of sugar get around twice as much of their sugar from carbonated and non-carbonated soft drinks as households that purchase the lowest amounts of sugar. Given that these groups get a relatively high share of their sugar from soft drinks the soft drinks industry levy looks to be reasonably well targeted.
This reflects new net tax raising measures, and the extension of spending cuts into 2020-21 (as well as shuffling some revenues and spending between years as described in our Post Budget 2016 analysis). The projected gap then remains at a broadly similar percentage of national income over the following 4 years.
But it does not transfer any responsibility for the existing larger gap between revenues and spending in Scotland. The OBR, for instance, has had to revise down its forecasts in 12 out of the 13 times it has updated them.
There are some reasons to suggest that, if anything, the assumptions are more likely to lead us to under-estimate rather than over-estimate Scotland’s fiscal deficit relative to that of the UK as a whole.
Meanwhile the very highest earners - those on over £100,000 a year - have seen significant tax increases. Finally the darker dotted line shows our projections for the period as a whole (which also of course depends on earnings rising as projected from now).
Chart 4 shows the same thing for the period from May 2015 to April 2019, including announcements in last week’s Budget. That is not surprising as a result of various cuts to working age benefits have taken effect.
Again, households in the upper half of the income distribution (but below the very top) are likely to see little direct impact of tax and benefit changes on their incomes on average, as some benefits cuts and small tax rises are offset by further increases in the income tax personal allowance, and the raising of the higher rate threshold. An accompanying briefing note provides additional information, and a detailed report to be in Edinburgh on 22nd March will give our full assessment on the proposals or agreements as they then stand. This would happen both for revenue increases due to economic growth and tax policy changes.
Consistency instead requires a symmetric set of risks on the revenue side as on the spending side, which TCA-LD (but not PCID) would deliver. However, we can attempt to quantify the effects of the different proposals on Scotland’s budget using ONS population projections for Scotland and rUK, and OBR estimates of long-term revenue growth (Table 1).
The Nuffield Foundation has funded this project, but the views expressed are those of the authors and not necessarily those of the Foundation. They are instead designed to tax that part of a firm’s profit that arises from value created in the UK. Controversy often arises when a firm has a large revenue stream in the UK, but is not deemed to have an associated presence here for tax purposes. These kinds of gaps in tax systems can create opportunities for tax avoidance on a grand scale. A system that allocates profits as if they were earned by separate companies will always create tensions.
The cuts will also be more evenly spread, rather than hitting poorer authorities harder as happened between 2010 and 2015.
Of course, a given percentage cut in grant has a bigger impact on a council if it relies more on that grant for its overall spending.
In other words, it is the fact that the poorer, more grant-dependent areas can do less to increase their budgets by increasing their council tax that means they will still fair a little worse over the next few years than leafier, less grant-dependent places. This could mean difficult choices for other services like children’s social services, refuse collection, libraries, transport, economic development, planning and housing, some of which have already seen very large cuts. Imagine yourself to be the head of the XYZ Family who through warfare and intrigue just gained control over the country of Bakonia. Central governments attempted to deal with the increasing problems of stagnation and decline by (1) building larger armies, (2) forming larger bureaucracies, (3) raising greater taxes to pay for the armies and bureaucrats, and (4) generally creating a stronger central sovereignty by also controlling the military, economy, production, the court system, and in most cases, religion. This second marriage produced six children, including Henrya€™s heir to the throne, Louis XIII.
The central government determines the prices of goods, controls export and import quotas, determines the numbers established for industrial production, and sets as its goal a controlled market where exports outnumber imports.
They in turn kept her in check because she needed their approval for funding to keep her court afloat. The rationale given was that so long as Mary was alive, the Catholic monarch on the continent and the pope in Rome will not cease their attempts to overthrow Elizabeth in order to set Catholic Mary on the throne and thereby recapture England for Rome.
The debate was taken to the judicial officers of England who finally ruled that the king could not. The House of Lancaster won the battle in 1485, and then reconciled the two family lines through marriage. After failing to produce a surviving male heir was accused of adultery and executed, leaving behind young daughter, Elizabeth.
Since the Tudors produced no heirs, James, a cousin to Elizabeth, became also King of England as James I.
Because James authorized its publication, it became known as the Authorized Version of the King James Bible (1611).
James also appointed numerous Catholics to faculty positions at Cambridge and Oxford, began to purge Parliament of all his dissenters, began a screening process to allow only his supporters to run for Parliament if he should again call it into session, and of greatest concern, his wife gave birth to a first son. The people were unified by nationalism and generally given freedom to practice private ownership of property, freedom of movement, freedom of religion, and freedom to practice their vocations. The vastness of the empire, poor communication, and poor transportation further hindered Russiaa€™s development.
Therefore, they forbad Jan III, the king of Poland, who was in command of the commonwealtha€™s army, to go to the rescue of the Austrians against the Ottomans. Britain was to give up most of the areas won in the wars and France was to leave Naples and restore Egypt to the Ottoman Empire. The treaty gave to France all of Austriaa€™s lands in Bavaria and Italy and brought the end to the 1,000 year old Holy Roman Empire. The jury chooses the penalty they believe to be appropriate for that particular case and involving only the evidence brought before them during the trial.
The jury chooses theA  penalty they believe to be appropriate for that particular case and involving only the evidence brought before them during the trial. The overall trajectory of corporation tax receipts will continue to depend on the strength of growth in corporate profits and the extent to which lower rates boost activity. It matters to households whether they have enough savings to see themselves through retirement and it matters for how they would respond to economic shocks and to fiscal and monetary policy.
This is neither straightforward nor sensible as contributions are based on a hypothetical VAT base that no EU member state actually applies.
This is, arguably, a very generous bonus to the self-employed, whose lower National Insurance contributions have historically been justified on the grounds that they accrued lower benefit entitlements. In other words, accrual to the new state pension will be 'flat rate' and it will be much easier for individuals to understand how much an additional year of activity will add to their state pension income entitlement.
Taking this into account, an extra year of activity would actually have earned you more in state pension rights under the old system than it will under the new system. The justification for this is unclear and could potentially lead to an increase in small producers offering high sugar products that escape the tax. It is worth noting though that, along with biscuits and confectionery, soft drinks are among the few foodstuffs that are already subject to VAT. The government have set a specific revenue target, which the OBR has computed as corresponding to a rate of 18 pence per litre for drinks with 5-8 grams of sugar per 100 millilitres, and a higher rate of 24 pence for drinks with more than 8 grams of sugar per 100 millilitres.
And while the Scottish Government can vary income tax, for instance, to increase or reduce the amounts it raises from these new powers, it cannot adopt a different fiscal stance to that of the UK government (changes in revenues must be balanced by changes in spending).
It suggests that we should expect much of the recent fall in inequality to be undone over the next five years, resulting in a similar change in incomes for rich and poor over the whole period since the recession. Third, those from the middle of the distribution most of the way up (most people on average earnings and above, certainly up to £50,000 or so a year) saw very small changes in income, on average, as a direct result of tax and benefit policy.
And each year more and more income tax from rUK would therefore implicitly be transferred to Scotland.
But in proposing TCA-LD the UK Government has effectively conceded - in practice if not principle - its initial 'taxpayer fairness' argument for favouring the LD approach.
For example: if a worker in the UK and a worker in Ireland collaborate in arranging and concluding a sale, or in designing a new product, or writing a piece of software, how much of resulting income should be attributed to UK activities? Rules around this will change following the BEPS process and it will become more difficult for companies to claim that they do not have a permanent establishment, but this can’t change retrospectively. There is literally nothing the UK government can do unilaterally about some of these loopholes.
On Thursday, the European Commission announced new proposals that build on the BEPS project and seek further adjustments to EU tax rules to crack down on tax avoidance. We could decide to live with those tensions as best we can, or we could go back to the drawing board and design a tax system based on how the world currently looks. With the additional ability to increase council tax to pay for social care, the average council tax bill for a band D property could rise by £205 a year by April 2019 if these powers are used in full, with the potential for further rises to pay for police and fire authorities.
Every additional 1% increase in adult social care spending would require additional cuts to other areas of spending of around 0.5%.
Other councils like districts and the Greater London Authority will still only be able to raise rates by 2% a year without a referendum. In the same way the dividing line between Anglican England and Presbyterian Scotland also took on importance, as did the line separating Protestant Switzerland from Catholic France and Catholic Austria.
It is also Peoplea€™s Law -- the people agree concerning how they will be governed, who will govern them, and, in turn, they vow to live cooperatively under the law.
His ulterior motive was to rid England of the Geneva Bible, an earlier English translation that was published in Geneva. Now his Protestant daughters were not in line to ascend the throne, it would be a Catholic heir.
Nevertheless, by reducing the common people to serfdom, requiring them to give summer months to government projects, and compelling the nobility to serve in a new military-civilian bureaucracy, Peter gained the controlling upper hand.
Petersburg (notice his humility in naming the city for himself!) following the best in European architecture and culture -- but as a capitol city of a population in which 90% of the people were serfs.
Defying the Commonwealtha€™s parliament, the Jan III marched his troops south to Vienna where they came to the rescue of the outnumbered troops of the Holy Roman Empire.
The boys were castrated and then trained as personal body guards and shock troopers for the Caliph or Sultan.
The French ship building industry and rope manufacturing were severely harmed by the British blockade.
It does not, however, make room for interpreting the law and what the consequences should be based upon (1) circumstances, (2) what prior courts decided in similar cases, or (3) what a jury decides. Common Law makes room for interpreting the law and what the consequences should be, based upon (1) the circumstances, (2) what prior courts decided in similar cases, but (3) only within the boundaries given to them by the judge. A permanent decline in onshore corporation tax revenues would mark a break with the previous trend which, despite continuous predictions to the contrary, was for onshore corporation tax receipts to be quite steady over time once cyclical effects were excluded.
This element remains because of earlier hopes that VAT could be fully harmonised and a source of EU revenue.
Of course this has the advantage that, over the longer term, the new single-tier state pension will be cheaper than the system it replaces and therefore the reform strengthens the long-run public finances. In addition, how the major producers and retailers of soft drinks respond will be important. The continued zero rating for VAT purposes of cakes and other sugary foods remains as an effective tax subsidy to their consumption. This means that, in many cases, the tax per gram of sugar is declining in the amount of sugar per 100 millilitres in a product – see Figure 1.
Those of working age still have incomes below pre-crisis levels, with the youngest suffering most, albeit with something of a recent bounce back. Given the scale of the overall austerity measures implemented this group were remarkably well protected from tax and benefit changes. By taking account of Scotland’s lower initial tax capacity, there would continue to be some redistribution of rUK income tax revenue increases to Scotland in future. The trouble is that calculating how much profit arises from value added in any individual country can be very tricky, and is often open to honest dispute. Since the opportunities for avoidance arise at the boundaries between tax systems, a multilateral approach makes sense.
For example, we could tax companies based on where their sales occur rather than where their profits are deemed to have arisen.
The Polish-Lithuanian army arrived the very night before the Ottomans played to complete their tunnels under the walls of Vienna!
This method disadvantages countries in which spending on goods and services that form part of this hypothetical construct constitute a large fraction of national income.
This creates unnecessary anomalies – for instance a 1 litre product that contains 100g of sugar will attract the same amount of tax overall, and only two thirds as much per 100 grams of sugar, as a 1 litre product containing 50% more sugar.
Second, the OBR forecasts revenue growth to be particularly strong for taxes like capital gains tax, inheritance tax and stamp duties, which make up a relatively smaller share of Scottish revenues. The strong income performance among the over 60s results from the fact that pensioners were the least affected by falling real earnings, pensioner benefits were mostly protected, and some of the poorest, oldest pensioners  have died and been replaced by a generation with higher state and private pension entitlements. For this group the increase in the personal allowance and falls in petrol duty largely offset the effects of the big increase in VAT and some benefit cuts on average.
We may not be ready for such radical change yet, but depending on how well the newly patched up international corporate tax system works over the next few years we may find it is worth considering whether a new set of tensions would produce a more agreeable outcome. The Bridgeview farm is 80 acres.A  Right down the path from this house is a newer home Jack had built in the 1970's.
And we have to remove them from society by locking them away because they willingly choose to not live by the law of the land.
This opened the door for the long-enduring caliphate that was formed in Istanbul which existed from the fall of Constantinople in 1453 A.D. All else equal, this would tend to suggest growth in revenues per person in Scotland would be lower than for the UK as a whole.
Remember, though, that the protection of this group does have to be seen in the context of falling real wages which have hit their living standards.
Yet the rules can never be detailed enough to set out what the outcome should be in every possible case. Thus, the King James Bible was authorized but the notes from the Geneva Bible were not allowed to be included in the Authorized Version of 1611. These tariffs sensibly belong to the EU given that the goods are entering a single EU wide market.
Third, while our revenue projections account for declines in oil revenues, our projections assume that GDP from the North Sea rises in line with onshore GDP. Finally the top decile, and in particular those on the very highest incomes, earning more than £100,000 a year, faced some significant tax increases. Countries are under no obligation to implement them if they think they will damage their own competitiveness. Marriage was never really consummated because Henry was displeased with her almost immediately after the wedding. The fact that countries which collect the tariffs get to keep 25% (falling to 20%) as costs of collection, though, seems less reasonable. Indeed, if measures introduced in the final months of the last Labour government were included too, the average loss in the top decile would rise to 6.5% of income, making them the biggest losers over the period.
This is why HMRC is often engaged with multinationals about how much tax they pay: not because they are busy cutting special deals, but because they are trying to apply the tax rules in a consistent manner. The president, and senators, and generals in the army, and all the people in major positions all have to obey the same law. Lil Woulfe did me a HUGE favor by gathering family information for me which made it possible to complete the name list below.A Dunganville? If the president ever robbed a bank he would go to jail just like a homeless person would if he robbed a bank.
I have inspired multitudes with such an enthusiastic devotion that they would have died for me . The present-day address of the Woulfe farm at Dunganville is - Bridgeview, Dunganville, Ardagh, Co. When I saw men and spoke to them, I lightened up the flame of self-devotion in their hearts.
Townlands vary from fairly large to sometimes containing only one or 2 farms.A Sometimes their boundaries are known only to the locals and the Postman.
Christ alone has succeeded in so raising the mind of man toward the unseen, that it becomes insensible to the barriers of time and space. Across a chasm of eighteen hundred years, Jesus Christ makes a demand which is beyond all others difficult to satisfy; He asks for that which a philosopher may often seek in vain at the hands of his friends, or a father of his children, or a bride of her spouse, or a man of his brother.
A  Ardagh is the Post Office address, arrived at because the town of Ardagh is only about 2 miles away. If you everA examine a parish map, the farm is in the Parish of Newcastle West.A Up until the 19th century, the area was also known as Glenquin, the old Baronial name.
I also learned from Lill that the property was once leased from the Massey family before my family acquired it. In defiance of time and space, the soul of man, with all its powers and faculties, becomes an annexation to the empire of Christ. All who sincerely believe in Him, experience that remarkable, supernatural love toward Him. This phenomenon is unaccountable; it is altogether beyond the scope of man's creative powers. I learned more about the farm's history from Paul MacCotter's research.A  He discovered that there were 3 Woulfe farms adjacent to one another in the early 19th century (plotted as 2a, 3a, and 4b) A In land records from about 1820 to 1850, we find that John, James, and Edmond Woulfe lived there.
Time, the great destroyer, is powerless to extinguish this sacred flame; time can neither exhaust its strength nor put a limit to its range. Edmond was their nephew - his father (name unknown) may have been a brother of John or James. The 3 WoulfesA came to the Dunganville farms from Athea.A  In the early 1800's, just about every farm in the Athea area was owned by a Woulfe, and there just weren't any left for the next generation. Given the popularity of the name Bridget at the time, I'm assuming that's most likely what it was.A  From graveyard inscriptions, I find that James married Johanna MacKessey From Knocknaderry. From Graveyard and Newcastle West baptism records, I know that John Woulfe had several sons.
So, the first John Woulfe on the Dunganville farm was likely born around 1800.A A  My cousin Jack at the same Dunganville farm, asked other family members, and they confirm this stone is that of our ancestors.
1878 age 76 years (he would have been born in 1802) - his mother Johanna Woulfe March 10 1866 age 46 years.
Doocateen is only about 3 or 4 miles south of Dunganville, and is about 3 miles north of Newscastle west.
This Doocateen James born in 1802 would be of the same generation as John and James of Dunganville. Working from Gravestone information, 2a John was born around 1800, 3a James was born around 1778. But - is his son Edmond James of Doocateen the same 4a Edmond mentioned on the Dunganville farms in 1852?



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Comments to Making your own will in ireland

SEMIMI_OQLAN

18.09.2013 at 10:41:50

(30 C 7), equal to (30292827262524)/(7654321) real definition of endurance and strength.

E_L_I_F

18.09.2013 at 12:26:48

And how I fееl ?t ?оuld these things that you.

centlmen

18.09.2013 at 23:36:34

20,21 Gal 3:13 Philemon 1:13) huper describes and.

AFTOSH

18.09.2013 at 13:45:15

State of mind, but it is your capacity to roll with the punches that involve wasting??time if you.