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Has the financial crisis influenced taxes on the rich? In this article, I argue that crisis countries have raised income tax progressivity because of fiscal fairness considerations. I test this claim by analysing a new data set on top marginal personal income tax (PIT) rates for 122 countries from 2006 to 2014, applying matching methods and a difference-in-differences design. The results show that countries with a financial crisis have increased top PIT rates by 4 percentage points. Furthermore, rising public debt only leads to higher top PIT rates when it is crisis-induced. These findings demonstrate that notions of fiscal fairness can still shape progressive taxation in the 21st century.
Progressive taxation is an effective redistributive tool in times of growing inequality. However, like all public policies, an increase in tax progressivity is unlikely if it lacks popular demand. Has the financial crisis affected the demand for progressive taxation? Building on research that has identified fairness beliefs as the main factor pushing for taxes on the rich, I argue that the Great Recession and states’ reactions to it have caused a general shift in tax policy preferences. As a consequence, demand for tax progressivity is higher in crisis countries. Multilevel analyses using survey data for 32 countries show support for my argument. These findings have important implications for our understanding of the politics of redistribution in the 21st century.
The course of the European history of the early modern period was shaped by the process of state formation. The rise of the fiscal state being one of the best manifestations of this trend, the study of the fiscal and financial systems created by the European polities of the period has attracted the interest of the researchers for a long time. The nascent European states of the time developed fiscal systems at an early stage to raise the incomes with which to fund their progressively more expensive activities. As those revenues were not sufficient to pay their spending, the states supplemented them with income coming from short- and long-term public debt. Hence, the study of the fiscal state has unavoidably become closely intertwined with the analysis of advances in the European finances brought by the expansion of that same state.
Recent research has emphasized the continuities between the fiscal and financial history of towns and states and now it is widely acknowledged that the systems of public credit developed by the monarchies and republics of the early modern period were modelled on the example set by European cities during the last centuries of the Middle Ages. At least since the thirteenth and fourteenth centuries a group of Aragonese, Italian and Low Countries towns began to issue annuities funded through taxation.
Among the factors that influenced the formation of different urban fiscal systems we can count different political traditions on a regional level that have to do with differences in the development of urban autonomy as well as processes of state formation. However, there were also differences between individual cities, according to their socio-economic profile, their political importance or their size, and particular political or economic constellations throughout their history. In the case of Antwerp, the fiscal system showed a considerable number of similarities with other cities of north-western Europe, and in particular within the southern Low Countries. Towns such as Brussels, Bruges, Ghent or Louvain, for example, were comparable to Antwerp in their tax system, which was in great part based on proceeds from indirect taxes on beer, wine and grain. All these cities also frequently made use of annuity sales in order to finance larger expenses, above all taxes to the central government.
Antwerp differed from these cities, however, in one important respect. During the sixteenth century, it was one of the major commercial and financial centres of western Europe. Moreover, it played a crucial role in the financial policy of Charles V who relied heavily on the financial market of Antwerp and also on its public credit. The expenses that went hand in hand with Antwerp's exceptional position would determine its financial policy for the centuries to come.
Fiscal relations between states and cities in early modern Europe is a major concern for economic and financial historians. It is often argued that taxes levied on cities by states were draconian and disastrous for economic growth. This study calls for a more nuanced understanding of taxation by focusing on a broad range of urban fiscal systems to look at how cities used debt to generate wealth.The essays in this collection are based on archives across Europe. They demonstrate that the impact of indirect taxation was considerably less negative than previously thought.
Indebted cities were a widespread phenomenon during the Ancien Régime. However, some found ways to innovate the management of their municipal debt, whilst others fell prey to over-indebtedness or default. In this article we have left the success stories aside and focused on the latter. Using early modern Antwerp as a case study, we have disentangled the underlying mechanisms that ultimately lead to over-indebtedness and (in some cases) default. Whilst the economic climate and the relationship between city and state have been rightly identified as major factors in the previous literature, our contribution brings another element to the table, namely, the inflexibility of long-established rent arrangements and the entanglement between the ruling elite and the rentiers. We show that there was a strong overlap between both groups, which had a huge impact on the financial policy of cities during the early modern period.
Although some evidence suggests that borderline personality disorder (BPD) is primarily a disorder of the emotion regulation system, findings remain inconsistent. One potential explanation for this is the moderating role of dissociation.
In this study, 33 female subjects with BPD and 26 healthy controls (HC; matched by education level and nicotine intake) were presented idiographic aversive, standard unpleasant and neutral scripts. Modulation of startle reflex and electrodermal responses (skin conductance level; SCL) were measured during imagery of emotional and neutral scripts. Additionally, self-reports of emotional experience (valence and arousal) and present-state dissociation were assessed.
Patients with BPD showed elevated levels of dissociative experiences during testing. Present-state dissociation mediated group differences in SCL and startle response between the HC and BPD groups.
These results suggest that careful attention must be paid to the moderating effect of dissociative symptoms on the psychophysiological responses of BPD patients. Furthermore, the findings have important implications for the assessment and treatment of BPD, including the need to carefully assess BPD patients for dissociative symptoms and to incorporate the treatment of dissociation.
Clinical experience suggests that people with borderline personality disorder often meet criteria for attention-deficit hyperactivity disorder (ADHD). However, empirical data are sparse.
To establish the prevalence of childhood and adult ADHD in a group of women with borderline personality disorder and to investigate the psychopathology and childhood experiences of those with and without ADHD.
We assessed women seeking treatment for borderline personality disorder (n=118) for childhood and adult ADHD, co-occurring Axis I and Axis II disorders, severity of borderline symptomatology and traumatic childhood experiences.
Childhood (41.5%) and adult (16.1%) ADHD prevalence was high. Childhood ADHD was associated with emotional abuse in childhood and greater severity of adult borderline symptoms. Adult ADHD was associated with greater risk for co-occurring Axis I and II disorders.
Adults with severe borderline personality disorder frequently show a history of childhood ADHD symptomatology. Persisting ADHD correlates with frequency of co-occurring Axis I and II disorders. Severity of borderline symptomatology in adulthood is associated with emotional abuse in childhood. Further studies are needed to differentiate any potential causal relationship between ADHD and borderline personality disorder.