Theory for continuous and discrete measures of administrative and political hierarchy

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

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Rule Creation in a Political Hierarchy

SSRN Electronic Journal ◽

10.2139/ssrn.1596304 ◽

2010 ◽

Cited By ~ 3

Author(s):

Clifford Carrubba ◽

Tom S. Clark

Keyword(s):

Political Hierarchy

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State-Sponsored Inequality

10.11126/stanford/9780804799034.001.0001 ◽

2017 ◽

Cited By ~ 3

Author(s):

Shuang Chen

Keyword(s):

Qing Dynasty ◽

Social Stratification ◽

Social Hierarchy ◽

The State ◽

Structural Inequality ◽

Political Hierarchy ◽

History Of ◽

Agrarian Societies ◽

Stratification System ◽

The Many

The book explores the social economic processes of inequality produced by differential state entitlements. Drawing on uniquely rich source materials from central and local archives, the book provides an unprecedented, comprehensive view of the creation of a socio-economic and political hierarchy under the Eight Banners in the Qing dynasty in what is now Shuangcheng County, Heilongjiang province. Shuangcheng was settled by bannermen from urban Beijing and elsewhere in rural Manchuria in the nineteenth century. The state classified the immigrants into distinct categories, each associated with differentiated land entitlements. By reconstructing the history of settlement and land distribution in this county, the book shows that patterns of wealth stratification and the underlying social hierarchy were not merely imposed by the state from the top-down but created and reinforced by local people through practices on the ground. In the course of pursuing their own interests, settlers internalized the distinctions created by the state through its system of unequal land entitlements. The tensions built into the unequal land entitlements therefore shaped the identities of immigrant groups, and this social hierarchy persisted after the fall of the Qing in 1911. The book offers an in-depth understanding of the key factors that contributed to social stratification in agrarian societies in the nineteenth- and early twentieth-century China. Moreover, it also sheds light on the many parallels between the stratification system in Qing-dynasty Shuangcheng and the structural inequality in contemporary China.

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