Estate Taxes and Business Mergers: The Effects of Estate Taxes on Business Structure and Practices in the United States

1958 ◽  
Vol 13 (2) ◽  
pp. 201
Author(s):  
Harold M. Somers
Keyword(s):  
United States ◽  
The United States ◽  
Estate Taxes ◽  
Business Structure

Engineering time: inventing the electronic wristwatch

2000 ◽  
Vol 33 (4) ◽  
pp. 477-497 ◽  
Author(s):  
CARLENE STEPHENS ◽  
MAGGIE DENNIS
Keyword(s):  
United States ◽  
Radical Change ◽  
The United States ◽  
Comparative Approach ◽  
Electronic Components ◽  
Late Twentieth ◽  
Dramatic Shift ◽  
Late Twentieth Century ◽  
Watch Industry ◽  
Business Structure

In the late 1960s teams of engineers working independently in Japan, Switzerland and the United States used newly created electronic components to completely reinvent the wristwatch. The products these groups developed instigated a global revolution in the watch industry and gave everyone, whether they needed it or not, access to the split-second accuracy once available only to scientists and technicians. This radical change in timekeeping technology was in the vanguard of a dramatic shift from a mechanical to an electronic world and raises important issues about technological change for scholars interested in late twentieth-century history. Examining the work of three teams of engineers, this paper offers a comparative approach to understanding how local differences in culture, economy, business structure and access to technological knowledge shaped the design of finished products and their acceptance by users.

Contemporary Practice of the United States Relating to International Law

1969 ◽  
Vol 63 (3) ◽  
pp. 559-590
Keyword(s):  
United States ◽  
International Law ◽  
The United States ◽  
Property Taxes ◽  
Real Property ◽  
Department Of State ◽  
Legal Adviser ◽  
Estate Taxes ◽  
Foreign Governments ◽  
Contemporary Practice

In a letter dated January 27, 1969, to a local taxing authority the Legal Adviser of the Department of State responded to a request for a list of foreign governments that have negotiated reciprocal treaties with the United States that provide for exemption of consulates from payment of local real estate taxes. The Legal Adviser enclosed a list of treaty provisions in force between the United States of America and other countries relating to the exemption of government-owned property from real property taxes.

Religion by Permission of the Government

Worldview ◽  
1974 ◽  
Vol 17 (12) ◽  
pp. 31-35
Author(s):  
Frank Patton
Keyword(s):  
United States ◽  
New York ◽  
Church And State ◽  
United States Supreme Court ◽  
The United States ◽  
The Other ◽  
United States Supreme ◽  
Estate Taxes ◽  
The Government ◽  
The City

In a 1970 decision the United States Supreme Court approved the exemption of church property from city real estate taxes, noting that “separation of church and state” was thereby well served (Walz v. Tax Commission of the City of New York). The Court stated:The exemption creates only a minimal and remote involvement between church and state and far less than taxation of churches. It restricts the fiscal relationship between church and state, and tends to complement and reinforce the desired separation, insulating each from the other.

Estate Taxes and Asset Accumulation

1996 ◽  
Vol 9 (3) ◽  
pp. 253-268 ◽  
Author(s):  
Kenneth Chapman ◽  
Govind Hariharan ◽  
Lawrence Southwick
Keyword(s):  
United States ◽  
The United States ◽  
Tax Revenue ◽  
Tax Rates ◽  
Individual Data ◽  
Asset Accumulation ◽  
Estate Tax ◽  
Estate Taxes

This paper describes changes in the estate tax over the last few decades in the United States and analyzes its motivation and effects on tax revenue and asset accumulation. Utilizing both aggregate and individual data for the last four decades, we find evidence of individuals responding to higher estate tax rates by shifting away from asset accumulation. We also find some weaker evidence that much of it occurs through reductions in the most liquid forms of assets.

scholarly journals Death Taxes In The United States: A Brief History

2011 ◽  
Vol 7 (1) ◽  
Author(s):  
Eddie Metrejean ◽  
Cheryl Metrejean
Keyword(s):  
United States ◽  
The United States ◽  
Font Size ◽  
Estate Tax ◽  
Estate Taxes ◽  
History Of ◽  
One Year ◽  
Death Taxes ◽  
The U.S ◽  
Influential Individuals

<p class="MsoTitle" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">Death taxes have been used in various forms in the United States, from a simple stamp tax to the complex estate tax currently in use. On June 7, 2001, President George W. Bush signed legislation that would abolish the federal estate tax in 2010. This would end a 200 year history of death taxes in the U.S., at least for one year, unless Congress changes that legislation. Experts are still debating whether Congress will take such action.<span style="mso-spacerun: yes;">&nbsp; </span>This paper examines the history of death taxes, including stamp taxes, inheritance taxes, and estate taxes, in the U.S. and the reasons that death taxes were enacted. They were usually enacted as revenue raising provisions, but some feel that their potential for redistributing wealth is a better reason for their existence. This paper also examines the current estate tax and why such a tax on the wealthy has had the support of several wealthy and influential individuals.</span></span></p>

Correlative microscopy in distrubuted (client/server) computing environments: tools for catalyzing the rapid dissemination of information about the cell biology of the human prostate

1995 ◽  
Vol 53 ◽  
pp. 682-683
Author(s):  
A. Hakam ◽  
J.T. Gau ◽  
M.L. Grove ◽  
B.A. Evans ◽  
M. Shuman ◽  
...  
Keyword(s):  
United States ◽  
Cell Biology ◽  
Tissue Bank ◽  
The United States ◽  
Prostate Adenocarcinoma ◽  
Correlative Microscopy ◽  
Client Server ◽  
Critical Elements ◽  
Transplant Organ

Prostate adenocarcinoma is the most common malignant tumor of men in the United States and is the third leading cause of death in men. Despite attempts at early detection, there will be 244,000 new cases and 44,000 deaths from the disease in the United States in 1995. Therapeutic progress against this disease is hindered by an incomplete understanding of prostate epithelial cell biology, the availability of human tissues for in vitro experimentation, slow dissemination of information between prostate cancer research teams and the increasing pressure to “ stretch” research dollars at the same time staff reductions are occurring.To meet these challenges, we have used the correlative microscopy (CM) and client/server (C/S) computing to increase productivity while decreasing costs. Critical elements of our program are as follows:1) Establishing the Western Pennsylvania Genitourinary (GU) Tissue Bank which includes >100 prostates from patients with prostate adenocarcinoma as well as >20 normal prostates from transplant organ donors.

Digital image acquisition, processing, and analysis in a polymer microscopy laboratory

1994 ◽  
Vol 52 ◽  
pp. 454-455
Author(s):  
Vinod K. Berry ◽  
Xiao Zhang
Keyword(s):  
United States ◽  
Image Analysis ◽  
Digital Image ◽  
Image Acquisition ◽  
Image Transmission ◽  
The United States ◽  
Quantitative Image Analysis ◽  
Quantitative Image

In recent years it became apparent that we needed to improve productivity and efficiency in the Microscopy Laboratories in GE Plastics. It was realized that digital image acquisition, archiving, processing, analysis, and transmission over a network would be the best way to achieve this goal. Also, the capabilities of quantitative image analysis, image transmission etc. available with this approach would help us to increase our efficiency. Although the advantages of digital image acquisition, processing, archiving, etc. have been described and are being practiced in many SEM, laboratories, they have not been generally applied in microscopy laboratories (TEM, Optical, SEM and others) and impact on increased productivity has not been yet exploited as well.In order to attain our objective we have acquired a SEMICAPS imaging workstation for each of the GE Plastic sites in the United States. We have integrated the workstation with the microscopes and their peripherals as shown in Figure 1.

Silence of the Land: On the Historical Irrelevance of Territory to Congressional Districting and Political Representation in the United States

2001 ◽  
Vol 15 (01) ◽  
pp. 53-87 ◽  
Author(s):  
Andrew Rehfeld
Keyword(s):  
United States ◽  
House Of Representatives ◽  
Political Representation ◽  
The United States ◽  
Representative Government ◽  
Congressional District ◽  
Congressional Districts ◽  
Communities Of Interest

Every ten years, the United States “constructs” itself politically. On a decennial basis, U.S. Congressional districts are quite literally drawn, physically constructing political representation in the House of Representatives on the basis of where one lives. Why does the United States do it this way? What justifies domicile as the sole criteria of constituency construction? These are the questions raised in this article. Contrary to many contemporary understandings of representation at the founding, I argue that there were no principled reasons for using domicile as the method of organizing for political representation. Even in 1787, the Congressional district was expected to be far too large to map onto existing communities of interest. Instead, territory should be understood as forming a habit of mind for the founders, even while it was necessary to achieve other democratic aims of representative government.

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