The Laspeyres-Paradox: Tax Overshifting in 19th Century Prussia

The Laspeyres-Paradox: Tax Overshifting in Nineteenth Century Prussia

126 words) Following the seminal work of late nineteenth century economist Etienne Laspeyres we analyse the incidence of the Prussian milling and slaughter tax shortly before its repeal in 1875. A comparison of flour prices in cities which levied this tax with cities that did not reveals unusually strong tax overshifting. Modern theories explain overshifting of a specific tax with quality impro...

The Chronicle of Arsenic Poisoning in the 19th Century

The Origins of Tax Systems: A French- American Comparison

This article examines the origins of tax systems. Through a historical comparison of France and the United States, and analysis of several shadow cases, the article explains why the United States has relied more heavily on progressive income taxation than France, which has favored regressive sales taxes. This study traces the origins of these two tax systems to the early 20th century, arguing t...

The position of Persian language and literature in Ottoman’s 19th century literature and historical developments

With the spread of western reforms in the 13th/9th century, Ottoman’s literature was reformed either. To reform Ottoman literature, they decided to transform the Ottoman language and literature relations with Persian language and literature. On one hand, they considered problems of Ottoman literature regarding Pindaric and its inefficiency for entering new areas such as novel, drama, and journa...

Chronicle of Datura Toxicity in the 18th and 19th Century

Background: Datura stramonium is a poisonous and common flowering plant that is a member of the Solanacae family. Datura poisonings are a rare occurrence in the 21st century, making toxicological information on this plant sparse. Historical information on Datura provides useful information on the clinical symptoms and characteristics of poisonings. This review looks at the state of knowledge on...